Audit 344393

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. Ahtna Intertribal Resource 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: Ahtna Intertribal Resource 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 (the “Schedule”) includes the federal award activity of Ahtna Intertribal Resource Commission under programs of the federal government for the year ended September 30, 2024. 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 Ahtna Intertribal Resource Commission, it is not intended to and does not present the financial position, change in net assets, or cash flows of Ahtna Intertribal Resource Commission.

Title: Summary of Significant Accounting Policies 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. Ahtna Intertribal Resource 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: Ahtna Intertribal Resource Commission 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 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. Ahtna Intertribal Resource Commission has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

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. Ahtna Intertribal Resource 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: Ahtna Intertribal Resource Commission has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. No amounts were passed through to subrecipients.