# The Three Affiliated Tribes Did Not Account for CARES Act Funds Appropriately
> **Audit** by Department of the Interior OIG · 2022-09-28
> *About: Department of the Interior*
## Report
- **Title:** The Three Affiliated Tribes Did Not Account for CARES Act Funds Appropriately
- **Submitting OIG:** Department of the Interior OIG
- **Component agency:** Department of the Interior
- **Type:** Audit
- **Publication date:** 2022-09-28

## Summary

We determined that the Three Affiliated Tribes did not follow applicable requirements in an agreement with the BIA.


## Recommendations

- **Rec 2021-FIN-032-C-01** (Open): 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.
- **Rec 2021-FIN-032-C-02** (Open): 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.
- **Rec 2021-FIN-032-C-03** (Open): 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.
- **Rec 2021-FIN-032-C-04** (Open): 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.
## Source
- [oversight.gov report page](https://www.oversight.gov/reports/audit/three-affiliated-tribes-did-not-account-cares-act-funds-appropriately)
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