TRENTON INDIAN SERVICE AREA, INC.

For the year ended September 30, 2024, TISA was unable to complete the audit and submit the data collection form to the Clearinghouse Database by the reporting requirement due date.

For the year ended September 30, 2023, TISA was unable to complete the audit and submit the data collection form to the Clearinghouse Database by the reporting requirement due date.

For the year ended September 30, 2022, TISA was unable to complete the audit and submit the data collection form to the Clearinghouse Database by the reporting requirement due date.

Finding 2021-001 ? Reporting Condition For the year ended September 30, 2021, TISA was unable to complete the audit and submit the data collection form to Federal Audit Clearinghouse by the due date of June 30, 2022. Criteria Unform Guidance Section 200.512(a) reporting requirement states that the audit must be completed, and the data collection form should be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect TISA is not in compliance with the audit and report submission requirement. Cause TISA did not prepare the financial records in time for the auditor due to staff shortage and the effects of COVID-19 on its financial reporting process. Auditor?s Recommendations We recommend that TISA consider hiring an outside accounting firm which has individuals who are competent and experienced in preparing timely financial reports and records for the auditor. View of Responsible Officials and Planned Corrective Actions We agree with the finding and will consider hiring an outside accounting firm which has individuals who are competent and experienced in preparing timely financial reports and records for the auditor. We believe this will ensure that this finding will not be repeated in the future.

2020-001 Internal Controls for N. Special Tests CFDA93.441 Indian Self Determination Federal Agency: U.S. Department of Health and Human Services Condition: For three (3) new employees hired between 10/1/2018 and 9/30/2019, and still employed by TISA at October 1, 2019, the Auditee was unable to provide any proof that these employees had successfully passed a background investigation showing no convictions for child abuse. Criteria: Title 25 ? Chapter 34 -Sec.3207 ? Character Investigations. Internal controls should provide reasonable assurance that the Indian Tribe or tribal organization that receives funds under Indian Self-Determination (93.441) shall conduct an investigation of the character of each individual who is employed and that the results of the investigation indicate the employee has not been convicted of child abuse. Context: We reviewed all new hires? employee files for copies of a clear background test meeting Indian Health Service standards. Effect: TISA is not in compliance with the requirement that employees successfully complete a background test. For this finding, there are no Questioned costs. Cause: Internal controls in these instances were not in place or were in place and not functioning. And there appears to be insufficient monitoring over these internal controls. Repeat finding from Prior Year(s): Yes Auditor?s Recommendations: We recommend that TISA reconsider their risk assessment by governance with respect to this internal control and consider increase compliance supervision and monitoring over this aspect of the hiring process. View of responsible officials and planned corrective actions: ?These three employees are part of the background checks that we cannot access due Global Safety changing their website. By the time we realized that we could not access the records the employees had already ended their employment. We think the original background checks were misplaced due to the change in the Human Resource Director. If they were ever to reapply for positions within TISA, we would make sure that all background checks were completed.?

2019-001 Internal Controls for N. Special Tests: Criteria: Title 25 ? Chapter 34 -Sec.3207 ? Character Investigations. Internal controls should provide reasonable assurance that the Indian Tribe or tribal organization that receives funds under Indian Self-Determination (93.441) shall conduct an investigation of the character of each individual who is employed and that the results of the investigation indicate the employee has not been convicted of child abuse. Condition: A system of internal controls for the TISA Human Resources hiring process has not be achieved which assures that all newly hired employees successfully undergo a character investigation prior to being hired by TISA. The following were noted: ? For eight (8) new employees hired between 10/1/2018 and 9/30/2019, the Auditee was unable to provide any proof that these new employees had successfully passed a background investigation showing no convictions for child abuse. ? For one (1) employee hired between 10/1/2017 and 9/30/2018, the Auditee was unable to provide any proof that this employee had successfully passed a background investigation showing no convictions for child abuse. This employee was still employed at 9/30/2019 by TISA. Context: We conducted internal control inquiries and made inquiries of TISA?s personnel in an effort to determine why supporting documents could not be found. Effect: TISA is not in compliance with the requirement that employees successfully complete a background test. It possible that TISA could have hired employees who had been convicted of child abuse and that these employees could have come into contact with Indian children. For this finding, there are no Questioned costs. Cause: Internal controls in these instances were not in place or were in place and not functioning. And there appears to be insufficient monitoring over these internal controls. Auditor?s Recommendations: We recommend that TISA reconsider their risk assessment by governance with respect to this internal control and consider increase compliance supervision and monitoring over this aspect of the hiring process. View of responsible officials and planned corrective actions: The company that TISA paid to do the background checks were bought out by another company and the records were no longer available to us. TISA has recently hired a new Human Resource Officer who is making sure that all new employees have a completed background check done before they are officially on the job. She is also completing background checks on any employee that we cannot find documentation on.

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