Governmental Departments of the Yankton Sioux Tribe Financial Statements and Independent Auditor's Report with Supplementary
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GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR'S REPORT WITH SUPPLEMENTARY INFORMATION SEPTEMBER 30, 2016 GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE TABLE OF CONTENTS SECTION I Page Independent Auditor's Report ... ........ .. ....... .... .. .. ............. ....................... .......... ... .. ..... .. .. 1 Financial Statements: Department-Wide Financial Statements: Statement of Net Position .. .... .. .... .... .. ........ ....... ... ... ... ...... ..... .... .. ..... .. ... ... 4 Statement of Activities ............. ... .. ....... .... .. ... .... ... ............................ .. .. .. .. 5 Fund Financial Statements: Balance Sheet ......... .. .... ... .. ... .. .... ..... .. .... .... ... .. ...... .. .... ... .. .. ... .... .. ............ 6 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position ........... ... .. ...... .............. .. .... ... ... .. 7 Statement of Revenues, Expenditures, and Changes in Fund Balances ..... ...... ...... ......... ...... ... .. .... ... .. ... ... .... .. ..... .... ..... .. ... ...... 8 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities .... .... .. ... .. .... ... .. .... ....... ...... .... ..... ..... .. ......... 9 Notes to Financial Statements .... .. ... .. .... ..... ..... .. .. ..... .. ....... .. .. .......... ......... .. ....... 1O GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE TABLE OF CONTENTS - CONTINUED SECTION II Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards .. .... ...... ... ............ ... ................... 30 Independent Auditor's Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by Uniform Guidance .. .. .. .. .. .. 32 Summary Schedule of Prior Federal Audit Findings .... ....... ......... .. ........ ....... .... ............ 35 Schedule of Findings and Questioned Costs .. .. .... ....... .... .......... .... .. .... .... ... .... ............. 38 Management's Response to Audit Findings ...................... ... ... ...... .. .. .... ............. ......... 46 Schedule of Expenditures of Federal Awards ........ ..... ............. ... .............. .. ............... .. 49 SECTION Ill Combining Balance Sheet - Infants and Toddlers Fund - Major Fund .. ......... ... ........................................... .... ............. ...... .......... ... ........ 52 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Infants and Toddlers Fund - Major Fund ... ............ .... ..... .......... .. .... ... ........... .... ............. ...... ..... .. .. .. ..... ........ 53 Combining Balance Sheet - Highway Planning and Construction Fund - Major Fund ................ ..................... .................. .. .. .................. ........ .. .. .... ... .... .. 54 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Highway Planning and Construction Fund - Major Fund ..... .. ... ... ........... .. .. ..... .. ................ ............... .... ................. ... .. .......... 56 Combining Balance Sheet - Indian Self-Determination Fund - Major Fund .. .... .. ........................ .. .. ................... ..... .............. .. .... .... .. .. ... ..... .. .... 59 ii GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE TABLE OF CONTENTS- CONTINUED Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Indian Self-Determination Fund - Major Fund .................... .... ..... ... .... ......................... ...... .... ....... .............. ......... 61 Combining Balance Sheet - Nonmajor Special Revenue Funds .... .. .............. ............ ... 65 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Special Revenue Funds .... .... .. .. ... .. ... ............................................................... ... .... ...... .......... 67 Combining Balance Sheet - U.S. Department of Interior - Non major Special Revenue Funds ........ .. .. .. ... ... ....... .. .. ............................................... 70 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - U.S. Department of Interior- Nonmajor Special Revenue Funds ............. .. ................ ................................ 74 Combining Balance Sheet- U.S. Department of Defense - Nonmajor Special Revenue Funds ........... ...... .. .......................................................... 81 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - U.S. Department of Defense - Nonmajor Special Revenue Funds .... ... .... ........ ... .................. ............... ... .................... 82 Combining Balance Sheet - U.S. Department of Health & Human Services - Nonmajor Special Revenue Funds ................ .. .......................... 83 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances -U.S. Department of Health & Human Services - Non major Special Revenue Funds ............................................ 85 Combining Balance Sheet -U.S. Department of Environmental Protection Agency - Nonmajor Special Revenue Funds ... .... ...... .......... ....... ..... .. .. ........ .... .. ........................................ ............. 88 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances -U.S. Department of Environmental Protection Agency - Nonmajor Special Revenue Funds ... .. ... .. .......................................... .. ... .... .................. .. ..... ........ 89 Combining Balance Sheet - U.S. Department of Justice - Non major Special Revenue Funds ..... ......... .............. .. ....... ........... .... .. ... ............. ..... ... 91 iii GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE TABLE OF CONTENTS- CONTINUED Combining Schedule of Revenues, Expenditures and Changes in Fund Balances -U.S. Department of Justice - Nonmajor Special Revenue Funds .. .... .. ... ... .. .......... ...... ..... ............ ..... ........ 92 Combining Balance Sheet- U.S. Department of Commerce - Non major Special Revenue Funds .. ..... .................... .... .... ..................... 94 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - U.S. Department of Commerce - Nonmajor Special Revenue Funds .. ........ ... ... ... ... ... .. ... ... .. ..................... 95 Combining Balance Sheet -U.S. Department of Agriculture - Nonmajor Special Revenue Funds .......... ... ...... ..... ...... .... .... ........... ... ... ..... ............. ..... 96 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances -U.S. Department of Agriculture - Nonmajor Special Revenue Funds .. ... ......... ... ... ..... .... .... .... .. .... ......... ... .. 97 Combining Balance Sheet -U.S. Department of Labor - Nonmajor Special Revenue Funds ... ... ......... ... ........ .... .......... ...... .. ..... ..... .... ..... .... .... .. 98 Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances -U.S. Department of Labor - Nonmajor Special Revenue Funds ............ ... .......... .... .... ........ ...... .. .. ............ .. 99 Combining Balance Sheet - U.S. Department of Homeland Security - Nonmajor Special Revenue Funds .... ... .. .............. .......... ... ..... ........ ... .. ..... 100 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - U.S. Department of Homeland Security - Non major Special Revenue Funds ..... ... ..... ...................... .. .. .. 101 Combining Balance Sheet -U.S. Department of Education - Nonmajor Special Revenue Funds .. ... ....... .. .................. .. .... .. .......... ........ ..... .. ........... 102 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - U.S. Department of Education - Nonmajor Special Revenue Funds .... .... .... ... ........ ..... ... ........................ 103 Combining Balance Sheet - U.S. Department of Energy - Nonmajor Special Revenue Funds .... ... ...... .... .. .......... ... .... ...... .... .. ............ .... ... ... ..... 104 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances -U.S. Department of Energy - Non major Special Revenue Funds ..... ...... ..... ..... ... ..... .... ....... ............. .... .... 105 iv GOVERNMENTAL DEPARTMENTS OF THE YANKTON SIOUX TRIBE TABLE OF CONTENTS- CONTINUED Combining Balance Sheet - Institute of Museum and Library Services - Nonmajor Special Revenue Funds .... ... .... ...... .. .. .... .. .......... ....... ... 106 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Institute of Museum and Library Services - Non major Special Revenue Funds ... ....... ... ..... .. ...... ..... ............ .... 107 Combining Balance Sheet - Other Special Revenue Funds - Nonmajor Special Revenue Funds .... ... .... ..... ..... ..... .... ..... .. ....... .. .... ... .. ... .. ... 108 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Other Special Revenue Funds - Nonmajor Special Revenue Funds ..... ... ......... .. ....... ... ...... .. ..... .. .... .. .. ...... ...... 109 V LLC certified public accountants INDEPENDENT AUDITOR'S REPORT Business and Claims Committee Yankton Sioux Tribe Wagner, South Dakota We have audited the accompanying financial