EIN: 382617761
UEI: K8EFN11DHKH3
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2025. 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 30, 2026 (149 days ago).
What is a management decision? →2023-006
FAC accepted this audit on February 14, 2025 — management decision was due August 14, 2025.
2023-006 – Variance in Quarterly Reporting Finding Type. Immaterial Noncompliance (Reporting)/Significant Deficiency in Internal Control over Compliance. Program. Coronavirus State and Local Fiscal Recovery Funds (CSLFRF); U.S. Department of Treasury; ALN 21.027. Criteria. CSLFRF grant recipients are required to file quarterly Project and Expenditure ("P&E") reports that include period-to-date and cumulative expenditures. Condition. During our audit, we noted a variance between amounts reported on certain quarterly P&E reports and amounts recorded in the general ledger and presented on the schedule of expenditures of federal awards (SEFA) for fiscal year 2023. Cause. This condition was caused by management not appropriately tracking project expenditures in sufficient detail on the general ledger to allow for reconciliation to the underlying accounting records and each quarterly P&E report. Effect. As a result of this condition, the Tribe did not fully comply with the requirements of the grant award or the Uniform Guidance. Questioned Costs. No costs have been questioned as a result of this finding, inasmuch as the reporting was deemed to be inaccurate, not the financial records. Recommendation. We recommend that the Tribe reconcile quarterly P&E reporting with amounts in the general ledger to ensure that all expenditures reported are classified in the correct project category on the P&E reporting and in the correct reporting period. View of Responsible Officials. Management concurs with this finding. The identified variances have been corrected in subsequent reporting periods during both 2023 and 2024.
Show full finding ▾Hide full finding ▴2023-006 – Variance in Quarterly Reporting Finding Type. Immaterial Noncompliance (Reporting)/Significant Deficiency in Internal Control over Compliance. Program. Coronavirus State and Local Fiscal Recovery Funds (CSLFRF); U.S. Department of Treasury; ALN 21.027. Criteria. CSLFRF grant recipients are required to file quarterly Project and Expenditure ("P&E") reports that include period-to-date and cumulative expenditures. Condition. During our audit, we noted a variance between amounts reported on certain quarterly P&E reports and amounts recorded in the general ledger and presented on the schedule of expenditures of federal awards (SEFA) for fiscal year 2023. Cause. This condition was caused by management not appropriately tracking project expenditures in sufficient detail on the general ledger to allow for reconciliation to the underlying accounting records and each quarterly P&E report. Effect. As a result of this condition, the Tribe did not fully comply with the requirements of the grant award or the Uniform Guidance. Questioned Costs. No costs have been questioned as a result of this finding, inasmuch as the reporting was deemed to be inaccurate, not the financial records. Recommendation. We recommend that the Tribe reconcile quarterly P&E reporting with amounts in the general ledger to ensure that all expenditures reported are classified in the correct project category on the P&E reporting and in the correct reporting period. View of Responsible Officials. Management concurs with this finding. The identified variances have been corrected in subsequent reporting periods during both 2023 and 2024.
Auditor Description of Condition and Effect: During our audit, we noted a variance between amounts reported on certain quarterly P&E reports and amounts recorded in the general ledger and presented on the schedule of expenditures of federal awards (SEFA) for fiscal year 2023. As a result of this condition, the Tribe did not fully comply with the requirements of the grant award or the Uniform Guidance. Auditor Recommendation: We recommend that the Tribe reconcile quarterly P&E reporting with amounts in the general ledger to ensure that all expenditures reported are classified in the correct project category on the P&E reporting and in the correct reporting period. Corrective Action: Due to corrections of current or prior year postings of expenses, there were variances between our general ledger expenses and the expenses reported in quarterly reports in 2023. These variances were corrected either in 2023 or 2024 reporting. The quarterly report for 12/31/2024 balanced to the general ledger, so all variances have been corrected. Responsible Person: Angela L. Rabb, Chief Financial Officer Anticipated Completion Date: 01/01/2025
FAC accepted this audit on August 31, 2020 — management decision was due March 3, 2021.
