Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 26, 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 November 26, 2026 (99 days from today).
What is a management decision? →2023-002
2023-003
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 31, 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 July 1, 2026, which was (49 days ago).
What is a management decision? →2022-003
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 28, 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 November 28, 2025, which was (264 days ago).
What is a management decision? →2021-002
2021-002
2021-003
2021-003
2021-004
2021-004
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 26, 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 April 26, 2024, which was (845 days ago).
What is a management decision? →2020-003
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 13, 2022. 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 June 13, 2023, which was (1163 days ago).
What is a management decision? →2020-003 ? PAYROLL DISBURSEMENT DOCUMENTATION EXCEPTIONS (ALLOWABLE COSTS) ? MATERIAL WEAKNESS (REPEAT FINDING) Federal/state program information: Funding agency: US Department of Health and Human Services and US Department of the Interior Title: Self Determination ? IHS Funding Agreement and Tribal Self Governance CFDA number: 93.210 and 15.022 Award period: Various Criteria: Procedures over payroll are important internal control activities performed by management to determine that all account balances are recorded, presented, and fairly reported. Condition: The Tribe did not consistently follow the requirements of its approved payroll disbursement policy for disbursements made during the year ended September 30, 2020. In performing our testing of a sample of forty vendor payroll disbursements made by the Tribe during the year ended September 30, 2020, we noted the following exceptions: 1. 2 of 40 missing timecards 2. 5 of 40 missing proper signatures 3. 12 of 40 missing I9 form, 4. 12 of 40 did not have a W4. Questioned costs: None Cause: Required payroll procedures were not followed. Effect: Potential for making improper payroll disbursements. Recommendation: The Tribe's management should take steps to ensure the requirements of its payroll policy are being followed by all employees when processing payroll. We also recommend that a thorough review of the current payroll policy be performed to determine if modifications should be made to the policy in order to more accurately reflect those actual procedures that management wants to perform. Tribe's Response: See accompanying Corrective Action Plan
Tribal Response: The tribe has currently hired a qualified payroll clerk and outsourced most of the duties. The payroll is now handled by Paycom Software, Inc new payroll system. Action Plan: 1. Paycom has taken over the payroll function. 2. The Certified Public Accountant and outside help will work together to help strengthen the finance department. 3. Incorporated a new Human Resource Department to handle HR directly. 4. Proper filing was done to include check stubs in every file 5. Payroll works with the Human Resource department is retrieval of current W4s on file each year, created electronic personnel files and I9s, all a part of the onboarding through our Human Resource Department.
2019-002
2020-004? RECONCILIATION OF PROGRAM INCOME (PROGRAM INCOME)? MATERIAL WEAKNESS (REPEAT FINDING) Federal/state program information: Funding agency: US Department of Health and Human Services Title: Indian Self Determination ? IHS Funding Agreement CFDA number: 93.210 Award period: Various Criteria: The OMB compliance supplement states for direct care services, the tribal compactor is eligible to pursue reimbursement from all applicable sources (25 USC 1621e, 42 USC 1395qq, and 42 USC 1396j). In doing so All Medicare, Medicaid, or other program income earned by a tribe shall be treated as supplemental funding to that negotiated in the FA. The tribe may retain all such income and expend such funds in the current year or in future years except to the extent that the Indian Health Care Improvement Act (25 USC 1601 et seq.) provides otherwise for Medicare and Medicaid receipts (25 USC 450j-1 and 25 USC 458 aaa-7(j)). Such funds shall not result in any offset or reduction in the amount of funds the Self-Governance Tribe is authorized to receive under its FA in the year the program income is received or for any subsequent fiscal year (42 CFR section 137.110). Condition: As noted in Finding 2020-001, the Tribe's external auditors were required to make several audit adjustments. These adjustments also impacted the expenditures reflected in several of the Tribe's federal programs and therefore impacted the amounts to be reflected in the Tribe's SEFA for the year ended September 30, 2020. Cause: The Tribe's Finance Department and the Clinic failed to properly complete reconciliations for the amounts charged for services to the amounts received from third-party sources, Medicare, Medicaid, and private insurances for the year ended September 30, 2020. As a result, the external auditors were required to make material audit adjustments to properly state the balance of the receivables on September 30, 2020, using subsequent collections as a basis for estimating the balance of the receivables due. Effect: Possible loss of program income. Recommendation: We recommend the Tribe and the Clinic develop a reconciliation process for the amounts charged to the amounts received and the amount that will be charged to the grant and the amount that is written off. Tribe's Response: See accompanying Corrective Action Plan
