FAC Explorer

Audit 318531

FY End
2021-12-31
Total Expended
$4.37M
Findings
4
Programs
14
Organization: Native Village of Point Hope (AK)
Year: 2021 Accepted: 2024-09-04
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485716 2021-004 Material Weakness Yes L
485717 2021-005 Material Weakness Yes L
1062158 2021-004 Material Weakness Yes L
1062159 2021-005 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.51M Yes 2
21.023 Emergency Rental Assistance Program $335,808 - 0
15.021 Consolidated Tribal Government Program $325,570 - 0
14.867 Indian Housing Block Grants $277,871 - 0
15.020 Aid to Tribal Governments $191,535 - 0
20.205 Highway Planning and Construction $179,768 - 0
15.024 Indian Self-Determination Contract Support $165,719 - 0
21.019 Coronavirus Relief Fund $128,632 - 0
93.047 Special Programs for the Aging_title Vi, Part A, Grants to Indian Tribes_part B, Grants to Native Hawaiians $65,928 - 0
15.040 Real Estate Programs_indian Lands $52,427 - 0
15.025 Services to Indian Children, Elderly and Families $38,475 - 0
15.144 Indian Child Welfare Act_title II Grants $29,840 - 0
15.036 Indian Rights Protection $4,760 - 0
15.130 Indian Education_assistance to Schools $3,100 - 0

Contacts

Name Title Type
J8L2C62CP633 Adela Lane Auditee
9073682330 Grant R Todd Auditor
No contacts on file

Notes to SEFA

Title: Note 3. Passed Through Awards Accounting Policies: Note 1. Basis of Presentation The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Native Village of Point Hope under programs of the federal government for the year ended December 31, 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 the operations of Native Village of Point Hope, it is not intended to and does not present the basic financial statements of Native Village of Point Hope. Note 2. Summary of Significant 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. De Minimis Rate Used: N Rate Explanation: Native Village of Point Hope 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 2021-004
Finding 2021-004 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Award Numbers: SLFRP4178/4850 Award Year: 2021 Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: In accordance with 2 CFR part 200, subpart F, section 200.512, the reporting package must be submitted the earlier of nine (9) months after year end or 30 days after the report issuance. Condition and context: The Village did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine (9) months after the end of the audit period. Cause: Due to COVID restrictions and high amounts of turnover, the Village was not able to complete the audit within the Uniform Guidance requirement. Effect: The Village was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat finding: This is a repeat of Finding 2020-003, and since it is a repeat finding we believe this to be a systemic issue. Recommendation: We recommend the Village adhere to Uniform Guidance reporting requirements Management’s Response: Management concurs with the finding. See Corrective Action Plan.
Finding 2021-005
Finding 2021-005 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Award Numbers: SLFRP4178/4850 Award Year: 2021 Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: Reporting requirements in the grant agreement state that quarterly financial reports must be submitted to the Department of the Treasury’s Office of Inspector General. These reports should contain COVID-19 related costs incurred during the covered period beginning on March 1, 2021 and ending on December 30, 2021. Condition and context: The Village did not adhere to quarterly reporting requirements specified in the grant agreement as no reports were submitted during fiscal year 2021. Cause: Lack of internal controls over reporting. Effect: Failure to follow compliance requirements could result in loss of Federal funding. Questioned Costs: None noted. Repeat finding: This is a repeat of Finding 2020-005, and since it is a repeat finding we believe this to be a systemic issue. Recommendation: We recommend the Village adhere to quarterly reporting requirements specified in the grant agreement. Management’s Response: Management concurs with the finding. See Corrective Action Plan.
Finding 2021-004
Finding 2021-004 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Award Numbers: SLFRP4178/4850 Award Year: 2021 Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: In accordance with 2 CFR part 200, subpart F, section 200.512, the reporting package must be submitted the earlier of nine (9) months after year end or 30 days after the report issuance. Condition and context: The Village did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine (9) months after the end of the audit period. Cause: Due to COVID restrictions and high amounts of turnover, the Village was not able to complete the audit within the Uniform Guidance requirement. Effect: The Village was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat finding: This is a repeat of Finding 2020-003, and since it is a repeat finding we believe this to be a systemic issue. Recommendation: We recommend the Village adhere to Uniform Guidance reporting requirements Management’s Response: Management concurs with the finding. See Corrective Action Plan.
Finding 2021-005
Finding 2021-005 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Award Numbers: SLFRP4178/4850 Award Year: 2021 Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: Reporting requirements in the grant agreement state that quarterly financial reports must be submitted to the Department of the Treasury’s Office of Inspector General. These reports should contain COVID-19 related costs incurred during the covered period beginning on March 1, 2021 and ending on December 30, 2021. Condition and context: The Village did not adhere to quarterly reporting requirements specified in the grant agreement as no reports were submitted during fiscal year 2021. Cause: Lack of internal controls over reporting. Effect: Failure to follow compliance requirements could result in loss of Federal funding. Questioned Costs: None noted. Repeat finding: This is a repeat of Finding 2020-005, and since it is a repeat finding we believe this to be a systemic issue. Recommendation: We recommend the Village adhere to quarterly reporting requirements specified in the grant agreement. Management’s Response: Management concurs with the finding. See Corrective Action Plan.