FAC Explorer

Audit 330982

FY End
2023-09-30
Total Expended
$2.27M
Findings
14
Programs
24
Organization: Chugach Regional Resource Commission (AK)
Year: 2023 Accepted: 2024-12-05
Auditor: Hutchings & Associates CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513064 2023-001 Material Weakness Yes L
513065 2023-001 Material Weakness Yes L
513066 2023-001 Material Weakness Yes L
513067 2023-001 Material Weakness Yes L
513068 2023-001 Material Weakness Yes L
513069 2023-001 Material Weakness Yes L
513070 2023-001 Material Weakness Yes L
1089506 2023-001 Material Weakness Yes L
1089507 2023-001 Material Weakness Yes L
1089508 2023-001 Material Weakness Yes L
1089509 2023-001 Material Weakness Yes L
1089510 2023-001 Material Weakness Yes L
1089511 2023-001 Material Weakness Yes L
1089512 2023-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
15.020 Aid to Tribal Governments $253,249 Yes 1
93.581 Improving the Capability of Indian Tribal Governments to Regulate Environmental Quality $171,618 - 0
15.554 Cooperative Watershed Management $129,277 - 0
15.041 Environmental Management Indian $122,186 - 0
66.926 Indian Environmental General Assistance Program (gap) $120,270 - 0
15.024 Indian Self-Determination Contract Support $98,427 Yes 1
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $88,545 - 0
15.663 Nfwf-Usfws Conservation Partnership $66,814 - 0
15.022 Tribal Self-Governance $43,783 - 0
15.643 Alaska Migratory Bird CO-Management Council $42,620 - 0
15.036 Indian Rights Protection $34,577 Yes 1
66.461 Regional Wetland Program Development Grants $30,954 - 0
11.431 Climate and Atmospheric Research $29,796 - 0
93.859 Biomedical Research and Research Training $18,065 - 0
10.181 Pandemic Relief Activities: Farm and Food Worker Relief Grant Program $17,051 - 0
15.820 National and Regional Climate Adaptation Science Centers $14,139 - 0
15.034 Agriculture on Indian Lands $9,019 Yes 1
11.012 Integrated Ocean Observing System (ioos) $8,178 - 0
11.472 Unallied Science Program $6,960 - 0
15.939 Heritage Partnership $3,658 - 0
15.639 Tribal Wildlife Grants $1,655 - 0
66.046 Climate Pollution Reduction Grants $788 - 0
11.307 Economic Adjustment Assistance $724 - 0
15.156 Tribal Climate Resilience $500 - 0

Contacts

Name Title Type
WA5SAEDGFH76 Willow Hetrick Auditee
9073309085 Rod Hutchings Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 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. 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. Chugach Regional Resources Commission has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Chugach Regional Resources Commission has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Chugach Regional Resources Commission under programs of the federal government for the year ended September 30, 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 Chugach Regional Resources Commission it is not intended to and does not present the financial statements of Chugach Regional Resources Commission.
Title: Passed Through Awards Accounting Policies: 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. 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. Chugach Regional Resources Commission has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Chugach Regional Resources Commission has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The following funding was passed through to subrecipients: 11.307 Commerce Native Conservancy $ 129,644 66.461 EPA University of Alaska $26,034 15.554 DOI University of Fairbanks $20,234 Total $ 175,912

Finding Details

Finding 2023-001
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
Finding 2023-001
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
Finding 2023-001
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
Finding 2023-001
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
Finding 2023-001
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
Finding 2023-001
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
Finding 2023-001
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
Finding 2023-001
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
Finding 2023-001
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
Finding 2023-001
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
Finding 2023-001
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
Finding 2023-001
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
Finding 2023-001
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
Finding 2023-001
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.