Title: Commingled Assistance
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federalaward activity of Cook Inlet Tribal Council, Inc. and Subsidiaries under Programs of the federalgovernment for the year ended September 30, 2022. The information in this Schedule is presentedin accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Because the Schedule presents only a selected portion of the operations ofCook Inlet Tribal Council, Inc. and Subsidiaries, it is not intended to and does not present thefinancial position, changes in net assets or cash flows of Cook Inlet Tribal Council, Inc. andSubsidiaries. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following, as applicable, Cost Principle for Non-Profit Organizations,or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures arenot allowable or are limited as to reimbursement. Negative amounts shown on the Schedulerepresent adjustments or credits made in the normal course of business to amounts reported asexpenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Under Public Law 102-477, Cook Inlet Tribal Council, Inc. and Subsidiaries received funding for FY2019-2021 and FY2022 for the following programs: Indian Self Determination Contract Support (AssistanceListing# 15.024), Indian Employment Assistance (Assistance Listing # 15.108), Indian Social ServicesWelfare Assistance (Assistance Listing # 15.113), Indian Education Higher Education Grant (AssistanceListing # 15.114), Indian Education Assistance to Schools (Assistance Listing # 15.130), Native AmericanEmployment and Training (Assistance Listing # 17.265), Temporary Assistance for Needy Families(Assistance Listing # 93.558), Community Services Block Grant (Assistance Listing # 93.569), Child CareMandatory and Matching Funds of the Child Care Development Fund (Assistance Listing # 93.596), TribalWork Grants (Assistance Listing # 93.594), and Career and Technical Education Grants to NativeAmericans and Alaska Natives (Assistance Listing # 84.101).
Title: Deferred Revenue by Assistance Listing Number
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federalaward activity of Cook Inlet Tribal Council, Inc. and Subsidiaries under Programs of the federalgovernment for the year ended September 30, 2022. The information in this Schedule is presentedin accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Because the Schedule presents only a selected portion of the operations ofCook Inlet Tribal Council, Inc. and Subsidiaries, it is not intended to and does not present thefinancial position, changes in net assets or cash flows of Cook Inlet Tribal Council, Inc. andSubsidiaries. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following, as applicable, Cost Principle for Non-Profit Organizations,or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures arenot allowable or are limited as to reimbursement. Negative amounts shown on the Schedulerepresent adjustments or credits made in the normal course of business to amounts reported asexpenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Deferred revenue by Assistance Listing Number at September 30, 2022 consists of thefollowing:Program TitleAssistance ListingNumber AmountIndian Community Development Block Grant 14.862 $ 4,238WIOA Youth Activities 17.259 16,539Coronavirus Relief Fund 21.019 17,225Career and Technical Education Grants to NativeAmericans and Alaska Natives 84.101A 5,311Alaska Native Educational Programs 84.356A 4,549Education Stabilization Fund 84.425D 458Indian Self-Determination 93.441 85,849Pregnancy Assistance Fund Program 93.500 166Stephanie Tubbs Jones Child Welfare Services Program 93.645 10,045Emergency Grants to Address Mental and Substance UseDisorders During COVID-19 93.665 123Opioid STR 93.788 3,010Disaster Grants Public Assistance 97.036 3,495$ 151,008
Title: Net Assets with Donor Restrictions by Assistance Listing Number
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federalaward activity of Cook Inlet Tribal Council, Inc. and Subsidiaries under Programs of the federalgovernment for the year ended September 30, 2022. The information in this Schedule is presentedin accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Because the Schedule presents only a selected portion of the operations ofCook Inlet Tribal Council, Inc. and Subsidiaries, it is not intended to and does not present thefinancial position, changes in net assets or cash flows of Cook Inlet Tribal Council, Inc. andSubsidiaries. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following, as applicable, Cost Principle for Non-Profit Organizations,or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures arenot allowable or are limited as to reimbursement. Negative amounts shown on the Schedulerepresent adjustments or credits made in the normal course of business to amounts reported asexpenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Net Assets with Donor Restrictions by Assistance Listing Number at September 30, 2022 consistsof the following:Program TitleAssistance ListingNumber Amount2019-2021 P.L. 102-477 Contract 15.U01 $ 30,639,5072022-2024 P.L. 102-477 Contract 15.U02 4,757,367Aid to Tribal Government 15.020 677,021Tribal Self Governance 15.022 180,000Indian Self-Determination Contract Support 15.024 1,452,674Services to Indian Children, Elderly and Families 15.025 14,473Tribal Courts 15.029 1,386,010Indian Law Enforcement 15.030 441,132Indian Education Assistance to Schools 15.130 29,963Indian Employment Assistance 15.108 47,594Indian Self-Determination 93.441 3,819,617$ 43,445,358
Title: Consolidated Financial Statements
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federalaward activity of Cook Inlet Tribal Council, Inc. and Subsidiaries under Programs of the federalgovernment for the year ended September 30, 2022. The information in this Schedule is presentedin accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Because the Schedule presents only a selected portion of the operations ofCook Inlet Tribal Council, Inc. and Subsidiaries, it is not intended to and does not present thefinancial position, changes in net assets or cash flows of Cook Inlet Tribal Council, Inc. andSubsidiaries. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following, as applicable, Cost Principle for Non-Profit Organizations,or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures arenot allowable or are limited as to reimbursement. Negative amounts shown on the Schedulerepresent adjustments or credits made in the normal course of business to amounts reported asexpenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The schedule of expenditure of federal awards included in this report only includes the federalexpenditures of Cook Inlet Tribal Council, Inc. and Subsidiaries. This report does not include the federalexpenditures for Alaska Native Justice Center Inc. (ANJC) or Clare Swan Early Leaning Center (CSELC).A separate report is issued for ANJC and CSELC that includes their schedule of expenditure of federalawards. ANJC and CSELC file separate data collection forms for reporting under Uniform Guidance.Included in the Cook Inlet Tribal Council, Inc. and Subsidiaries (CITC) consolidated financialstatements is $6,949,747 in federal governmental revenue for ANJC which includes $965,008 inamount passed through from CITC and $3,925,139 of federal governmental revenue for CSELC whichincludes $2,567,344 amount passed through from CITC.