EIN: 920071118
UEI: ULV7J9JTCF85
Audited by: Porter & Allison, Inc.
Oversight agency: 14 [Department of Housing and Urban Development]
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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 June 22, 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 22, 2026 (111 days from today).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on June 26, 2024 — management decision was due December 26, 2024.
FAC accepted this audit on June 1, 2023 — management decision was due December 1, 2023.
FAC accepted this audit on April 14, 2022 — management decision was due October 14, 2022.
FAC accepted this audit on March 25, 2021 — management decision was due September 25, 2021.
Finding 2020-003 Lack of Internal Control Over Cash Management Federal Agencies: Department of Treasury Federal Programs: Coronavirus Relief Fund CFDA Numbers: 21.019 Award Number: None Award Years: 2020 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: In accordance with 2 CFR section 200.305, advance federal funds may not be used for purposes other than program expenditures for the program receiving the advanced funds. Condition and Context: Undisbursed funds at year end for the CARES Act programs was $585,367 for the program. Total net cash balances at year-end were 464,301, leading to a cash shortfall of $121,066. This resulted from the temporary borrowing of federal funds to pay expenses in the General Fund and other federal award programs. We believe this to be an isolated incident. Cause: Lack of internal controls over cash management. Effect: The community was not in compliance with 2 CFR Section 200.305 related to cash management requirements. Questioned costs: $121,066. Repeat finding: This is not a repeat finding. Recommendation: We recommend that management establish a policy of not lending / borrowing federal funds to meet cash needs. Management Response: Management agrees with this finding, see Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2020-003 Lack of Internal Control Over Cash Management Federal Agencies: Department of Treasury Federal Programs: Coronavirus Relief Fund CFDA Numbers: 21.019 Award Number: None Award Years: 2020 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: In accordance with 2 CFR section 200.305, advance federal funds may not be used for purposes other than program expenditures for the program receiving the advanced funds. Condition and Context: Undisbursed funds at year end for the CARES Act programs was $585,367 for the program. Total net cash balances at year-end were 464,301, leading to a cash shortfall of $121,066. This resulted from the temporary borrowing of federal funds to pay expenses in the General Fund and other federal award programs. We believe this to be an isolated incident. Cause: Lack of internal controls over cash management. Effect: The community was not in compliance with 2 CFR Section 200.305 related to cash management requirements. Questioned costs: $121,066. Repeat finding: This is not a repeat finding. Recommendation: We recommend that management establish a policy of not lending / borrowing federal funds to meet cash needs. Management Response: Management agrees with this finding, see Corrective Action Plan.
Federal Award Findings Finding 2020-003 Lack of Internal Control Over Cash Management Name of Contact Person: Peducia Andrew, President Corrective Action Plan: We will make sure to draw down funds from ASAP more regularly and timely to make sure there is enough cash to cover federal unearned revenues and payables for that and all programs. We will also make sure the funds from federal awards are being treated separately so we are following grant requirements. Proposed Completion Date: February 1, 2021.
