FAC Explorer

Audit 321781

FY End
2023-12-31
Total Expended
$18.35M
Findings
4
Programs
18
Organization: Sealaska Heritage Institute (AK)
Year: 2023 Accepted: 2024-09-27
Auditor: Kendall Prebola & Jones LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498965 2023-001 Significant Deficiency - N
498966 2023-001 Significant Deficiency - N
1075407 2023-001 Significant Deficiency - N
1075408 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.356 Alaska Native Educational Programs $2.11M Yes 0
15.946 Cultural Resources Management $276,859 Yes 0
15.904 Historic Preservation Fund Grants-in-Aid $253,990 - 0
93.612 Native American Programs $219,579 - 0
84.215 Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects $139,743 - 0
11.439 Marine Mammal Data Program $104,757 - 0
90.100 Denali Commission Program $95,000 - 0
45.149 Promotion of the Humanities Division of Preservation and Access $72,758 - 0
45.308 Native American/native Hawaiian Museum Services Program $45,913 - 0
45.313 Laura Bush 21st Century Librarian Program $36,501 - 0
15.945 Cooperative Research and Training Programs � Resources of the National Park System $24,199 - 0
11.011 Ocean Exploration $23,748 - 0
47.075 Social, Behavioral, and Economic Sciences $15,607 - 0
45.301 Museums for America $15,299 - 0
11.452 Unallied Industry Projects $10,000 - 0
15.664 Fish and Wildlife Coordination and Assistance $5,724 - 0
45.024 Promotion of the Arts Grants to Organizations and Individuals $3,365 - 0
45.311 Native American and Native Hawaiian Library Services $825 - 0

Contacts

Name Title Type
JNPJLW67ZVP4 Lee Kadinger Auditee
9074634844 Richard M. Jones, CPA Auditor
No contacts on file

Notes to SEFA

Title: Note 3 - Pass-Through Funds: Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Sealaska Heritage Institute (the Institute) under programs of the federal government for the year ended December 31, 2023. The information in the 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 Institute, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Institute. Expenditures reported on the 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. De Minimis Rate Used: N Rate Explanation: The Institute has elected to use a federally negotiated indirect cost rate and not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Institute did not pass through any federal funds to subrecipients.
Title: Note 4 - Major Program Selection: Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Sealaska Heritage Institute (the Institute) under programs of the federal government for the year ended December 31, 2023. The information in the 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 Institute, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Institute. Expenditures reported on the 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. De Minimis Rate Used: N Rate Explanation: The Institute has elected to use a federally negotiated indirect cost rate and not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The major Federal Award Programs selected for testing are as follows: U.S. DEPARTMENT OF EDUCATION - Alaska Native Educational Programs U.S. DEPARTMENT OF INTERIOR, NATIONAL PARK SERVICE - Cultural Resources Management The requirements of the Office of Management and Budget Uniform Guidance require all major programs as determined by the auditor on a risk-based approach and/or at least 40% (20% for low-risk auditees) of all federal awards be subject to specific control and/or compliance testing. The Sealaska Heritage Institute’s programs subject to these requirements are listed above. The total expenditures of these programs represent 93.05% of the total federal expenditures. Amount of Programs ALN Expenditures Ocean Exploration 11.011 $ 23,748 Marine Mammal Data Program 11.439 104,757 Alaska Marine Education and Training Mini Grant Program 11.452 10,000 Fish and Wildlife Coordination and Assistance 15.664 10,258 Historic Preservation Fund Grants-In-Aid 15.904 253,990 Cooperative Research and Training Programs - Resources of the National Park System 15.945 24,199 Cultural Resources Management 15.946 804,594* Promotion of the Arts - Grants to Organizations and Individuals 45.024 69,005 Promotion of the Humanities - Division of Preservation and Access 45.149 72,758 Museums for America 45.301 15,299 Native American/Native Hawaiian Museum Services 45.308 70,884 Native American and Native Hawaiian Library Services 45.311 14,121 Laura Bush 21st Century Libarian Program 45.313 36,501 Social, Behavioral, and Economic Sciences 47.075 114,643 Congressionally Funded Community Project 84.215K 139,743 Alaska Native Educational Programs 84.356A 16,268,303* Disaster Prevention and Relief 90.100 95,000 Native American Programs 93.612 219,579 TOTAL FEDERAL AWARDS $ 18,347,382
Title: Note 5 - Major Program Disclosure: Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Sealaska Heritage Institute (the Institute) under programs of the federal government for the year ended December 31, 2023. The information in the 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 Institute, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Institute. Expenditures reported on the 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. De Minimis Rate Used: N Rate Explanation: The Institute has elected to use a federally negotiated indirect cost rate and not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. I. ALASKA NATIVE EDUCATIONAL PROGRAMS - ALN 84.356A To support projects that recognize and address the unique educational needs of Alaska Native students, to recognize the role of Alaska Native languages and cultures and to integrate Alaska Native languages and cultures into education, to support supplemental education programs that benefit Alaska Natives, and to ensure the maximum participation by Alaska Native educators and leaders in programs designed to serve Alaska Native students. Mandatory activities include: (1) the development and implementation of plans, methods, strategies, and activities to improve the educational outcomes of Alaska Natives; and (2) the collection of data to assist in the evaluation of Alaska Native Programs. Allowable activities include, but are not limited to: (1) the development of curricula and education programs that address the educational needs of Alaska Native students; (2) the development and operation of student enrichment programs in science and mathematics; (3) professional development activities for educators; (4) family literacy services; and (5) dropout prevention programs. II. CULTURAL RESOURCES MANAGEMENT - ALN 15.946 The National Park Service (NPS) conducts cultural resource stewardship largely at the park level. To carry out and further this stewardship responsibility, the NPS implements programs that encompass a broad range of research, operational, and educational activities. The Tlingit History of Sitka program’s objective is to develop a historical context study which focuses on the clans of the Sheet’ka Kwaan, describing how each clan came to Sitka, and the nature of clan territories and important places within the backdrop of Tlingit clan proprietary concepts. The study will cover the period of history from pre-European contact through 1867. This program enables NPS to fund the Institute to augment the historical knowledge regarding the Sitka-based Tlingit clans most directly related to the park. This study will enrich the cultural experience of visitors to Sitka National Historical Park. The Northwest Coast Arts program is dedicated to providing scholarly study of and instruction in Northwest Coast and Alaska Native cultures and arts. The Institute will continue to expand its innovative approach to education and training through workshops with Native artists; artists-in-residence programs; art and museum internships for students enrolled in IAIA or UAS; museum research, exhibitions and publications; and the launching and operation of its Arts Campus. It will also provide art experiences for youth.

