RUBY TRIBAL COUNCIL

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Identification of the federal program Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2022 U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Funds none 21.027 Criteria or Specific Requirements The Council is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended September 30,2022 was not filed on time Cause The audit was not completed in time to file the form, due to a delay in contracting with an accountant to perform the audit. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required time. Questioned Costs None Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended September 30,2022 was filed late. Identification as a repeat finding This is a repeat of finding 2021-001, and since it is a repeat finding we believe it to be a systemic issue. Recommendation We recommend the Council implement internal control procedures to ensure timely hiring of a CPA firm to complete audit. Views of Responsible Officials Management concurs with the findings. See correction action plan per more information.

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Name of Contact Person: Brenda Ambrose, Tribal Administrator Jennifer Babcock, Accountant Corrective Action Plan: Audit firm will be chosen to perform audit and contract signed for audit to be completed the month following year end close. The audit will be schedule with Audit firm to have the audit completed 5 months after year end close. Proposed Completion Date: The plan is in place September 15, 2023 and the FY 23 Audit will be completed by February 28, 2024.

2021-001

Section II ? Financial Statement Findings There are no Financial Statement Findings in the current year. Section III ? Federal Award Findings and Questioned Costs Finding 2021-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Identification of the federal program Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2021 U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds none 21.027 Criteria or Specific Requirements The Council is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended September 30, 2021 was not filed on time. Cause The audit was not completed timely due to a delay in engaging an audit firm to perform the audit. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required deadline. Questioned Costs None Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended September 30, 2021 was filed late. Identification as a repeat finding No, this is considered an isolated incident. Recommendation We recommend the Council implement internal control procedures to ensure timely closing of books and records to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. See corrective action plan for more information.

Federal Award Findings Finding 2021-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Name of Contact Person: Brenda Ambrose, Tribal Administrator Jennifer Babcock, Accountant Corrective Action Plan: Audit firm will be chosen to perform audit and contract signed for audit to be completed the month following year end close. The audit will be schedule with Audit firm to have the audit completed 5 months after year end close. Proposed Completion Date: The plan is in place September 15, 2023 and the FY 23 Audit will be completed by February 28, 2024.