THLOPTHLOCCO TRIBAL TOWNTribal Government

Finding 2024-001 – Program Reporting Requirements – Internal Control Over Compliance – Significant Deficiency Federal Programs Information: Funding Agency: Economic Development Administration Title: Economic Adjustment Assistance Assistance Listing Number: 11.307 Award year and number: 2020 and 08-79-05447 Pass-through entity: Not applicable Type of Finding: Significant Deficiency in internal control over compliance (reporting) Funding Agency: Department of Treasury Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award year and Number(s): 2021 and SLFRP2505 and SLFRP4740 Pass-through entity: Not applicable Type of Finding: Significant Deficiency in internal control over compliance (reporting) Criteria or Specific Requirement: Recipients of funds under the Economic Development Administration program are required to submit a “Federal Financial Report” (Form SF-425) on a semi-annual basis (on the fiscal year) for the periods ending March 31 and September 30. The semi-annual Form SF-425 reports are due within 30 days of the end of each period. States, U.S. territories, metropolitan cities, counties, and Tribal governments were required to submit a one-time interim report with expenditures by expenditure category covering the period from March 3, 2021, through July 31, 2021, by August 31, 2021. Tribal governments that are allocated less than $30 million in Coronavirus State and Local Fiscal Recovery Funds funding are required to submit annual project and expenditure reports. For these recipients, the initial project and expenditure report covered from March 3, 2021, through March 31, 2022, and was required to be submitted to the United States Department of Treasury by April 30, 2022. For these recipients, the subsequent annual reports cover one calendar year and must be submitted to the United States Department of Treasury by April 30. Condition: During our testing, we noted that the Department’s controls surrounding the reporting function for this program were not operating effectively to ensure that the reports were filed in a timely manner, as required by the terms of the award. Questioned Costs: None. Context: The September 30, 2024 semi-annual Form SF-425 report for the Economic Development Administration grant was submitted by the Department on December 19, 2024. Therefore, the semi-annual Form SF-425 for the period ending September 30, 2024, due October 30, 2024, was not filed timely. The United States Department of Treasury project and expenditures report (period of April 1, 2023, through March 31, 2024) due on April 30, 2024 and was submitted on May 9, 2024. The project and expenditures report (period of April 1, 2024, through March 31, 2025) due on April 30, 2025 and was submitted on May 2, 2025. Effect: The Department was not in compliance with the reporting requirements of the noted program. Cause: The Department does not have an internal control system designed to ensure all reports are submitted by the required date. Repeat Finding: This is a repeat finding. Recommendation: We recommend the Department’s management implement procedures to ensure that all reports are submitted by the required date. Department’s Response: See accompanying Corrective Action Plan

Finding 2023-001 – Program Reporting Requirements – Internal Control Over Compliance – Material Weakness Federal Program Information: Funding Agency: Economic Development Administration Title: Economic Adjustment Assistance Assistance Listing Number: 11.307 Award year and number: 2020 and 08-79-05447 Pass-through entity: Not applicable Type of Finding: Material Weakness in internal control over compliance (reporting) Criteria or Specific Requirement: Recipients of funds under this program are required to submit project progress reports (on a calendar year) to the Project Officer on a quarterly basis for the periods ending March 31, June 30, September 30, and December 31. The quarterly project progress reports are due no later than one month following the end of the quarter period. Recipients of funds under this program are also required to submit a “Federal Financial Report” (Form SF-425) on a semi-annual basis (on the fiscal year) for the periods ending March 31 and September 30. The semi-annual Form SF-425 reports are due within 30 days of the end of each period. Condition: During our testing, we noted that the Department’s controls surrounding the reporting function for this program were not operating effectively to ensure that the reports were filed in a timely manner, as required by the terms of the award. Questioned Costs: None. Context: On August 16, 2023, the Department submitted the December 31, March 31, and June 30 quarterly progress reports to the Economic Development Administration, which were due on January 30, 2023, April 30, 2023, and July 30, 2023. The September 30 quarterly progress report was filed on September 24, 2023. Therefore, three of the four quarterly progress reports were not filed timely for the year ended September 30, 2023. The Department submitted the March 31 and September 30 semi-annual Form SF-425 reports to the Economic Development Administration on April 27, 2023 and December 27, 2023, respectively. Therefore, the semi-annual Form SF-425 for the period ending September 30 was not filed timely. Effect: The Department was not in compliance with the reporting requirements of the noted program. Cause: The Department does not have an internal control system designed to ensure all reports are submitted by the required date. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Department’s management implement procedures to ensure that all reports are submitted by the required date. The Department’s Response/View of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared a corrective action, as detailed in the accompanying Corrective Action Plan. The Department has designated Sam Rowe, Accounting Manager, as the person responsible for implementing the corrective action plan. The Department’s Tribal Administrator, Tim Good Voice, will assist Sam in implementing the corrective action plan. The Department’s planned completion date for the corrective action plan is July 15, 2024. Sam Rowe can be contacted at (405) 395-5000 for any questions regarding the finding or the related corrective action plan. Tim Good Voice can be contacted at (918) 560-6198.

