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

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Date Issued

Tuesday, August 8, 2023

Submitting OIG

Department of the Treasury OIG

Other Participating OIGs

Department of the Treasury OIG

Agencies Reviewed/Investigated

Department of the Treasury

Components

Departmental Offices

Report Number

OIG-CA-23-041

Report Type

Other

Special Projects

Pandemic

Agency Wide

Yes

Number of Recommendations

Questioned Costs

$80,844,218

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 9 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1-1	Yes	$0	$0
Fiscal Year 2020 Single Audit - Treasury OIG follow-up on the questioned costs.
1-2	Yes	$0	$0
Treasury’s Office of Capital Access should follow-up to obtain the status of this Single Audit.
2-1	Yes	$78,819,603	$0
Treasury OIG personnel follow-up with Navajo Nation management and request that missing documentation to support expenditures is provided and necessary corrections are made in the GrantSolutions portal. Based on Navajo Nation’s responsiveness to Treasury OIG’s requests and its ability to provide sufficient documentation, we recommend Treasury OIG personnel determine the feasibility of performing a focused audit for Grants greater than or equal to $50,000.
3-1	Yes	$49,000	$0
Treasury OIG personnel follow-up with Navajo Nation management and request that missing documentation to support expenditures is provided and necessary corrections are made in the GrantSolutions portal. Based on Navajo Nation’s responsiveness to Treasury OIG’s requests and its ability to provide sufficient documentation, we recommend Treasury OIG personnel determine the feasibility of performing a focused audit for Aggregate Reporting less than $50,000.
4-1	Yes	$6,955	$0
Treasury OIG personnel follow-up with Navajo Nation management and request that missing documentation to support expenditures is provided and necessary corrections are made in the GrantSolutions portal. Based on Navajo Nation’s responsiveness to Treasury OIG’s requests and its ability to provide sufficient documentation, we recommend Treasury OIG personnel determine the feasibility of performing a focused audit for Aggregate Payments to Individuals. We also recommend a specific focus on Navajo Nation’s non-payroll COVID-19 hardship claims, as well as payroll expenditures for employees substantially dedicated to COVID-19 recovery efforts.
5-1	Yes	$1,968,661	$0
Ensure Navajo Nation management re-issues in stale-dated checks before the end of the CRF period of performance end date of December 31, 2022, and ensures that checks are cashed by the beneficiaries, or funds are returned to Treasury. Ensure Navajo Nation management has reversed the subrecipient incurred costs that they determined to be ineligible as a result of their internal investigation.
6-1	Yes	$0	$0
Treasury OIG determine whether the Navajo Nation properly recorded the expenditures at the appropriate sub-recipient beneficiary level.
7-1	Yes	$0	$0
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.
8-1	Yes	$0	$0
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.