Audit Reports

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September 10, 2018

Report on a Single Audit of the Crow Tribe of Indians, Crow Agency, MT

Self-Initiated
Project ID: 
SA2018085
View PDF Document

What We Looked At
We reviewed the Crow Tribe of Indians’ single audit report for the fiscal year ending September 30, 2016, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated March 31, 2018.

What We Found
We found that the report contained cash management, activities allowed/allowable costs and cost principles, equipment and real property, period of performance and special tests and provisions findings that need prompt action from the Federal Highway Administration’s (FHWA) management. 

Recommendations
We recommend that FHWA ensures that the Tribe complies with the cash management, activities allowed/allowable costs and cost principles, equipment and real property, period of performance and special tests and provisions requirements. We also recommend that FHWA recovers $3,100,265 from the Tribe, if applicable.

Recommendations

Open

Closed

No. 1 to FHWA

Ensures that the Tribe complies with the cash management requirements.

$3,077,574
No. 2 to FHWA

Recovers $3,077,574 from the Tribe, if applicable.

No. 3 to FHWA

Ensures that the Tribe complies with the activities allowed/allowable costs and cost principles requirements.

$22,691
No. 4 to FHWA

Recovers $22,691 from the Tribe, if applicable.

No. 5 to FHWA

Ensures that the Tribe complies with the equipment and real property requirements.

No. 6 to FHWA

Ensures that the Tribe complies with the period of performance requirements.

No. 7 to FHWA

Ensures that the Tribe complies with the special tests and provisions requirements.