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

Date Issued

Wednesday, September 28, 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

2021FIN032C

Report Description

We determined that the Three Affiliated Tribes 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

$433,173

Funds for Better Use

Open Recommendations

This report has 4 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
2021-FIN-032-C-01	No	$237,270	$0
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	No	$0	$0
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	No	$106,280	$0
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	No	$89,623	$0
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.