FAC Explorer

Audit 322114

FY End
2023-12-31
Total Expended
$4.11M
Findings
10
Programs
13
Organization: Port Graham Village Council (AK)
Year: 2023 Accepted: 2024-09-29
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499294 2023-001 Significant Deficiency - I
499295 2023-001 Significant Deficiency - I
499296 2023-001 Significant Deficiency - I
499297 2023-001 Significant Deficiency - I
499298 2023-001 Significant Deficiency - I
1075736 2023-001 Significant Deficiency - I
1075737 2023-001 Significant Deficiency - I
1075738 2023-001 Significant Deficiency - I
1075739 2023-001 Significant Deficiency - I
1075740 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $895,194 Yes 1
20.205 Highway Planning and Construction $807,473 Yes 1
66.926 Indian Environmental General Assistance Program (gap) $113,606 - 0
16.731 Tribal Youth Program $86,870 - 0
21.029 Coronavirus Capital Projects Fund Program $48,056 - 0
93.210 Tribal Self-Governance Program: Ihs Compacts/funding Agreements $35,373 - 0
45.311 Native American and Native Hawaiian Library Services $30,274 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $22,254 - 0
93.047 Special Programs for the Aging_title Vi, Part A, Grants to Indian Tribes_part B, Grants to Native Hawaiians $14,532 - 0
17.255 Work Experience $10,268 - 0
16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments $4,849 - 0
15.022 Tribal Self-Governance $1,145 - 0
15.029 Tribal Courts $528 - 0

Contacts

Name Title Type
D697ANJLFJL9 Yvonne Krenzelak Auditee
9075621444 Steve Wadleigh Auditor
No contacts on file

Notes to SEFA

Title: 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. The Council has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Council has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of (the Council) federal awards (the “Schedule”) includes the federal award activity of Port Graham Village Council (the Council), 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 the Council, it is not intended to and does not present the basic financial statements of the Council.
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 amounts reported as expenditures in prior years. The Council has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Council has elected not 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 amounts reported as expenditures in prior years. The Council has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: 1.     Pass Through to Subrecipients 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. The Council has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Council has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Council passed through $22,254 of funds from Federal Assistance Listing Number 93.391 to North Pacific Rim Housing Authority.

