Audit 21185

Title: Unearned Revenue Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Ninilchik TraditionalCouncil under programs of the federal government for the year ended September 30, 2022. The information in this Schedule is presented inaccordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of theoperations of Ninilchik Traditional Council, it is not intended to and does not present the financial position, changes in net position or cashflows of Ninilchik Traditional Council. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognizedfollowing the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited asto reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business toamounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Unearned revenue for federal programs consisted of the following:Assistance UnearnedListing RevenueProgram Title Number AmountBIA 638 Contracts:Indian Education Assistance to Schools FY20 15.130 $ 1,272Indian Education Assistance to Schools FY21 15.130 1 ,510Indian Education Assistance to Schools FY22 15.130 5 ,778Consolidated Tribal Government Program FY20 15.021 4,502Consolidated Tribal Government Program FY21 15.021 12,513Consolidated Tribal Government Program FY22 15.021 47,444Services to Indian Children, Elderly and Families FY21 15.025 55,922Services to Indian Children, Elderly and Families FY22 15.025 9,990Indian Child Welfare Act Titles II Grants FY212 15.144 4 ,183Indian Self-Determination Contract Support FY22 15.024 5 0,680Indian Social Services Welfare Assistance FY22 15.113 7 ,468Indian Law Enforcement FY20 15.030 2,388Indian Law Enforcement FY21 15.030 5,000Indian Rights Protection FY22 15.036 454Indian Adult Education FY20 15.026 420Indian Adult Education FY22 15.026 320Water Resources on Indian Lands FY20 15.037 86Water Resources on Indian Lands FY22 15.037 383Aid to Tribal Governments FY21 15.020 40,860Tribal Self-Governance FY22 15.022 7,516Tribal Self-Governance FY22 15.022 75,764Tribal Self-Governance Small Needy Tribes FY21 15.022 9 ,062Tribal Self-Governance Natural Resources FY22 15.022 2 77Agriculture on Indian Lands FY22 15.034 67Indian Housing Assistance FY21 15.141 84,229Forestry on Indian Lands 15.035 2 64,325Department of Transportation BIA Roads 2021 ARPA Highway Planning and Construction 20.205 18,100Passed Through CITC- Child Care Mandatory and Matching Fundsof the Child Care and Development Fund FY22 93.596 21,945Indian Self-Determination 93.441 3 64,602Indian Self-Determination Small Ambulatory Program 93.441 411,213Passed Through CITC- Stephanie Tubbs Jones Child Welfare Services Program FY22 93.645 8,374Passed Through SCF- Tribal Self-Governance Program: IHS Compacts/Funding Agreements FY22 93.210 26,657U.S. Treasury Emergency Rental Assistance 21.023 208,829U.S. Treasury ARPA Coronavirus State and Local Fiscal Recovery Funds 21.027 2,045,779Total Unearned Revenue $ 3,797,912