FAC Explorer

Audit 311087

FY End
2023-09-30
Total Expended
$3.12M
Findings
4
Programs
11
Organization: Iliamna Village Council (AK)
Year: 2023 Accepted: 2024-06-28
Auditor: Brad Cage CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
404704 2023-001 Material Weakness Yes B
404705 2023-001 Material Weakness Yes B
981146 2023-001 Material Weakness Yes B
981147 2023-001 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $1.80M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $678,050 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $166,499 - 0
16.841 Voca Tribal Victim Services Set-Aside Program $71,762 - 0
66.926 Indian Environmental General Assistance Program (gap) $63,045 - 0
15.021 Consolidated Tribal Government Program $39,277 - 0
16.608 Tribal Court Assistance Program $28,430 - 0
14.867 Indian Housing Block Grants $13,187 - 0
15.144 Indian Child Welfare Act_title II Grants $6,110 - 0
21.032 Latcf $1,388 - 0
15.156 Cooperative Landscape Conservation $622 - 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 GOVERNMENT FOR THE YEAR ENDED SEPTEMBER 30, 2023. 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 TO NOT USE THE 10% DE MINIMUS INDIRECT COST RATE ALLOWED UNDER THE UNIFORM GUIDANCE.

Finding Details

Finding 2023-001
MANAGEMENT DID NOT HAVE WRITTEN INTERNAL CONTROL PROCEDURES FOR DETERMINING ALLOWABLE COSTS. 2 CFR 200 SUBPART 3, 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. CAUSE IS THE LACK OF WRITTEN CONTROLS TO IDENTIFY ALLOWABLE COSTS AND SPECIAL TESTS AND PROVISIONS. THIS WAS A REPEAT FINDING. IT WAS PREVIOUSLY NOTED AS FINDING 2022-002
Finding 2023-001
MANAGEMENT DID NOT HAVE WRITTEN INTERNAL CONTROL PROCEDURES FOR DETERMINING ALLOWABLE COSTS. 2 CFR 200 SUBPART 3, 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. CAUSE IS THE LACK OF WRITTEN CONTROLS TO IDENTIFY ALLOWABLE COSTS AND SPECIAL TESTS AND PROVISIONS. THIS WAS A REPEAT FINDING. IT WAS PREVIOUSLY NOTED AS FINDING 2022-002
Finding 2023-001
MANAGEMENT DID NOT HAVE WRITTEN INTERNAL CONTROL PROCEDURES FOR DETERMINING ALLOWABLE COSTS. 2 CFR 200 SUBPART 3, 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. CAUSE IS THE LACK OF WRITTEN CONTROLS TO IDENTIFY ALLOWABLE COSTS AND SPECIAL TESTS AND PROVISIONS. THIS WAS A REPEAT FINDING. IT WAS PREVIOUSLY NOTED AS FINDING 2022-002
Finding 2023-001
MANAGEMENT DID NOT HAVE WRITTEN INTERNAL CONTROL PROCEDURES FOR DETERMINING ALLOWABLE COSTS. 2 CFR 200 SUBPART 3, 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. CAUSE IS THE LACK OF WRITTEN CONTROLS TO IDENTIFY ALLOWABLE COSTS AND SPECIAL TESTS AND PROVISIONS. THIS WAS A REPEAT FINDING. IT WAS PREVIOUSLY NOTED AS FINDING 2022-002