EIN: 920067474
UEI: GSA_MIGRATION
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 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 November 11, 2023 (1020 days ago).
What is a management decision? →Finding 2021-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Transportation and U.S. Department of the Treasury Federal Program: Highway Planning and Construction Cluster (HPCC) and Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), respectively Assistance Listing Number: 20.205 (HPCC) and 21.027 (CSLFRF), respectively Award Number: 693JG41930041K600AK001, 693JG42030041K600AK001, and 93JG42130041K600AK001 (HPCC) and SLFRP1939 (CSLFRF), respectively Award Year: 2019, 2020, and 2021 (HPCC) and 2021 (CSLFRF), respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: Uniform Guidance requires that the reporting package must be submitted within the earlier of nine months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR Section 200, subpart F, section 200.512. Condition and Context: The Community did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report or nine months after the audit period. Cause: Lack of internal controls over Uniform Guidance reporting requirements. Effect: The Community was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: Yes, this is a repeat of Finding 2020-001. Since it is a repeat finding we believe this to be a systemic issue. Recommendation: We recommend that the Community comply with Uniform Guidance reporting requirements. Management?s Response: Management concurs with this finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Transportation and U.S. Department of the Treasury Federal Program: Highway Planning and Construction Cluster (HPCC) and Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), respectively Assistance Listing Number: 20.205 (HPCC) and 21.027 (CSLFRF), respectively Award Number: 693JG41930041K600AK001, 693JG42030041K600AK001, and 93JG42130041K600AK001 (HPCC) and SLFRP1939 (CSLFRF), respectively Award Year: 2019, 2020, and 2021 (HPCC) and 2021 (CSLFRF), respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: Uniform Guidance requires that the reporting package must be submitted within the earlier of nine months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR Section 200, subpart F, section 200.512. Condition and Context: The Community did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report or nine months after the audit period. Cause: Lack of internal controls over Uniform Guidance reporting requirements. Effect: The Community was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: Yes, this is a repeat of Finding 2020-001. Since it is a repeat finding we believe this to be a systemic issue. Recommendation: We recommend that the Community comply with Uniform Guidance reporting requirements. Management?s Response: Management concurs with this finding. See corrective action plan.
Finding 2021-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Heather Payenna Corrective Action Plan: We will ensure that we work with our auditors to schedule future audits in a timely manner to allow us to submit the financial statements by the reporting deadline. Proposed Completion Date: December 31, 2023
2020-001
FAC accepted this audit on May 25, 2022 — management decision was due November 25, 2022.
Finding 2020-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus Relief Fund Assistance Listing Number: 21.019 Award Number: None Award Year: 2020 Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: In accordance with 2 CFR Section 200.512, the reporting package must be submitted within the earlier of 30 days after the report issuance or nine months of year end. In March 2021, OMB granted a blanket six-month extension for single audit reporting. Condition and Context: The Community did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report, or 15 months after the audit period. Cause: Lack of internal controls over reporting requirements. Effect: The Community was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend that the Community comply with Uniform Guidance reporting requirements. Management?s Response: Management concurs with this finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2020-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus Relief Fund Assistance Listing Number: 21.019 Award Number: None Award Year: 2020 Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: In accordance with 2 CFR Section 200.512, the reporting package must be submitted within the earlier of 30 days after the report issuance or nine months of year end. In March 2021, OMB granted a blanket six-month extension for single audit reporting. Condition and Context: The Community did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report, or 15 months after the audit period. Cause: Lack of internal controls over reporting requirements. Effect: The Community was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend that the Community comply with Uniform Guidance reporting requirements. Management?s Response: Management concurs with this finding. See corrective action plan.
Finding 2020-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Heather Payenna, Tribal Chief Corrective Action Plan: Management will engage with a certified public accounting firm in a timely manner to perform the single audit well in advance of the reporting deadline. Management will have all year end closing entries posted and will have all necessary records available at the start of the engagement. Proposed Completion Date: September 30, 2022.
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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