EIN: 237377602
UEI: UM4BKHUM6VA1
Audited by: MIDWEST PROFESSIONALS, PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 2026. 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 September 24, 2026 (24 days from today).
What is a management decision? →2024-002
2024-004
FAC accepted this audit on December 20, 2024 — management decision was due June 20, 2025.
2023-003
2023-002
FAC accepted this audit on October 21, 2025 — management decision was due April 21, 2026.
2023-003
2023-002
FAC accepted this audit on July 31, 2024 — management decision was due January 31, 2025.
FAC accepted this audit on September 20, 2023 — management decision was due March 20, 2024.
FAC accepted this audit on December 21, 2022 — management decision was due June 21, 2023.
FAC accepted this audit on April 21, 2021 — management decision was due October 21, 2021.
During the year ended June 30, 2019, the Tribe expensed building construction costs in the amount of $33,002 instead of capitalizing amounts as construction in progress. As a result of the expensing of construction costs, total net position was understated by $33,002. In order to reflect actual construction in progress, total net position for the business-type activities increased by $26,141 during the year ended June 30, 2020 and total fund balance for the general fund increased by $6,861 during the year ended June 30, 2020. Effect: Construction in progress and net position are not accurately recorded. Cause: Lack of training in maintaining construction in progress accounts. Questioned Costs: None Recommendation: We recommend the Tribe reconcile underlying documentation to account balances on a regular basis and obtain training in maintaining construction in progress accounts. Views/Planned Corrective Actions: The Tribe agrees with this finding. The Tribe will obtain training in maintaining construction in progress accounts, reconcile underlying documentation to account balances on a regular basis and review and approve final balances.
Show full finding ▾Hide full finding ▴2020-001 Material Weakness Criteria: The Tribe is responsible for providing reliable and accurate data based on underlying documentation. Condition: During the year ended June 30, 2019, the Tribe expensed building construction costs in the amount of $33,002 instead of capitalizing amounts as construction in progress. As a result of the expensing of construction costs, total net position was understated by $33,002. In order to reflect actual construction in progress, total net position for the business-type activities increased by $26,141 during the year ended June 30, 2020 and total fund balance for the general fund increased by $6,861 during the year ended June 30, 2020. Effect: Construction in progress and net position are not accurately recorded. Cause: Lack of training in maintaining construction in progress accounts. Questioned Costs: None Recommendation: We recommend the Tribe reconcile underlying documentation to account balances on a regular basis and obtain training in maintaining construction in progress accounts. Views/Planned Corrective Actions: The Tribe agrees with this finding. The Tribe will obtain training in maintaining construction in progress accounts, reconcile underlying documentation to account balances on a regular basis and review and approve final balances.
2020-001 Contact Person: Trina Lynch, Financial Officer Correction Action: The Tribe will obtain training in maintaining construction in progress accounts, reconcile underlying documentation to account balances on a regular basis and review and approve final balances. Effective Date: December 1, 2020
FAC accepted this audit on February 25, 2020 — management decision was due August 25, 2020.
FAC accepted this audit on February 19, 2019 — management decision was due August 19, 2019.
FAC accepted this audit on February 21, 2018 — management decision was due August 21, 2018.
FAC accepted this audit on February 21, 2017 — management decision was due August 21, 2017.
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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