2019-002 ? Lack of policies for deposit and investment of advanced funds - Repeat Finding Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Programs. Tribal Self-governance Compact; CFDA# 15.022; Award Number F60482-OSGT482-19. Criteria. Tribes receiving advanced funding are required to have policies and procedures related to deposits and investment of advanced funds as follows: A tribe, tribal organization, or consortia receiving advance payments under the ISDEAA or the Tribally Controlled Schools Act may invest advance payments (some recipients refer to these advance payments as ?deferred revenue?), before such funds are expended for the purposes of the grant, contract, or funding agreement, so long as such funds are (1) invested only in obligations of the United States or in obligations or securities that are guaranteed or insured by the United States, or mutual (or other) funds registered with the Securities and Exchange Commission and which only invest in obligations of the United States or securities that are guaranteed or insured by the United States; or (2) deposited only in accounts that are insured by an agency or instrumentality of the United States, or are fully collateralized to ensure protection of the advance funds, even in the event of a bank failure (25 USC 450e-3). Condition. The Tribe was unable to provide documented policies and procedures that require compliance with the requirements that advanced funds are (1) invested only in obligations of the United States or in obligations or securities that are guaranteed or insured by the United States, or mutual (or other) funds registered with the Securities and Exchange Commission and which only invest in obligations of the United States or securities that are guaranteed or insured by the United States; or (2) deposited only in accounts that are insured by an agency or instrumentality of the United States, or are fully collateralized to ensure protection of the advance funds, even in the event of a bank failure (25 USC 450e-3) as noted in the preceding paragraph. Cause. This condition appears to be an oversight by management in complying with the requirements of the grant. Effect. The Tribe was not in compliance with the requirement to have documented policies relating to the deposit and investment of advanced funding during 2019. Questioned Costs. None. Recommendation. The Tribe has created a deposit and investment policy which is currently awaiting Tribal Council approval. View of Responsible Officials. A draft of Policy #10.1.1 was created in 2018 and presented by the Chief Financial Officer in 2019 during a Tribal Council work session. Final approval is still needed by the Ogema, which will be completed in 2020.
Show full finding ▾Hide full finding ▴2019-002 ? Lack of policies for deposit and investment of advanced funds - Repeat Finding Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Programs. Tribal Self-governance Compact; CFDA# 15.022; Award Number F60482-OSGT482-19. Criteria. Tribes receiving advanced funding are required to have policies and procedures related to deposits and investment of advanced funds as follows: A tribe, tribal organization, or consortia receiving advance payments under the ISDEAA or the Tribally Controlled Schools Act may invest advance payments (some recipients refer to these advance payments as ?deferred revenue?), before such funds are expended for the purposes of the grant, contract, or funding agreement, so long as such funds are (1) invested only in obligations of the United States or in obligations or securities that are guaranteed or insured by the United States, or mutual (or other) funds registered with the Securities and Exchange Commission and which only invest in obligations of the United States or securities that are guaranteed or insured by the United States; or (2) deposited only in accounts that are insured by an agency or instrumentality of the United States, or are fully collateralized to ensure protection of the advance funds, even in the event of a bank failure (25 USC 450e-3). Condition. The Tribe was unable to provide documented policies and procedures that require compliance with the requirements that advanced funds are (1) invested only in obligations of the United States or in obligations or securities that are guaranteed or insured by the United States, or mutual (or other) funds registered with the Securities and Exchange Commission and which only invest in obligations of the United States or securities that are guaranteed or insured by the United States; or (2) deposited only in accounts that are insured by an agency or instrumentality of the United States, or are fully collateralized to ensure protection of the advance funds, even in the event of a bank failure (25 USC 450e-3) as noted in the preceding paragraph. Cause. This condition appears to be an oversight by management in complying with the requirements of the grant. Effect. The Tribe was not in compliance with the requirement to have documented policies relating to the deposit and investment of advanced funding during 2019. Questioned Costs. None. Recommendation. The Tribe has created a deposit and investment policy which is currently awaiting Tribal Council approval. View of Responsible Officials. A draft of Policy #10.1.1 was created in 2018 and presented by the Chief Financial Officer in 2019 during a Tribal Council work session. Final approval is still needed by the Ogema, which will be completed in 2020.
2019-002 ? Lack of policies for deposit and investment of advanced funds CORRECTIVE ACTION PLAN: Management believes that it has already taken the necessary corrective action and has amended its deposit and investment policies to include the requirements that deposits and investments of advanced funds are fully insured or collateralized with U.S. government backed securities. CONTACT INFORMATION: Any questions or comments regarding the above-mentioned findings and Corrective Action Plan can be directed to the Chief Financial Officer of the Little River Band of Ottawa Indians. Steven Wheeler Chief Financial Officer Tel: 231-398-6868 swheeler@lrboi-nsn.gov
2018-003
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
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2017-004
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2017-005
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
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