FAC Explorer

Audit 325852

FY End
2021-09-30
Total Expended
$2.67M
Findings
2
Programs
14
Organization: Hughes Village Council (AK)
Year: 2021 Accepted: 2024-10-24
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
503647 2021-001 Significant Deficiency Yes L
1080089 2021-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
21.019 Coronavirus Relief Fund $1.09M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $622,790 - 0
14.862 Indian Community Development Block Grant Program $367,833 - 0
15.022 Tribal Self-Governance $209,296 - 0
81.087 Renewable Energy Research and Development $120,412 - 0
66.926 Indian Environmental General Assistance Program (gap) $71,235 - 0
15.148 Tribal Energy Development Capacity Grants $66,667 - 0
15.021 Consolidated Tribal Government $45,544 - 0
15.024 Indian Self-Determination Contract Support $32,212 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $18,890 - 0
15.114 Indian Education Higher Education Grant $9,400 - 0
15.030 Indian Law Enforcement $9,153 - 0
15.020 Aid to Tribal Governments $3,411 - 0
20.205 Highway Planning and Construction $1,687 - 0

Contacts

Name Title Type
JXAYHL1ACNL3 Eileen Jackson Auditee
9078892239 Joseph Bergene 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 amount reported as expenditures in prior years. The Hughes Village Council 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 Hughes Village Council 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 Hughes Village Council under programs of the federal government for the year ended September 30, 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 Hughes Village Council, it is not intended to and does not present the basic financial statements of Hughes Village Council.
Title: Note 2. 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 Hughes Village Council 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 Hughes Village Council 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 Hughes Village Council has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 3. 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 Hughes Village Council 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 Hughes Village Council 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 2021-001
Finding 2021-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2020 U.S. Department of the Treasury Coronavirus Relief Fund SLT0986 21.019 Criteria 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 September 30, 2021, was not filed on time. Cause The audit was not completed in time to file the form, due to a delay in closing annual fiscal financial records. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required deadline. Questioned Costs None. Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended September 30,2021 was filed subsequent to the deadline. Identification as a repeat finding This is a repeat finding of 2020-001, therefore we believe it to be a systemic issue. Recommendation We recommend the Council implement internal control procedures to ensure timely closing of fiscal year and financial records to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. See corrective action plan for more information.
Finding 2021-001
Finding 2021-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2020 U.S. Department of the Treasury Coronavirus Relief Fund SLT0986 21.019 Criteria 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 September 30, 2021, was not filed on time. Cause The audit was not completed in time to file the form, due to a delay in closing annual fiscal financial records. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required deadline. Questioned Costs None. Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended September 30,2021 was filed subsequent to the deadline. Identification as a repeat finding This is a repeat finding of 2020-001, therefore we believe it to be a systemic issue. Recommendation We recommend the Council implement internal control procedures to ensure timely closing of fiscal year and financial records to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. See corrective action plan for more information.