Finding 2020-004 Lack of Internal Controls Over Equipment/Rental Property Management Federal Agencies: U.S. Department of Transportation, passed through Bureau of Indian Affairs Federal Programs: Tribal Transportation Program CFDA Numbers: 20.205 Award Number: A13AV00549, A14AV00848, A18AV00925, A18AV00896, A19AV01002 Award Years: 2013, 2014, 2018, 2018, 2019, respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Equipment management requirements are defined in 2 CFR 200.313. Condition and Context: The Council does not have a current capital asset listing and does not adequately track property and equipment purchased with federal funds. During the year, equipment over $5,000 was purchased and was not properly tracked. Cause: Lack of internal controls over equipment and property management standards. Effect: Failure to follow compliance requirements could result in loss of federal funding or questioned costs being incurred, which would result in the Council having to repay funds to the federal government. Questioned costs: No questioned costs noted. Repeat finding: This is not a repeat finding. Recommendation: We recommend that policies and procedures should be developed and followed to ensure records are maintained sufficiently in order to be in compliance with CFR 200.313. Management Response: Management agrees with this finding, see Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2020-004 Lack of Internal Controls Over Equipment/Rental Property Management Federal Agencies: U.S. Department of Transportation, passed through Bureau of Indian Affairs Federal Programs: Tribal Transportation Program CFDA Numbers: 20.205 Award Number: A13AV00549, A14AV00848, A18AV00925, A18AV00896, A19AV01002 Award Years: 2013, 2014, 2018, 2018, 2019, respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Equipment management requirements are defined in 2 CFR 200.313. Condition and Context: The Council does not have a current capital asset listing and does not adequately track property and equipment purchased with federal funds. During the year, equipment over $5,000 was purchased and was not properly tracked. Cause: Lack of internal controls over equipment and property management standards. Effect: Failure to follow compliance requirements could result in loss of federal funding or questioned costs being incurred, which would result in the Council having to repay funds to the federal government. Questioned costs: No questioned costs noted. Repeat finding: This is not a repeat finding. Recommendation: We recommend that policies and procedures should be developed and followed to ensure records are maintained sufficiently in order to be in compliance with CFR 200.313. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2020-004 Lack of Internal Control Over Equipment/Rental Property Management Name of Contact Person: Lysa Lacson, Administrator Corrective Action Plan: We will make sure to develop and follow policies and procedures to make sure we adequately track property and equipment purchased with federal funds. Proposed Completion Date: May 1, 2021.
Finding 2020-005 Lack of Internal Controls Over Procurement Suspension and Debarment Federal Agencies: U.S. Department of Transportation, pass through Bureau of Indian Affairs Federal Programs: Tribal Transportation Program CFDA Numbers: 20.205 Award Number: A13AV00549, A14AV00848, A18AV00925, A18AV00896, A19AV01002 Award Years: 2013, 2014, 2018, 2018, 2019, respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: General procurement standards are defined in 2 CFR 200.318 Condition and Context: During our compliance testing of the program, it was determined that management did not have adequate supporting documentation to demonstrate that the purchase went through their written procurement policies. Cause: Lack of internal controls over procurement requirements. Effect: Lack of internal control over procurement could result in loss of federal funding. Questioned costs: None noted. Costs incurred under the program appeared reasonable based on our review. Repeat finding: This is not a repeat finding. Recommendation: We recommend that management follow their existing written procurement policies to ensure they are in compliance with the criteria listed in 2 CFR 200.318. Management Response: Management agrees with this finding, see Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2020-005 Lack of Internal Controls Over Procurement Suspension and Debarment Federal Agencies: U.S. Department of Transportation, pass through Bureau of Indian Affairs Federal Programs: Tribal Transportation Program CFDA Numbers: 20.205 Award Number: A13AV00549, A14AV00848, A18AV00925, A18AV00896, A19AV01002 Award Years: 2013, 2014, 2018, 2018, 2019, respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: General procurement standards are defined in 2 CFR 200.318 Condition and Context: During our compliance testing of the program, it was determined that management did not have adequate supporting documentation to demonstrate that the purchase went through their written procurement policies. Cause: Lack of internal controls over procurement requirements. Effect: Lack of internal control over procurement could result in loss of federal funding. Questioned costs: None noted. Costs incurred under the program appeared reasonable based on our review. Repeat finding: This is not a repeat finding. Recommendation: We recommend that management follow their existing written procurement policies to ensure they are in compliance with the criteria listed in 2 CFR 200.318. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2020-005 Lack of Internal Control Over Procurement Suspension and Debarment Name of Contact Person: Peducia Andrew, President Corrective Action Plan: We will follow our existing written procurement policies, and make sure to review it every 2-3 years to make sure it is up to date. Proposed Completion Date: February 1, 2021.
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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