Finding Details

Finding 2023-001
Assistance Listing Number: 84.356A Program Title: Alaska Native Educational Programs Federal Award Identification Numbers and Years: S356A 190004; October 1, 2022 - September 30, 2023 S356A 220041; September 30, 2023 - September 29, 2024 Federal Agency: U.S. Department of Education 2023-001 Significant Deficiency in Internal Control over Compliance - Special Tests and Provisions - Wage Rate Requirements New or Repeat: New. Criteria: According to the wage rate requirements of the Department of Labor regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction), for each week in which any Davis-Bacon covered work is performed, the contractor must submit weekly certified payrolls to the Sealaska Heritage Institute as the grantee organization. The certified payrolls submitted must set out accurately and completely information such as the worker's correct classification of work performed; hourly rates of wages paid; daily and weekly number of hours worked in total and on each covered contract; deductions made; and actual wages paid. Each certified payroll submitted must be accompanied by a “Statement of Compliance,” signed by the contractor who pays or supervises the payment of the persons working on the contract, and must certify the following: (1) That the certified payroll for the payroll period contains the information required to be provided, the appropriate information and basic records are being maintained as required, and such information and records are correct and complete; (2) That each laborer working on the contract during the payroll period has been paid the full weekly wages earned, and that no deductions have been made either directly or indirectly from the full wages earned; and (3) That each laborer has been paid not less than the applicable wage rates and fringe benefits for the classification of work performed, as specified in the applicable wage determination incorporated into the contract. Condition: During the year ended December 31, 2023, the Institute began work on a federally assisted construction contract in excess of $2,000. The construction contract included a provision for the contractor to comply with the wage rate requirements and the DOL regulations. The Institute did not receive any required certified payrolls (copy of the payroll and a Statement of Compliance) from the construction contractor and subcontractor, so the Institute was unable to verify if the Davis-Bacon prevailing wage and pay requirements were met. Cause: The Institute did not obtain the certified payrolls during the year ended December 31, 2023. Context and Effect: Because the Institute did not obtain any required certified payrolls from the construction contractor and subcontractor, the Institute was unable to verify if laborers or mechanics who worked on the site were paid prevailing wage rates (including fringe benefits). Not obtaining the certified payrolls from the contractor and subcontractor to ensure that laborers and mechanics are paid wages not less than those established for the locality of the project (prevailing wage rates) by the DOL could result in laborers and mechanics not being paid the prevailing wage rate they are entitled to for such work and could ultimately result in loss of federal funding for the Institute. Questioned Costs: None noted. Recommendation: The Institute should require and monitor that construction contractors and subcontractors paid from federal funds timely remit the required certified payrolls (copy of the payroll and a Statement of Compliance) to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Views of Responsible Officials: Management concurs with this finding. See Corrective Action Plan.
Finding 2023-001
Assistance Listing Number: 84.356A Program Title: Alaska Native Educational Programs Federal Award Identification Numbers and Years: S356A 190004; October 1, 2022 - September 30, 2023 S356A 220041; September 30, 2023 - September 29, 2024 Federal Agency: U.S. Department of Education 2023-001 Significant Deficiency in Internal Control over Compliance - Special Tests and Provisions - Wage Rate Requirements New or Repeat: New. Criteria: According to the wage rate requirements of the Department of Labor regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction), for each week in which any Davis-Bacon covered work is performed, the contractor must submit weekly certified payrolls to the Sealaska Heritage Institute as the grantee organization. The certified payrolls submitted must set out accurately and completely information such as the worker's correct classification of work performed; hourly rates of wages paid; daily and weekly number of hours worked in total and on each covered contract; deductions made; and actual wages paid. Each certified payroll submitted must be accompanied by a “Statement of Compliance,” signed by the contractor who pays or supervises the payment of the persons working on the