Finding Details

Finding 2023-001
Finding 2023-001 Lack of Internal Control Over Procurement Federal Agency: U.S. Department of Transportation and Department of the Treasury, respectfully Federal Programs: Highway Planning and Construction & Coronavirus State and Local Fiscal Recovery Funds, respectfully ALN: 20.205 and 21.027, respectfully Award Numbers: DTFH69-13-H-00087, DTFH69-H-00087, Unknown Award Years: 2023 Type of Finding: Significant deficiency in internal control and noncompliance. Criteria: In accordance with 2 CFR sections 200.318, a non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in sections 200.317 through 200.327. Condition and Context: Management could not provide adequate procurement documentation for the purchase of a large piece of equipment. During our testing of allowable costs charged to the program we noted two (2) transaction out of six (6) tested that lacked adequate supporting documentation related to procurement. This appears to be an isolated instance of non-compliance. Cause: Lack of internal controls over procurement. Effect: Failure to follow compliance requirements could result in loss of federal funding or questioned costs being incurred. Questioned Costs: None noted. The price for the piece of equipment did not seem unreasonable and was within budgetary requirements. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management establish a procurement policy and ensure that the policy is followed for all large purchases. Management’s Response: Management concurs with this finding. See corrective action plan.
Finding 2023-001
Finding 2023-001 Lack of Internal Control Over Procurement Federal Agency: U.S. Department of Transportation and Department of the Treasury, respectfully Federal Programs: Highway Planning and Construction & Coronavirus State and Local Fiscal Recovery Funds, respectfully ALN: 20.205 and 21.027, respectfully Award Numbers: DTFH69-13-H-00087, DTFH69-H-00087, Unknown Award Years: 2023 Type of Finding: Significant deficiency in internal control and noncompliance. Criteria: In accordance with 2 CFR sections 200.318, a non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in sections 200.317 through 200.327. Condition and Context: Management could not provide adequate procurement documentation for the purchase of a large piece of equipment. During our testing of allowable costs charged to the program we noted two (2) transaction out of six (6) tested that lacked adequate supporting documentation related to procurement. This appears to be an isolated instance of non-compliance. Cause: Lack of internal controls over procurement. Effect: Failure to follow compliance requirements could result in loss of federal funding or questioned costs being incurred. Questioned Costs: None noted. The price for the piece of equipment did not seem unreasonable and was within budgetary requirements. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management establish a procurement policy and ensure that the policy is followed for all large purchases. Management’s Response: Management concurs with this finding. See corrective action plan.
Finding 2023-001
Finding 2023-001 Lack of Internal Control Over Procurement Federal Agency: U.S. Department of Transportation and Department of the Treasury, respectfully Federal Programs: Highway Planning and Construction & Coronavirus State and Local Fiscal Recovery Funds, respectfully ALN: 20.205 and 21.027, respectfully Award Numbers: DTFH69-13-H-00087, DTFH69-H-00087, Unknown Award Years: 2023 Type of Finding: Significant deficiency in internal control and noncompliance. Criteria: In accordance with 2 CFR sections 200.318, a non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in sections 200.317 through 200.327. Condition and Context: Management could not provide adequate procurement documentation for the purchase of a large piece of equipment. During our testing of allowable costs charged to the program we noted two (2) transaction out of six (6) tested that lacked adequate supporting documentation related to procurement. This appears to be an isolated instance of non-compliance. Cause: Lack of internal controls over procurement. Effect: Failure to follow compliance requirements could result in loss of federal funding or questioned costs being incurred. Questioned Costs: None noted. The price for the piece of equipment did not seem unreasonable and was within budgetary requirements. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management establish a procurement policy and ensure that the policy is followed for all large purchases. Management’s Response: Management concurs with this finding. See corrective action plan.
Finding 2023-001
Finding 2023-001 Lack of Internal Control Over Procurement Federal Agency: U.S. Department of Transportation and Department of the Treasury, respectfully Federal Programs: Highway Planning and Construction & Coronavirus State and Local Fiscal Recovery Funds, respectfully ALN: 20.205 and 21.027, respectfully Award Numbers: DTFH69-13-H-00087, DTFH69-H-00087, Unknown Award Years: 2023 Type of Finding: Significant deficiency in internal control and noncompliance. Criteria: In accordance with 2 CFR sections 200.318, a non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in sections 200.317 through 200.327. Condition and Context: Management could not provide adequate procurement documentation for the purchase of a large piece of equipment. During our testing of allowable costs charged to the program we noted two (2) transaction out of six (6) tested that lacked adequate supporting documentation related to procurement. This appears to be an isolated instance of non-compliance. Cause: Lack of internal controls over procurement. Effect: Failure to follow compliance requirements could result in loss of federal funding or questioned costs being incurred. Questioned Costs: None noted. The price for the piece of equipment did not seem unreasonable and was within budgetary requirements. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management establish a procurement policy and ensure that the policy is followed for all large purchases. Management’s Response: Management concurs with this finding. See corrective action plan.
Finding 2023-001
Finding 2023-001 Lack of Internal Control Over Procurement Federal Agency: U.S. Department of Transportation and Department of the Treasury, respectfully Federal Programs: Highway Planning and Construction & Coronavirus State and Local Fiscal Recovery Funds, respectfully ALN: 20.205 and 21.027, respectfully Award Numbers: DTFH69-13-H-00087, DTFH69-H-00087, Unknown Award Years: 2023 Type of Finding: Significant deficiency in internal control and noncompliance. Criteria: In accordance with 2 CFR sections 200.318, a non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in sections 200.317 through 200.327. Condition and Context: Management could not provide adequate procurement documentation for the purchase of a large piece of equipment. During our testing of allowable costs charged to the program we noted two (2) transaction out of six (6) tested that lacked adequate supporting documentation related to procurement. This appears to be an isolated instance of non-compliance. Cause: Lack of internal controls over procurement. Effect: Failure to follow compliance requirements could result in loss of federal funding or questioned costs being incurred. Questioned Costs: None noted. The price for the piece of equipment did not seem unreasonable and was within budgetary requirements. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management establish a procurement policy and ensure that the policy is followed for all large purchases. Management’s Response: Management concurs with this finding. See corrective action plan.
