EIN: 411242052
UEI: EBFFR37CPL55
Audited by: REDW LLC
Cognizant agency: 93 [Department of Health and Human Services]
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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 18, 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 18, 2026 (19 days from today).
What is a management decision? →2024-002, 2023-002, 2022-004, 2021-004
2024-002, 2023-002, 2022-004, 2021-004
2024-004
2024-004
FAC accepted this audit on June 16, 2026 — management decision was due December 16, 2026.
2024-002, 2023-002, 2022-004, 2021-004
2024-002, 2023-002, 2022-004, 2021-004
2024-004
2024-004
FAC accepted this audit on October 3, 2025 — management decision was due April 3, 2026.
2023-001, 2022-003, 2021-003, 2020-003
2023-002, 2022-004, 2021-004
FAC accepted this audit on March 25, 2025 — management decision was due September 25, 2025.
2022-003, 2021-003, 2020-003
2022-004, 2021-004
FAC accepted this audit on October 22, 2024 — management decision was due April 22, 2025.
2021-002, 2020-002, 2019-003
2021-003, 2020-003
2021-004
FAC accepted this audit on January 26, 2024 — management decision was due July 26, 2024.
2020-002, 2019-003
2020-003
FAC accepted this audit on October 3, 2022 — management decision was due April 3, 2023.
We noted the following deficiency related to Equipment and Real Property Management. The Band did not perform a biannual physical inventory count of its capital assets and, thus, did not determine whether there were any dispositions of capital assets during the fiscal year and that these dispositions, if any, were removed from the property records. Because equipment acquired with federal awards is not properly identified, as noted above, it is not possible to determine that dispositions, if any, are properly classified as equipment acquired under federal awards. Cause: The Band is not performing a biannual physical inventory as required by the Physical Inventory policy in the Band?s Accounting Manual and as required by 2 CFR 200.313. Effect: The Band is not in compliance with Equipment and Real Property Management requirements. Known and likely questioned costs: None Prevalence: This condition is a systemic problem related to the Band?s equipment and real property records. Repeat finding: Yes, 2019-003 Recommendation: We recommend the Band follow its policies and procedures related to property and equipment management, which are outlined in its Accounting Manual. Views of responsible officials of the auditee: The Band concurs with this finding.
Show full finding ▾Hide full finding ▴FINDING 2020-002?Equipment and Real Property Management Federal programs: Tribal Self-Governance?ALN 15.022 Indian School Equalization Program?ALN 15.042 Head Start Cluster?ALN 93.600 Federal award grant number ALN 15.022?GT-OSGT407 (2019 & 2020), A12AV01526 and year: ALN 15.042?GTF53X51214 (2020) ALN 93.600?90CI0335-42 (2020) Federal agencies: U.S. Department of the Interior U.S. Department of Veterans Affairs U.S. Department of Health and Human Services Pass-through entity: None Criteria: Per 2 CFR 200.313(d) (1) and (2), Office of the Secretary of the Interior, property records must be maintained that include a description of the property; a serial number or other identification number; the source of funding for the property; who holds title; the acquisition date and cost of the property; percentage of federal participation in the cost of the property; the location, use and condition of the property; and any ultimate disposition data, including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least every two years. Condition: We noted the following deficiency related to Equipment and Real Property Management. The Band did not perform a biannual physical inventory count of its capital assets and, thus, did not determine whether there were any dispositions of capital assets during the fiscal year and that these dispositions, if any, were removed from the property records. Because equipment acquired with federal awards is not properly identified, as noted above, it is not possible to determine that dispositions, if any, are properly classified as equipment acquired under federal awards. Cause: The Band is not performing a biannual physical inventory as required by the Physical Inventory policy in the Band?s Accounting Manual and as required by 2 CFR 200.313. Effect: The Band is not in compliance with Equipment and Real Property Management requirements. Known and likely questioned costs: None Prevalence: This condition is a systemic problem related to the Band?s equipment and real property records. Repeat finding: Yes, 2019-003 Recommendation: We recommend the Band follow its policies and procedures related to property and equipment management, which are outlined in its Accounting Manual. Views of responsible officials of the auditee: The Band concurs with this finding.
Identifying Number: 2020-002 Finding: Equipment and Real Property Management Corrective Actions Taken or Planned: The band has hired an additional property clerk to assist with completing the biennial inventory in a timely manner. The band is also working to more closely follow its own internal processes and procedures on the tracking and disposition of all capital assets. Contact person(s) responsible for corrective action: John Johnson Anticipated Completion Date: 6/30/2021 Kyle Applebee, Controller
2019-003
The Single Audit package for the Band should have been submitted to the Federal Audit Clearinghouse by September 30, 2021. Cause: The audit was not completed until September 2022 due to delays caused by the COVID-19 pandemic, evaluation of eligible costs related to the Coronavirus Relief Fund and timeliness and accuracy of year-end close processes. Effect: Potential suspension of funding provided by federal agencies. Known and likely questioned costs: None Prevalence: The June 30, 2020 Single Audit package. Recommendation: We recommend the Band continue its efforts to identify appropriate resources and implement the procedures necessary to ensure the year-end close process is substantially complete before the audit of the financial statements commences. This will help ensure the accounts and transactions are properly reconciled and adjustments are recorded in the financial statements in order to submit the Single Audit timely. Views of responsible officials of the auditee: The Band concurs with this finding.
