EIN: 972714533
UEI: ZUQGAQ428S99
Showing data from August 21, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2025. 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 March 30, 2026 (148 days ago).
What is a management decision? →Finding 2024-001 – Internal Control Over Compliance, Material Noncompliance - Subrecipient Monitoring (Material Weakness) - Repeated (Prior Year Finding 2023-002) Information on the Major Programs Affected Funding Agency Title Federal Assistance listing number U.S. Department of Education Humboldt Bay Youth Community Project 84.299A Criteria In accordance with the Uniform Guidance Section 200.332(b), 200.332(d), and 200.332(f), Requirements for Pass-Through Entities, pass-through entities must evaluate each subrecipient’s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Pass-through entities must also monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include; (1) reviewing financial and performance reports required by the pass-through entity; (2) following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the Federal award provided to the subrecipient from the pass-through entity detected through audits, on-site reviews, and other means; and (3) issuing a management decision for audit findings pertaining to the Federal award provided to the subrecipient from the pass-through entity. Additionally, pass-through entities must verify that every subrecipient is audited as required by Subpart F – Audit Requirements when it is expected that the subrecipient’s Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in Section 200.501. Condition/Context During our testing of subrecipient monitoring, the Tribe was unable to provide documentation for any of the subrecipients indicating that a formal risk assessment had been conducted. Cause The Tribe has not implemented sufficient internal controls or monitoring procedures to oversee the subrecipient’s activities effectively. Effect The Tribe is not in compliance with federal requirements related to subrecipient monitoring. Recommendation We recommend that the Tribe implement the necessary internal controls to ensure effective subrecipient monitoring through risk assessments. The Tribe should establish comprehensive procedures to identify all subrecipient expenditures that correspond to federal grants.
Show full finding ▾Hide full finding ▴Finding 2024-001 – Internal Control Over Compliance, Material Noncompliance - Subrecipient Monitoring (Material Weakness) - Repeated (Prior Year Finding 2023-002) Information on the Major Programs Affected Funding Agency Title Federal Assistance listing number U.S. Department of Education Humboldt Bay Youth Community Project 84.299A Criteria In accordance with the Uniform Guidance Section 200.332(b), 200.332(d), and 200.332(f), Requirements for Pass-Through Entities, pass-through entities must evaluate each subrecipient’s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Pass-through entities must also monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include; (1) reviewing financial and performance reports required by the pass-through entity; (2) following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the Federal award provided to the subrecipient from the pass-through entity detected through audits, on-site reviews, and other means; and (3) issuing a management decision for audit findings pertaining to the Federal award provided to the subrecipient from the pass-through entity. Additionally, pass-through entities must verify that every subrecipient is audited as required by Subpart F – Audit Requirements when it is expected that the subrecipient’s Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in Section 200.501. Condition/Context During our testing of subrecipient monitoring, the Tribe was unable to provide documentation for any of the subrecipients indicating that a formal risk assessment had been conducted. Cause The Tribe has not implemented sufficient internal controls or monitoring procedures to oversee the subrecipient’s activities effectively. Effect The Tribe is not in compliance with federal requirements related to subrecipient monitoring. Recommendation We recommend that the Tribe implement the necessary internal controls to ensure effective subrecipient monitoring through risk assessments. The Tribe should establish comprehensive procedures to identify all subrecipient expenditures that correspond to federal grants.
