FAC Explorer

Audit 291351

FY End
2017-12-31
Total Expended
$761,703
Findings
18
Programs
7
Organization: Kwethluk Ira Council (AK)
Year: 2017 Accepted: 2024-02-20
Auditor: Brad Cage CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369800 2017-002 Material Weakness Yes L
369801 2017-003 Material Weakness Yes L
369802 2017-002 Material Weakness Yes L
369803 2017-003 Material Weakness Yes L
369804 2017-002 Material Weakness Yes L
369805 2017-003 Material Weakness Yes L
369806 2017-003 Material Weakness Yes L
369807 2017-004 Material Weakness - I
369808 2017-002 Material Weakness Yes L
946242 2017-002 Material Weakness Yes L
946243 2017-003 Material Weakness Yes L
946244 2017-002 Material Weakness Yes L
946245 2017-003 Material Weakness Yes L
946246 2017-002 Material Weakness Yes L
946247 2017-003 Material Weakness Yes L
946248 2017-003 Material Weakness Yes L
946249 2017-004 Material Weakness - I
946250 2017-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.867 Indian Housing Block Grants $265,623 Yes 3
66.926 Indian Environmental General Assistance Program (gap) $186,405 - 0
93.575 Child Care and Development Block Grant $43,313 - 0
15.021 Consolidated Tribal Government Program $33,965 Yes 2
15.144 Indian Child Welfare Act_title II Grants $26,747 - 0
17.259 Wia Youth Activities $16,380 - 0
20.205 Highway Planning and Construction $3,257 - 0

Contacts

Name Title Type
TNL1YMP832F1 Chariton Epchook Auditee
9077576714 Brad Cage Auditor
No contacts on file

Notes to SEFA

Accounting Policies: THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (THE SCHEDULE) INCUDES THE FEDERAL GRANT ACTIVITY OF KIRAC UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED DECEMBER 31, 2017. THE INFORMATION IN THE SCHEDULE IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS OF THE UNIFORM GUIDANCE. BECAUSE THE SCHEDULE PRESENTS ONLY A SELECTED PORTION OF THE OPERATIONS OF KIRAC, IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION, CHANGES IN NET ASSETS, OR CASH FLOWS OF KIRAC. De Minimis Rate Used: N Rate Explanation: The KIRAC has not elected to use the 10% de miminus indirect cost rate.

