FAC Explorer

Audit 35504

FY End
2022-09-30
Total Expended
$2.23M
Findings
2
Programs
12
Organization: New Stuyahok Traditional Council (AK)
Year: 2022 Accepted: 2023-06-27
Auditor: Newhouse & Vogler Cpa's Apc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28602 2022-003 Material Weakness - B
605044 2022-003 Material Weakness - B

Programs

ALN Program Spent Major Findings
21.027 American Rescue Plan Act (arpa) $1.04M Yes 1
21.019 Cares Act $582,226 Yes 0
15.022 Atg Cares $144,878 - 0
15.021 Consolidated Tribal Gvnmt. $136,525 - 0
66.926 Indian Environmental General Assistance (igap) $100,026 - 0
90.100 Village Road System & Dust Control Project $83,271 - 0
14.867 Native American Housing Asst & Self-Det. (nahasda) $51,641 - 0
16.841 Tribal Victims Services Program $45,342 - 0
15.130 Bia Roads $21,857 - 0
15.034 Tribal Courts $14,840 - 0
20.205 Bia Tribal Transportation Program $10,087 - 0
14.862 Hud Icdbg Arpa $3,850 - 0

Contacts

Name Title Type
EAY8M845K1N9 Mary Olympic Auditee
9076933173 James Newhouse, CPA Auditor
No contacts on file

Notes to SEFA

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 Title 2 U.S. CFR Part 200, Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
Program information 21.027 ? ARPA ? Department of Treasury Statement of condition We noted that total available cash was less than total refundable advances (unspent advanced funds). Criteria OMB Uniform Guidance compliance requirement allowable costs and procurement. Cause of condition On September 30, 2022, NSTC combined federal funds have a refundable advance balance in excess of the available cash balance. Failure to maintain an adequate cash balance implies that advanced grant funds were used for activities other than those intended. Management did not ensure that grant advances were spent on each applicable program as required. Effect of condition The funding agency has the right to refuse reimbursement for breach of agreement, and the Community would have to use general funds to cover expenses. Questioned costs Total refundable advance ($4,941,556) less Total Cash $4,872,561 = Total Questioned costs ($68,995) Recommendation We recommend the Community develop a system to adequately segregate advanced funds to ensure they are spent on the proper programs. Response See corrective action plan.
Finding 2022-003
Program information 21.027 ? ARPA ? Department of Treasury Statement of condition We noted that total available cash was less than total refundable advances (unspent advanced funds). Criteria OMB Uniform Guidance compliance requirement allowable costs and procurement. Cause of condition On September 30, 2022, NSTC combined federal funds have a refundable advance balance in excess of the available cash balance. Failure to maintain an adequate cash balance implies that advanced grant funds were used for activities other than those intended. Management did not ensure that grant advances were spent on each applicable program as required. Effect of condition The funding agency has the right to refuse reimbursement for breach of agreement, and the Community would have to use general funds to cover expenses. Questioned costs Total refundable advance ($4,941,556) less Total Cash $4,872,561 = Total Questioned costs ($68,995) Recommendation We recommend the Community develop a system to adequately segregate advanced funds to ensure they are spent on the proper programs. Response See corrective action plan.