FAC Explorer

Audit 354694

FY End
2020-09-30
Total Expended
$1.07M
Findings
4
Programs
12
Organization: McGrath Native Village Council (AK)
Year: 2020 Accepted: 2025-04-25
Auditor: Wilson & Wilson CPAS INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
555981 2020-002 Significant Deficiency - L
555982 2020-002 Significant Deficiency - L
1132423 2020-002 Significant Deficiency - L
1132424 2020-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
15.022 Tribal Self-Governance $228,844 - 0
93.228 Indian Health Service_health Management Development Program $134,327 - 0
20.205 Highway Planning and Construction $91,577 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $30,081 - 0
66.926 Indian Environmental General Assistance Program (gap) $10,877 - 0
15.025 Services to Indian Children, Elderly and Families $7,425 - 0
15.130 Indian Education_assistance to Schools $7,129 - 0
15.114 Indian Education_higher Education Grant Program $7,000 - 0
15.034 Agriculture on Indian Lands $4,063 - 0
21.019 Coronavirus Relief Fund $2,525 Yes 1
15.039 Wildlife and Parks $1,400 - 0
45.311 Native American and Native Hawaiian Library Services $176 - 0

Contacts

Name Title Type
KC9WGEJJHED3 Kimberly Wortman Auditee
9075243024 Rockne Wilson Auditor
No contacts on file

Notes to SEFA

Title: 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 OMBCircular A‐87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: McGrath Native Village has not elected to use the 10% de-minimus indirect cost rate as allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of McGrath Native Village under programs of the federal government for the year ended September 30, 2020. 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 McGrath Native Village, it is not intended to and does not present the financial position, changes in net position, or cash flows of McGrath Native Village.
Title: 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 OMBCircular A‐87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: McGrath Native Village has not elected to use the 10% de-minimus indirect cost rate as allowed under 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 and/or OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Indirect Cost Rate 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 OMBCircular A‐87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: McGrath Native Village has not elected to use the 10% de-minimus indirect cost rate as allowed under Uniform Guidance. McGrath Native Village has not elected to use the 10% de-minimus indirect cost rate as allowed under Uniform Guidance.

Finding Details

Finding 2020-002
U.S. Department of Treasury, Coronavirus Aid, Relief, and Economic Security Act – Assistance Listing No. 21.019; Grant period – Year ended September 30, 2020 Condition: The McGrath Native Village audited financial statements for the year ended September 30, 2020, were not submitted timely to the Federal Clearing House. Criteria: Uniform Guidance requires that organizations submit their audited financial statements to the Federal Clearing House within a nine-month period after the end of the organization’s fiscal year end. Cause: Covid restrictions and quarantines prevented the audit from being accomplished within the proscribed timeframe. Effect: Subsequent grant monies are being withheld until the audit is completed and successfully submitted. Context: The audit of the September 30, 2020, McGrath Native Village financial statements was initially due on June 30, 2021. This deadline was extended for an additional six months until December 31, 2021. The financial statements will be submitted to the Federal Clearing House after acceptance from the McGrath Native Village Council. Recommendation: McGrath Native Village should contract to have the audit of the financial statements performed within the prescribed deadlines. Views of Responsible Official and Planned Corrective Actions: McGrath Native Village agrees with the finding and is in the process of engaging with the current auditors for subsequent delinquent audits.
Finding 2020-002
U.S. Department of Treasury, Coronavirus Aid, Relief, and Economic Security Act – Assistance Listing No. 21.019; Grant period – Year ended September 30, 2020 Condition: The McGrath Native Village audited financial statements for the year ended September 30, 2020, were not submitted timely to the Federal Clearing House. Criteria: Uniform Guidance requires that organizations submit their audited financial statements to the Federal Clearing House within a nine-month period after the end of the organization’s fiscal year end. Cause: Covid restrictions and quarantines prevented the audit from being accomplished within the proscribed timeframe. Effect: Subsequent grant monies are being withheld until the audit is completed and successfully submitted. Context: The audit of the September 30, 2020, McGrath Native Village financial statements was initially due on June 30, 2021. This deadline was extended for an additional six months until December 31, 2021. The financial statements will be submitted to the Federal Clearing House after acceptance from the McGrath Native Village Council. Recommendation: McGrath Native Village should contract to have the audit of the financial statements performed within the prescribed deadlines. Views of Responsible Official and Planned Corrective Actions: McGrath Native Village agrees with the finding and is in the process of engaging with the current auditors for subsequent delinquent audits.
Finding 2020-002
U.S. Department of Treasury, Coronavirus Aid, Relief, and Economic Security Act – Assistance Listing No. 21.019; Grant period – Year ended September 30, 2020 Condition: The McGrath Native Village audited financial statements for the year ended September 30, 2020, were not submitted timely to the Federal Clearing House. Criteria: Uniform Guidance requires that organizations submit their audited financial statements to the Federal Clearing House within a nine-month period after the end of the organization’s fiscal year end. Cause: Covid restrictions and quarantines prevented the audit from being accomplished within the proscribed timeframe. Effect: Subsequent grant monies are being withheld until the audit is completed and successfully submitted. Context: The audit of the September 30, 2020, McGrath Native Village financial statements was initially due on June 30, 2021. This deadline was extended for an additional six months until December 31, 2021. The financial statements will be submitted to the Federal Clearing House after acceptance from the McGrath Native Village Council. Recommendation: McGrath Native Village should contract to have the audit of the financial statements performed within the prescribed deadlines. Views of Responsible Official and Planned Corrective Actions: McGrath Native Village agrees with the finding and is in the process of engaging with the current auditors for subsequent delinquent audits.
Finding 2020-002
U.S. Department of Treasury, Coronavirus Aid, Relief, and Economic Security Act – Assistance Listing No. 21.019; Grant period – Year ended September 30, 2020 Condition: The McGrath Native Village audited financial statements for the year ended September 30, 2020, were not submitted timely to the Federal Clearing House. Criteria: Uniform Guidance requires that organizations submit their audited financial statements to the Federal Clearing House within a nine-month period after the end of the organization’s fiscal year end. Cause: Covid restrictions and quarantines prevented the audit from being accomplished within the proscribed timeframe. Effect: Subsequent grant monies are being withheld until the audit is completed and successfully submitted. Context: The audit of the September 30, 2020, McGrath Native Village financial statements was initially due on June 30, 2021. This deadline was extended for an additional six months until December 31, 2021. The financial statements will be submitted to the Federal Clearing House after acceptance from the McGrath Native Village Council. Recommendation: McGrath Native Village should contract to have the audit of the financial statements performed within the prescribed deadlines. Views of Responsible Official and Planned Corrective Actions: McGrath Native Village agrees with the finding and is in the process of engaging with the current auditors for subsequent delinquent audits.