EIN: 920068593
UEI: D7F1Y2B2NKP8
Audited by: ALTMAN ROGERS & CO.
Oversight agency: 15 [Department of the Interior]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 3, 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 September 3, 2026 (1 day from today).
What is a management decision? →FAC accepted this audit on February 13, 2025 — management decision was due August 13, 2025.
FAC accepted this audit on March 15, 2024 — management decision was due September 15, 2024.
FAC accepted this audit on March 15, 2024 — management decision was due September 15, 2024.
Finding 2022-001 Internal Control Allowable costs / Cost Principles Federal Agencies: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Award Numbers: SLFRP1590 Award Years: 2021 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Supporting documentation must be maintained to substantiate payroll expenses paid and ensure they match the approved payrate on file, and are properly reviewed and authorized by both the employee and the Tribal Administrator. Internal controls should be in place to ensure proper supporting documentation is maintained. Condition and Context: During the course of the audit, we tested 15 payroll transactions and encountered multiple instances in which the payroll action form documenting the authorized pay rate was not signed by both the employee and the Tribal Administrator. Cause: Internal controls related to the payroll action forms have not been followed. Effect: Without proper employee approval of payrate on the personnel action form there is an increased risk of potential disagreement over wage rate. Repeat Finding: This is a repeat finding of financial statement Finding 2021-001. Recommendation: We recommend following controls relating to the approval and documentation of payrates on the employee’s personnel action forms. Management response: Management concurs with the Finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2022-001 Internal Control Allowable costs / Cost Principles Federal Agencies: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Award Numbers: SLFRP1590 Award Years: 2021 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Supporting documentation must be maintained to substantiate payroll expenses paid and ensure they match the approved payrate on file, and are properly reviewed and authorized by both the employee and the Tribal Administrator. Internal controls should be in place to ensure proper supporting documentation is maintained. Condition and Context: During the course of the audit, we tested 15 payroll transactions and encountered multiple instances in which the payroll action form documenting the authorized pay rate was not signed by both the employee and the Tribal Administrator. Cause: Internal controls related to the payroll action forms have not been followed. Effect: Without proper employee approval of payrate on the personnel action form there is an increased risk of potential disagreement over wage rate. Repeat Finding: This is a repeat finding of financial statement Finding 2021-001. Recommendation: We recommend following controls relating to the approval and documentation of payrates on the employee’s personnel action forms. Management response: Management concurs with the Finding. See Corrective Action Plan.
Finding 2022-001 Internal Control over Allowable Costs / Cost Principles Type of Finding: Significant deficiency, noncompliance Name of Contact Person: Willard E. Hand Corrective Action Plan: A number of payroll action forms were found to be missing signatures when a large number of temporary employees were hired to man control gates to limit access to the community during the pandemic. Through in-house training with financial staff to review required new employee forms, the insufficiency has been resolved. Proposed Completion Date: September 30, 2023
2021-001
Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Award Numbers: SLFRP1590 Award Years: 2021 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: The Village did not adhere to the Uniform Guidance requirement of submitted the reporting package within the earlier of 30 days after the receipt of the audit report, or nine months after year end of the audit period. Cause: Lack of internal controls over Uniform Guidance reporting requirements. Effect: The Village was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: This is a repeat finding of 2021-003 Recommendation: We recommend that management comply with the Uniform Guidance reporting requirements. Management’s Response: Management concurs with this finding, see Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Award Numbers: SLFRP1590 Award Years: 2021 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: The Village did not adhere to the Uniform Guidance requirement of submitted the reporting package within the earlier of 30 days after the receipt of the audit report, or nine months after year end of the audit period. Cause: Lack of internal controls over Uniform Guidance reporting requirements. Effect: The Village was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: This is a repeat finding of 2021-003 Recommendation: We recommend that management comply with the Uniform Guidance reporting requirements. Management’s Response: Management concurs with this finding, see Corrective Action Plan.
Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Significant deficiency, noncompliance Name of Contact Person: Willard E. Hand Corrective Action Plan: The huge influx of funding from the federal government has placed a financial burden on all tribes, including our own. The added responsibility of administering and reporting on these funds resulted in less time for audit preparation and we were late in securing an auditor and submitting our report. Multiple COVID-19 surges also occurred in our community so our offices were closed sporadically during the year, taking time away from audit preparation. We have also found longer lead times in trying to secure an auditor in a timely manner. With so many more entities in the State receiving enough funds to qualify them for a single audit, auditors are booking several months in advance. We are working to eliminate the insufficiency securing an auditor to complete the FY23 report in a timely manner. Proposed Completion Date: September 30, 2023.
2021-003
FAC accepted this audit on April 24, 2023 — management decision was due October 24, 2023.
FAC accepted this audit on February 4, 2019 — management decision was due August 4, 2019.
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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