FAC Explorer

Audit 311074

FY End
2022-09-30
Total Expended
$1.49M
Findings
4
Programs
12
Organization: Iliamna Village Council (AK)
Year: 2022 Accepted: 2024-06-28
Auditor: Brad Cage CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
404700 2022-001 Material Weakness - L
404701 2022-002 Material Weakness - B
981142 2022-001 Material Weakness - L
981143 2022-002 Material Weakness - B

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $816,400 Yes 2
15.021 Consolidated Tribal Government Program $191,846 - 0
20.205 Highway Planning and Construction $189,595 - 0
21.019 Coronavirus Relief Fund $112,937 - 0
66.926 Indian Environmental General Assistance Program (gap) $48,349 - 0
93.610 Health Care Innovation Awards (hcia) $41,050 - 0
16.841 Voca Tribal Victim Services Set-Aside Program $26,516 - 0
16.608 Tribal Court Assistance Program $23,952 - 0
15.144 Indian Child Welfare Act_title II Grants $17,626 - 0
15.030 Indian Law Enforcement $12,793 - 0
15.156 Cooperative Landscape Conservation $3,816 - 0
14.867 Indian Housing Block Grants $533 - 0

Contacts

Name Title Type
N793GYAX9LQ3 Dmitry Martynenko Auditee
9075711246 Bradley Scott Cage Auditor
No contacts on file

Notes to SEFA

Accounting Policies: THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) INCLUDES THE FEDERAL GRANT ACTIVITY OF ILIAMNA VILLAGE COUNCIL (IVC) UNDER PROGRAMS OF THE FEDERAL GOVERNMENTFOR THE YEAR ENDED SPSETMEBER 30, 2022. THE INFORMATION IN THIS SCHEDULE IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS OF THE UNIFORM GUIDANCE. BECAUSE THE SCHEDULE PRESENTS ONLY A SELECTED PORTION OF THE OPERATIONS OF IVC, IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION, CHANGES IN NET ASSETS, OR CASH FLOWS OF IVC. EXPENDITURES REPORTED ON THIS 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. PASS THROUGH ENTITY IDENTIFYING NUMBERS ARE PRESENTED WHERE AVAILABLE. De Minimis Rate Used: N Rate Explanation: IVC HAS ELECTED NOT TO USE THE 10% DE MINIMUS INDIRECT COST RATE ALLOWED UNDER THE UNIFORM GUIDANCE.

Finding Details

Finding 2022-001
I NOTED THAT THE IVC DID NOT SUBMIT THEIR AUDIT WITHIN THE REQUIRED 9 MONTH TIMEFRAM OF YEAR END. PER 2CFR, SECTION 200.512, THE IVC MUST SUBMIT THEIR AUDIT WITHIN 9 MONTHS OF THEIR FISCAL YEAR END. NO QUESTIONED COSTS. THE NATIVE VILLAGE WAS ADDRESSING COVID RELATED DELAYS. MANAGEMENT IS AWARE OF THE REQUIREMENT AND HAS STARTED TO PREPARE FOR THE 2023 AUDIT IN ORDER TO SUBMIT IT TIMELY. THIS WAS NOT A REPEAT FINDING.
Finding 2022-002
MANAGEMENT DID NOT HAVE WRITTEN INTERNAL CONTROL PROCEDURES FOR DETERMINING ALLOWABLE COSTS. 2 CFR 200, SUBPART D, SECTION 200.302(B)(7) REQUIRES "WRITTEN PROCEDURES FOR DETERMINING THE ALLOWABILITY OF COSTS IN ACCORDANCE WITH SUBPART E - COST PRINCIPLES OF THIS PART AND THE TERMS AND CONDITIONS OF THE FEDERAL AWARD. NO QUESTIONED COSTS. LACK OF WRITTEN CONTROLS TO IDENTIFY ALLOWABLE COSTS AND SPECIAL TESTS AND PROVISIONS. THIS WAS NOT A REPEAT FINDING.
Finding 2022-001
I NOTED THAT THE IVC DID NOT SUBMIT THEIR AUDIT WITHIN THE REQUIRED 9 MONTH TIMEFRAM OF YEAR END. PER 2CFR, SECTION 200.512, THE IVC MUST SUBMIT THEIR AUDIT WITHIN 9 MONTHS OF THEIR FISCAL YEAR END. NO QUESTIONED COSTS. THE NATIVE VILLAGE WAS ADDRESSING COVID RELATED DELAYS. MANAGEMENT IS AWARE OF THE REQUIREMENT AND HAS STARTED TO PREPARE FOR THE 2023 AUDIT IN ORDER TO SUBMIT IT TIMELY. THIS WAS NOT A REPEAT FINDING.
Finding 2022-002
MANAGEMENT DID NOT HAVE WRITTEN INTERNAL CONTROL PROCEDURES FOR DETERMINING ALLOWABLE COSTS. 2 CFR 200, SUBPART D, SECTION 200.302(B)(7) REQUIRES "WRITTEN PROCEDURES FOR DETERMINING THE ALLOWABILITY OF COSTS IN ACCORDANCE WITH SUBPART E - COST PRINCIPLES OF THIS PART AND THE TERMS AND CONDITIONS OF THE FEDERAL AWARD. NO QUESTIONED COSTS. LACK OF WRITTEN CONTROLS TO IDENTIFY ALLOWABLE COSTS AND SPECIAL TESTS AND PROVISIONS. THIS WAS NOT A REPEAT FINDING.