FAC Explorer

Audit 318736

FY End
2022-12-31
Total Expended
$3.60M
Findings
4
Programs
6
Organization: Native Village of Napakiak (AK)
Year: 2022 Accepted: 2024-09-06
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
486086 2022-002 Significant Deficiency Yes L
486087 2022-002 Significant Deficiency Yes L
1062528 2022-002 Significant Deficiency Yes L
1062529 2022-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.28M Yes 1
11.473 Office for Coastal Management $928,400 Yes 1
14.862 Indian Community Development Block Grant Program $146,417 - 0
66.926 Indian Environmental General Assistance Program (gap) $112,602 - 0
15.156 Cooperative Landscape Conservation $78,242 - 0
15.022 Tribal Self-Governance $58,451 - 0

Contacts

Name Title Type
MFXYAFXUACV3 Janice Andrew Auditee
9075892135 Joseph Bergene Auditor
No contacts on file

Notes to SEFA

Title: 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 amount reported as expenditures in prior years. The Native Village of Napakiak has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Native Village of Napakiak has not elected 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 the Native Village of Napakiak under programs of the federal government for the year ended December 31, 2022. 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 the Native Village of Napakiak, it is not intended to and does not present the basic financial statements of the Native Village of Napakiak
Title: Summary of Significant Accounting Policies 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 amount reported as expenditures in prior years. The Native Village of Napakiak has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Native Village of Napakiak has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. 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 amount reported as expenditures in prior years. The Native Village of Napakiak has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: 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 amount reported as expenditures in prior years. The Native Village of Napakiak has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Native Village of Napakiak has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. No amounts were passed through to subrecipients.

Finding Details

Finding 2022-002
Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2021 U.S. Department of Treasury COVID State and Local Fiscal Recovery Funds SLFRP2528 21.027 2022 U.S. Department of Commerce – Passed through National Fish and Wildlife Foundation Office for Coastal Management 0318.22.072727 11.473 Criteria or Specific Requirements The Council is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended December 31,2022 was not filed on time Cause The audit was not completed in time to file the form, due to a delay in closing books and records. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required time. Questioned Costs None Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended December 31,2022 was filed late. Identification as a repeat finding Yes, this is a repeat finding of 2021-001 Recommendation We recommend the Council implement internal control procedures to ensure timely closing of books and records to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management has implemented new processes to ensure timely reconciliations and closing of the books.
Finding 2022-002
Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2021 U.S. Department of Treasury COVID State and Local Fiscal Recovery Funds SLFRP2528 21.027 2022 U.S. Department of Commerce – Passed through National Fish and Wildlife Foundation Office for Coastal Management 0318.22.072727 11.473 Criteria or Specific Requirements The Council is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended December 31,2022 was not filed on time Cause The audit was not completed in time to file the form, due to a delay in closing books and records. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required time. Questioned Costs None Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended December 31,2022 was filed late. Identification as a repeat finding Yes, this is a repeat finding of 2021-001 Recommendation We recommend the Council implement internal control procedures to ensure timely closing of books and records to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management has implemented new processes to ensure timely reconciliations and closing of the books.
Finding 2022-002
Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2021 U.S. Department of Treasury COVID State and Local Fiscal Recovery Funds SLFRP2528 21.027 2022 U.S. Department of Commerce – Passed through National Fish and Wildlife Foundation Office for Coastal Management 0318.22.072727 11.473 Criteria or Specific Requirements The Council is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended December 31,2022 was not filed on time Cause The audit was not completed in time to file the form, due to a delay in closing books and records. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required time. Questioned Costs None Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended December 31,2022 was filed late. Identification as a repeat finding Yes, this is a repeat finding of 2021-001 Recommendation We recommend the Council implement internal control procedures to ensure timely closing of books and records to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management has implemented new processes to ensure timely reconciliations and closing of the books.
Finding 2022-002
Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2021 U.S. Department of Treasury COVID State and Local Fiscal Recovery Funds SLFRP2528 21.027 2022 U.S. Department of Commerce – Passed through National Fish and Wildlife Foundation Office for Coastal Management 0318.22.072727 11.473 Criteria or Specific Requirements The Council is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended December 31,2022 was not filed on time Cause The audit was not completed in time to file the form, due to a delay in closing books and records. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required time. Questioned Costs None Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended December 31,2022 was filed late. Identification as a repeat finding Yes, this is a repeat finding of 2021-001 Recommendation We recommend the Council implement internal control procedures to ensure timely closing of books and records to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management has implemented new processes to ensure timely reconciliations and closing of the books.