Finding Details

Finding 2017-002
I NOTED THAT ALL OF THE REQUIRED QUARTERLY AND NARRATIVE REPORTS WERE NOT FILED OR RETAINED FOR THE BIA 638 GRANT. I ALSO NOTED THAT THE ANNUAL APR HUD REPORT AS WELL AS THE QUARTERLY425 HUD REPORTS DID NOT APPEAR TO BE FILED TIMELY. PER 2CFR SECTION 200.328 AND 329 THE COUNCIL MUST COMPLY WITH ANY FINANCIAL AND PROGRAMATIC REPORTING REQUIREMENTS. NO QUESTIONED COSTS. I WAS NOT ABLE TO REVIEW THE 4 QUARTERLY REPORTS FOR THE BIA 638 GRANTS. I NOTED THAT THE 4 QUARTERLY REPORTS AND THE ANNUAL APR FOR THE HUD IHBG GRANT WERE FILED BUT NOT DONE TIMELY.
Finding 2017-003
THE COUNCIL DID NOT SUBMIT THEIR AUDIT WITHIN 9 MONTHS OF YEAR END. NO QUESTIONED COSTS.
Finding 2017-002
I NOTED THAT ALL OF THE REQUIRED QUARTERLY AND NARRATIVE REPORTS WERE NOT FILED OR RETAINED FOR THE BIA 638 GRANT. I ALSO NOTED THAT THE ANNUAL APR HUD REPORT AS WELL AS THE QUARTERLY425 HUD REPORTS DID NOT APPEAR TO BE FILED TIMELY. PER 2CFR SECTION 200.328 AND 329 THE COUNCIL MUST COMPLY WITH ANY FINANCIAL AND PROGRAMATIC REPORTING REQUIREMENTS. NO QUESTIONED COSTS. I WAS NOT ABLE TO REVIEW THE 4 QUARTERLY REPORTS FOR THE BIA 638 GRANTS. I NOTED THAT THE 4 QUARTERLY REPORTS AND THE ANNUAL APR FOR THE HUD IHBG GRANT WERE FILED BUT NOT DONE TIMELY.
Finding 2017-003
THE COUNCIL DID NOT SUBMIT THEIR AUDIT WITHIN 9 MONTHS OF YEAR END. NO QUESTIONED COSTS.
Finding 2017-002
I NOTED THAT ALL OF THE REQUIRED QUARTERLY AND NARRATIVE REPORTS WERE NOT FILED OR RETAINED FOR THE BIA 638 GRANT. I ALSO NOTED THAT THE ANNUAL APR HUD REPORT AS WELL AS THE QUARTERLY425 HUD REPORTS DID NOT APPEAR TO BE FILED TIMELY. PER 2CFR SECTION 200.328 AND 329 THE COUNCIL MUST COMPLY WITH ANY FINANCIAL AND PROGRAMATIC REPORTING REQUIREMENTS. NO QUESTIONED COSTS. I WAS NOT ABLE TO REVIEW THE 4 QUARTERLY REPORTS FOR THE BIA 638 GRANTS. I NOTED THAT THE 4 QUARTERLY REPORTS AND THE ANNUAL APR FOR THE HUD IHBG GRANT WERE FILED BUT NOT DONE TIMELY.
Finding 2017-003
THE COUNCIL DID NOT SUBMIT THEIR AUDIT WITHIN 9 MONTHS OF YEAR END. NO QUESTIONED COSTS.
Finding 2017-003
THE COUNCIL DID NOT SUBMIT THEIR AUDIT WITHIN 9 MONTHS OF YEAR END. NO QUESTIONED COSTS.
Finding 2017-004
DURING MY AUDIT I NOTED THAT THE KIRAC DID NOT PROPERLY DOCUMENT THE PROCUREMENT OF ONE PURCHASE OVER 5K FOR THE NAHASDA PROGRAM. PER THE UNIFORM GUIDANCE, KIRAC MUST FOLLOW FEDERAL PROCUREMENT REQUIREMENTS THE PURCHASE WAS IN THE AMOUNT OF $10,170. I TESTED ONE ITEM IN EXCESS OF THE PROCUREMNET THRESHOLD FOR PROPER PROCUREMENT, WHICH IT DID NOT.
Finding 2017-002
I NOTED THAT ALL OF THE REQUIRED QUARTERLY AND NARRATIVE REPORTS WERE NOT FILED OR RETAINED FOR THE BIA 638 GRANT. I ALSO NOTED THAT THE ANNUAL APR HUD REPORT AS WELL AS THE QUARTERLY425 HUD REPORTS DID NOT APPEAR TO BE FILED TIMELY. PER 2CFR SECTION 200.328 AND 329 THE COUNCIL MUST COMPLY WITH ANY FINANCIAL AND PROGRAMATIC REPORTING REQUIREMENTS. NO QUESTIONED COSTS. I WAS NOT ABLE TO REVIEW THE 4 QUARTERLY REPORTS FOR THE BIA 638 GRANTS. I NOTED THAT THE 4 QUARTERLY REPORTS AND THE ANNUAL APR FOR THE HUD IHBG GRANT WERE FILED BUT NOT DONE TIMELY.
