EIN: 010374069
UEI: MEE7DX1FGAM5
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 5, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 5, 2025, which was (533 days ago).
What is a management decision? →SIGNIFICANT DEFICIENCIES 2023-001 - Reporting Federal Program Information: Department of Interior: CFDA - 15.021 - Consolidated Tribal Government Program Criteria: Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial information to the funding agency using standard financial forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition: We reviewed the reports provided and determined that they were not submitted on time. Cause: Reports were submitted after the due date. Effect: Failure to submit reports within the required reporting deadline is noncompliance with the grant requirements. Identification of Questioned Costs: None identified. Context: FY 22 and FY 23 Annual reports were reviewed and tested; Reports were signed and submitted on 7/24/24. Neither were submitted within the required time. Reporting requirements changed and guidance was not readily available. This has been rectified in FY 24. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that procedures are established to add controls over reporting to ensure the Band is compliant with grant reporting requirements including timely submission of reports. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.
CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Bruce Haggerty, Fiscal Officer Corrective Action: The Houlton Band of Maliseet Indians will take the following actions to address Finding 2023- 001: HBMI has filed the necessary annual financial reports for BIA contract A22AV00321. These reports were late due to lack of knowledge on how the information was to be reported. This contract comprises several individual funds. Prior to FY22, the funds had their own separate contracts. There were ongoing conversations through email, phone and in person at trainings discussing this contract. After a training in October of 2023, BIA put together a specific training in July 2024 to cover the CTGP funds reporting and charging indirect costs. After that training I prepared the reports for contract A22AV00321 for both FY2022 and FY2023 based on information provided. Moving forward the report will be prepared following the Fiscal Yearend. Anticipated Completion Date: (Completed)
2023-002 – Allowable Activities/Allowable Costs Federal Program Information: Department of Interior: CFDA - 93.600 - Head Start Cluster Criteria: Title 2 CFR 200.303 requires effective internal controls over Federal Award provide a reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal Statutes, regulations, terms and conditions of the award. Condition: During the audit procedures it was identified that the Band’s process to document approval over disbursements is not working effectively. Cause: Band does not have the necessary internal controls over compliance. Effect: Insufficient Controls could allow for unallowable costs to be charged. Identification of Questioned Costs: None identified. Context: There were 101 cash disbursements and 25 were tested and it was found that 5 of the disbursements tested had receipts/invoices that were not legible or provided documentation that was not an invoice these 5 also did not include descriptions of what was purchased. The same 5 disbursements included payment of sales tax that was charged to the grant. This is not statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Band implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.
CORRECTIVE ACTION PLAN (Concerning Finding 2023-002) Contact Person Responsible for Corrective Action: Bruce Haggerty, Fiscal Officer Corrective Action: The Houlton Band of Maliseet Indians will take the following actions to address Finding 2023- 002: The Finance Department shared the audit findings concerning lack of adequate documentation with requests for payment and also the fact that sales tax was sometimes being charged to the grant with the Tribal Administrator and Tribal Chief. The Tribal Administrator will convey the findings to all department heads at the next Directors Meeting. It will be required that supervisors and department heads need receipts and documentation that shows a clear description, quantity and amount and that late fees are not acceptable. Also sales tax exemption certificates need to be used whenever possible. Anticipated Completion Date: (9/4/2024 date of Director’s Meeting)
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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