Tribal Response: Proper accounting procedures were adopted for internal policies and procedures for administrative procedures based on financial, employee, property, procurement, and grant management to align with 2 CFR Part 200 and will be followed. Automated systems have been added to strengthen compliance to adopted policies. Reconciliations are included in the internal policies and procedures and are being prepared on a timely basis. A resolution to ensure the reconciliations of program income was adopted. The Tribal Administrator will ensure the directors that receive program income will comply with monthly reconciliations to match accounts receivables when deposited. A new resolution 32-06142021 was approved for a Revenue Review Cycle Audit for our Clinic Third Party funds with a professional consultant. The Ponca Tribe personnel has changed considerably since the end of the September 30, 2020 fiscal year end. Accounting staff has improved due to hiring of a Certified Public Accountant, three accountants with bachelor?s in accounting with extensive experience, and the Tribal Treasurer has two master?s degrees. Additionally, several of the members of the accounting department are enrolled or have completed the Tribal Finance and Accounting Certificate Program sponsored by Oklahoma State University, The Tribal Treasurer, Accounting Director, Staff Accountant, and Accounts Payable clerk have taken Accounting Training from Oklahoma State University, Spears School of Business, in Tribal Finance and Accounting. Abila MIP Fund Accounting is currently being used and has been since 2010. Updates on the software occur yearly and the Accounting Department staff have completed on site training in Abila MIP Fund Accounting. These trainings have been setup for accounting to utilize the software to its full potential. training. The Tribe and the Clinic have developed a reconciliation process for the amounts charged to the amounts received and the amount that will be charged to the grants, the 3rd party billing for the Clinic and the amount that are to be written off each month.
2019-003
2020-005 ? BACKGROUND CHECKS (SPECIAL TESTS AND PROVISIONS) - MATERIAL WEAKNESS (REPEAT FINDING) Federal/state program information: Funding agency: US Department of Health and Human Services Title: Indian Self Determination ? IHS Funding Agreement CFDA number: 93.210 Award period: Various Criteria: The U.S. Office of Management and Budget ("OMB") requires that the Tribe take steps to perform background checks on employees paid with federal program revenue. Condition: 12 of 40 payroll transactions failed to show that background checks were done. Questioned Costs: Unknown Cause: The Tribe does not appear to have proper controls in place to ensure proper background checks are performed when necessary. Effect: This could result in the unwanted hiring of employees with criminal backgrounds which increases the overall risk profile of the Tribe. Recommendation: We recommend the Tribe continue to revisit existing policies and procedures and train staff to implement proper background check procedures. Tribe's Response: See accompanying Corrective Action Plan.
Tribal Response: The Tribe currently does background checks for new employees and for programs that have children involved. The Tribe is presently using the Oklahoma State Bureau of Investigation to perform background checks on future employees.
2019-005
2020-006 ? LATE AUDIT REPORT ? MATERIAL WEAKNESS Federal/state program information: Funding agency: All Title: All CFDA number: All Award period: Various Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of thirty calendar days after receipt of the auditor's report or nine months after the end of the audit period (December 31, 2020). Condition: The Tribe?s fiscal year 2020 single audit reporting package was not submitted within the extended due date. Context: N/A Questioned Costs: None Cause: Accounting Tribe was short staffed throughout the year. Additionally, the Tribe was significantly impacted by the COVID-19 pandemic, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal and state awards. Effect: The Tribe was unable to completely reconcile certain general ledger accounts timely, which resulted in significant audit adjustments. As a result, the audit started late and was not issued within the extended reporting deadline. Auditor?s Recommendations: The Governmental Programs Tribe should develop monthly and annual reconciliation procedures and assign responsibility for each procedure to accounting Tribe staff. Additionally, the accounting Tribe should be analyzed, and functions/duties re-assigned and/or additional personnel hired to ensure that monthly and annual account reconciliations are performed to ensure that the data collection form and reporting package are submitted by the due date. Tribe?s Response: See accompanying Corrective Action Plan.
