Audit 352390

Title: 477 Cluster Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Chugachmiut 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 Chugachmiut, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Chugachmiut. 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. Chugachmiut has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Chugachmiut annually negotiates indirect rates with its cognizant agency. Indirect rates paid to subrecipients are based on negotiated rates determined on an individual award basis. Negative amounts reported on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: 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. Chugachmiut has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Chugachmiut annually negotiates indirect rates with its cognizant agency. Indirect rates paid to subrecipients are based on negotiated rates determined on an individual award basis. Negative amounts reported on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Chugachmiut’s 477 Plan as listed on the Schedule includes funding contributions from the following federal programs: Assistance Listing Number Child Care and Development B lock Grant 93.5 75 Tribal Work Grants 93.594

Title: Refundable Advances Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Chugachmiut 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 Chugachmiut, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Chugachmiut. 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. Chugachmiut has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Chugachmiut annually negotiates indirect rates with its cognizant agency. Indirect rates paid to subrecipients are based on negotiated rates determined on an individual award basis. Negative amounts reported on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: 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. Chugachmiut has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Chugachmiut annually negotiates indirect rates with its cognizant agency. Indirect rates paid to subrecipients are based on negotiated rates determined on an individual award basis. Negative amounts reported on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Assistance Listing Number Amount Private Grants and Contracts $ 340,824 State of Alaska Funds: Department of Public Safety Village Public Safety Officer 199,172 Department of Health Alaska Tribal Child Welfare Compact 119,522 Total State of Alaska Funds 318,694 Federal Funds: U.S. Department of Health and Human Services IHS Compact 93.210 1,426,306 U.S. Department of Agriculture Good Neighbor Authority 10.691 39,489 Child and Adult Care Food Program 10.558 48,468 Total U.S. Department of Agriculture 87,957 U.S. Department of the Interior BIA Compact 15.022 5,143,727 BIA - Sterling Fuel Break Extension 15.035 2,095,517 Total U.S. Department of the Interior 7,239,244 Total Federal Funds 8,753,507 Total Refundable Advances $ 9,413,025