OIG-CA-26-036: Determination on Corrective Actions for Desk Review of Chippewa Cree Tribe's Use of Coronavirus Relief Fund

Summary

In letter OIG-CA-26-036 dated May 15, 2026, the Treasury OIG told Chippewa Cree Tribe Chairman Harlan Baker that the tribe's corrective actions addressed the questioned costs found in a desk review of its use of Coronavirus Relief Fund proceeds (OIG-CA-23-018). The letter notes that the CARES Act appropriated $150 billion for the fund and that tribal governments could use it for costs incurred between March 1, 2020 and December 31, 2022. An independent public accounting firm, under a contract monitored by the OIG, had identified $75,090.88 in unsupported questioned costs in the 'grants greater than or equal to $50,000' category. After the OIG asked for supporting documentation in July 2025, the tribe provided adequate documentation between August and September 2025. Pauletta P. Battle, Assistant Inspector General for Audit, signed the letter.

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                                          DEPARTMENT OF THE TREASURY
                                                W ASHINGTON, D.C. 20220




     OFFICE OF
INSPECTOR GENERAL                                   May 15, 2026

            OIG-CA-26-036

            Mr. Harlan Baker
            Chairman
            Chippewa Cree Tribe
            96 Clinic Road
            Box Elder, MT 59521

            Re: Final Determination on Corrective Actions for Desk Review of Chippewa Cree
            Tribe’s Use of Coronavirus Relief Fund Proceeds (OIG-CA-23-018)

            Dear Mr. Baker:

            The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), 1 established
            the Coronavirus Relief Fund (CRF) and appropriated $150 billion for making
            payments to states, District of Columbia, local, territorial, and tribal government
            entities. CRF recipients may use the CRF award funds to cover costs that:

                1. were necessary expenditures incurred due to the public health emergency
                   with respect to the Coronavirus Disease 2019 (COVID-19);
                2. were not accounted for in the government’s budget most recently approved
                   as of March 27, 2020; and
                3. were incurred between March 1, 2020, and ended on December 31, 2021,
                   for states, local governments, and territories. In the case of tribal
                   governments, were incurred between March 1, 2020, and ended on
                   December 31, 2022.

            Under a contract monitored by our office, a certified independent public accounting
            firm performed a desk review to evaluate Chippewa Cree Tribe’s documentation
            supporting its uses of CRF proceeds as reported in the GrantSolutions 2 portal. In
            the desk review memorandum, 3 the independent public accounting firm identified
            total unsupported questioned costs of $75,090.88 in the “grants greater than or
            equal to $50,000” category.


            1
                P.L. 116-136 (March 27, 2020)
            2
                GrantSolutions, a grant and program management Federal shared service provider under the
                United States Department of Health and Human Services, developed a customized and user-
                friendly reporting solution to capture the use of CRF payments from prime recipients.
            3
                Treasury OIG, Desk Review of Chippewa Cree Tribe’s Use of Coronavirus Relief Fund Proceeds,
                OIG-CA-23-018 (June 26, 2023)


                                                                                                              1
In July 2025, we contacted Chippewa Cree Tribe requesting it provide supporting
documentation for the questioned costs. Between August and September 2025,
Chippewa Cree Tribe provided adequate supporting documentation for the
$75,090.88 questioned costs. As such, Chippewa Cree Tribe’s corrective actions
addressed the questioned costs identified in the desk review.

We appreciate the courtesy and cooperation provided to our staff during the desk
review follow-up. If you have any questions or require further information, please
contact me at (202) 927-5400, or a member of your staff may contact Dianna L.
Jones, Audit Director, at (202) 997-4491.

Sincerely,

/s/

Pauletta P. Battle
Assistant Inspector General for Audit



cc: Michelle A. Dickerman, Deputy Assistant General Counsel, Department of the
      Treasury
    Danielle R. Christensen, Deputy Chief Program Officer for State and Local
      Programs, Office of Capital Access, Department of the Treasury
    Jeffery W. Stout, Acting Chief Program Officer, Office of Capital Access,
      Department of the Treasury
    Thao P. Tran, Acting Chief Operating Officer, Department of the Treasury




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