Audit 304142

Title: Unearned Revenue Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Ninilchik Traditional Council 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 Ninilchik Traditional Council, it is not intended to and does not present the financial position, changes in net position or cash flows of Ninilchik Traditional Council. 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. De Minimis Rate Used: N Rate Explanation: Ninilchik Traditional Council has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Unearned revenue for federal programs consisted of the following: Assistance Unearned Listing Revenue Program Title Number Amount BIA 638 Contracts: Indian Education Assistance to Schools FY22 15.130 $ 515 Indian Education Assistance to Schools FY23 15.130 5,778 Consolidated Tribal Government Program FY21 15.021 2 ,921 Consolidated Tribal Government Program FY22 15.021 6 ,717 Consolidated Tribal Government Program FY23 15.021 6 7,658 Social Services FY23 15.025 31,614 ICWA FY23 15.144 1,291 Indirect Contract Support FY22 15.024 50,764 Indirect Contract Support FY23 15.024 294,169 Welfare Assistance FY23 15.113 5,161 Tribal Justice FY22 15.030 2,028 Tribal Justice FY23 15.030 5,000 Aid to Tribal Government FY21 15.020 1,292 Small Needy Tribes FY22 15.022 1,924 Tribal Self-Governance FY23 15.022 71,752 Real Estate FY22 15.034 2,469 Indian Housing Assistance FY21 15.141 38,735 BIA Wildland Fire 15.035 172,431 Forestry on Indian Lands FY22 15.035 3,007 Forestry on Indian Lands FY23 15.035 106,629 Department of Transportation BIA Roads 2021 ARPA 20.205 1 6,344 Department of Transportation BIA Roads 2023 2% 20.205 1 ,255 Passed Through Thread- Child Care and Development Fund CRRSA 93.575 3 2,590 Indian Health Service Contract FY22 93.441 6,126 Indian Health Service Contract FY23 93.441 484,539 Passed Through CITC- Title IV-B FY23 93.645 8,837 Passed Through ANTHC- Primary Care Subaward FY23 93.210 7 ,565 U.S. Treasury Homeowner Assistance Fund 21.026 308,385 U.S. Treasury Local Assistance and Tribal Consistency Fund 21.032 9 8,000 U.S. Treasury Capital Projects Fund 21.029 166,607 U.S. Treasury ARPA 21.027 157,815 Total Unearned Revenue $ 2,159,918