Show full finding ▾Hide full finding ▴FINDING 2020-003?Submission of Single Audit Package Federal programs: All ALN numbers included on the schedule of federal awards for the year ended June 30, 2020. Criteria: 45 CFR 74.269(d) dictates that auditees? reporting packages should be completed and submitted within the earlier of 30 days after receipt of the auditor?s package or nine months after the end of the organization?s fiscal year. In March 2021, Office on Management and Budget issued memorandum M-21-20 that extended the Single Audit filing date for those recipients and subrecipients affected by the loss of operational capacity that had not filed their Single Audits with the Federal Audit Clearinghouse as of March 19, 2021. Those with fiscal year-ends through June 30, 2021, had an extension up to six months beyond the normal due date. Condition: The Single Audit package for the Band should have been submitted to the Federal Audit Clearinghouse by September 30, 2021. Cause: The audit was not completed until September 2022 due to delays caused by the COVID-19 pandemic, evaluation of eligible costs related to the Coronavirus Relief Fund and timeliness and accuracy of year-end close processes. Effect: Potential suspension of funding provided by federal agencies. Known and likely questioned costs: None Prevalence: The June 30, 2020 Single Audit package. Recommendation: We recommend the Band continue its efforts to identify appropriate resources and implement the procedures necessary to ensure the year-end close process is substantially complete before the audit of the financial statements commences. This will help ensure the accounts and transactions are properly reconciled and adjustments are recorded in the financial statements in order to submit the Single Audit timely. Views of responsible officials of the auditee: The Band concurs with this finding.
Identifying Number: 2020-003 Finding: Submission of Single Audit Package Corrective Actions Taken or Planned: The Band is continuing its efforts on obtaining and retaining qualified employees to assist with the general ledger reconciliation and reporting. The accounting department has experienced significant turnover throughout the fiscal year which has impacted our ability to complete the year-end closeout process in a timely manner. The band will continue to monitor and adjust any necessary accounts within a reasonable time frame. The Band is working to provide current employees with more in-depth training and job skill development. Another major factor that caused delays in the submittal of the Band?s single audit package was a lack of engagement from our external audit firm, RSM. The Band repeatedly requested RSM to complete the audit prior to the deadline, along with inquiries as to any further information that was needed from the Band to complete the audit. The Band communicated to the audit firm during a conference call in spring of 2021 that the audit needed completed by June 30, 2021, regardless of the extended deadline of September 30, 2021. The Band continued requesting updates on the status of the audit completion, with either no response or with delayed responses from the summer of 2021 through September of 2022. As a result of these deficiencies in our external audit firm the Band has decided to submit a Request for Proposal (RFP) for auditing services to better meet the Band?s needs Contact person responsible for corrective action: Kyle Applebee Anticipated Completion Date: 6/30/2023 Kyle Applebee, Controller
FAC accepted this audit on June 24, 2020 — management decision was due December 24, 2020.
We noted the following deficiency related to Equipment and Real Property Management. The Band did not perform a biannual physical inventory count of its capital assets and, thus, did not determine whether there were any dispositions of capital assets during the fiscal year and that these dispositions, if any, were removed from the property records. Because equipment acquired with federal awards is not properly identified, as noted above, it is not possible to determine that dispositions, if any, are properly classified as equipment acquired under federal awards.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR 200.313(d) (1) and (2), Office of the Secretary of the Interior, property records must be maintained that include a description of the property; a serial number or other identification number; the source of funding for the property; who holds title; the acquisition date and cost of the property; percentage of federal participation in the cost of the property; the location, use and condition of the property; and any ultimate disposition data, including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least every two years. Condition: We noted the following deficiency related to Equipment and Real Property Management. The Band did not perform a biannual physical inventory count of its capital assets and, thus, did not determine whether there were any dispositions of capital assets during the fiscal year and that these dispositions, if any, were removed from the property records. Because equipment acquired with federal awards is not properly identified, as noted above, it is not possible to determine that dispositions, if any, are properly classified as equipment acquired under federal awards.
The Band is in the process of incorporating a bar code system to make tracking of capital assets easier. The Band is going to implement biennial inventories and more closely follow its own internal policies and procedures on the tracking and disposition of all capital assets.
2018-003
FAC accepted this audit on August 6, 2019 — management decision was due February 6, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-003
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-004
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-005
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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