FAC Explorer

Audit 35195

FY End
2022-09-30
Total Expended
$1.31M
Findings
2
Programs
5
Organization: Nenana Native Association (AK)
Year: 2022 Accepted: 2023-06-29
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34256 2022-003 Material Weakness - L
610698 2022-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $934,177 Yes 1
84.299 Indian Education -- Special Programs for Indian Children $311,123 - 0
21.019 Coronavirus Relief Fund $35,634 - 0
20.205 Highway Planning and Construction $27,289 - 0
20.933 National Infrastructure Investments $114 - 0

Contacts

Name Title Type
V2J5PL4L3PJ6 Romy Cadiente Auditee
9078325461 Joseph V. Bergene Auditor
No contacts on file

Notes to SEFA

Title: Note 3. Passed Through Awards Accounting Policies: Note 1. Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Nenana Native Association under programs of the federal government for the year ended September 30, 2022. 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 Nenana Native Association, it is not intended to and does not present the basic financial statements of Nenana Native Association.Note 2. Summary of Significant Accounting PoliciesExpenditures 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. Nenana Native Association has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Nenana Native Association has 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 2022-003
Finding 2022-003 Internal Control/Noncompliance Over Reporting Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Fiscal Local Recovery Funds ALN: 21.027 Award Numbers: None Award Years: 2021 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: In accordance with the grant agreement and compliance supplement, the Association must submit a report for period ending March 31 within 30 days. Condition and Context: The Association did not submit the required report by the deadline. Cause: Lack of internal control over reporting. Effect: The Association is not in compliance with reporting requirements specified for the program. This could result is the loss of funding in future periods. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding and is considered an isolated incident. Recommendation: We recommend that management complies with all reporting requirements. Management?s Response: Management agrees with this finding. See Corrective Action Plan.
Finding 2022-003
Finding 2022-003 Internal Control/Noncompliance Over Reporting Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Fiscal Local Recovery Funds ALN: 21.027 Award Numbers: None Award Years: 2021 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: In accordance with the grant agreement and compliance supplement, the Association must submit a report for period ending March 31 within 30 days. Condition and Context: The Association did not submit the required report by the deadline. Cause: Lack of internal control over reporting. Effect: The Association is not in compliance with reporting requirements specified for the program. This could result is the loss of funding in future periods. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding and is considered an isolated incident. Recommendation: We recommend that management complies with all reporting requirements. Management?s Response: Management agrees with this finding. See Corrective Action Plan.