TOLOWA DEE-NI' NATION

EIN: 680087275

UEI: WG6XH6R68TE5

Data as of August 23, 2026

TOLOWA DEE-NI' NATION8 audit years10 findings6 repeat
8
Audit Years
10
Total Findings
6
Repeat Findings

FY 2023-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on June 10, 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 10, 2026 (109 days from today).

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2023-002
Other
REPEAT
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Prior Finding References

2022-005

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FY 2022-12-31

FAC accepted this audit on September 23, 2025 — management decision was due March 23, 2026.

2022-004
Activities Allowed or Unallowed / Cost Allowability
REPEAT
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2022-005
Other
REPEAT
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Prior Finding References

2021-005

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FY 2021-12-31

FAC accepted this audit on February 7, 2024 — management decision was due August 7, 2024.

2021-004
Cost Allowability
MATERIAL WEAKNESS
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2021-005
Reporting
REPEAT
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Prior Finding References

2020-003, 2019-003, 2018-001

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FY 2020-12-31

FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.

2020-003
Reporting
REPEAT

The fiscal year 2020 audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: None. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: Certain reconciliations were not reviewed by management. This leads to the Department having to provide revised versions of reconciliation and adjusting entries. Repeat: Yes - Years as Repeat Finding: Three 2019-003. Auditor's Recommendation: The Department should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, reviewed by management, and audited within required due date. View of Responsible Officials: After Covid 19 all of our plans on how to proceed more efficiently in our department were derailed. Office closures and infections throughout our organization, including six members of the fiscal staff, have made it a constant struggle to perform our functions in a successful manner. Hopefully, this situation is under control and our performance should improve significantly.

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Full finding narrative

Reporting - Late Submission of Data Collection Form Federal Program Information: Funding agency: All Major Funding Agencies Title: All Major Programs CFDA number: All Major Programs Award year and number: All Major Programs Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Due to COVID19, the due date was extended to March 31, 2021. Condition: The fiscal year 2020 audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: None. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: Certain reconciliations were not reviewed by management. This leads to the Department having to provide revised versions of reconciliation and adjusting entries. Repeat: Yes - Years as Repeat Finding: Three 2019-003. Auditor's Recommendation: The Department should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, reviewed by management, and audited within required due date. View of Responsible Officials: After Covid 19 all of our plans on how to proceed more efficiently in our department were derailed. Office closures and infections throughout our organization, including six members of the fiscal staff, have made it a constant struggle to perform our functions in a successful manner. Hopefully, this situation is under control and our performance should improve significantly.

Corrective Action Plan

After Covid 19 all of our plans on how to proceed more efficiently in our department were derailed. Office closures and infections throughout our organization, including six members of the fiscal staff, have made it a constant struggle to perform our functions in a successful manner. Hopefully, this situation is under control and our performance should improve significantly.

Prior Finding References

2019-003

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FY 2019-12-31

FAC accepted this audit on April 29, 2021 — management decision was due October 29, 2021.

2019-003
Reporting
REPEAT

The fiscal year 2019 audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: None. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: Certain reconciliations were not reviewed by management. This leads to the Nation having to provide revised versions of reconciliation and adjusting entries. Repeat: Yes - Years as Repeat Finding: Two 2018-001 Auditor's Recommendation: The Nation should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, reviewed by management, and audited within required due date.

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Full finding narrative

Audit Findings and Questioned Costs in Relation to Federal Awards 2019-003 Reporting - Late Submission of Data Collection Form Federal Program Information: Funding agency: All Major Funding Agencies Title: All Major Programs CFDA number: All Major Programs Award year and number: All Major Programs Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Due to COVID19, the due date was extended to December 31, 2020. Condition: The fiscal year 2019 audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: None. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: Certain reconciliations were not reviewed by management. This leads to the Nation having to provide revised versions of reconciliation and adjusting entries. Repeat: Yes - Years as Repeat Finding: Two 2018-001 Auditor's Recommendation: The Nation should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, reviewed by management, and audited within required due date.

Corrective Action Plan

2019-003 Reporting- Late Submission of Data Collection Form- The fiscal year 2019 audit and reporting package was submitted after the required due date. Correction: The Nation has taken steps to ensure that the financial records are maintained, reconciled, and reviewed on a recurring monthly basis by maintaining a stable and adequately staffed Fiscal Department. Two higher-level positions within the Fiscal Department were created and filled attesting to the earnest nature of the previous statement.

Prior Finding References

2018-001

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FY 2018-12-31

FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.

2018-001
Other

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2018-002
Eligibility

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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FY 2017-12-31

FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.

2017-002
Equipment & Real Property
MATERIAL WEAKNESS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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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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