FAC Explorer

Audit 294703

FY End
2023-09-30
Total Expended
$4.88M
Findings
4
Programs
22
Organization: Chugach Regional Resource Commission (AK)
Year: 2023 Accepted: 2024-03-12
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
375631 2022-001 Material Weakness - L
375632 2022-001 Material Weakness - L
952073 2022-001 Material Weakness - L
952074 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.019 Coronavirus Relief Fund $2.21M Yes 1
11.307 Economic Adjustment Assistance $344,005 Yes 1
93.581 Improving the Capability of Indian Tribal Governments to Regulate Environmental Quality $199,488 - 0
15.036 Indian Rights Protection $186,227 - 0
15.643 Alaska Migratory Bird CO-Management Council $124,750 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $119,330 - 0
66.926 Indian Environmental General Assistance Program (gap) $109,075 - 0
15.820 National Climate Change and Wildlife Science Center $97,295 - 0
11.012 Integrated Ocean Observing System (ioos) $45,242 - 0
15.022 Tribal Self-Governance $44,068 - 0
66.461 Regional Wetland Program Development Grants $42,077 - 0
15.554 Cooperative Watershed Management Program $25,409 - 0
15.639 Tribal Wildlife Grants Program $22,167 - 0
10.683 National Fish and Wildlife Foundation $19,492 - 0
11.017 Ocean Acidification Program (oap) $17,543 - 0
10.707 Research Joint Venture and Cost Reimbursable Agreements $14,328 - 0
15.156 Cooperative Landscape Conservation $12,616 - 0
11.472 Unallied Science Program $6,285 - 0
15.939 Heritage Partnership $4,501 - 0
10.181 Ams - Pandemic Response and Safety Grants Program/ Ams - Farmworker and Meatpacking Worker Relief Grant Program $2,949 - 0
15.034 Agriculture on Indian Lands $1,679 - 0
10.179 Micro-Grants for Food Security Program $1,493 - 0

Contacts

Name Title Type
WA5SAEDGFH76 Willow Hetrick Auditee
9073340113 Steve Wadleigh Auditor
No contacts on file

Notes to SEFA

Title: Note 3. Passed Through Awards Accounting Policies: Note 1. Basis of Presentation The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Chugach Regional Resources Commission under programs of the federal government for the year ended September 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Chugach Regional Resources Commission it is not intended to and does not present the financial statements of Chugach Regional Resources Commission. Note 2. Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Chugach Regional Resources Commission has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Note 1. Basis of Presentation The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Chugach Regional Resources Commission under programs of the federal government for the year ended September 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Chugach Regional Resources Commission it is not intended to and does not present the financial statements of Chugach Regional Resources Commission. Note 2. Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Chugach Regional Resources Commission has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Note 1. Basis of Presentation The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Chugach Regional Resources Commission under programs of the federal government for the year ended September 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Chugach Regional Resources Commission it is not intended to and does not present the financial statements of Chugach Regional Resources Commission. Note 2. Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Chugach Regional Resources Commission has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Note 1. Basis of Presentation The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Chugach Regional Resources Commission under programs of the federal government for the year ended September 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Chugach Regional Resources Commission it is not intended to and does not present the financial statements of Chugach Regional Resources Commission. Note 2. Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Chugach Regional Resources Commission has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Chugach Regional Resources Commission has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The following funding was passed through to subrecipients: Assistance Listing Number Department Subrecipients Amount 11.307 Commerce Native Conservancy $ 25,603 66.461 Environmental Protection Agency University of Alaska Anchorage 9,940 Total Passed Through to Subrecipients $ 35,543

