# 2021FIN032C - Recommendation 2021-FIN-032-C-03
> **Open** recommendation · 2022-09-28
**Report:** The Three Affiliated Tribes Did Not Account for CARES Act Funds Appropriately ([detail](https://api.ai-analytics.org/ig-report/33413))
**OIG report number:** 2021FIN032C
**Recommendation number:** 2021-FIN-032-C-03
## Text
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.
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*Source: oversight.gov · AI Analytics · CC0 1.0*