Management’s Response This grant was written and submitted by an outside third party, and the Tribe did not have access to the original grant application, the grant terms, or the portal where the grant was housed. After the grant began, the Tribe faced pushback from some sub-recipient entities regarding the controls over subrecipient monitoring that the Tribe tried to establish, to the point where some entities considered leaving the program entirely. The Tribal Administrator developed a Grant Application Checklist, approved by the Tribal Council, to assist Departments in applying for grants and fulfilling their requirements. This grant submission policy prohibits Tribal departments from having third-party entities write and submit on their behalf Regarding ALN#84.229A, the noted policies will require sub-recipients to agree to these policies provided by the Wiyot Tribe, which include that payments will be made only on a reimbursement basis and will not be processed unless sufficient documentation is provided to the Tribal Administrator or her designee. We will address this finding by establishing a clear sub-recipient monitoring procedure. This procedure will outline the step-by-step process to be followed when the tribe contracts with a subrecipient to expend grant funds. Anticipated Completion Date December 31, 2025 Responsible Party Michelle Vassel, Tribal Administrator Farzad Forouhar, Fiscal Manager
2023-002
Finding 2024-002 – Reporting (Significant Deficiencies in Internal Controls over Compliance) (Prior Year Finding 2023-003) Information on the Major Programs Affected Major Program #93.587 WI Soulatlouy Curriculum Development Award Number Period Report Type Due Date Submission Date 90NL0689 01/01/2024 - 06/30/2024 Semiannual progress report 7/30/2024 06/18/2025 90NL0689 07/01/2024 - 12/31/2024 Semiannual progress report 1/30/2025 6/25/2025 Criteria As required under ALN 93.587 (WI Soulatlouy Curriculum Development), the grantee must submit timely semi-annual progress reports by the required due dates, as shown in the table above. Condition/Context We noted that in fiscal year 2024, the Tribe did not submit the semi-annual progress reports under ALN #93.587 WI Soulatlouy Curriculum Development Grant on time. The January–June 2024 report was filed on June 18, 2025, after the July 30, 2024 due date, and the July–December 2024 report was filed on June 25, 2025, after the January 30, 2025 due date. Cause The Tribe did not have adequate monitoring controls to ensure the timely completion and submission of required reports. Effect The Tribe is not in compliance with the reporting requirements of the grant, increasing the risk of future noncompliance and potential impact on continued funding. Recommendation We recommend that the Tribe strengthen its internal control processes over reporting to ensure timely submission of reports, maintain proper documentation (including submission dates and signatures), and perform ongoing monitoring to ensure compliance with grant requirements.
Show full finding ▾Hide full finding ▴Finding 2024-002 – Reporting (Significant Deficiencies in Internal Controls over Compliance) (Prior Year Finding 2023-003) Information on the Major Programs Affected Major Program #93.587 WI Soulatlouy Curriculum Development Award Number Period Report Type Due Date Submission Date 90NL0689 01/01/2024 - 06/30/2024 Semiannual progress report 7/30/2024 06/18/2025 90NL0689 07/01/2024 - 12/31/2024 Semiannual progress report 1/30/2025 6/25/2025 Criteria As required under ALN 93.587 (WI Soulatlouy Curriculum Development), the grantee must submit timely semi-annual progress reports by the required due dates, as shown in the table above. Condition/Context We noted that in fiscal year 2024, the Tribe did not submit the semi-annual progress reports under ALN #93.587 WI Soulatlouy Curriculum Development Grant on time. The January–June 2024 report was filed on June 18, 2025, after the July 30, 2024 due date, and the July–December 2024 report was filed on June 25, 2025, after the January 30, 2025 due date. Cause The Tribe did not have adequate monitoring controls to ensure the timely completion and submission of required reports. Effect The Tribe is not in compliance with the reporting requirements of the grant, increasing the risk of future noncompliance and potential impact on continued funding. Recommendation We recommend that the Tribe strengthen its internal control processes over reporting to ensure timely submission of reports, maintain proper documentation (including submission dates and signatures), and perform ongoing monitoring to ensure compliance with grant requirements.
