FAC Explorer

Audit 366189

FY End
2024-12-31
Total Expended
$933,671
Findings
2
Programs
3
Organization: Affiliated Tribes of Northwest Indians (OR)
Year: 2024 Accepted: 2025-09-12
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
576315 2024-001 Significant Deficiency - L
1152757 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
66.926 Indian Environmental General Assistance Program (gap) $434,598 Yes 1
15.156 Tribal Climate Resilience $426,817 - 0
66.046 Climate Pollution Reduction Grants $72,256 - 0

Contacts

Name Title Type
YU3GZ7CLA944 Amber Schulz-Oliver Auditee
5032495770 Bryce Rassilyer Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Affiliated Tribes of Northwest Indians (an Oregon nonprofit organization) under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirements of the 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 Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center. Expenditures reported on the 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 allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers, when applicable, are presented where available. De Minimis Rate Used: N Rate Explanation: The Center has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
2024 – 001 Federal Agency: Environmental Protection Agency Federal Program Name: Indian Environmental General Assistance Program (EPA-GAP) Assistance Listing Number: 66.926 Federal Award Identification Number and Year: 02J23001, 2024 Award Period: January 1, 2023 through December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance – Reporting Criteria or specific requirement: This award is subject to Federal Financial Reports (SF-425) and MBE/WBE Reports (EPA Form 5700-52A). Federal regulations require a system of internal control over the preparation and review of financial and performance reports prior to submission to agency. Condition: ATNI submitted progress reports as required in the grant agreement. However, we were unable to verify documented review and approval process. Questioned costs: None. Context: ATNI submitted progress reports to the agency and were accepted by the agency. However, without adequate documentation, we were unable to verify ATNI’s review and approval process. Cause: ATNI did not have a process in place to adequately document reviews and approval of reports. Effect: Noncompliance with the reporting requirement may result in inaccurate or improper reports submitted to the agency. Repeat Finding: No Recommendation: We recommend ATNI implement a standardized methodology to document its internal control process over progress reporting. Views of responsible officials: Please see the attached Management’s Corrective Action Plan.
Finding 2024-001
2024 – 001 Federal Agency: Environmental Protection Agency Federal Program Name: Indian Environmental General Assistance Program (EPA-GAP) Assistance Listing Number: 66.926 Federal Award Identification Number and Year: 02J23001, 2024 Award Period: January 1, 2023 through December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance – Reporting Criteria or specific requirement: This award is subject to Federal Financial Reports (SF-425) and MBE/WBE Reports (EPA Form 5700-52A). Federal regulations require a system of internal control over the preparation and review of financial and performance reports prior to submission to agency. Condition: ATNI submitted progress reports as required in the grant agreement. However, we were unable to verify documented review and approval process. Questioned costs: None. Context: ATNI submitted progress reports to the agency and were accepted by the agency. However, without adequate documentation, we were unable to verify ATNI’s review and approval process. Cause: ATNI did not have a process in place to adequately document reviews and approval of reports. Effect: Noncompliance with the reporting requirement may result in inaccurate or improper reports submitted to the agency. Repeat Finding: No Recommendation: We recommend ATNI implement a standardized methodology to document its internal control process over progress reporting. Views of responsible officials: Please see the attached Management’s Corrective Action Plan.