FAC Explorer

Audit 295414

FY End
2022-09-30
Total Expended
$2.84M
Findings
4
Programs
14
Organization: Native Villake of Kluti-Kaah (AK)
Year: 2022 Accepted: 2024-03-15
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
380749 2022-001 Significant Deficiency Yes B
380750 2022-002 Significant Deficiency Yes L
957191 2022-001 Significant Deficiency Yes B
957192 2022-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.87M Yes 2
66.926 Indian Environmental General Assistance Program (gap) $106,802 - 0
10.674 Wood Utilization Assistance $77,743 - 0
15.020 Aid to Tribal Governments $75,028 - 0
15.030 Indian Law Enforcement $72,095 - 0
15.141 Indian Housing Assistance $67,000 - 0
15.024 Indian Self-Determination Contract Support $62,941 - 0
15.156 Cooperative Landscape Conservation $60,295 - 0
20.205 Highway Planning and Construction $26,214 - 0
93.587 Promote the Survival and Continuing Vitality of Native American Languages $21,189 - 0
90.100 Denali Commission Program $17,806 - 0
21.019 Coronavirus Relief Fund $9,705 - 0
15.114 Indian Education_higher Education Grant Program $8,000 - 0
15.144 Indian Child Welfare Act_title II Grants $3,418 - 0

Contacts

Name Title Type
D7F1Y2B2NKP8 Willard Hand Auditee
9078225541 Joseph Bergene Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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. Native Village of kluti-Kaah has elected not to use the 10% de minimis indirect cost rate allowed under the Unifrom Guidance De Minimis Rate Used: N Rate Explanation: Native Village of Kluti-Kaah has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Native Village of Kluti-Kaah 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 Native Village of Kluti-Kaah, it is not intended to and does not present the basic financial statements of Native Village of Kluti-Kaah.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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. Native Village of kluti-Kaah has elected not to use the 10% de minimis indirect cost rate allowed under the Unifrom Guidance De Minimis Rate Used: N Rate Explanation: Native Village of Kluti-Kaah has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the modified 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. Native Village of Kluti-Kaah has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 3. Passed Through Awards Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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. Native Village of kluti-Kaah has elected not to use the 10% de minimis indirect cost rate allowed under the Unifrom Guidance De Minimis Rate Used: N Rate Explanation: Native Village of Kluti-Kaah has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. No amounts were passed through to subrecipients.

Finding Details

Finding 2022-001
Finding 2022-001 Internal Control Allowable costs / Cost Principles Federal Agencies: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Award Numbers: SLFRP1590 Award Years: 2021 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Supporting documentation must be maintained to substantiate payroll expenses paid and ensure they match the approved payrate on file, and are properly reviewed and authorized by both the employee and the Tribal Administrator. Internal controls should be in place to ensure proper supporting documentation is maintained. Condition and Context: During the course of the audit, we tested 15 payroll transactions and encountered multiple instances in which the payroll action form documenting the authorized pay rate was not signed by both the employee and the Tribal Administrator. Cause: Internal controls related to the payroll action forms have not been followed. Effect: Without proper employee approval of payrate on the personnel action form there is an increased risk of potential disagreement over wage rate. Repeat Finding: This is a repeat finding of financial statement Finding 2021-001. Recommendation: We recommend following controls relating to the approval and documentation of payrates on the employee’s personnel action forms. Management response: Management concurs with the Finding. See Corrective Action Plan.
Finding 2022-002
Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Award Numbers: SLFRP1590 Award Years: 2021 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months 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. Condition and Context: The Village did not adhere to the Uniform Guidance requirement of submitted the reporting package within the earlier of 30 days after the receipt of the audit report, or nine months after year end of the audit period. Cause: Lack of internal controls over Uniform Guidance reporting requirements. Effect: The Village was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: This is a repeat finding of 2021-003 Recommendation: We recommend that management comply with the Uniform Guidance reporting requirements. Management’s Response: Management concurs with this finding, see Corrective Action Plan.
Finding 2022-001
Finding 2022-001 Internal Control Allowable costs / Cost Principles Federal Agencies: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Award Numbers: SLFRP1590 Award Years: 2021 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Supporting documentation must be maintained to substantiate payroll expenses paid and ensure they match the approved payrate on file, and are properly reviewed and authorized by both the employee and the Tribal Administrator. Internal controls should be in place to ensure proper supporting documentation is maintained. Condition and Context: During the course of the audit, we tested 15 payroll transactions and encountered multiple instances in which the payroll action form documenting the authorized pay rate was not signed by both the employee and the Tribal Administrator. Cause: Internal controls related to the payroll action forms have not been followed. Effect: Without proper employee approval of payrate on the personnel action form there is an increased risk of potential disagreement over wage rate. Repeat Finding: This is a repeat finding of financial statement Finding 2021-001. Recommendation: We recommend following controls relating to the approval and documentation of payrates on the employee’s personnel action forms. Management response: Management concurs with the Finding. See Corrective Action Plan.
Finding 2022-002
Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Award Numbers: SLFRP1590 Award Years: 2021 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months 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. Condition and Context: The Village did not adhere to the Uniform Guidance requirement of submitted the reporting package within the earlier of 30 days after the receipt of the audit report, or nine months after year end of the audit period. Cause: Lack of internal controls over Uniform Guidance reporting requirements. Effect: The Village was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: This is a repeat finding of 2021-003 Recommendation: We recommend that management comply with the Uniform Guidance reporting requirements. Management’s Response: Management concurs with this finding, see Corrective Action Plan.