EIN: 522380496
UEI: K8XFWNH1HHZ9
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 26, 2025. 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 26, 2025, which was (237 days ago).
What is a management decision? →Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 11, 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 11, 2023, which was (983 days ago).
What is a management decision? →Condition/Context UCUT applied an outdated Indirect cost rate agreement (ICRA) to its reimbursement requests. The updated indirect cost rate was effective as of June 10, 2022 which reduced the ICRA by 12.51%. Criteria 2 CFR Part 200, Appendix VII, section D1 states that All departments or agencies of the governmental unit desiring to claim indirect costs under Federal awards must prepare an indirect cost rate proposal and related documentation to support those costs. The approved indirect costs rate agreement received by UCUT indicated a indirect cost rate that should be applied to a base that included total direct costs, less capital expenditures and passthrough funds. Per 2 CFR 200.303 a non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Cause UCUT received an updated ICRA and did not update the amounts utilized in the reimbursement requests. Questioned Costs None. $22,070 Effect UCUT requested an additional $22,070 of indirect costs from the grantor. Recommendation We recommend that the Tribe review its policies and procedures to ensure that it reports expenditures on the SEFA when (1) FEMA has approved the nonfederal entity?s PW, and (2) it has incurred the eligible expenditures. Federal awards expended in years subsequent to the fiscal year in which the PW is approved are to be recorded on the nonfederal entity?s SEFA in those subsequent years.
The Executive Director will implement measures to ensure that the most recent ICRA is utilized on drawdown requests.
Condition/Context UCUT submitted one of the four Pisces Status Reports was submitted 18 days after the due date. Criteria Per 2 CFR 200 Section 329(c1), states that the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity. Reports submitted annually by the non-Federal entity and/or pass-through entity must be due no later than 90 calendar days after the reporting period. Reports submitted quarterly or semiannually must be due no later than 30 calendar days after the reporting period. Alternatively, the Federal awarding agency or pass-through entity may require annual reports before the anniversary dates of multiple year Federal awards. Section E:185 of the subrecipient grant agreement states that the Produce Pieces Status Report is due 15 days after the reporting quarter ends. 2 CFR Section 200.303, Internal controls, states: The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of the Sponsoring Organizations of the Treadway Commission (COSO). Cause Proper internal control processes and procedures were not in place to provide timely submission of the Pisces Status Report. Questioned Costs None. None Effect The grantor did not receive performance information in a timely manner. Recommendation We recommend that UCUT strengthen its internal control procedures to ensure timely report submission.
The Executive Director will implement measures to ensure that reports are submitted in a timely manner.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 29, 2020. 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 29, 2020, which was (2151 days ago).
What is a management decision? →Federal Agency: Department of Energy Federal Program Title: Fish and Wildlife Administration CFDA Number: 81.xxx Pass Through Agency: Bonneville Power Administration Award Period: October 1, 2018 ? September 30, 2019 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Control: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure with federal laws, regulations, and program compliance requirements. Compliance: When entities are funded on a reimbursement basis, program costs must be paid for by entity funds before reimbursement is requested from the grantor. Condition: The request for funds reports tested did not provide evidence that the report was reviewed by someone other than the preparer. We did not find any noncompliance Questioned costs: None Context: Five of the five reports tested did not provide evidence that the report was reviewed by someone other than the preparer. Cause: UCUT did not follow their procedures over reporting to document the executive director?s review and approval of the request for funds report. Effect: It is possible for errors to occur and not be caught timely in the reporting process. Repeat Finding: Not a repeat finding. Recommendation: We recommend UCUT follow their procedures to document the review and approval of the request for funds report by someone other than the preparer. Views of responsible officials: There is no disagreement with the audit finding.
