FAC Explorer

Audit 358740

FY End
2023-09-30
Total Expended
$996,370
Findings
6
Programs
11
Organization: Native Village of Gakona (AK)
Year: 2023 Accepted: 2025-06-12
Auditor: Brad Cage CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
564602 2023-001 Material Weakness - L
564603 2023-001 Material Weakness - L
564604 2023-001 Material Weakness - L
1141044 2023-001 Material Weakness - L
1141045 2023-001 Material Weakness - L
1141046 2023-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
14.913 Healthy Homes Production Program $239,646 Yes 1
15.031 Indian Community Fire Protection $117,528 - 0
66.926 Indian Environmental General Assistance Program (gap) $116,037 - 0
15.029 Tribal Courts $93,624 - 0
66.817 State and Tribal Response Program Grants $80,885 - 0
16.841 Voca Tribal Victim Services Set-Aside Program $47,069 - 0
21.019 Coronavirus Relief Fund $42,644 - 0
15.020 Aid to Tribal Governments $35,498 Yes 1
20.205 Highway Planning and Construction $26,738 - 0
15.144 Indian Child Welfare Act Title II Grants $25,497 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $4,103 - 0

Contacts

Name Title Type
HL1GPCV2Z3N6 Charlene Nollner Auditee
9078225777 Brad Cage Auditor
No contacts on file

Notes to SEFA

Title: ACCOUNTING POLICIES Accounting Policies: THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) INCLUDES THE FEDERAL GRANT ACTIVITY OF NATIVE VILLAGE OF GAKONA (NVG) UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED SEPTEMBER 30, 2023. THE INFORMATION IN THE SCHEDULE IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS OF THE UNIFORM GUIDANCE. BECAUSE THE SCHEDULE PRESENTS ON A SELECTED PORTION OF THE OPERATIONS OF NVG, IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION, CHANGES IN NET ASSETS, OR CASH FLOWS OF NVG. EXPENDITURES REPORTED ON THIS 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 ALLOWABLEOR ARE LIMITED AS TO REIMBURSEMENT. PASS THROUGH ENTITY IDENTIFYING NUMBERS ARE PRESENTED WHERE AVAILABLE. NO AMOUNTS WERE PASSED THROUGH TO SUBRECIPIENTS. De Minimis Rate Used: N Rate Explanation: NVG HAS ELECTED TO NOT USE THE DE MINIMUS 10% INDIRECT COST RATE. THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) INCLUDES THE FEDERAL GRANT ACTIVITY OF NATIVE VILLAGE OF GAKONA (NVG) UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED SEPTEMBER 30, 2023. THE INFORMATION IN THE SCHEDULE IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS OF THE UNIFORM GUIDANCE. BECAUSE THE SCHEDULE PRESENTS ON A SELECTED PORTION OF THE OPERATIONS OF NVG, IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION, CHANGES IN NET ASSETS, OR CASH FLOWS OF NVG. EXPENDITURES REPORTED ON THIS 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 ALLOWABLEOR ARE LIMITED AS TO REIMBURSEMENT. PASS THROUGH ENTITY IDENTIFYING NUMBERS ARE PRESENTED WHERE AVAILABLE. NO AMOUNTS WERE PASSED THROUGH TO SUBRECIPIENTS.

Finding Details

Finding 2023-001
I noted that the Native Village of Gakona did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Gakona must submit their audit within 9 months of their fiscal year end. There were no questioned costs. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2024 audit in order to submit it timely. Audit was late. Context is not applicable. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2024 audit and will be submitting it within the required 9 month timeframe. this was not a repeat finding.
Finding 2023-001
I noted that the Native Village of Gakona did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Gakona must submit their audit within 9 months of their fiscal year end. There were no questioned costs. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2024 audit in order to submit it timely. Audit was late. Context is not applicable. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2024 audit and will be submitting it within the required 9 month timeframe. this was not a repeat finding.
Finding 2023-001
I noted that the Native Village of Gakona did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Gakona must submit their audit within 9 months of their fiscal year end. There were no questioned costs. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2024 audit in order to submit it timely. Audit was late. Context is not applicable. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2024 audit and will be submitting it within the required 9 month timeframe. this was not a repeat finding.
Finding 2023-001
I noted that the Native Village of Gakona did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Gakona must submit their audit within 9 months of their fiscal year end. There were no questioned costs. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2024 audit in order to submit it timely. Audit was late. Context is not applicable. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2024 audit and will be submitting it within the required 9 month timeframe. this was not a repeat finding.
Finding 2023-001
I noted that the Native Village of Gakona did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Gakona must submit their audit within 9 months of their fiscal year end. There were no questioned costs. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2024 audit in order to submit it timely. Audit was late. Context is not applicable. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2024 audit and will be submitting it within the required 9 month timeframe. this was not a repeat finding.
Finding 2023-001
I noted that the Native Village of Gakona did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Gakona must submit their audit within 9 months of their fiscal year end. There were no questioned costs. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2024 audit in order to submit it timely. Audit was late. Context is not applicable. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2024 audit and will be submitting it within the required 9 month timeframe. this was not a repeat finding.