EIN: 460420063
UEI: DT3GJW3JNMN5
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 21, 2023. 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 December 21, 2023 (975 days ago).
What is a management decision? →The Organization?s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2022. Questioned Costs: None. Cause: The Organization?s general ledger was not ready for audit as significant accounts were not reconciled in a timely manner. Effect: The Organization was not in compliance with the federal requirement, which could lead to sanctions by the funding sources. Recommendation: The Organization should make certain staff has a full understanding of the reporting requirements under Uniform Guidance and implement procedures to ensure submission of the data collection form and reporting package to the Federal Audit Clearinghouse with in the nine-month due date. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
Show full finding ▾Hide full finding ▴2021 - 001. Finding: Single Audit Report Filed Late (Compliance; Internal Controls over Compliance ? Material Weakness) Criteria: Uniform Guidance requires an entity expending more than $750,000 of federal funds within a fiscal year to have the data collection form and reporting package submitted within nine months after the end of the audit period. Condition: The Organization?s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2022. Questioned Costs: None. Cause: The Organization?s general ledger was not ready for audit as significant accounts were not reconciled in a timely manner. Effect: The Organization was not in compliance with the federal requirement, which could lead to sanctions by the funding sources. Recommendation: The Organization should make certain staff has a full understanding of the reporting requirements under Uniform Guidance and implement procedures to ensure submission of the data collection form and reporting package to the Federal Audit Clearinghouse with in the nine-month due date. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
Finding: 2020-001 Single Audit Report Filed Late (Compliance; Internal Controls Over Compliance) - Material Weakness Response: First, the Great Plains Tribal Leaders Health Board's (the "Board's") independent auditing firm is currently auditing its financial statements as of and for the fiscal year ended September 30, 2022. We anticipate this audit will be completed and submitted on or around June 30, 2023. The root cause of the above Condition is addressed in Note 14 of the Board's financial statements. In addition to employing additional accounting personnel, its accounting staff now follows a regular interim monthly closing and reconciliation schedule to ensure its accounts are current and reconciled regularly. Following the end of its fiscal year the Board's accounting staff also follows an annual closing schedule to ensure its books and financial statements are prepared and ready to be audited in sufficient time to meet the nine-month submission deadline.
2020-001
FAC accepted this audit on February 12, 2023 — management decision was due August 12, 2023.
The Organization?s audited financial statements were not submitted to the Federal Audit Clearinghouse by the extended due date of December 30, 2021. Questioned Costs: None. Cause: The Organization?s general ledger was not ready for audit as significant accounts were not reconciled in a timely manner. Effect: The Organization was not in compliance with the federal requirement, which could lead to sanctions by the funding sources. Recommendation: The Organization should make certain staff has a full understanding of the reporting requirements under Uniform Guidance and implement procedures to ensure submission of the data collection form and reporting package to the Federal Audit Clearinghouse with in the nine-month due date. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
Show full finding ▾Hide full finding ▴2020 - 001. Finding: Single Audit Report Filed Late (Compliance; Internal Controls over Compliance ? Material Weakness) Criteria: Uniform Guidance requires an entity expending more than $750,000 of federal funds within a fiscal year to have the data collection form and reporting package submitted within nine months after the end of the audit period. The Office of Budget Management issued memorandum M-21-20 which extended this due date by six months for audits normally due June 30, 2021. Condition: The Organization?s audited financial statements were not submitted to the Federal Audit Clearinghouse by the extended due date of December 30, 2021. Questioned Costs: None. Cause: The Organization?s general ledger was not ready for audit as significant accounts were not reconciled in a timely manner. Effect: The Organization was not in compliance with the federal requirement, which could lead to sanctions by the funding sources. Recommendation: The Organization should make certain staff has a full understanding of the reporting requirements under Uniform Guidance and implement procedures to ensure submission of the data collection form and reporting package to the Federal Audit Clearinghouse with in the nine-month due date. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
