# The Omaha Tribe Did Not Account for CARES Act Funds Appropriately
> **Audit** by 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

- **Rec 2021-FIN-032-B-01** (Closed): We 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.
- **Rec 2021-FIN-032-B-02** (Closed): We 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.
- **Rec 2021-FIN-032-B-03** (Closed): We 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.
- **Rec 2021-FIN-032-B-04** (Closed): We recommend that the BIA review the Omaha Tribe's revised policy regarding the custody of checks and document that proper controls have been implemented.
- **Rec 2021-FIN-032-B-05** (Closed): We 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…
- **Rec 2021-FIN-032-B-06** (Open): We 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.
- **Rec 2021-FIN-032-B-07** (Open): We 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
- [oversight.gov report page](https://www.oversight.gov/reports/audit/omaha-tribe-did-not-account-cares-act-funds-appropriately)
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