Management’s Response The Department Director changed in April of 2024, mid grant. The Director was unable to access the portal needed to submit reports. The process to change the PI for this grant, which started in 2024, took some time for the grantor to complete. After gaining access, reports were finally submitted in June 2025. The Tribe has implemented an online grant management system (CGMS) to accurately record and track all approved grants. This system enables department directors to generate reports within the platform and notify responsible parties via email for each report. The TA oversees these reports and can identify those that have not been submitted, reminding responsible parties to meet deadlines. With enhanced internal controls, the Tribe has successfully submitted nearly all required FFRs and PPRs on time. This system also helps onboard new directors of their grant requirements, documents and report deadlines. Another step the Tribe took to prevent such findings was developing a grant application checklist. The Tribal Administrator created a checklist, approved by the Tribal Council, to guide Department Directors on how to apply for grants and meet their requirements, including reporting. We will address this finding by establishing a clear grant report procedure which will outline step by step procedures required by the Tribe's Fiscal Management policies. Anticipated Completion Date December 31, 2025 Responsible Party Michelle Vassel, Tribal Administrator Farzad Forouhar, Fiscal Manager
2023-003
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
2022-002
FAC accepted this audit on January 19, 2024 — management decision was due July 19, 2024.
2021-002
Finding 2022-002 ? Reporting (Significant Deficiencies in Internal Controls over Compliance) Criteria Information on the Major Programs Affected Major Program #15.021 Consolidated Tribal Government Program Award Number Period Report Type Due Date Submission Date A20AV00488 04/01/2022 - 06/30/2022 SF-425 07/15/2022 07/25/2022 A20AV00488 10/01/2022 - 12/31/2022 SF-425 01/15/2023 01/20/2023 Major Program #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments Award Number Period Report Type Due Date Submission Date 2017-TW-AX-0032 01/01/2022 - 03/31/2022 SF-425 04/30/2022 05/13/2022 2017-TW-AX-0032 10/01/2022 - 12/31/2022 SF-425 01/30/2023 02/01/2023 2017-TW-AX-0032 01/01/2022 - 06/30/2022 Semi annual progress report 07/30/2022 08/29/2022 Criteria As per the Consolidated Tribal Government Program, and Violence Against Women Discretionary Grants for Indian Tribal Governments compliance and reporting guidance, the Tribe must file SF-425 and a semi annual progress report by the due dates, as mentioned in the above tables. Condition/Context We noted that for fiscal year 2022, the Tribe did not submit the SF-425 report on time for ALN #15.021 Consolidated Tribal Government Program, and ALN #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments, and the semi annual progress report for ALN #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments. Cause The Tribe did not have adequate monitoring over the completion and submission of the required reports. Effect The Tribe is not in compliance with the reporting requirements, per the grant contract. Recommendation We recommend the Tribe continue to review its internal control processes, to ensure that controls are properly implemented for the reporting requirement and that adequate documentation is maintained.
Show full finding ▾Hide full finding ▴Finding 2022-002 ? Reporting (Significant Deficiencies in Internal Controls over Compliance) Criteria Information on the Major Programs Affected Major Program #15.021 Consolidated Tribal Government Program Award Number Period Report Type Due Date Submission Date A20AV00488 04/01/2022 - 06/30/2022 SF-425 07/15/2022 07/25/2022 A20AV00488 10/01/2022 - 12/31/2022 SF-425 01/15/2023 01/20/2023 Major Program #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments Award Number Period Report Type Due Date Submission Date 2017-TW-AX-0032 01/01/2022 - 03/31/2022 SF-425 04/30/2022 05/13/2022 2017-TW-AX-0032 10/01/2022 - 12/31/2022 SF-425 01/30/2023 02/01/2023 2017-TW-AX-0032 01/01/2022 - 06/30/2022 Semi annual progress report 07/30/2022 08/29/2022 Criteria As per the Consolidated Tribal Government Program, and Violence Against Women Discretionary Grants for Indian Tribal Governments compliance and reporting guidance, the Tribe must file SF-425 and a semi annual progress report by the due dates, as mentioned in the above tables. Condition/Context We noted that for fiscal year 2022, the Tribe did not submit the SF-425 report on time for ALN #15.021 Consolidated Tribal Government Program, and ALN #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments, and the semi annual progress report for ALN #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments. Cause The Tribe did not have adequate monitoring over the completion and submission of the required reports. Effect The Tribe is not in compliance with the reporting requirements, per the grant contract. Recommendation We recommend the Tribe continue to review its internal control processes, to ensure that controls are properly implemented for the reporting requirement and that adequate documentation is maintained.