Great Plains Tribal Chairmen's Health Board (n/k/a Great Plains Tribal Leaders Health Board) Response to Prior and Current Federal Award Audit Findings As of and for the Fiscal Year Ended September 30, 2020 Findings 2019-001. Condition: Recommendation: Current Status: Response Contact Person: Corrective Action Plan: Finding: Single Audit Report Filed Late (Compliance; Internal Controls Over Compliance) - Material Weakness The Organization's audited financial statements were not submitted to the Federal Clearinghouse by the required due date of December 30, 2020. The Organization should establish a timely process to ensure completion of the audit by the appropriate reporting deadline. Repeated as Finding 2020-001. Sunny Colombe The Great Plains Tribal Leaders Health Board's (the "Board's") financial statements as of and for the fiscal year ended September 30, 2021 have been prepared and are ready to be audited. The Board has engaged an outside auditing firm who has been informed the Board that its 2021 fiscal year audit will begin in February 2023. The Board's accounting staff is working to complete its financial statements as of and for the fiscal year ended September 30, 2022. We anticipate these financial statements will be ready to be audited sometime in March 2023. The Board has engaged an outside auditing firm who has informed the Board that its 2022 fiscal year audit will begin following the completion of its 2021 audit. The Board's accounting staff follows a regular interim monthly closing and reconciliation schedule to ensure its accounts are current and reconciled regularly. Fallowing the end of its fiscal year the Board's accounting staff follows an annual closing schedule to ensure its books and financial statements are prepared and ready to be audited sometime during the second fiscal quarter following the end of its prior fiscal year. Respectfully submitted: OREAT PLAINS TRIBAL LEADERS HEALTH BOARD
2019-001
FAC accepted this audit on October 6, 2021 — management decision was due April 6, 2022.
The Organization?s audited financial statements were not submitted to the Federal Clearinghouse by the due date of December 30, 2020. Questioned Costs: None. Cause: The Organization?s general ledger was not ready for audit as significant accounts were not reconciled in a timely manner. Effect: The Organization was not in compliance with the federal requirement, which could lead to sanctions by the funding sources. Recommendation: The Organization should establish a timely process to ensure completion of the audit by the appropriate reporting deadline. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
Show full finding ▾Hide full finding ▴2019 - 001. Finding: Single Audit Report Filed Late (Compliance; Internal Controls over Compliance ? Material Weakness) Criteria: Uniform Guidance requires an entity expending more than $750,000 of federal funds within a fiscal year to have the data collection form and reporting package submitted within nine months after the end of the audit period. The Office of Budget Management issued memorandum M-20-26 which extended this due date by six months for audits normally due June 30, 2020. Condition: The Organization?s audited financial statements were not submitted to the Federal Clearinghouse by the due date of December 30, 2020. Questioned Costs: None. Cause: The Organization?s general ledger was not ready for audit as significant accounts were not reconciled in a timely manner. Effect: The Organization was not in compliance with the federal requirement, which could lead to sanctions by the funding sources. Recommendation: The Organization should establish a timely process to ensure completion of the audit by the appropriate reporting deadline. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
2019-001. Finding: Single Audit Report Filed Late (Compliance; Internal Controls over Compliance - Material Weakness) Uniform Guidance requires an entity expending more than $750,000 of federal funds within a fiscal year to have the data collection form and reporting package submitted within nine months after the end of the audit period. The Office of Budget Management issued memorandum M-20-26, which extended this due date by six months of audits normally due June 30, 2020. Contact Person: Sunny Colombe Corrective Action Plan: GPTLCHB has engaged additional accounting contractors to assist in the preparation and completion of the Single Audit. Staff turnover and vacancies contributed to the delay in reconciling the general ledger. GPTLCHB is committed to completing all work and have its FY20 audit report and all future Audit Reports issued and filed before the required due date. Respectfully, Jerilyn Church, Chief Executive Officer and Sunny Colombe, Senior Vice President of Financial Operations
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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