Finding Details

Finding 2022-001
Federal Agency: U.S. Department of Commerce and U.S. Department of the Treasury Federal Program: Economic Development Cluster and Coronavirus Relief Fund, respectively Assistance Listing Number: 11.307 and 21.019, respectively Grant Number: 07 7907702 (11.307) and SLT2049 (21.019), respectively Award Period: 2022 and 2022, respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: The Organization did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report, or nine months plus any extensions after the end of the audit report, (i.e. the FAC Report was not submitted timely.) Condition and Context: The Uniform Guidance requires that the reporting package will be submitted within the earlier of nine months plus any extensions after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Cause: Due to turnover of the Organization’s contract accountant, the Organization was unable to have their annual audit completed within the required timeframe, and subsequently were late in submission of the FAC report. Effect: The Organization was not in compliance with Uniform Guidance reporting requirements. Questioned Costs: None. Repeat finding: This is not a repeat finding, as such it appears to be an isolated instance. Recommendation: The Organization needs to work on getting financial information more timely (i.e. submit the reporting package within the guidelines of Uniform Guidance). Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2022-001
Federal Agency: U.S. Department of Commerce and U.S. Department of the Treasury Federal Program: Economic Development Cluster and Coronavirus Relief Fund, respectively Assistance Listing Number: 11.307 and 21.019, respectively Grant Number: 07 7907702 (11.307) and SLT2049 (21.019), respectively Award Period: 2022 and 2022, respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: The Organization did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report, or nine months plus any extensions after the end of the audit report, (i.e. the FAC Report was not submitted timely.) Condition and Context: The Uniform Guidance requires that the reporting package will be submitted within the earlier of nine months plus any extensions after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Cause: Due to turnover of the Organization’s contract accountant, the Organization was unable to have their annual audit completed within the required timeframe, and subsequently were late in submission of the FAC report. Effect: The Organization was not in compliance with Uniform Guidance reporting requirements. Questioned Costs: None. Repeat finding: This is not a repeat finding, as such it appears to be an isolated instance. Recommendation: The Organization needs to work on getting financial information more timely (i.e. submit the reporting package within the guidelines of Uniform Guidance). Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2022-001
Federal Agency: U.S. Department of Commerce and U.S. Department of the Treasury Federal Program: Economic Development Cluster and Coronavirus Relief Fund, respectively Assistance Listing Number: 11.307 and 21.019, respectively Grant Number: 07 7907702 (11.307) and SLT2049 (21.019), respectively Award Period: 2022 and 2022, respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: The Organization did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report, or nine months plus any extensions after the end of the audit report, (i.e. the FAC Report was not submitted timely.) Condition and Context: The Uniform Guidance requires that the reporting package will be submitted within the earlier of nine months plus any extensions after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Cause: Due to turnover of the Organization’s contract accountant, the Organization was unable to have their annual audit completed within the required timeframe, and subsequently were late in submission of the FAC report. Effect: The Organization was not in compliance with Uniform Guidance reporting requirements. Questioned Costs: None. Repeat finding: This is not a repeat finding, as such it appears to be an isolated instance. Recommendation: The Organization needs to work on getting financial information more timely (i.e. submit the reporting package within the guidelines of Uniform Guidance). Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2022-001
Federal Agency: U.S. Department of Commerce and U.S. Department of the Treasury Federal Program: Economic Development Cluster and Coronavirus Relief Fund, respectively Assistance Listing Number: 11.307 and 21.019, respectively Grant Number: 07 7907702 (11.307) and SLT2049 (21.019), respectively Award Period: 2022 and 2022, respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: The Organization did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report, or nine months plus any extensions after the end of the audit report, (i.e. the FAC Report was not submitted timely.) Condition and Context: The Uniform Guidance requires that the reporting package will be submitted within the earlier of nine months plus any extensions after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Cause: Due to turnover of the Organization’s contract accountant, the Organization was unable to have their annual audit completed within the required timeframe, and subsequently were late in submission of the FAC report. Effect: The Organization was not in compliance with Uniform Guidance reporting requirements. Questioned Costs: None. Repeat finding: This is not a repeat finding, as such it appears to be an isolated instance. Recommendation: The Organization needs to work on getting financial information more timely (i.e. submit the reporting package within the guidelines of Uniform Guidance). Management Response: Management agrees with this finding, see Corrective Action Plan.