Reports

Treasury's Office of Capital Access should follow-up on the findings identified in the Fiscal Year 2020 Single Audit.

Treasury’s Office of Capital Access should follow-up to obtain the status of the 2021 and 2022 Single Audits.

Treasury OIG personnel follow-up with Navajo Nation management and request that missing documentation to support expenditures is provided and necessary corrections are made in the GrantSolutions portal. Based on Navajo Nation’s responsiveness to Treasury OIG’s requests and its ability to provide sufficient documentation, we recommend Treasury OIG personnel determine the feasibility of performing a focused audit for Grants greater than or equal to $50,000.

Treasury OIG personnel follow-up with Navajo Nation management and request that missing documentation to support expenditures is provided and necessary corrections are made in the GrantSolutions portal. Based on Navajo Nation’s responsiveness to Treasury OIG’s requests and its ability to provide sufficient documentation, we recommend Treasury OIG personnel determine the feasibility of performing a focused audit for Aggregate Reporting less than $50,000.

Treasury OIG personnel follow-up with Navajo Nation management and request that missing documentation to support expenditures is provided and necessary corrections are made in the GrantSolutions portal. Based on Navajo Nation’s responsiveness to Treasury OIG’s requests and its ability to provide sufficient documentation, we recommend Treasury OIG personnel determine the feasibility of performing a focused audit for Aggregate Payments to Individuals. We also recommend a specific focus on Navajo Nation’s non-payroll COVID-19 hardship claims, as well as payroll expenditures for employees substantially dedicated to COVID-19 recovery efforts.

Ensure Navajo Nation management re-issues in stale-dated checks before the end of the CRF period of performance end date of December 31, 2022, and ensures that checks are cashed by the beneficiaries, or funds are returned to Treasury. Ensure Navajo Nation management has reversed the subrecipient incurred costs that they determined to be ineligible as a result of their internal investigation.

Treasury OIG determine whether the Navajo Nation properly recorded the expenditures at the appropriate sub-recipient beneficiary level.

Treasury OIG should ensure Navajo Nation management has reversed the $(Amount Redacted) in sub-recipient incurred costs that they determined to be ineligible as a result of their internal investigation.