EIN: 481301542
UEI: F2BFHL6K48L5
Audited by: Wipfli LLP
Oversight 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 June 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 December 18, 2026 (110 days from today).
What is a management decision? →FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
FAC accepted this audit on June 25, 2023 — management decision was due December 25, 2023.
The Partnership did not submit their required Tribal Temporary Assistance for Needy Families (TANF) ACF - 196T Financial Report for two quarters ending December 31, 2021 and, March 31, 2022 within the required 45 days after the end of each reporting period. The reports were submitted on July 08, 2022, and July 11, 2022 respectively for these quarters. Criteria: According to Uniform Guidance Compliance Supplement, all grantees administering the TANF grant must submit Form ACF-196T, Temporary Assistance for Needy Families Fund Financial Report to report expenditures for the Temporary Assistance for Needy Families Fund within 45 days of the end of each quarter. Cause: The Partnership did not have adequate monitoring over the completion and submission of required reports. The Partnership is not in compliance with the reporting requirements per the grant contract. Effect: Noncompliance with these requirements could potentially result in a reduction or discontinuation of program awards in future periods. Auditor's Recommendation: The Partnership should establish centralized controls, which includes the identifying of all required reports and their due dates, effective controls over the preparation of reports, and a monitoring function to ensure controls are in place and operating effectively for report submission.
Show full finding ▾Hide full finding ▴2022-001 - Reporting (Significant Deficiency) Federal program information Funding Agency U.S.Department of Health and and Human Services Title Temporary Assistance for Needy Families, Pandemic Emergency Assistance Fund Federal Assistance Listing Number 93.558 Questioned Costs None Condition: The Partnership did not submit their required Tribal Temporary Assistance for Needy Families (TANF) ACF - 196T Financial Report for two quarters ending December 31, 2021 and, March 31, 2022 within the required 45 days after the end of each reporting period. The reports were submitted on July 08, 2022, and July 11, 2022 respectively for these quarters. Criteria: According to Uniform Guidance Compliance Supplement, all grantees administering the TANF grant must submit Form ACF-196T, Temporary Assistance for Needy Families Fund Financial Report to report expenditures for the Temporary Assistance for Needy Families Fund within 45 days of the end of each quarter. Cause: The Partnership did not have adequate monitoring over the completion and submission of required reports. The Partnership is not in compliance with the reporting requirements per the grant contract. Effect: Noncompliance with these requirements could potentially result in a reduction or discontinuation of program awards in future periods. Auditor's Recommendation: The Partnership should establish centralized controls, which includes the identifying of all required reports and their due dates, effective controls over the preparation of reports, and a monitoring function to ensure controls are in place and operating effectively for report submission.
Finding 2022-001 ? Reporting (Significant Deficiency) Management?s Response: The California Tribal TANF Partnership currently has policies in place to ensure that any and all reports are submitted completely and accurately in a timely manner on or before the required submission date and that access to completed reports be granted to more than one authorized personnel. The late submission of these 2 reports was due to an unusual situation where the main person responsible, CFO Diana Kosar, became suddenly ill and passed before a determination regarding the timely submission of reports could be established. Policies have been updated and safeguards put in place to address similar situations in the future. Anticipated Completion Date: Already implemented Responsible Party: Robinson Rancheria Citizens Business Council Gordon Bauer, Finance Director California Tribal TANF Partnership
2021-001
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
The Partnership did not provide Form ACF-196P for review. Questioned Costs: The calculation of questioned costs was not determinable. Cause: The Partnership submitted the report but was not able to provide us, due to staff being on medical leave. Effect: The Partnership is not in compliance with the reporting requirements per grant contract. Auditor?s Recommendation: The Partnership should establish centralized controls, which includes the identifying of all required reports and their due dates, effective controls over the preparation of reports, and a monitoring function to ensure controls are in place and operating effectively for report submission.
Show full finding ▾Hide full finding ▴SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2021-001 ? Reporting ? Significant Deficiency in Internal Controls over Compliance Federal Assistance Listing Number Federal Agency/pass-through Entity - Program Name Award Number Award Year Questioned Costs U.S. Department of Health and 93.558 Human Services None 2021 Undeterminable Criteria: All grantees administering the TANF PEAF grant must submit Form ACF-196P, TANF Pandemic Emergency Assistance Fund Financial Report to ACF to report expenditures for the Pandemic Emergency Assistance Fund within 90 days of the end of each federal fiscal year. Condition: The Partnership did not provide Form ACF-196P for review. Questioned Costs: The calculation of questioned costs was not determinable. Cause: The Partnership submitted the report but was not able to provide us, due to staff being on medical leave. Effect: The Partnership is not in compliance with the reporting requirements per grant contract. Auditor?s Recommendation: The Partnership should establish centralized controls, which includes the identifying of all required reports and their due dates, effective controls over the preparation of reports, and a monitoring function to ensure controls are in place and operating effectively for report submission.
Finding 2021-001 ? Reporting ? Significant Deficiency in Internal Controls over Compliance Management?s Response: The California Tribal TANF Partnership will ensure that any and all reports will be submitted completely and accurately in a timely manner on or before the required submission due date and that access to completed and submitted reports be granted to more than one authorized personnel. This is currently being implemented. The Fiscal Policies and Procedures have been updated to reflect this procedure. Anticipated Completion Date: Implement by 9/30/22. Responsible Party: Jaime Campanero, Vice-Chairman Robinson Rancheria Diana Kosar, CFO Robinson Rancheria Gordon Bauer, Finance Director California Tribal TANF Partnership
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on June 25, 2020 — management decision was due December 25, 2020.
FAC accepted this audit on June 27, 2019 — management decision was due December 27, 2019.
FAC accepted this audit on June 21, 2018 — management decision was due December 21, 2018.
FAC accepted this audit on June 14, 2017 — management decision was due December 14, 2017.
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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