Tribal Response: Proper accounting procedures were adopted for internal policies and procedures for administrative procedures based on financial, employee, property, procurement, and grant management to align with 2 CFR Part 200 and will be followed. Automated systems have been added to strengthen compliance to adopted policies. Reconciliations are included in the internal policies and procedures and are being prepared on a timely basis. The Ponca Tribe personnel has changed considerably since the end of the September 30, 2020 fiscal year end. Accounting staff has improved due to hiring of a Certified Public Accountant, three accountants with bachelor?s in accounting with extensive experience, and the Tribal Treasurer has two master?s degrees. Additionally, several the members of the accounting department are enrolled or have completed the Tribal Finance and Accounting Certificate Program sponsored by Oklahoma State University, The Tribal Treasurer, Accounting Director, Staff Accountant, and Accounts Payable clerk have taken Accounting Training from Oklahoma State University, Spears School of Business, in Tribal Finance and Accounting. Abila MIP Fund Accounting is currently being used and has been since 2010. Updates on the software occur yearly and the Accounting Department staff have completed on site training in Abila MIP Fund Accounting. These trainings have been setup for accounting to utilize the software to its full potential. Microix Workflow Modules has been implemented to process payables and to address the budget function. The Tribe?s Governmental Programs have developed a monthly and annual reconciliation and closing process. Accounting personnel has been assigned responsibility for each procedure to accounting Tribe staff. Additionally, the accounting Tribe has analyzed the functions and duties, re-assigned. Additional qualified personnel have been hired to ensure that monthly and annual account reconciliations are performed to ensure that the data collection form and reporting package are submitted by the due date. The Ponca Tribe of Oklahoma needed to complete the 2019 Audit prior to the preparation of the 2020 Audit. The Tribe will begin working on the 2021 Audit immediately upon completion of the 2020 Audit.
2020-007 ? NAHASDA TENANT FILES ? SIGNIFICANT DEFICIENCY (REPORTED BY COMPONENT AUDITOR) Federal/state program information: Funding agency: US Department of Housing and Urban Development Title: Indian Housing Block Grant CFDA number: 14.867 Award period: Various Criteria: The Authority is required to have proper documentation that verifies income level, Indian blood, and proof of residency in the service area to receive services. Condition: The Home Ownership, Tribal Home Ownership and Low Rent programs were missing required documents for eligibility determination. The following deficiencies were noted in the ten (10) Resident/ Files reviewed: 7 files lacked timely annual recertification 3 files lacked annual inspection 1 file lacked documentation of criminal history performed before lease-up. Context: N/A Questioned Costs: None Cause: Failure of program staff to gather and maintain the proper documentation for eligibility determination and multiple staff turnover since fiscal year ended September 30, 2017. Effect: Non-compliance with program requirements and possible benefits going to ineligible participants. Auditor?s Recommendations: Check lists should be in each participant's file indicating to program staff the information needed or missing. Tribe?s Response: See accompanying Corrective Action Plan.
Authority staff is now going through each application for the Low Rent, Horne Ownership, and Tribal Home ownership programs and updated them with documents that were previously missing. We will continue to keep each application updated and view each one periodically to ensure all paperwork is in order by September 30, 2021 Individual responsible for correction: Executive Director
2019-004
2020-008 ? NAHASDA CASH DISBURSMENTS SIGNIFICANT DEFICIENCY (REPORTED BY COMPONENT AUDITOR) Federal/state program information: Funding agency: US Department of Housing and Urban Development Title: Indian Housing Block Grant CFDA number: 14.867 Award period: Various Criteria: The Authority is required to have proper documentation that verifies income level, Indian blood, and proof of residency in the service area to receive services. Condition: During the review of Cash Disbursements, the following deficiencies were noted: Of the sample size of sixty (60) check disbursements selected for audit, 2 checks were not fully supported with receipts and invoices to support the disbursement and 12 checks did not have documentation of appropriate approvals. Context: N/A Questioned Costs: Unknown Cause: The Authority's deficiency in the area of cash disbursements is a lack of internal controls over the invoice approval procedure Effect: The Authority has not been in complete compliance with HUD regulations and internal control requirements supporting invoices. Auditor?s Recommendations: We recommend a review of the cash disbursements documentation process in order to ensure that each disbursement is fully documented prior to check issuance, and we further recommend an update of internal control policies and regular quality control reviews over disbursements to ensure compliance with HUD regulations. Tribe?s Response: See accompanying Corrective Action Plan.
