FAC Explorer

Audit 317219

FY End
2023-12-31
Total Expended
$2.23M
Findings
2
Programs
16
Organization: Native Village of Tununak (AK)
Year: 2023 Accepted: 2024-08-14
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
481078 2023-001 Significant Deficiency - L
1057520 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.862 Indian Community Development Block Grant Program $807,746 Yes 0
90.100 Denali Commission Program $374,874 - 0
66.926 Indian Environmental General Assistance Program (gap) $257,928 Yes 1
15.021 Consolidated Tribal Government Program $224,121 - 0
16.710 Public Safety Partnership and Community Policing Grants $114,095 - 0
20.205 Highway Planning and Construction $111,018 - 0
15.020 Aid to Tribal Governments $80,962 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $61,336 - 0
16.841 Voca Tribal Victim Services Set-Aside Program $60,983 - 0
15.024 Indian Self-Determination Contract Support $54,705 - 0
15.030 Indian Law Enforcement $38,924 - 0
16.596 Tribal Justice Facilities Grant Program for Indian Tribes $11,471 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $7,378 - 0
15.141 Indian Housing Assistance $6,997 - 0
15.029 Tribal Courts $6,402 - 0
16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments $6,318 - 0

Contacts

Name Title Type
MC9RYBBXV4M1 Xavier Post Auditee
9076526527 Joseph Bergene Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: 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. Native Village of Tununak has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Native Village of Tununak has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Native Village of Tununak under programs of the federal government for the year ended December 31, 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 Native Village of Tununak, it is not intended to and does not present the basic financial statements of Native Village of Tununak.
Title: Note 2. Passed Through Awards Accounting Policies: 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. Native Village of Tununak has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Native Village of Tununak has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. No amounts were passed through to subrecipients.

Finding Details

Finding 2023-001
Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: Environmental Protection Agency Federal Program: Indian Environmental General Assistance Program Assistance Listing Number: 66.926 Award Number: 01J78701 Award Year: 2023 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The Village is required to submit the annual federal financial report within 90 days of the project period end date. Condition and Context: The federal financial report for the project period ended September 30, 2023, was not filed on time. Cause: The Village was unaware of the new reporting requirement for annual reports that required it to be submitted within 90 days of the project period end date, causing them to submit the report 16 days later 1/16/2024. Effect: The Village was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend the Tribe implement internal control procedures to ensure timely closing of books and records to ensure timely submission of the federal financial report in the future. Management’s Response: Management concurs with this finding. See corrective action plan.
Finding 2023-001
Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: Environmental Protection Agency Federal Program: Indian Environmental General Assistance Program Assistance Listing Number: 66.926 Award Number: 01J78701 Award Year: 2023 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The Village is required to submit the annual federal financial report within 90 days of the project period end date. Condition and Context: The federal financial report for the project period ended September 30, 2023, was not filed on time. Cause: The Village was unaware of the new reporting requirement for annual reports that required it to be submitted within 90 days of the project period end date, causing them to submit the report 16 days later 1/16/2024. Effect: The Village was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend the Tribe implement internal control procedures to ensure timely closing of books and records to ensure timely submission of the federal financial report in the future. Management’s Response: Management concurs with this finding. See corrective action plan.