Reports

We recommend that the BIA Great Plains Region develop and implement a process to acquire the delinquent CARES Act Federal Financial Reports and Annual Narrative Reports identified in the Attachment of this management advisory.

We recommend that the BIA Great Plains Region develop a process to identify and address any other delinquent CARES Act Federal Financial Reports and Annual Narrative Reports.

We recommend that the BIA Great Plains Region develop and implement written policies and procedures that describe the roles and responsibilities of BIA officials and the review processes for Federal Financial Reports and Annual Narrative Reports to ensure submitted reports are complete, accurate, and address areas of concern.

We recommend that the BIA Great Plains Region in accordance with developed and implemented written policies and procedures, provide and track annual training for BIA officials responsible for reviewing Federal Financial Reports and Annual Narrative Reports.