Finding 2017-002
I NOTED THAT ALL OF THE REQUIRED QUARTERLY AND NARRATIVE REPORTS WERE NOT FILED OR RETAINED FOR THE BIA 638 GRANT. I ALSO NOTED THAT THE ANNUAL APR HUD REPORT AS WELL AS THE QUARTERLY425 HUD REPORTS DID NOT APPEAR TO BE FILED TIMELY. PER 2CFR SECTION 200.328 AND 329 THE COUNCIL MUST COMPLY WITH ANY FINANCIAL AND PROGRAMATIC REPORTING REQUIREMENTS. NO QUESTIONED COSTS. I WAS NOT ABLE TO REVIEW THE 4 QUARTERLY REPORTS FOR THE BIA 638 GRANTS. I NOTED THAT THE 4 QUARTERLY REPORTS AND THE ANNUAL APR FOR THE HUD IHBG GRANT WERE FILED BUT NOT DONE TIMELY.
Finding 2017-003
THE COUNCIL DID NOT SUBMIT THEIR AUDIT WITHIN 9 MONTHS OF YEAR END. NO QUESTIONED COSTS.
Finding 2017-002
I NOTED THAT ALL OF THE REQUIRED QUARTERLY AND NARRATIVE REPORTS WERE NOT FILED OR RETAINED FOR THE BIA 638 GRANT. I ALSO NOTED THAT THE ANNUAL APR HUD REPORT AS WELL AS THE QUARTERLY425 HUD REPORTS DID NOT APPEAR TO BE FILED TIMELY. PER 2CFR SECTION 200.328 AND 329 THE COUNCIL MUST COMPLY WITH ANY FINANCIAL AND PROGRAMATIC REPORTING REQUIREMENTS. NO QUESTIONED COSTS. I WAS NOT ABLE TO REVIEW THE 4 QUARTERLY REPORTS FOR THE BIA 638 GRANTS. I NOTED THAT THE 4 QUARTERLY REPORTS AND THE ANNUAL APR FOR THE HUD IHBG GRANT WERE FILED BUT NOT DONE TIMELY.
Finding 2017-003
THE COUNCIL DID NOT SUBMIT THEIR AUDIT WITHIN 9 MONTHS OF YEAR END. NO QUESTIONED COSTS.
Finding 2017-002
I NOTED THAT ALL OF THE REQUIRED QUARTERLY AND NARRATIVE REPORTS WERE NOT FILED OR RETAINED FOR THE BIA 638 GRANT. I ALSO NOTED THAT THE ANNUAL APR HUD REPORT AS WELL AS THE QUARTERLY425 HUD REPORTS DID NOT APPEAR TO BE FILED TIMELY. PER 2CFR SECTION 200.328 AND 329 THE COUNCIL MUST COMPLY WITH ANY FINANCIAL AND PROGRAMATIC REPORTING REQUIREMENTS. NO QUESTIONED COSTS. I WAS NOT ABLE TO REVIEW THE 4 QUARTERLY REPORTS FOR THE BIA 638 GRANTS. I NOTED THAT THE 4 QUARTERLY REPORTS AND THE ANNUAL APR FOR THE HUD IHBG GRANT WERE FILED BUT NOT DONE TIMELY.
Finding 2017-003
THE COUNCIL DID NOT SUBMIT THEIR AUDIT WITHIN 9 MONTHS OF YEAR END. NO QUESTIONED COSTS.
Finding 2017-003
THE COUNCIL DID NOT SUBMIT THEIR AUDIT WITHIN 9 MONTHS OF YEAR END. NO QUESTIONED COSTS.
Finding 2017-004
DURING MY AUDIT I NOTED THAT THE KIRAC DID NOT PROPERLY DOCUMENT THE PROCUREMENT OF ONE PURCHASE OVER 5K FOR THE NAHASDA PROGRAM. PER THE UNIFORM GUIDANCE, KIRAC MUST FOLLOW FEDERAL PROCUREMENT REQUIREMENTS THE PURCHASE WAS IN THE AMOUNT OF $10,170. I TESTED ONE ITEM IN EXCESS OF THE PROCUREMNET THRESHOLD FOR PROPER PROCUREMENT, WHICH IT DID NOT.
Finding 2017-002
I NOTED THAT ALL OF THE REQUIRED QUARTERLY AND NARRATIVE REPORTS WERE NOT FILED OR RETAINED FOR THE BIA 638 GRANT. I ALSO NOTED THAT THE ANNUAL APR HUD REPORT AS WELL AS THE QUARTERLY425 HUD REPORTS DID NOT APPEAR TO BE FILED TIMELY. PER 2CFR SECTION 200.328 AND 329 THE COUNCIL MUST COMPLY WITH ANY FINANCIAL AND PROGRAMATIC REPORTING REQUIREMENTS. NO QUESTIONED COSTS. I WAS NOT ABLE TO REVIEW THE 4 QUARTERLY REPORTS FOR THE BIA 638 GRANTS. I NOTED THAT THE 4 QUARTERLY REPORTS AND THE ANNUAL APR FOR THE HUD IHBG GRANT WERE FILED BUT NOT DONE TIMELY.