We will adopt recommendations by September 30, 2021, to ensure that disbursements comply with HUD regulations and are authorized and documented prior to the issuance of checks and electronic disbursements. by September 30, 2021 Individual responsible for correction: Executive Director
2019-005
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 8, 2021. 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 June 8, 2022, which was (1533 days ago).
What is a management decision? →FINDING FS2019-001 ? AUDIT ADJUSTMENTS/YEAR-END JOURNAL ENTRIES ? MATERIAL WEAKNESS (REPEAT FINDING)Federal Program Information:Applicable to all major ProgramsQuestioned costs: NACondition: During the audit, we identified amounts related to beginning net position and fund balance, grants receivable, accounts receivable, accounts payable, unearned revenue, interfund receivables/payables, revenues, expenses, and operating transfers that were not properly stated. We proposed several audit adjustments to properly record these transactions in the Tribe's financial statements as of and for the year ended September 30, 2019.Criteria: The reconciliation of account balances is an important internal control activity performed by management to determine that all account balances are recorded, presented, and fairly reported.Effect: Misstatement of the financial statements.Cause: The Tribe's Finance Department failed to properly complete required reconciliations and required month-end and year-end closing entries during the year ended September 30, 2019.Recommendation: We recommend the Tribe establish and follow procedures that require monthly and year-end reconciliations of all accounts to ensure that required adjustments are made and account balances are properly stated. The Tribe should consider providing additional training and oversight for its current staff to ensure they understand how the reconciliations should be prepared and the types of month-end and year-end closing entries that are required. Additional training should also be provided to the Finance personnel on how to use all aspects of the accounting software. The Tribe should also consider utilizing a third-party CPA to assist in the monthly and year-end closing process and preparation of reports and reconciliations. Implementation of these recommendations will help to ensure the Tribe addresses the above items internally, so all account balances are accurately reflected for the audit of the Tribe's financial statements in future years as well as for internal financial reporting.Tribe's Response: See Accompanying Corrective Action Plan.
Audit Findings (Items 1 through 8) ? Audit Year 2019FINDING FS 2019-001 ? AUDIT ADJUSTMENTS AND YEAR-END JOURNAL ENTRIES? MATERIAL WEAKNESS (REPEAT FINDING PY FS 2018-001)Tribal Response: The Ponca Tribe dismissed the Finance Director on June 18, 2018. A new Finance Director was hired in 2020 with accounting experience. Proper accounting procedures were adopted for internal policies and procedures on August 7, 2015, by Resolution 28-08072015 for administrative procedures based on financial, employee, property, procurement, and grant management to align with 2 CFR Part 200 and will be followed. Reconciliations have been updated for all fund accounts for alignment with requirements for federal financial reporting and for audit procedures to ensure exact information is presented.Action Taken:1. Accounting staff has improved due to hiring a Certified Public Accountant, an accountant with a master?s in business administration, one accountant with bachelor?s in accounting with extensive experience, another one who just received his bachelor?s in accounting, and the Tribal Treasurer has two master?s degrees.2. The Tribal Treasurer, Accounting Director, Staff Accountant, and Accounts Payable have taken Accounting Training from Oklahoma State University in Tribal Finance and Accounting and an Intermediate course to assist with more.3. Audit adjustments and year-end journal entries will follow the accounting administrative procedures for financials going forward.
2018-001
FINDING FS2019-002 ? VENDOR DISBURSEMENT DOCUMENTATION EXCEPTIONS ? MATERIAL WEAKNESS (REPEAT FINDING)Federal Program Information:Applicable to all major ProgramsQuestioned costs: NACondition: The Tribe did not consistently follow the requirements of its approved cash disbursement policy for purchases made during the year ended September 30, 2019. In performing our testing of a sample of forty vendor disbursements made by the Tribe during the year ended September 30, 2019, we noted the following exceptions:? We noted 20 of 40 disbursements where the AFP was missing at least one of the required signatures of approval or had not been properly completed with all required information.? We noted 2 of 40 disbursements where the transactions lacked proper documentation supporting proper procedure.? We noted 1 of 40 disbursements where the check did not agree with supporting documentation.Criteria: Procedures over procurement and subsequent payment approval are important internal control activities performed by management to determine that all account balances are recorded, presented, and fairly reported.Effect: Potential for making improper vendor disbursements.Cause: Required purchasing procedures were not followed.Recommendation: The Tribe's management should take steps to ensure the requirements of its procurement policy are being followed by all employees when making purchases. We also recommend that a thorough review of the current procurement policy be performed to determine if modifications should be made to the policy in order to more properly reflect those actual procedures that management wants performed.Tribe's Response: See Accompanying Corrective Action Plan.