Finding 2023-002 – Program Reporting Requirements – Internal Control Over Compliance – Material Weakness Federal Program Information: Funding Agency: Department of Treasury Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award year and Number(s): 2021 and SLFRP2505 and SLFRP4740 Pass-through entity: Not applicable Type of Finding: Material Weakness in internal control over compliance (reporting) Criteria or Specific Requirement: States, U.S. territories, metropolitan cities, counties, and Tribal governments were required to submit a one-time interim report with expenditures by expenditure category covering the period from March 3, 2021, through July 31, 2021, by August 31, 2021. Tribal governments that are allocated less than $30 million in Coronavirus State and Local Fiscal Recovery Funds funding are required to submit annual project and expenditure reports. For these recipients, the initial project and expenditure report covered from March 3, 2021, through March 31, 2022, and was required to be submitted to the United States Department of Treasury by April 30, 2022. For these recipients, the subsequent annual reports cover one calendar year and must be submitted to the United States Department of Treasury by April 30. Condition: During our testing, we noted that the Department’s controls surrounding the reporting function for this program were not operating effectively to ensure that the reports were filed in a timely manner, as required by the terms of the award. Questioned Costs: None. Context: On May 15, 2023, the Department submitted the project and expenditure report (period of April 1, 2022, through March 31, 2023) to the United States Department of Treasury, which was due on April 30, 2023. On May 9, 2024, the Department submitted the project and expenditure report (period of April 1, 2023, through March 31, 2024) to the United States Department of Treasury, which was due on April 30, 2024. Effect: The report was not filed timely by the Department. Cause: The Department does not have an internal control system designed to ensure all reports are submitted by the required date. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Department’s management implement procedures to ensure that all reports are submitted by the required date. The Department’s Response/View of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared a corrective action, as detailed in the accompanying Corrective Action Plan. The Department has designated Sam Rowe, Accounting Manager, as the person responsible for implementing the corrective action plan. The Department’s Tribal Administrator, Tim Good Voice, will assist Sam in implementing the corrective action plan. The Department’s planned completion date for the corrective action plan is July 15, 2024. Sam Rowe can be contacted at (405) 395-5000 for any questions regarding the finding or the related corrective action plan. Tim Good Voice can be contacted at (918) 560-6198.

Finding 2021-002 ? Financial Reporting Requirements ? Internal Control over Compliance ? Significant Deficiency Federal Agency: United States Department of Treasury Federal Program Title: Coronavirus State and Local Recovery Funds Assistance Listing Number: 21.027 Award Period: March 3, 2021, through September 30, 2021 Type of Finding: Significant deficiency in internal control over compliance (reporting) Criteria or Specific Requirement: States, U.S. territories, metropolitan cities, counties, and Tribal governments were required to submit a one-time interim report with expenditures by expenditure category covering the period from March 3, 2021, through July 31, 2021, by August 31, 2021. Tribal governments that are allocated less than $30 million in Coronavirus State and Local Fiscal Recovery Funds funding are required to submit annual project and expenditure reports. For these recipients, the initial project and expenditure report covered from March 3, 2021, through March 31, 2022, and was required to be submitted to the United States Department of Treasury by April 30, 2022. For these recipients, the subsequent annual reports will cover one calendar year and must be submitted to the United States Department of Treasury by April 30. Condition: During our testing, we noted that the Department did not have adequate internal controls to ensure that the reports filed with the United States Department of Treasury agreed with the Department?s financial records. Questioned Costs: None. Context: The initial project and expenditure report that the Department submitted to the United States Department of Treasury did not include expenditures for the entire timeframe covered by the report. On April 30, 2022, the Department submitted the report, due on April 30, 2022, to the United States Department of Treasury. However, the Department only included expenditures from October 1, 2021, through March 31, 2022, on the report that was submitted on April 30, 2022, instead of those from March 3, 2021, through March 31, 2022. As a result, expenditures for the period of March 3, 2021, through September 30, 2021, were missing from the report submitted on April 30, 2022. We identified this error during the audit and notified the Department?s management. The Department reviewed the report, agreed with our assessment, and subsequently corrected the report. Effect: The report was filed timely by the Department, but the lack of internal controls over the review of reports filed provides an opportunity for errors. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Department?s management implement procedures to ensure that all reports are reviewed by supervisory personnel and reconciled to the underlying financial records before their submission.

GSA_MIGRATION