Department of Energy 2019-001 84.xxx ? Fish and Wildlife Administration Recommendation: We recommend UCUT follow their procedures to document the review and approval of the request for funds report by someone other than the preparer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Executive Director will review and initial approving the request for funds. Name(s) of the contact person(s) responsible for corrective action: Donald Michel Planned completion date for corrective action plan: March 4, 2020
Federal Agency: Department of Energy Federal Program Title: Fish and Wildlife Administration CFDA Number: 81.xxx Pass Through Agency: Bonneville Power Administration Award Period: October 1, 2018 ? September 30, 2019 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Control: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure with federal laws, regulations, and program compliance requirements. Compliance: Submit indirect cost rate proposal to the Department of the Interior for approval. Condition: The indirect cost calculations tested did not provide evidence that the report was reviewed by someone other than the preparer. We did not find any noncompliance. Questioned costs: None Context: Five of the five indirect cost calculations tested did not provide evidence that the report was reviewed by someone other than the preparer. Cause: UCUT did not follow their procedures over reporting to document the executive director?s review and approval of the indirect cost calculation. Effect: It is possible for errors to occur and not be caught timely in the reporting process. Repeat Finding: Not a repeat finding. Recommendation: We recommend UCUT follow their procedures to document the review and approval of the indirect cost calculation by someone other than the preparer. Views of responsible officials: There is no disagreement with the audit finding.
Department of Energy 2019-002 84.xxx ? Fish and Wildlife Administration Recommendation: We recommend UCUT follow their procedures to document the review and approval of the indirect cost calculation by someone other than the preparer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Executive Director will review and initial approving the indirect cost calculation. Name(s) of the contact person(s) responsible for corrective action: Donald Michel Planned completion date for corrective action plan: March 4, 2020
Federal Agency: Department of Energy Federal Program Title: Fish and Wildlife Administration CFDA Number: 81.xxx Pass Through Agency: Bonneville Power Administration Award Period: October 1, 2018 ? September 30, 2019 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: Control: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure with federal laws, regulations, and program compliance requirements. Compliance: Procurement procedures must confirm to applicable Federal law and regulations and standards identified in OMB Circular A-110 (2CFR part 215). Condition: A small purchase was made without documented price comparison as required by procurement policies under the Uniform Guidance. Questioned costs: $27,703.67 Context: One of four procurement transactions tested did not have documented price comparison. Cause: UCUT did not implement procurement policies in compliance with Uniform Guidance. Effect: It is possible for errors to occur and not be caught timely in the procurement process. Repeat Finding: Not a repeat finding. Recommendation: We recommend UCUT implement procurement policies and follow these procedures to document the review and approval of the procurement process. Views of responsible officials: There is no disagreement with the audit finding.
Department of Energy 2019-003 84.xxx ? Fish and Wildlife Administration Recommendation: We recommend UCUT implement procurement policies including a conflict of interest policy and follow these procedures to document the review and approval of the procurement process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: UCUT will implement procurement policies including a conflict of interest policy and follow the procedures to document the review and approval of the procurement process. Name(s) of the contact person(s) responsible for corrective action: Donald Michel and Lori Rothrock Planned completion date for corrective action plan: April 13, 2020
Federal Agency: Department of Energy Federal Program Title: Fish and Wildlife Administration CFDA Number: 81.xxx Pass Through Agency: Bonneville Power Administration Award Period: October 1, 2018 ? September 30, 2019 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: Control: Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure with federal laws, regulations, and program compliance requirements. Compliance: Nonfederal entities may change to the federal award only allowable costs incurred during the period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity. Condition: An allowable cost for $2,809.75 was charged to the incorrect grant period. However, there was available funding in the amount of $937.23 for the correct year. Questioned costs: $1,872.52 Context: One of the seventeen transactions tested related to the 2018 grant period, but was charged to the 2019 grant. Cause: UCUT did not charge the expense to the correct grant period. Effect: The expense was charged to the incorrect grant period. Repeat Finding: Not a repeat finding. Recommendation: We recommend UCUT follow their policy to review expenses to ensure they are being charged to the proper contract period. Views of responsible officials: There is no disagreement with the audit finding.
Department of Energy 2019-004 84.xxx ? Fish and Wildlife Administration Recommendation: We recommend expenses be reviewed to ensure they are being charged to the proper contract period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Expenses will be reviewed and initialed by the Executive Director and Accountant to ensure that expenses are being charged to the proper contract period. Name(s) of the contact person(s) responsible for corrective action: Donald Michel and Lori Rothrock Planned completion date for corrective action plan: March 4, 2020
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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