FINDING FS 2019-002? VENDOR DISBURSEMENT DOCUMENTATION EXCEPTIONS? MATERIAL WEAKNESS (REPEAT FINDING PY FS 2018-002)Tribal Response: The Ponca Tribe adopted internal policies and procedures August 7, 2015, via Resolution 28-08072015, for administrative purposes for financial, employee, property, procurement, and grant management to align with 2 CFR Part 200, expressly for the accounting and reporting of federal funds and compact agreements. These policies and procedures are still not being followed. Adherence will be followed to ensure compliance with the requisition approval process.FINDING FA 2019-002 ? REPORTING - MATERIAL WEAKNESS (REPEAT FINDING 2018-004)Tribal Response: For the past, several years there has been a shortage of qualified and experienced Accounting Staff that is familiar with fund accounting and tribal governments. The tribe has currently hired a certified public accountant with fund accounting experience with knowledge of the (SF-425) quarterly reports that are required for each grant. In addition, the auditor?s recommendations are being implemented and additional requirements will be approved by the Business Committee. The Ponca Tribe adopted internal policies and procedures August 7, 2015, via resolution 28-08072015 for administrative procedures for financial, employee, property, procurement, and grant management to align with 2 CFR Part 200.Action Plan:1. Additional qualified staff was hired, a Certified Public Accountant, 3 Accountants with several years of experience, all have bachelor?s degrees in accounting. Also hired other support staff to help with accounting duties.2. Internal controls are being implemented by dividing the duties among accountants to get the reporting completed timely. The new administration had to catch up on three years of accounting duties grossly neglected. This has since improved, and the reports needed to be fixed correctly first to complete the reporting for programs within the tribe.3. Drawdowns are managed by one accountant and a backup is going to be implemented for better trackingAction Plan:1. A new system was installed by the Tribal Treasurer called Microix to create electronic requisitions with documentation attached electronically. This system has a backup to stop potential data loss but streamline processes for easier retrieval and access to ensure vendors are updated in the Microix system, which is a direct module into the Abila MIP Fund Accounting Software. In addition, the Microix system has workflows setup accordingly. These workflows allow an approval process to go through the Program Director, then to the Tribal Administrator, next to the Tribal Council, then to the accounting director to ensure funds are in the respective budgets and once approved onto to accounts payable for final printing.2. The Tribal Treasurer has setup trainings with the vendor to ensure the Microix system is being utilized correctly. The Accounting Director, Procurement Coordinator and Tribal Treasurer can also assist with training employees and directors.3. This Microix system allowed for electronic approval through a workflow appropriate to each department and electronic approvals were done through this workflow.4. Microix also instituted supporting document must be attached for each requisition and from the accounts payable side, an appropriate invoice must be included when making payments.
2018-002
FINDING FS2019-003? SUPPORT FOR JOURNAL ENTRIES - MATERIAL WEAKNESS (REPEAT FINDING)Federal program information:Applicable to all major programsQuestioned costs: NACondition: Of the ten randomly selected journal entries tested we noted all four did not have proper supporting documentation or approval methods.Criteria: Proper accounting procedures call for the adequate support and approval of journal entries made to the books of record outside of the cash receipts and disbursements modules.Effect: This could result in manipulation of reported amounts and could affect the accurate reporting of the tribe?s financial statements.Cause: The tribe does not appear to have proper controls in place to ensure proper support, review, and approval of journal entries to the books of record.Recommendation: We recommend the Tribe continue to revisit existing policies and procedures and train staff to implement proper procedures to ensure proper support and approval of journal entries.Tribe's Response: See Accompanying Corrective Action Plan.