Finding 2023-001
Finding 2023-001 Lack of Internal Control Over Procurement Federal Agency: U.S. Department of Transportation and Department of the Treasury, respectfully Federal Programs: Highway Planning and Construction & Coronavirus State and Local Fiscal Recovery Funds, respectfully ALN: 20.205 and 21.027, respectfully Award Numbers: DTFH69-13-H-00087, DTFH69-H-00087, Unknown Award Years: 2023 Type of Finding: Significant deficiency in internal control and noncompliance. Criteria: In accordance with 2 CFR sections 200.318, a non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in sections 200.317 through 200.327. Condition and Context: Management could not provide adequate procurement documentation for the purchase of a large piece of equipment. During our testing of allowable costs charged to the program we noted two (2) transaction out of six (6) tested that lacked adequate supporting documentation related to procurement. This appears to be an isolated instance of non-compliance. Cause: Lack of internal controls over procurement. Effect: Failure to follow compliance requirements could result in loss of federal funding or questioned costs being incurred. Questioned Costs: None noted. The price for the piece of equipment did not seem unreasonable and was within budgetary requirements. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management establish a procurement policy and ensure that the policy is followed for all large purchases. Management’s Response: Management concurs with this finding. See corrective action plan.
Finding 2023-001
Finding 2023-001 Lack of Internal Control Over Procurement Federal Agency: U.S. Department of Transportation and Department of the Treasury, respectfully Federal Programs: Highway Planning and Construction & Coronavirus State and Local Fiscal Recovery Funds, respectfully ALN: 20.205 and 21.027, respectfully Award Numbers: DTFH69-13-H-00087, DTFH69-H-00087, Unknown Award Years: 2023 Type of Finding: Significant deficiency in internal control and noncompliance. Criteria: In accordance with 2 CFR sections 200.318, a non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in sections 200.317 through 200.327. Condition and Context: Management could not provide adequate procurement documentation for the purchase of a large piece of equipment. During our testing of allowable costs charged to the program we noted two (2) transaction out of six (6) tested that lacked adequate supporting documentation related to procurement. This appears to be an isolated instance of non-compliance. Cause: Lack of internal controls over procurement. Effect: Failure to follow compliance requirements could result in loss of federal funding or questioned costs being incurred. Questioned Costs: None noted. The price for the piece of equipment did not seem unreasonable and was within budgetary requirements. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management establish a procurement policy and ensure that the policy is followed for all large purchases. Management’s Response: Management concurs with this finding. See corrective action plan.
Finding 2023-001
Finding 2023-001 Lack of Internal Control Over Procurement Federal Agency: U.S. Department of Transportation and Department of the Treasury, respectfully Federal Programs: Highway Planning and Construction & Coronavirus State and Local Fiscal Recovery Funds, respectfully ALN: 20.205 and 21.027, respectfully Award Numbers: DTFH69-13-H-00087, DTFH69-H-00087, Unknown Award Years: 2023 Type of Finding: Significant deficiency in internal control and noncompliance. Criteria: In accordance with 2 CFR sections 200.318, a non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in sections 200.317 through 200.327. Condition and Context: Management could not provide adequate procurement documentation for the purchase of a large piece of equipment. During our testing of allowable costs charged to the program we noted two (2) transaction out of six (6) tested that lacked adequate supporting documentation related to procurement. This appears to be an isolated instance of non-compliance. Cause: Lack of internal controls over procurement. Effect: Failure to follow compliance requirements could result in loss of federal funding or questioned costs being incurred. Questioned Costs: None noted. The price for the piece of equipment did not seem unreasonable and was within budgetary requirements. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management establish a procurement policy and ensure that the policy is followed for all large purchases. Management’s Response: Management concurs with this finding. See corrective action plan.
Finding 2023-001
Finding 2023-001 Lack of Internal Control Over Procurement Federal Agency: U.S. Department of Transportation and Department of the Treasury, respectfully Federal Programs: Highway Planning and Construction & Coronavirus State and Local Fiscal Recovery Funds, respectfully ALN: 20.205 and 21.027, respectfully Award Numbers: DTFH69-13-H-00087, DTFH69-H-00087, Unknown Award Years: 2023 Type of Finding: Significant deficiency in internal control and noncompliance. Criteria: In accordance with 2 CFR sections 200.318, a non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in sections 200.317 through 200.327. Condition and Context: Management could not provide adequate procurement documentation for the purchase of a large piece of equipment. During our testing of allowable costs charged to the program we noted two (2) transaction out of six (6) tested that lacked adequate supporting documentation related to procurement. This appears to be an isolated instance of non-compliance. Cause: Lack of internal controls over procurement. Effect: Failure to follow compliance requirements could result in loss of federal funding or questioned costs being incurred. Questioned Costs: None noted. The price for the piece of equipment did not seem unreasonable and was within budgetary requirements. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management establish a procurement policy and ensure that the policy is followed for all large purchases. Management’s Response: Management concurs with this finding. See corrective action plan.
Finding 2023-001
Finding 2023-001 Lack of Internal Control Over Procurement Federal Agency: U.S. Department of Transportation and Department of the Treasury, respectfully Federal Programs: Highway Planning and Construction & Coronavirus State and Local Fiscal Recovery Funds, respectfully ALN: 20.205 and 21.027, respectfully Award Numbers: DTFH69-13-H-00087, DTFH69-H-00087, Unknown Award Years: 2023 Type of Finding: Significant deficiency in internal control and noncompliance. Criteria: In accordance with 2 CFR sections 200.318, a non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in sections 200.317 through 200.327. Condition and Context: Management could not provide adequate procurement documentation for the purchase of a large piece of equipment. During our testing of allowable costs charged to the program we noted two (2) transaction out of six (6) tested that lacked adequate supporting documentation related to procurement. This appears to be an isolated instance of non-compliance. Cause: Lack of internal controls over procurement. Effect: Failure to follow compliance requirements could result in loss of federal funding or questioned costs being incurred. Questioned Costs: None noted. The price for the piece of equipment did not seem unreasonable and was within budgetary requirements. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management establish a procurement policy and ensure that the policy is followed for all large purchases. Management’s Response: Management concurs with this finding. See corrective action plan.