2022-001 ? Financial Close and Reporting (Material Weakness in Internal Control Over Financial Reporting) - Repeated (Prior Year Finding 2021-001) Management Response: The Tribe has continued to develop the fiscal department by hiring three employees (two full-time and one part-time for the fiscal department. The new employees completed accounting courses conducted by professional entities in the field of governmental and tribal fund accounting such as the GFOA, NAFOA, Moss Adams, and Oklahoma State University. The Tribe has continued to retain the services of a CPA consultant to train and assist them as needed. The Tribe has budgeted for an increase in indirect funding in discussion with the BIA's indirect cost services and implemented a process for budgeting. The Tribe has implemented an online grant management system (CGMS) to document and monitor all the approved grants more accurately. The Tribe conducted a quarterly review for the stale checks in compliance with the Tribe fiscal policy to void outstanding checks over 90 days regularly. The fiscal department created a new GL account as "Unclaimed Property" to record the voided outstanding checks. The fiscal department created new procedures and updated the existing ones such as the Accounts Payable and Cash Handling procedures. The fiscal department created new forms for check requests, drawdowns, invoice requests, and transfer requests which created more control and supervision over the expenditures and grant management by adding and requesting more information such as award number, effective date, indirect calculation, budgets, balance for grants, etc. Another activity conducted by the fiscal department to ensure the accuracy of transactions is to reconcile accounts on a monthly basis. The fiscal department created a monthly binder for the Wiyot Tribe's monthly Council Meeting that consists of 16 different sections including but not limited to financial statements, Bank Reconciliations for all accounts, Journal Vouchers, AP reports, AR reports, drawdowns, and invoice requests. This cumulative monthly report is accompanied by a Month-end Closing form in which all the fiscal activities are listed according to the performer, date of performance, and status of the activities. This form is signed by the Fiscal staff, fiscal manager, and Tribal administrator and presented to the Council members and the Tribal Treasurer for review and approval. This form helps to indicate the accuracy of the attached fiscal reports and assure the Council that the required activities were performed by the fiscal department. The month-end closing report will assist the fiscal department in performing account reconciliation in a timely manner throughout the year rather than the year-end closeout. Another activity conducted by the fiscal department to address this finding was reviving the accounts receivable of the Tribe. The new form for invoice requests was created and applied for all departments to use. This form helps to accumulate all the payments for different services conducted by the Tribal departments for outside customers, which increases internal control and diminishes the risk of fraud. The drawdown process is also moved to the AR rather than journal vouchers which helps the Departments to trace their awards' financial activities with more accuracy and enables the fiscal to perform its financial activities regarding grant management including indirect cost calculation and expenditure/revenue recording precisely and correctly. To fix the issue with the 941 reports, the Tribe will provide a procedure regarding the production and submission of 941 reports for each quarter that specifies assigned duties for each involved employee. These reports will be included in the month-end closing form submitted to the Council and the Treasurer in each quarter which will help to oversee the procedure and ensure its completion for each quarter. Anticipated Completion Date: 12/31/2023 Responsible Party: Michelle Vassel, Tribal Administrator Farzad Forouhar, Fiscal Manager
2021-002
FAC accepted this audit on September 30, 2021 — management decision was due March 30, 2022.
2019-003
FAC accepted this audit on December 30, 2020 — management decision was due June 30, 2021.
2018-002
2018-004
FAC accepted this audit on July 22, 2020 — management decision was due January 22, 2021.
2017-002
2017-004
FAC accepted this audit on June 13, 2018 — management decision was due December 13, 2018.
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