EIN: 920069243
UEI: UWLMMPTKNZN1
Audit also covers EIN: 562408506 · unlinked EINs have no separate FAC filing
Audited by: ALTMAN ROGERS & CO.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 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 December 30, 2026 (112 days from today).
What is a management decision? →FAC accepted this audit on June 20, 2025 — management decision was due December 20, 2025.
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
FAC accepted this audit on June 29, 2023 — management decision was due December 29, 2023.
FAC accepted this audit on April 21, 2022 — management decision was due October 21, 2022.
FAC accepted this audit on April 22, 2021 — management decision was due October 22, 2021.
FAC accepted this audit on June 28, 2020 — management decision was due December 28, 2020.
Finding 2019-001 Lack of Internal Control over Eligibility Federal Agency: U.S. Department of Health and Human Services Federal Program: Child Care CFDA Number: 93.575 Award Number: G-18OYAKCCDF, G-19OYAKCCDF Award Year: 2018 and 2019 respectively Type of Finding: Significant deficiency in internal controls over compliance and noncompliance Criteria: The eligibility requirement per the grant agreement indicates that the lead agency must establish a sliding scale, based on income, family size and other appropriate factors that will be used to determine the amount of co-pay for each individual. Condition and Context: The Tribe did not adhere to the eligibility requirement specified in the grant agreement. There were two instances where the co-pay amounts calculated and used that did not agree with the supporting documentation in their client file. During our compliance testing of the program, it was determined that management did not utilize the correct calculations for individual eligibility. Cause: Lack of internal controls over eligibility requirements caused by out of date or incomplete record keeping. Effect: Failure to follow compliance requirements could result in the wrong amount of benefits provided to individuals. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding, we believe this is an isolated instance. Recommendation: We recommend that management organize and review the records used to determine income eligibility to comply with the grant agreement and eligibility requirement. Managements Response: Management agrees with this finding, see corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-001 Lack of Internal Control over Eligibility Federal Agency: U.S. Department of Health and Human Services Federal Program: Child Care CFDA Number: 93.575 Award Number: G-18OYAKCCDF, G-19OYAKCCDF Award Year: 2018 and 2019 respectively Type of Finding: Significant deficiency in internal controls over compliance and noncompliance Criteria: The eligibility requirement per the grant agreement indicates that the lead agency must establish a sliding scale, based on income, family size and other appropriate factors that will be used to determine the amount of co-pay for each individual. Condition and Context: The Tribe did not adhere to the eligibility requirement specified in the grant agreement. There were two instances where the co-pay amounts calculated and used that did not agree with the supporting documentation in their client file. During our compliance testing of the program, it was determined that management did not utilize the correct calculations for individual eligibility. Cause: Lack of internal controls over eligibility requirements caused by out of date or incomplete record keeping. Effect: Failure to follow compliance requirements could result in the wrong amount of benefits provided to individuals. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding, we believe this is an isolated instance. Recommendation: We recommend that management organize and review the records used to determine income eligibility to comply with the grant agreement and eligibility requirement. Managements Response: Management agrees with this finding, see corrective action plan.
Finding 2019-001 Lack of Internal Controls over Eligibility Name of Contact Person: Rachel Gilbert, Education and Training Director Corrective Action Plan: The CCDF Coordinator conducted a complete audit of the participants? files and updated all documentation and justification for the co-pay amounts. A draft amendment to the CCDF Grant is proposed that addresses the population subsets with rate variances. Proposed Completion Date: Completed and currently being monitored.
Finding 2019-002 Lack of Internal Control over Special Tests and Provisions Federal Agency: U.S. Department of Health and Human Services Federal Program: Child Care CFDA Number: 93.575 Award Number: G-18OYAKCCDF, G-19OYAKCCDF Award Year: 2018 and 2019 respectively Type of Finding: Significant deficiency in internal controls over compliance and noncompliance Criteria: The compliance supplement requires that a lead agency must certify that procedures are in effect to monitor and enforce that providers serving children who receive subsidies comply with all applicable health and safety requirements. Condition and Context: The Tribe did not adhere to the compliance supplement requirement. The documentation of the processes at the Tribe was not included within the vendor files and could not provide evidence of onsite reviews. During our compliance testing of the program, it was determined that management conducted monitoring of daycare vendors, however the tribe did not have any supporting documents in the vendor files that indicated the results of the monitoring or when the review was conducted. Cause: Lack of internal controls over special test and provision requirements caused by the lack of adequate record keeping. Effect: Failure to follow compliance requirements could result unqualified vendors providing services. Questioned Costs: None noted. Report Finding: This is not a repeat finding, we believe this is an isolated instance. Recommendation: We recommend that management document and retain documents related to the monitoring of daycare facilities benefiting from this federal program. Managements Response: Management agrees with this finding, see corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-002 Lack of Internal Control over Special Tests and Provisions Federal Agency: U.S. Department of Health and Human Services Federal Program: Child Care CFDA Number: 93.575 Award Number: G-18OYAKCCDF, G-19OYAKCCDF Award Year: 2018 and 2019 respectively Type of Finding: Significant deficiency in internal controls over compliance and noncompliance Criteria: The compliance supplement requires that a lead agency must certify that procedures are in effect to monitor and enforce that providers serving children who receive subsidies comply with all applicable health and safety requirements. Condition and Context: The Tribe did not adhere to the compliance supplement requirement. The documentation of the processes at the Tribe was not included within the vendor files and could not provide evidence of onsite reviews. During our compliance testing of the program, it was determined that management conducted monitoring of daycare vendors, however the tribe did not have any supporting documents in the vendor files that indicated the results of the monitoring or when the review was conducted. Cause: Lack of internal controls over special test and provision requirements caused by the lack of adequate record keeping. Effect: Failure to follow compliance requirements could result unqualified vendors providing services. Questioned Costs: None noted. Report Finding: This is not a repeat finding, we believe this is an isolated instance. Recommendation: We recommend that management document and retain documents related to the monitoring of daycare facilities benefiting from this federal program. Managements Response: Management agrees with this finding, see corrective action plan.
Finding 2019-002 Lack of Internal Controls over Special Tests and Provisions Name of Contact Person: Rachel Gilbert, Education and Training Director Corrective Action Plan: In response to the concern over lack of internal control over special tests and provisions, during August of 2019, Kenaitze Indian Tribe Education Division hired a CCDF coordinator to manage childcare development funds. The Education Division Leadership, alongside the new coordinator, planned for, and has executed a tracking of center visits. During COVID19, a specific plan amendment was submitted to require 1 visit per year. The CCDF Coordinator is well under way with onsite evaluations and documentation. All visits are logged in a facilities binder. The CCDF coordinator adapted the state monitoring tool for use with KIT monitoring visits at approved vendors. Proposed Completion Date: Completed and currently being monitored.
FAC accepted this audit on May 19, 2019 — management decision was due November 19, 2019.
FAC accepted this audit on June 28, 2018 — management decision was due December 28, 2018.
FAC accepted this audit on June 29, 2017 — management decision was due December 29, 2017.
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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