HUGHES VILLAGE

Finding 2025-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2025 U.S. Department of Justice VOCA Tribal Victim Services Set-Aside Program 2019VOGX0122 16.841 Criteria or Specific Requirements The Council is required to submit the quarterly reports to the reporting agency within 30 days of the end of the reporting period. Condition and Context Hughes Village Council was required to submit the Quarter 4 report by October 31st, 2025. The report was submitted on June 2, 2026 instead (213 days after the reporting deadline). Hughes Village Council did not file the quarterly report within the 30 day time period. Cause Controls were not in place to ensure that the quarterly report was filed within the required timeframe. Effect or Potential Effect Late filing of the quarterly report could jeopardize or slow down future funding. Questioned Costs None. Identification as a repeat finding Not a repeat finding. Recommendation We recommend the Council implement internal control procedures to ensure timely filing of the quarterly reports. Views of Responsible Officials Management concurs with the finding. See corrective action plan for more information.

Finding 2024-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2024 U.S. Environmental Protection Agency Indian General Assistance Program GA-01J83701 66.926 Criteria or Specific Requirements The Council is required to submit closeout documentation within 90 or 120 days after the expiration of the agreement’s budget period (as determined by the terms and conditions of the award). Condition and Context The budget period for Hughes Village Council’s EPA IGAP grant number GA-01J83701 ended September 30, 2024. Close out documents for this award were due by January 28, 2025 (120 days after the end of the budget period). Huges Village Council did not file the required closeout documents within the 120 day period. Cause Controls were not in place to ensure that EPA IGAP closeout documents were filed within the required timeframe. Effect or Potential Effect Late filing of closeout documents could jeopardize or slow down future funding. Questioned Costs None. Identification as a repeat finding Not a repeat finding. Recommendation We recommend the Council implement internal control procedures to ensure timely filing of required closeout documents to the EPA. Views of Responsible Officials Management concurs with the findings. See corrective action plan for more information.

Finding 2023-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2021 U.S. Department of the Treasury COVID State and Local Fiscal Recovery Funds SLFRP2528 21.027 2021 U.S. Department of Housing and Urban Development Indian Community Development Block Grant Program 22RP0206860 20IV0206860 14.862 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 and Context The Form SF-SAC is due nine months after the fiscal year end. The Form SF-SAC for the fiscal year ended September 30, 2023, was not filed timely. Cause The audit was not completed in time to file the form, due to a delay in closing the financial fiscal year. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required deadline. Questioned Costs None. Identification as a repeat finding Yes, this is a repeat finding of 2022-001, therefore we determine it to be a systemic issue. Recommendation We recommend the Council implement internal control procedures to ensure timely closing of financial fiscal year and related records to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management has implemented new processes to ensure timely reconciliations and closing of the financial fiscal year.

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Award Year Agency and Pass-through Entity Grant Title Grant Number(s) Assistance Listing Number 2021 U.S. Department of the Treasury COVID State and Local Fiscal Recovery Funds SLFRP2528 21.027 2021 U.S. Department of Housing and Urban Development Indian Community Development Block Grant Program 22RP0206860 20IV0206860 14.862 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 and 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 after the deadline. Cause The audit was not completed in time to file the form, due to a delay in closing books and records. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required deadline. Questioned Costs None. Identification as a repeat finding Yes, this is a repeat finding of 2021-001, therefore we do consider it to be a systemic issue. Recommendation We recommend the Council implement internal control procedures to ensure timely annual financial close and related 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.

Finding 2021-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2020 U.S. Department of the Treasury Coronavirus Relief Fund SLT0986 21.019 Criteria 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 in time to file the form, due to a delay in closing annual fiscal financial records. 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 subsequent to the deadline. Identification as a repeat finding This is a repeat finding of 2020-001, therefore we believe it to be a systemic issue. Recommendation We recommend the Council implement internal control procedures to ensure timely closing of fiscal year and financial 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.