FAC Explorer

Audit 302903

FY End
2021-09-30
Total Expended
$2.10M
Findings
6
Programs
13
Organization: Mentasta Traditional Council (AK)
Year: 2021 Accepted: 2024-04-08
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
392602 2021-001 Significant Deficiency - L
392603 2021-001 Significant Deficiency - L
392604 2021-001 Significant Deficiency - L
969044 2021-001 Significant Deficiency - L
969045 2021-001 Significant Deficiency - L
969046 2021-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.862 Indian Community Development Block Grant Program $800,000 Yes 1
21.019 Coronavirus Relief Fund $352,735 Yes 1
15.020 Aid to Tribal Governments $124,504 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $107,566 - 0
10.674 Wood Utilization Assistance $100,000 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $95,201 - 0
66.926 Indian Environmental General Assistance Program (gap) $85,927 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $84,214 - 0
90.100 Denali Commission Program $70,459 - 0
15.024 Indian Self-Determination Contract Support $66,006 - 0
15.144 Indian Child Welfare Act_title II Grants $16,317 - 0
15.021 Consolidated Tribal Government Program $7,239 - 0
20.205 Highway Planning and Construction $3,473 - 0

Contacts

Name Title Type
HPVCMTTFCW85 Anita Andrews Auditee
9072912319 Joseph Bergene Auditor
No contacts on file

Notes to SEFA

Title: 1.     Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual accounting 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. Mentasta Traditional Council has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Mentasta Traditional Council has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the Mentasta Traditional Council under programs of the federal government for the year ended September 30,2021. 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 operations of it is not intended to and does not present the basic fianncial statements of Mentasta Traditional Council.
Title: 1.     Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual accounting 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. Mentasta Traditional Council has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Mentasta Traditional Council has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the modified accrual accounting 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. Mentasta Traditional Council has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: 1.     Passed Through Awards Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual accounting 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. Mentasta Traditional Council has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Mentasta Traditional Council has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. No amounts were passed through to subrecipients

Finding Details

Finding 2021-001
: Significant Deficiency in Internal Control over Compliance, Noncompliance – Reporting Identification of the federal program Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2021 U.S. Department of the Treasury COVID-19 Relief Fund SLT0632 21.019 2021 U.S. Department of Housing and Urban Development Indian Community Development Block Grant B-19-SR-02-1004 14.862 Criteria or Specific Requirements The Council is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended September 30,2021 was not filed on time Cause The audit was not completed in time to file the form, due to a delay in contracting with an accountant to perform the audit. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required time. Questioned Costs None Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended September 30, 2021 was filed late. Identification as a repeat finding This is not a repeat finding. Recommendation We recommend the Council implement internal control procedures to ensure timely hiring of a CPA firm to complete audit. Views of Responsible Officials Management concurs with the findings. See correction action plan for more information.
Finding 2021-001
: Significant Deficiency in Internal Control over Compliance, Noncompliance – Reporting Identification of the federal program Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2021 U.S. Department of the Treasury COVID-19 Relief Fund SLT0632 21.019 2021 U.S. Department of Housing and Urban Development Indian Community Development Block Grant B-19-SR-02-1004 14.862 Criteria or Specific Requirements The Council is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended September 30,2021 was not filed on time Cause The audit was not completed in time to file the form, due to a delay in contracting with an accountant to perform the audit. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required time. Questioned Costs None Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended September 30, 2021 was filed late. Identification as a repeat finding This is not a repeat finding. Recommendation We recommend the Council implement internal control procedures to ensure timely hiring of a CPA firm to complete audit. Views of Responsible Officials Management concurs with the findings. See correction action plan for more information.
Finding 2021-001
: Significant Deficiency in Internal Control over Compliance, Noncompliance – Reporting Identification of the federal program Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2021 U.S. Department of the Treasury COVID-19 Relief Fund SLT0632 21.019 2021 U.S. Department of Housing and Urban Development Indian Community Development Block Grant B-19-SR-02-1004 14.862 Criteria or Specific Requirements The Council is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended September 30,2021 was not filed on time Cause The audit was not completed in time to file the form, due to a delay in contracting with an accountant to perform the audit. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required time. Questioned Costs None Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended September 30, 2021 was filed late. Identification as a repeat finding This is not a repeat finding. Recommendation We recommend the Council implement internal control procedures to ensure timely hiring of a CPA firm to complete audit. Views of Responsible Officials Management concurs with the findings. See correction action plan for more information.
Finding 2021-001
: Significant Deficiency in Internal Control over Compliance, Noncompliance – Reporting Identification of the federal program Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2021 U.S. Department of the Treasury COVID-19 Relief Fund SLT0632 21.019 2021 U.S. Department of Housing and Urban Development Indian Community Development Block Grant B-19-SR-02-1004 14.862 Criteria or Specific Requirements The Council is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended September 30,2021 was not filed on time Cause The audit was not completed in time to file the form, due to a delay in contracting with an accountant to perform the audit. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required time. Questioned Costs None Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended September 30, 2021 was filed late. Identification as a repeat finding This is not a repeat finding. Recommendation We recommend the Council implement internal control procedures to ensure timely hiring of a CPA firm to complete audit. Views of Responsible Officials Management concurs with the findings. See correction action plan for more information.
Finding 2021-001
: Significant Deficiency in Internal Control over Compliance, Noncompliance – Reporting Identification of the federal program Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2021 U.S. Department of the Treasury COVID-19 Relief Fund SLT0632 21.019 2021 U.S. Department of Housing and Urban Development Indian Community Development Block Grant B-19-SR-02-1004 14.862 Criteria or Specific Requirements The Council is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended September 30,2021 was not filed on time Cause The audit was not completed in time to file the form, due to a delay in contracting with an accountant to perform the audit. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required time. Questioned Costs None Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended September 30, 2021 was filed late. Identification as a repeat finding This is not a repeat finding. Recommendation We recommend the Council implement internal control procedures to ensure timely hiring of a CPA firm to complete audit. Views of Responsible Officials Management concurs with the findings. See correction action plan for more information.
Finding 2021-001
: Significant Deficiency in Internal Control over Compliance, Noncompliance – Reporting Identification of the federal program Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2021 U.S. Department of the Treasury COVID-19 Relief Fund SLT0632 21.019 2021 U.S. Department of Housing and Urban Development Indian Community Development Block Grant B-19-SR-02-1004 14.862 Criteria or Specific Requirements The Council is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended September 30,2021 was not filed on time Cause The audit was not completed in time to file the form, due to a delay in contracting with an accountant to perform the audit. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required time. Questioned Costs None Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended September 30, 2021 was filed late. Identification as a repeat finding This is not a repeat finding. Recommendation We recommend the Council implement internal control procedures to ensure timely hiring of a CPA firm to complete audit. Views of Responsible Officials Management concurs with the findings. See correction action plan for more information.