FAC Explorer

Audit 322071

FY End
2023-12-31
Total Expended
$7.44M
Findings
2
Programs
22
Organization: Inupiat Community of the Arctic Slope (AK)
Year: 2023 Accepted: 2024-09-28
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499262 2023-002 Significant Deficiency - L
1075704 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.38M Yes 1
21.032 Local Assistance and Tribal Consistency Fund $2.24M Yes 0
15.020 Aid to Tribal Governments $729,574 - 0
20.205 Highway Planning and Construction $365,417 - 0
15.021 Consolidated Tribal Government $363,510 - 0
84.250 American Indian Vocational Rehabilitation Services $334,643 - 0
97.067 Homeland Security Grant Program $314,547 - 0
11.302 Economic Development Support for Planning Organizations $199,899 - 0
15.024 Indian Self-Determination Contract Support $116,231 - 0
84.425 Education Stabilization Fund $89,768 - 0
15.034 Agriculture on Indian Lands $71,325 - 0
15.144 Indian Child Welfare Act Title II Grants $64,057 - 0
15.040 Real Estate Programs Indian Lands $52,526 - 0
15.025 Services to Indian Children, Elderly and Families $31,178 - 0
15.029 Tribal Courts $15,000 - 0
15.030 Indian Law Enforcement $15,000 - 0
15.108 Indian Employment Assistance $13,236 - 0
15.055 Anilca $12,376 - 0
15.036 Indian Rights Protection $11,515 - 0
90.100 Denali Commission Program $11,514 - 0
15.114 Indian Education Higher Education Grant $6,691 - 0
15.130 Indian Education Assistance to Schools $2,850 - 0

Contacts

Name Title Type
NJVCFD9T6PF9 Eunice Brower Auditee
9072221004 Donald Hanni 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 De Minimis Rate Used: N Rate Explanation: ICAS has elected not to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Inupiat Community of the Arctic Slope (ICAS) 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 ICAS, it is not intended to and does not present the basic financial statements of ICAS.
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 De Minimis Rate Used: N Rate Explanation: ICAS has elected not to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. No amounts were passed to subrecipients.

Finding Details

Finding 2023-002
Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S Department of Treasury Federal Program: COVID-19 State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Number: None Award Year: 2021 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: the Council was required to submit a annual report for the Coronavirus State and Local Fiscal Recovery Funds due April 30, 2023. Condition and Context: The Council provided support for the annual report however it was submitted May 6, 2023. Cause: Lack of internal controls over reporting requirements. Effect: The Council was not in compliance with the report submission requirement. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding. The finding appears to be an isolated instance. Recommendation: We recommend that management complies with all reporting requirements. Management response: Management agrees with finding. See Corrective Action Plan.
Finding 2023-002
Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S Department of Treasury Federal Program: COVID-19 State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Number: None Award Year: 2021 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: the Council was required to submit a annual report for the Coronavirus State and Local Fiscal Recovery Funds due April 30, 2023. Condition and Context: The Council provided support for the annual report however it was submitted May 6, 2023. Cause: Lack of internal controls over reporting requirements. Effect: The Council was not in compliance with the report submission requirement. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding. The finding appears to be an isolated instance. Recommendation: We recommend that management complies with all reporting requirements. Management response: Management agrees with finding. See Corrective Action Plan.