Title: Note 1. Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures 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 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.
De Minimis Rate Used: N
Rate Explanation: Cook Inlet Tribal Council, Inc. and Subsidiaries has elected not to use the 10-percent de Minimis indirect cost rate allowed under Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Cook Inlet Tribal Council, Inc. and Subsidiaries under Programs of the federal government for the year ended September 30, 2023. 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 Cook Inlet Tribal Council, Inc. and Subsidiaries, it is not intended to and does not present the financial position, changes in net assets or cash flows of Cook Inlet Tribal Council, Inc. and Subsidiaries.
Title: Note 4. Commingled Assistance
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures 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 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.
De Minimis Rate Used: N
Rate Explanation: Cook Inlet Tribal Council, Inc. and Subsidiaries has elected not to use the 10-percent de Minimis indirect cost rate allowed under Uniform Guidance.
Under Public Law 102-477, Cook Inlet Tribal Council, Inc. and Subsidiaries received funding for FY2019-2021 and FY2022-2023 for the following programs: Indian Self Determination Contract Support (Assistance Listing# 15.024), Indian Employment Assistance (Assistance Listing # 15.108), Indian Social Services Welfare Assistance (Assistance Listing # 15.113), Indian Higher Education Grant (Assistance Listing # 15.114), Indian Education Assistance to Schools (Assistance Listing # 15.130), Native American Employment and Training (Assistance Listing # 17.265), Native American Career and Technical Education Program (NACTEP) (Assistance Listing #84.101A), Temporary Assistance for Needy Families (Assistance Listing # 93.558), Community Services Block Grant (Assistance Listing # 93.569), Child Care and Development Block Grant (Assistance Listing # 93.575), Child Care Mandatory and Matching Funds of the Child Care Development Fund (Assistance Listing # 93.596), and Tribal Work Grants (Assistance Listing # 93.594). Additionally, Public Law 102-477, Cook Inlet Tribal Council, Inc. and Subsidiaries received funding for FY2022-2023 for the following programs: WIOA National Dislocated Worker Grants/ WIA National Emergency Grants (Assistance Listing# 17.277), American Indian Vocational Rehabilitation Services (Assistance Listing# 84.250N), Alaska Native Educational Programs (Assistance Listing# 84.356A) and Low-Income Home Energy Assistance (Assistance Listing# 93.568).
Title: Note 5. Refundable Advances by Assistance Listing Number
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures 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 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.
De Minimis Rate Used: N
Rate Explanation: Cook Inlet Tribal Council, Inc. and Subsidiaries has elected not to use the 10-percent de Minimis indirect cost rate allowed under Uniform Guidance.
Refundable advances by Assistance Listing Number at September 30, 2023 consists of the following:
Program Title Assistance Listing Number Amount
Passed through Alaska Native Justice Center 16.812 $ 87
Promoting Safe and Stable Families 93.556 20,045
Child Care and Development Block Grant 93.575 181
Substance Abuse and Mental Health Services Projects of Regional and National Significance 93.788 40,234
Disaster Grants - Public Assistance (Presidentially Declared Disasters) 97.036 3,495
Alaska Native Educational Programs 84.356A 4,559
Native American and Alaskan Children in School 84.365C 3,108
$ 71,709
Title: Note 6. Net Assets with Donor Restrictions by Assistance Listing Number
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures 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 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.
De Minimis Rate Used: N
Rate Explanation: Cook Inlet Tribal Council, Inc. and Subsidiaries has elected not to use the 10-percent de Minimis indirect cost rate allowed under Uniform Guidance.
Net Assets with Donor Restrictions by Assistance Listing Number at September 30, 2023 consists of the following:
Program Title Assistance Listing Number Amount
2019-2021 P.L. 102-477 Contract 15.U03 $28,062,144
2022-2024 P.L. 102-477 Contract 15.U04 13,606,726
638 Contract - Aid to Tribal Governments 15.020 189,267
638 Contract - Tribal Self Governance 15.022 174,232
638 Contract - Indian Self Determination Contract Support 15.024 581,429
638 Contract - Services to Indian Children, Elderly, and Families 15.025 562,781
638 Contract - Tribal Courts 15.029 1,028,461
638 Contract - Indian Law Enforcement 15.030 395,206
638 Contract - Indian Education Assistance to Schools 15.130 5,684
638 Contract - Indian Housing Assistance 15.141 364,973
Indian Self Determination 93.441 1,665,286
$ 46,636,189
Title: Note 7. Consolidated Financial Statements
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures 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 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.
De Minimis Rate Used: N
Rate Explanation: Cook Inlet Tribal Council, Inc. and Subsidiaries has elected not to use the 10-percent de Minimis indirect cost rate allowed under Uniform Guidance.
The schedule of expenditure of federal awards, included in this report only includes the federal expenditures of Cook Inlet Tribal Council, Inc. and Subsidiaries. This report does not include the federal expenditures 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 federal awards. ANJC and CSELC file separate data collection form for reporting under Uniform Guidance. Included in the Cook Inlet Tribal Council, Inc. and Subsidiaries' (CITC) consolidated financial statements is $6,459,532 of federal government revenue related to ANJC which includes $1,730,667 in amounts passed through CITC and $3,439,114 of federal government revenue related to CSELC which includes $2,240,163 in amounts passed through CITC.