Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds (Redacted)

Submitting OIG:

Department of the Treasury OIG

Date Issued:

Tuesday, August 8, 2023

Agency Reviewed / Investigated:

Department of the Treasury

Submitting OIG-Specific Report Number:

OIG-CA-23-041

Component, if applicable:

Departmental Offices

Location(s):

Agency-Wide

Type of Report:

Other

Special Projects:

Pandemic

Questioned Costs:

$80,844,218

Funds for Better Use:

Number of Recommendations:

Report updated under NDAA 5274:

View Document:

Attachment	Size
OIG-CA-23-041.pdf	694.22 KB

Recommendation Number	Recommendation Status	Significant Recommendation
1-1	Open	Yes
Treasury OIG should follow-up on Navajo Nation management's corrective action related to $141,187 in questioned costs reported in Single Audit finding number 2020-009.
1-2	Open	Yes
Treasury OIG should follow-up to obtain the status of the Navajo Nation's 2021 Single Audit.
2-1	Open	Yes
Treasury OIG should follow-up with Navajo Nation management to obtain missing documentation to support expenditures and that Navajo Nation has made necessary reporting corrections; and determine the feasibility of performing a focused audit for Grants greater than or equal to $50,000.
3-1	Open	Yes
Treasury OIG should follow-up with Navajo Nation management to obtain missing documentation to support expenditures and that Navajo Nation has made necessary reporting corrections; and determine the feasibility of performing a focused audit for Grants greater than or equal to $50,000.
4-1	Open	Yes
Treasury OIG should follow-up with Navajo Nation management to obtain missing documentation to support expenditures and that Navajo Nation has made necessary reporting corrections; and determine the feasibility of performing a focused audit for Aggregate Reporting less than or equal to $50,000.
5-1	Open	Yes
Treasury OIG should follow-up with Navajo Nation management to obtain missing documentation to support expenditures and that Navajo Nation has made necessary reporting corrections; and determine the feasibility of performing a focused audit for Aggregate Payments to individuals with a specific focus on Navajo Nation's non-payroll COVID-19 hardship claims and payroll expenditures for employees substantially dedicated to COVID-19 recovery efforts.
6-1	Open	Yes
Treasury OIG should confirm that Navajo Nation management has reversed $(Amount Redacted) in duplicate hardship check payments that were fraudulently cashed by tribal citizens and recorded by management within the Aggregate Payments to Individuals payment type in the Cycle 3 GrantSolutions submission.
7-1	Open	Yes
Treasury OIG should ensure Navajo Nation management re-issued $(Amount Redacted) in stale-dated checks before the end of December 31, 2022 and ensure that checks were cashed by the beneficiaries, or funds are returned to Treasury.
9-1	Open	Yes
Treasury OIG should ensure Navajo Nation management has reversed the $(Amount Redacted) in sub-recipient incurred costs that they determined to be ineligible as a result of their internal investigation.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

1-1

Open

Yes

Treasury OIG should follow-up on Navajo Nation management's corrective action related to $141,187 in questioned costs reported in Single Audit finding number 2020-009.

1-2

Open

Yes

Treasury OIG should follow-up to obtain the status of the Navajo Nation's 2021 Single Audit.