The Omaha Tribe Did Not Account for CARES Act Funds Appropriately

Submitting OIG:

Department of the Interior OIG

Report Description:

We determined that the Omaha Tribe did not follow applicable requirements in an agreement with the BIA.

Short / Alternative Report Title:

The Omaha Tribe Did Not Account for CARES Act Funds Appropriately

Date Issued:

Thursday, December 29, 2022

Agency Reviewed / Investigated:

Department of the Interior

Submitting OIG-Specific Report Number:

2021–FIN–032–B

Component, if applicable:

Bureau of Indian Affairs

Location(s):

Agency-Wide

Type of Report:

Audit

Special Projects:

Pandemic

Questioned Costs:

$292,662

Funds for Better Use:

Number of Recommendations:

View Document:

Attachment	Size
Final-Audit-ReportOmahaTribeCARESActPublic.pdf	6.13 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
2021-FIN-032-B-01	Open	No
We recommend that the BIA resolve the unreasonable hazard pay costs of $29,574 by requiring the Omaha Tribe to perform an analysis of the costs incurred to applicable criteria and document its determination of reasonableness.
2021-FIN-032-B-02	Open	No
We recommend that the BIA resolve the questioned hazard pay costs of $27,841 for Payment 1 by requiring the Omaha Tribe to provide detailed reconciliation of incurred costs to supporting documentation.
2021-FIN-032-B-03	Open	No
We recommend that the BIA resolve the questioned costs of $182,388 for Payment 2 by requiring the Omaha Tribe to provide detailed complete supporting documentation for the hazard pay and indirect costs.
2021-FIN-032-B-04	Open	No
We recommend that the BIA review the Omaha Tribe’s revised policy regarding the custody of checks and document that proper controls have been implemented.
2021-FIN-032-B-05	Open	No
We recommend that the BIA resolve the questioned costs of $42,067 by requiring the Omaha Tribe to provide a detailed list of the questioned transactions and voided checks to the BIA for its files to ensure these transactions are not claimed for reimbursement.
2021-FIN-032-B-06	Open	No
We recommend that the BIA resolve the questioned costs of $10,792 by requiring the Omaha Tribe to reallocate these costs to the appropriate funding source.
2021-FIN-032-B-07	Open	No
We recommend that the BIA require the Omaha Tribe to revise its policy to ensure a complete property record for CARES Act-funded assets in accordance with 2 C.F.R. § 200.313(d)(1).

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

2021-FIN-032-B-01

Open

We recommend that the BIA resolve the unreasonable hazard pay costs of $29,574 by requiring the Omaha Tribe to perform an analysis of the costs incurred to applicable criteria and document its determination of reasonableness.

2021-FIN-032-B-02

Open

We recommend that the BIA resolve the questioned hazard pay costs of $27,841 for Payment 1 by requiring the Omaha Tribe to provide detailed reconciliation of incurred costs to supporting documentation.

2021-FIN-032-B-03

Open