FINDING FS 2019-003 ? SUPPORT FOR JOURNAL ENTRIES - MATERIAL WEAKNESS (REPEAT FINDING IN PY FA 2018-006)Tribal Response: The Tribe hired a Certified Public Accountant, and this area will be addressed by creating proper documentation when journal entries are made with proper approval from the Tribal Treasurer and Business Committee. An additional contractor is assisting to assist with proper documentation of journal entriesAction Plan: The Certified Public Accountant and outside help will revisit existing policies and procedures and train accounting staff to provide proper support documentation and approval of all journal entries going forward. Additional accounting staff were hired to assist, as well.FINDING FA 2019-003 ? BACKGROUND CHECKS- MATERIAL WEAKNESS (REPEAT FINDING FA 2018-005)Tribal Response: For the past, several years there has been a shortage of qualified and experienced Accounting Staff that is familiar with fund accounting and tribal governments. The tribe has currently hired a qualified human resource coordinator and tribal administrator. Ponca Tribe adopted internal policies and procedures August 7, 2015, via resolution 28-08072015 for administrative procedures for financial, employee, property, procurement, and grant management to align with 2 CFR Part 200. The Tribe currently does background checks for programs that have children involved.Action Plan:1. Incorporated a new Human Resource Department to handle HR directly, with the direction of the Tribal Administrator2. Background checks were added into the agreement for the hiring process to include preemployment, current employment and random testing directly as a module of Paycom.3. Human Resources also has current W4s on file electronically, created electronic personnel files and I9s, all a part of the onboarding through our Human Resource Department.
2018-006
FINDING FS2019-004 ? PAYROLL DISBURSEMENT DOCUMENTATION EXCEPTIONS ? MATERIAL WEAKNESSFederal Program Information:Applicable to all major ProgramsCondition: The Tribe did not consistently follow the requirements of its approved payroll disbursement policy for disbursements made during the year ended September 30, 2019. In performing our testing of a sample of forty vendor payroll disbursements made by the Tribe during the year ended September 30, 2019, we noted the following exceptions:1. 13 of 40 missing I9 form,2. 1 of 40 did not have a W4,3. 3 of 40 had missing personnel files.Criteria: Procedures over payroll are important internal control activities performed by management to determine that all account balances are recorded, presented, and fairly reported.Effect: Potential for making improper payroll disbursements.Cause: Required payroll procedures were not followed.Recommendation: The Tribe's management should take steps to ensure the requirements of its payroll policy are being followed by all employees when making processing payroll. We also recommend that a thorough review of the current payroll policy be performed to determine if modifications should be made to the policy in order to more properly reflect those actual procedures that management wants performed.Tribe's Response: See Accompanying Corrective Action Plan.
FINDING FS 2019-004 ? PAYROLL DOCUMENTATION - MATERIAL WEAKNESSTribal Response: The tribe has currently hired a qualified payroll clerk and outsourced most of the duties. The payroll is now handled by a new payroll system.Action Plan:1. Paycom has taken over the payroll function.2. The Certified Public Accountant and outside help will work together to help strengthen the finance department.3. Incorporated a new Human Resource Department to handle HR directly.4. Proper filing was done to include check stubs in every file5. Payroll works with the Human Resource department is retrieval of current W4s on file each year, created electronic personnel files and I9s, all a part of the onboarding through our Human Resource Department.
2018-007
FINDING FA2019-001? RECONCILIATION OF PROGRAM INCOME ? MATERIAL WEAKNESS (REPEAT FINDING)Federal program information:93.210 Indian Self Determination ? IHS Funding AgreementQuestioned costs: NoneCondition: As noted in Finding 2019-001, the Tribe's external auditors were required to make several audit adjustments. These adjustments also impacted the expenditures reflected in several of the Tribe's federal programs and therefore impacted the amounts to be reflected in the Tribe's SEFA for the year ended September 30, 2019.Criteria: The U.S. Office of Management and Budget ("OMB") requires for direct services; the tribal compactor is eligible to pursue reimbursement from all applicable sources.Effect: Possible loss of program income.Cause: The Tribe's Finance Department and Clinic failed to properly complete reconciliations for the amounts charged for services to the amounts received from third-party sources, Medicare, Medicaid, and private insurances for the year ended September 30, 2019. As a result, the external auditors were required to make material audit adjustments to properly state the balance of the receivables on September 30, 2019, using subsequent collections as a basis for estimating the balance of the receivables due.Recommendation: We recommend the Finance Department and the Clinic develop a reconciliation process for the amounts charged to the amounts received and the amount that will be charged to the grant and the amount that is written off.Tribe's Response: See Accompanying Corrective Action Plan
