The Three Affiliated Tribes Improperly Administered Low-Income Home Energy Assistance Program Funds for Fiscal Years 2010 Through 2014 

Of the $5.7 million in Low-Income Home Energy Assistance Program (LIHEAP) grant funds that the Administration for Children and Families awarded to the Three Affiliated Tribes (TAT) for Federal fiscal years 2010 through 2014, TAT did not administer LIHEAP grant funds totaling $1.2 million in compliance with Federal laws, regulations, and guidance. TAT is a federally recognized Native American tribe located in North Dakota. The errors we identified occurred because TAT did not have sufficient internal controls in place to prevent the errors and because TAT staff circumvented existing internal controls. These funds could have been used to provide additional benefits to eligible LIHEAP beneficiaries.