contract, and must certify the following: (1) That the certified payroll for the payroll period contains the information required to be provided, the appropriate information and basic records are being maintained as required, and such information and records are correct and complete; (2) That each laborer working on the contract during the payroll period has been paid the full weekly wages earned, and that no deductions have been made either directly or indirectly from the full wages earned; and (3) That each laborer has been paid not less than the applicable wage rates and fringe benefits for the classification of work performed, as specified in the applicable wage determination incorporated into the contract. Condition: During the year ended December 31, 2023, the Institute began work on a federally assisted construction contract in excess of $2,000. The construction contract included a provision for the contractor to comply with the wage rate requirements and the DOL regulations. The Institute did not receive any required certified payrolls (copy of the payroll and a Statement of Compliance) from the construction contractor and subcontractor, so the Institute was unable to verify if the Davis-Bacon prevailing wage and pay requirements were met. Cause: The Institute did not obtain the certified payrolls during the year ended December 31, 2023. Context and Effect: Because the Institute did not obtain any required certified payrolls from the construction contractor and subcontractor, the Institute was unable to verify if laborers or mechanics who worked on the site were paid prevailing wage rates (including fringe benefits). Not obtaining the certified payrolls from the contractor and subcontractor to ensure that laborers and mechanics are paid wages not less than those established for the locality of the project (prevailing wage rates) by the DOL could result in laborers and mechanics not being paid the prevailing wage rate they are entitled to for such work and could ultimately result in loss of federal funding for the Institute. Questioned Costs: None noted. Recommendation: The Institute should require and monitor that construction contractors and subcontractors paid from federal funds timely remit the required certified payrolls (copy of the payroll and a Statement of Compliance) to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Views of Responsible Officials: Management concurs with this finding. See Corrective Action Plan.
Finding 2023-001
Assistance Listing Number: 84.356A Program Title: Alaska Native Educational Programs Federal Award Identification Numbers and Years: S356A 190004; October 1, 2022 - September 30, 2023 S356A 220041; September 30, 2023 - September 29, 2024 Federal Agency: U.S. Department of Education 2023-001 Significant Deficiency in Internal Control over Compliance - Special Tests and Provisions - Wage Rate Requirements New or Repeat: New. Criteria: According to the wage rate requirements of the Department of Labor regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction), for each week in which any Davis-Bacon covered work is performed, the contractor must submit weekly certified payrolls to the Sealaska Heritage Institute as the grantee organization. The certified payrolls submitted must set out accurately and completely information such as the worker's correct classification of work performed; hourly rates of wages paid; daily and weekly number of hours worked in total and on each covered contract; deductions made; and actual wages paid. Each certified payroll submitted must be accompanied by a “Statement of Compliance,” signed by the contractor who pays or supervises the payment of the persons working on the contract, and must certify the following: (1) That the certified payroll for the payroll period contains the information required to be provided, the appropriate information and basic records are being maintained as required, and such information and records are correct and complete; (2) That each laborer working on the contract during the payroll period has been paid the full weekly wages earned, and that no deductions have been made either directly or indirectly from the full wages earned; and (3) That each laborer has been paid not less than the applicable wage rates and fringe benefits for the classification of work performed, as specified in the applicable wage determination incorporated into the contract. Condition: During the year ended December 31, 2023, the Institute began work on a federally assisted construction contract in excess of $2,000. The construction contract included a provision for the contractor to comply with the wage rate requirements and the DOL regulations. The Institute did not receive any required certified payrolls (copy of the payroll and a Statement of Compliance) from the construction contractor and subcontractor, so the Institute was unable to verify if the Davis-Bacon prevailing wage and pay