EIN: 453221112
UEI: J9NAVAM9B1J3
Audited by: ALTMAN ROGERS & CO.
Oversight agency: 15 [Department of the Interior]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 14, 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 October 14, 2026 (40 days from today).
What is a management decision? →FAC accepted this audit on February 28, 2025 — management decision was due August 28, 2025.
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
FAC accepted this audit on March 7, 2023 — management decision was due September 7, 2023.
Finding 2022-001 Lack of Internal Controls over Cash Management Federal Agency: U.S. Department of the Interior Federal Programs: Tribal Management Subsistence Assistance Listing Numbers: 15.036 Award Numbers: A21AV01012, A20AV01058 Award Years: 2021, 2020, respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: The requirements for cash management contained in 2 CFR Section 200.305 state advanced cash payments must be used only for applicable grant programs. Condition and Context: Procedures related to cash management were inadequate to ensure that grant funds drawn down were used for grant expenditures in the program, which received the program advances. We compared the unearned revenue balances of the grant funds with the available cash balances at year end. AITRC?s cash balances amounted to $683,313 at September 30, 2022. The unearned revenues were $713,247, which resulted in a shortfall of $29,934. The Tribal Management Subsistence Program had unearned revenues of $543,071 at September 30, 2022. Cause: Inadequate internal controls over the use of restricted program funds. The shortfall also results from the timing difference from when AITRC pays for expenditures and receives reimbursement from granting agencies. Effect: Unearned revenue balances exceeded cash balances at year end. Questioned Costs: $29,934, which is the difference between deferred revenue and cash balances as of September 30, 2022. Repeat Finding: This is believed to be an isolated incident as this is not a repeat finding. Recommendation: Management should implement internal controls and policies to limit the timing between cash outflows and reimbursement from granting agencies. Management Response: Management agrees with this finding, see Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2022-001 Lack of Internal Controls over Cash Management Federal Agency: U.S. Department of the Interior Federal Programs: Tribal Management Subsistence Assistance Listing Numbers: 15.036 Award Numbers: A21AV01012, A20AV01058 Award Years: 2021, 2020, respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: The requirements for cash management contained in 2 CFR Section 200.305 state advanced cash payments must be used only for applicable grant programs. Condition and Context: Procedures related to cash management were inadequate to ensure that grant funds drawn down were used for grant expenditures in the program, which received the program advances. We compared the unearned revenue balances of the grant funds with the available cash balances at year end. AITRC?s cash balances amounted to $683,313 at September 30, 2022. The unearned revenues were $713,247, which resulted in a shortfall of $29,934. The Tribal Management Subsistence Program had unearned revenues of $543,071 at September 30, 2022. Cause: Inadequate internal controls over the use of restricted program funds. The shortfall also results from the timing difference from when AITRC pays for expenditures and receives reimbursement from granting agencies. Effect: Unearned revenue balances exceeded cash balances at year end. Questioned Costs: $29,934, which is the difference between deferred revenue and cash balances as of September 30, 2022. Repeat Finding: This is believed to be an isolated incident as this is not a repeat finding. Recommendation: Management should implement internal controls and policies to limit the timing between cash outflows and reimbursement from granting agencies. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2022-001 Lack of Internal Controls over Cash Management Name of Contact Person: Karen Linnell, Executive Director Tamara Hamby, Accountant Corrective Action Plan: Account and grant receivables will be tracked and collected within 30 days of the closing of the quarter. We will be aggressive in collecting past due receivables. We will continue to follow the specific grant guidelines on drawing down funds. Proposed Completion Date: December 1, 2022
FAC accepted this audit on March 28, 2022 — management decision was due September 28, 2022.
FAC accepted this audit on March 23, 2021 — management decision was due September 23, 2021.
FAC accepted this audit on April 22, 2020 — management decision was due October 22, 2020.
FAC accepted this audit on April 4, 2019 — management decision was due October 4, 2019.
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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