FAC Explorer

Audit 356764

FY End
2023-12-31
Total Expended
$1.76M
Findings
4
Programs
10
Organization: Native Village of Nunapitchuk (AK)
Year: 2023 Accepted: 2025-05-20
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561173 2023-001 Significant Deficiency Yes L
561174 2023-001 Significant Deficiency Yes L
1137615 2023-001 Significant Deficiency Yes L
1137616 2023-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $555,147 Yes 1
15.021 Consolidated Tribal Government $266,060 - 0
15.156 Tribal Climate Resilience $182,930 - 0
15.020 Aid to Tribal Governments $180,871 - 0
66.926 Indian Environmental General Assistance Program (gap) $147,860 Yes 1
14.862 Indian Community Development Block Grant Program $147,094 - 0
20.205 Highway Planning and Construction $117,079 - 0
66.812 Hazardous Waste Management Grant Program for Tribes $71,961 - 0
15.030 Indian Law Enforcement $55,919 - 0
15.144 Indian Child Welfare Act Title II Grants $31,535 - 0

Contacts

Name Title Type
NUSFL8GAEHJ3 Gladys Jacobs Auditee
9075275705 Joseph Bergene Auditor
No contacts on file

Notes to SEFA

Title: Note 1. 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 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 amount reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Native Village of Nunapitchuk has not elected 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 the Native Village of Nunapitchuk under programs of the federal government for the year ended December 31, 2023. 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 the Native Village of Nunapitchuk, it is not intended to and does not present the basic financial statements of the Native Village of Nunapitchuk.
Title: Note 3. Passed Through Awards 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 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 amount reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Native Village of Nunapitchuk has not 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 2023-001
Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury/Environmental Protection Agency Federal Program: Coronavirus State and Local Fiscal Recovery Funds/Indian General Assistance Program ALN: 21.027/66.926 Award Numbers: SLFRP3169/4795 (SLFRF) 01J66701 (IGAP) Award Year: 2021 (SLFRF) 2020 (IGAP) Type of Finding: Significant deficiency in internal control over compliance and noncompliance Criteria: In accordance with 2 CFR part 200, subpart F, section 200.512, the reporting package must be submitted the earlier of nine (9) months after year end or 30 days after the report issuance. Condition and context: The Village did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine (9) months after the end of the audit period. Cause: Due to COVID restrictions and high amounts of turnover, the Village was not able to complete the audit within the Uniform Guidance requirement. Effect: The Village was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat finding: This is a repeat of Finding 2022-002. Recommendation: We recommend the Village adhere to Uniform Guidance reporting requirements. Management’s Response: Management concurs with the finding. See Corrective Action Plan.
Finding 2023-001
Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury/Environmental Protection Agency Federal Program: Coronavirus State and Local Fiscal Recovery Funds/Indian General Assistance Program ALN: 21.027/66.926 Award Numbers: SLFRP3169/4795 (SLFRF) 01J66701 (IGAP) Award Year: 2021 (SLFRF) 2020 (IGAP) Type of Finding: Significant deficiency in internal control over compliance and noncompliance Criteria: In accordance with 2 CFR part 200, subpart F, section 200.512, the reporting package must be submitted the earlier of nine (9) months after year end or 30 days after the report issuance. Condition and context: The Village did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine (9) months after the end of the audit period. Cause: Due to COVID restrictions and high amounts of turnover, the Village was not able to complete the audit within the Uniform Guidance requirement. Effect: The Village was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat finding: This is a repeat of Finding 2022-002. Recommendation: We recommend the Village adhere to Uniform Guidance reporting requirements. Management’s Response: Management concurs with the finding. See Corrective Action Plan.
Finding 2023-001
Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury/Environmental Protection Agency Federal Program: Coronavirus State and Local Fiscal Recovery Funds/Indian General Assistance Program ALN: 21.027/66.926 Award Numbers: SLFRP3169/4795 (SLFRF) 01J66701 (IGAP) Award Year: 2021 (SLFRF) 2020 (IGAP) Type of Finding: Significant deficiency in internal control over compliance and noncompliance Criteria: In accordance with 2 CFR part 200, subpart F, section 200.512, the reporting package must be submitted the earlier of nine (9) months after year end or 30 days after the report issuance. Condition and context: The Village did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine (9) months after the end of the audit period. Cause: Due to COVID restrictions and high amounts of turnover, the Village was not able to complete the audit within the Uniform Guidance requirement. Effect: The Village was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat finding: This is a repeat of Finding 2022-002. Recommendation: We recommend the Village adhere to Uniform Guidance reporting requirements. Management’s Response: Management concurs with the finding. See Corrective Action Plan.
Finding 2023-001
Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury/Environmental Protection Agency Federal Program: Coronavirus State and Local Fiscal Recovery Funds/Indian General Assistance Program ALN: 21.027/66.926 Award Numbers: SLFRP3169/4795 (SLFRF) 01J66701 (IGAP) Award Year: 2021 (SLFRF) 2020 (IGAP) Type of Finding: Significant deficiency in internal control over compliance and noncompliance Criteria: In accordance with 2 CFR part 200, subpart F, section 200.512, the reporting package must be submitted the earlier of nine (9) months after year end or 30 days after the report issuance. Condition and context: The Village did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine (9) months after the end of the audit period. Cause: Due to COVID restrictions and high amounts of turnover, the Village was not able to complete the audit within the Uniform Guidance requirement. Effect: The Village was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat finding: This is a repeat of Finding 2022-002. Recommendation: We recommend the Village adhere to Uniform Guidance reporting requirements. Management’s Response: Management concurs with the finding. See Corrective Action Plan.