requirements were met. Cause: The Institute did not obtain the certified payrolls during the year ended December 31, 2023. Context and Effect: Because the Institute did not obtain any required certified payrolls from the construction contractor and subcontractor, the Institute was unable to verify if laborers or mechanics who worked on the site were paid prevailing wage rates (including fringe benefits). Not obtaining the certified payrolls from the contractor and subcontractor to ensure that laborers and mechanics are paid wages not less than those established for the locality of the project (prevailing wage rates) by the DOL could result in laborers and mechanics not being paid the prevailing wage rate they are entitled to for such work and could ultimately result in loss of federal funding for the Institute. Questioned Costs: None noted. Recommendation: The Institute should require and monitor that construction contractors and subcontractors paid from federal funds timely remit the required certified payrolls (copy of the payroll and a Statement of Compliance) to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Views of Responsible Officials: Management concurs with this finding. See Corrective Action Plan.
Finding 2023-001
Assistance Listing Number: 84.356A Program Title: Alaska Native Educational Programs Federal Award Identification Numbers and Years: S356A 190004; October 1, 2022 - September 30, 2023 S356A 220041; September 30, 2023 - September 29, 2024 Federal Agency: U.S. Department of Education 2023-001 Significant Deficiency in Internal Control over Compliance - Special Tests and Provisions - Wage Rate Requirements New or Repeat: New. Criteria: According to the wage rate requirements of the Department of Labor regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction), for each week in which any Davis-Bacon covered work is performed, the contractor must submit weekly certified payrolls to the Sealaska Heritage Institute as the grantee organization. The certified payrolls submitted must set out accurately and completely information such as the worker's correct classification of work performed; hourly rates of wages paid; daily and weekly number of hours worked in total and on each covered contract; deductions made; and actual wages paid. Each certified payroll submitted must be accompanied by a “Statement of Compliance,” signed by the contractor who pays or supervises the payment of the persons working on the contract, and must certify the following: (1) That the certified payroll for the payroll period contains the information required to be provided, the appropriate information and basic records are being maintained as required, and such information and records are correct and complete; (2) That each laborer working on the contract during the payroll period has been paid the full weekly wages earned, and that no deductions have been made either directly or indirectly from the full wages earned; and (3) That each laborer has been paid not less than the applicable wage rates and fringe benefits for the classification of work performed, as specified in the applicable wage determination incorporated into the contract. Condition: During the year ended December 31, 2023, the Institute began work on a federally assisted construction contract in excess of $2,000. The construction contract included a provision for the contractor to comply with the wage rate requirements and the DOL regulations. The Institute did not receive any required certified payrolls (copy of the payroll and a Statement of Compliance) from the construction contractor and subcontractor, so the Institute was unable to verify if the Davis-Bacon prevailing wage and pay requirements were met. Cause: The Institute did not obtain the certified payrolls during the year ended December 31, 2023. Context and Effect: Because the Institute did not obtain any required certified payrolls from the construction contractor and subcontractor, the Institute was unable to verify if laborers or mechanics who worked on the site were paid prevailing wage rates (including fringe benefits). Not obtaining the certified payrolls from the contractor and subcontractor to ensure that laborers and mechanics are paid wages not less than those established for the locality of the project (prevailing wage rates) by the DOL could result in laborers and mechanics not being paid the prevailing wage rate they are entitled to for such work and could ultimately result in loss of federal funding for the Institute. Questioned Costs: None noted. Recommendation: The Institute should require and monitor that construction contractors and subcontractors paid from federal funds timely remit the required certified payrolls (copy of the payroll and a Statement of Compliance) to ensure compliance with the Uniform Guidance as related to the Davis-Bacon Act. Views of Responsible Officials: Management concurs with this finding. See Corrective Action Plan.