The Three Affiliated Tribes Did Not Account for CARES Act Funds Appropriately

Submitting OIG:

Report Description:

We determined that the Three Affiliated Tribes did not follow applicable requirements in an agreement with the BIA.

Short / Alternative Report Title:

Date Issued:

Wednesday, September 28, 2022

Agency Reviewed / Investigated:

Submitting OIG-Specific Report Number:

2021–FIN–032–C

Component, if applicable:

Bureau of Indian Affairs

Location(s):

Agency-Wide

Type of Report:

Audit

Special Projects:

Questioned Costs:

$433,173

Funds for Better Use:

Number of Recommendations:

View Document:

Attachment	Size
Final-Audit-ReportThreeAffiliatedCaresAct.pdf	2.91 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
2021-FIN-032-C-01	Open	No
We recommend that the BIA resolve the questioned costs of $237,270 by requiring the Three Affiliated Tribes to provide supporting documentation to ensure that the incurred costs are allowable, allocable, and reasonable.
2021-FIN-032-C-02	Open	No
We recommend that the BIA require the Three Affiliated Tribes to establish controls to ensure that it can determine the appropriate funding source for each CARES Act expense.
2021-FIN-032-C-03	Open	No
We recommend that the BIA resolve the questioned costs of $106,280 by creating and adjusting journal entries to reallocate the funds from the U.S. Department of the Interior to the U.S. Department of Health and Human Services.
2021-FIN-032-C-04	Open	No
We recommend that the BIA resolve the questioned costs of $89,623 by creating adjusted journal entries to reallocate the funds from the BIA CARES Act to the appropriate funding source.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

2021-FIN-032-C-01

Open

2021-FIN-032-C-02

Open

2021-FIN-032-C-03

Open