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The Omaha Tribe Did Not Account for CARES Act Funds Appropriately

Audit · Department of the Interior OIG · 2022-12-29 · about Department of the Interior

Report

Title
The Omaha Tribe 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
2022-12-29

Summary

We determined that the Omaha Tribe did not follow applicable requirements in an agreement with the BIA.

Recommendations (7)

#StatusText
2021-FIN-032-B-01ClosedWe recommend that the BIA resolve the unreasonable hazard pay costs of $29,574 by requiring the Omaha Tribe to perform an analysis of the costs incurred to applicable criteria and document its determination of reasonableness.
2021-FIN-032-B-02ClosedWe recommend that the BIA resolve the questioned hazard pay costs of $27,841 for Payment 1 by requiring the Omaha Tribe to provide detailed reconciliation of incurred costs to supporting documentation.
2021-FIN-032-B-03ClosedWe recommend that the BIA resolve the questioned costs of $182,388 for Payment 2 by requiring the Omaha Tribe to provide detailed complete supporting documentation for the hazard pay and indirect costs.
2021-FIN-032-B-04ClosedWe recommend that the BIA review the Omaha Tribe's revised policy regarding the custody of checks and document that proper controls have been implemented.
2021-FIN-032-B-05ClosedWe recommend that the BIA resolve the questioned costs of $42,067 by requiring the Omaha Tribe to provide a detailed list of the questioned transactions and voided checks to the BIA for its files to ensure these transactions are not claimed for…
2021-FIN-032-B-06OpenWe recommend that the BIA resolve the questioned costs of $10,792 by requiring the Omaha Tribe to reallocate these costs to the appropriate funding source.
2021-FIN-032-B-07OpenWe recommend that the BIA require the Omaha Tribe to revise its policy to ensure a complete property record for CARES Act-funded assets in accordance with 2 C.F.R. 200.313(d)(1).

Source

Authoritative
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