The Omaha Tribe Did Not Account for CARES Act Funds Appropriately

Date Issued

Thursday, December 29, 2022

Submitting OIG

Department of the Interior OIG

Other Participating OIGs

Department of the Interior OIG

Agencies Reviewed/Investigated

Department of the Interior

Components

Bureau of Indian Affairs

Report Number

2021FIN032B

Report Description

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

Report Type

Audit

Special Projects

Pandemic

Agency Wide

Yes

Number of Recommendations

Questioned Costs

$292,662

Funds for Better Use

Open Recommendations

This report has 2 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
2021-FIN-032-B-06	No	$10,792	$0
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	No	$0	$0
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).