FINDING FA2019-005 NAHASDA CASH DISBURSEMENTS (REPEAT FINDING)Federal program information:NAHASDA - CFDA #14.867Condition: Deficiencies Noted in Cash DisbursementsDuring the review of Cash Disbursements, the following deficiencies were noted of the sample size of forty-five (45) check disbursements selected for audit,? 2 checks were not fully supported with receipts and invoices to support the disbursement and 2 checks were possible questioned costs in the area of crime prevention and safety program.Criteria: 24 CFR requirement for Cash Disbursements DocumentationEffect: HSD has not been in complete compliance with HUD regulations and internal control requirements supporting invoices.Questioned Costs: UnknownCause: HSD?s deficiency in the area of cash disbursements is a lack of internal controls over the invoice approval procedure.Recommendation: We recommend a review of the cash disbursements documentation process in order to ensure that each disbursement is fully documented prior to check issuance, and we further recommend an update of internal control policies and regular quality control reviews over disbursements to ensure compliance with HUD regulations.Tribe?s Response: See Accompanying Corrective Action PlanFINDING FA2019-004 NAHASDA MAINTENACE OF PARTICIPANTS AND TENANT FILES (REPEAT FINDING)Federal program information:NAHASDA - CFDA #14.867Condition: Deficiencies Noted in Maintenance of Participants and Tenant FilesThe Home Ownership, Tribal Home Ownership and Low Rent programs were missing required documents for eligibility determination.The following deficiencies were noted in the Seven (7) Resident Files reviewed:3 files lacked timely annual recertification,5 files lacked annual inspection,6 files lacked correct rent calculation,6 files lacked properly signed release of information by participant,1 file lacked correct income verification,6 files lacked HUD 9886 Privacy notification signed and dated,5 files lacked completed 50058 family information,3 files lacked a current lease,4 files lacked utility allowance verification,6 files lacked proper selection from a waiting list and documentation of criminal history performed before lease-up.Criteria: HSD is required to have proper documentation that verifies income level, Indian blood, and proof of residency in the service area to receive services.Effect: Non-compliance with program requirements and possible benefits going to ineligible participants.Questioned Costs: NoneCause: Failure of program staff to gather and maintain the proper documentation for eligibility determination.Recommendation: Check lists should be in each participant's file indicating to program staff the information needed or missing.Tribe?s Response: See Accompanying Corrective Action Plan
2018-008
FINDING FA2019-002 ? REPORTING ? MATERIAL WEAKNESS (REPEAT FINDING)Federal program information:15.022 Tribal Self Governance93.210 Indian Self Determination ? IHS Funding AgreementQuestioned costs: NoneCondition: Of the four SF-425 reports tested all were not completely accurate with regards to reported cash receipts and/or cash disbursements and some completed copies were not located.Criteria: The U.S. Office of Management and Budget ("OMB") requires that the Tribe accurately report program receipts and expenditures on a timely basis.Effect: This could result in the misrepresentation of program performance to oversight agencies and result in sanctions etc.Cause: The tribe appears to have not reported program receipts and disbursement accurately.Recommendation: We recommend the Tribe continue revisit existing policies and procedures and train staff to accurately report on SF-425 reports on a timely basis.Tribe's Response: See Accompanying Corrective Action Plan
FINDING FA2019-006 NAHASDA PROCUREMENT CONTRACTSFederal program information:NAHASDA - CFDA #14.867Condition: Deficiencies Noted in Cash DisbursementsDuring the review of one (1) contract procured during Fiscal 2019, the following deficiencies were noted:1. Contract lacked evidence that HSD checked the excluded parties list before awarding the contract,2. Contract lacked evidence of an inspection of the work was done prior to payment,3. Contract lacked certified payrolls,4. Contract lacked preliminary cost analysis,5. Contract lacked performance and payment bond.Criteria: HUD regulation regarding procurement 24 CFR 85.36Effect: HSD has not been in complete compliance with the HUD procurement regulations.Questioned Costs: NoneCause: HSD?s deficiency in its procurement files stems from a lack of certain controls concerning HUD requirements and procedures, and staff turnover since fiscal year ended September 30, 2017.Recommendation: In general, we recommend a review of the procurement process, and we further recommend regular reviews over contracts to ensure compliance with HUD regulations.Tribe?s Response: See Accompanying Corrective Action Plan
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 21, 2021. 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, 2021, which was (1702 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-004
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 28, 2018. 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 28, 2018, which was (2791 days ago).
What is a management decision? →Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 26, 2017. 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, 2017, which was (3158 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2015-005
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
2015-009
GSA_MIGRATION
GSA_MIGRATION
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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