FAC Explorer

Audit 361669

FY End
2021-12-31
Total Expended
$1.98M
Findings
6
Programs
6
Organization: Native Village of Paimiut (AK)
Year: 2021 Accepted: 2025-07-08
Auditor: Brad Cage CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
570642 2021-001 Material Weakness Yes L
570643 2021-002 Material Weakness Yes N
570644 2021-003 Material Weakness Yes N
1147084 2021-001 Material Weakness Yes L
1147085 2021-002 Material Weakness Yes N
1147086 2021-003 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
15.021 Consolidated Tribal Government $1.19M Yes 3
21.027 Coronavirus State and Local Fiscal Recovery Funds $481,392 - 0
15.030 Indian Law Enforcement $195,465 - 0
66.926 Indian Environmental General Assistance Program (gap) $74,729 - 0
21.019 Coronavirus Relief Fund $39,160 - 0
20.205 Highway Planning and Construction $7,092 - 0

Contacts

Name Title Type
EA3UVF6YH459 Colleen Timmer Auditee
9075610304 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 PAIMIUT (NVP) UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED DECEMBER 31, 2021. 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 NVP, IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION, CHANGES IN NET ASSETS, OR CASH FLOWS OF NVP. 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: NVP 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 PAIMIUT (NVP) UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED DECEMBER 31, 2021. 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 NVP, IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION, CHANGES IN NET ASSETS, OR CASH FLOWS OF NVP. 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 2021-001
I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2022, 2023 and 2024 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2022, 2023 and 2024 audit preparation and expects to be current on audits as of the 2024 audit. This was reported in the prior year as Finding 2020-002
Finding 2021-002
I noted that the Native Village of Paimiut did not have all advanced and unspent funds collateralized. This grant requires any advanced funds to be fully insured/collateralized. No questioned costs. The Native Village did not have a collateralization agreement in effect during 2021. Advanced funds were not collateralized. context not applicable. I have discussed with management and the Native Village now has a collateralization agreement in place, so no additional suggestions are considered necessary. This was reported in the prior year as Finding 2020-003.
Finding 2021-003
Management did not have written internal control procedures for determining allowable costs and other requirements over federal awards specifically relating to the Uniform Guidance. 2 CFR 200, Subpart D, Section 200.302(b)(7) requires “written procedures for determining the allowability of costs in accordance with Subpart E – Cost Principles of this part and the terms and conditions of the Federal Award. no questioned costs. Lack of written controls to identify allowable costs and special tests and provisions. Costs may be disallowed and required to be repaid to the granting agency. Compliance requirements set forth in the grant agreements were not followed. Management should develop written internal control procedures in accordance with the Uniform Guidance. This was a repeat finding as Finding 2020-004.
Finding 2021-001
I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2022, 2023 and 2024 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2022, 2023 and 2024 audit preparation and expects to be current on audits as of the 2024 audit. This was reported in the prior year as Finding 2020-002
Finding 2021-002
I noted that the Native Village of Paimiut did not have all advanced and unspent funds collateralized. This grant requires any advanced funds to be fully insured/collateralized. No questioned costs. The Native Village did not have a collateralization agreement in effect during 2021. Advanced funds were not collateralized. context not applicable. I have discussed with management and the Native Village now has a collateralization agreement in place, so no additional suggestions are considered necessary. This was reported in the prior year as Finding 2020-003.
Finding 2021-003
Management did not have written internal control procedures for determining allowable costs and other requirements over federal awards specifically relating to the Uniform Guidance. 2 CFR 200, Subpart D, Section 200.302(b)(7) requires “written procedures for determining the allowability of costs in accordance with Subpart E – Cost Principles of this part and the terms and conditions of the Federal Award. no questioned costs. Lack of written controls to identify allowable costs and special tests and provisions. Costs may be disallowed and required to be repaid to the granting agency. Compliance requirements set forth in the grant agreements were not followed. Management should develop written internal control procedures in accordance with the Uniform Guidance. This was a repeat finding as Finding 2020-004.