FAC Explorer

Audit 37561

FY End
2022-09-30
Total Expended
$4.19M
Findings
4
Programs
10
Organization: Alutiiq Tribe of Old Harbor (AK)
Year: 2022 Accepted: 2023-06-29
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
41429 2022-002 Significant Deficiency - I
41430 2022-002 Significant Deficiency - I
617871 2022-002 Significant Deficiency - I
617872 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.019 Coronavirus Relief Fund $265,628 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $139,995 Yes 1
66.926 Indian Environmental General Assistance Program (gap) $123,083 - 0
15.021 Consolidated Tribal Government Program $115,512 - 0
20.205 Highway Planning and Construction $91,609 - 0
16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments $74,903 - 0
15.231 Fish, Wildlife and Plant Conservation Resource Management $33,875 - 0
15.159 Cultural Resources Management $28,250 - 0
15.144 Indian Child Welfare Act_title II Grants $3,814 - 0
14.867 Indian Housing Block Grants $504 - 0

Contacts

Name Title Type
KK1NP6BWSM29 Ross Waddell Auditee
9072223011 Grant R. Todd Auditor
No contacts on file

Notes to SEFA

Title: Note 3. Passed Through Awards Accounting Policies: Note 1. Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Alutiiq Tribe of Old Harbor under programs of the federal government for the year ended September 30, 2022. 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 Alutiiq Tribe of Old Harbor, it is not intended to and does not present the basic financial statements of Alutiiq Tribe of Old Harbor.Note 2. Summary of Significant Accounting PoliciesExpenditures 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 amounts reported as expenditures in prior years. Alutiiq Tribe of Old Harbor has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform guidance. De Minimis Rate Used: N Rate Explanation: Alutiiq Tribe of Old Harbor has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform guidance. No amounts were passed through to subrecipients.

Finding Details

Finding 2022-002
Section III ? Federal Award Findings Finding 2022-002 Lack of Internal Control Over Procurement Federal Agency: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Award Numbers: SLFRP2526 and SLFRP4713 Award Years: 2021 Type of Finding: Significant deficiency in internal control and noncompliance. Criteria: In accordance with 2 CFR sections 200.318 to 200.325, procurement policies must be in place to ensure the Tribe is promoting full and open competition consistent with the standards of these sections. In order to ensure objective contractor performance and eliminate unfair competitive advantage, contractors that develop or draft specifications, requirements, statements of work, or invitations for bids or requests for proposals must be excluded from competing for such procurements. Condition and Context: Management could not provide adequate procurement documentation for the purchase of a large piece of equipment. During our testing of allowable costs charged to the program we noted one transaction out of twenty-nine tested that lacked adequate supporting documentation related to procurement. Cause: Lack of internal controls over procurement. Effect: Failure to follow compliance requirements could result in loss of federal funding or questioned costs being incurred. Questioned Costs: None noted. The price for the piece of equipment did not seem unreasonable; however, we were unable to determine if the Tribe received the lowest price possible due to lack of procurement documentation. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management establish a procurement policy and ensure that the policy is followed for all large purchases. Management?s Response: Management concurs with this finding. See corrective action plan.
Finding 2022-002
Section III ? Federal Award Findings Finding 2022-002 Lack of Internal Control Over Procurement Federal Agency: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Award Numbers: SLFRP2526 and SLFRP4713 Award Years: 2021 Type of Finding: Significant deficiency in internal control and noncompliance. Criteria: In accordance with 2 CFR sections 200.318 to 200.325, procurement policies must be in place to ensure the Tribe is promoting full and open competition consistent with the standards of these sections. In order to ensure objective contractor performance and eliminate unfair competitive advantage, contractors that develop or draft specifications, requirements, statements of work, or invitations for bids or requests for proposals must be excluded from competing for such procurements. Condition and Context: Management could not provide adequate procurement documentation for the purchase of a large piece of equipment. During our testing of allowable costs charged to the program we noted one transaction out of twenty-nine tested that lacked adequate supporting documentation related to procurement. Cause: Lack of internal controls over procurement. Effect: Failure to follow compliance requirements could result in loss of federal funding or questioned costs being incurred. Questioned Costs: None noted. The price for the piece of equipment did not seem unreasonable; however, we were unable to determine if the Tribe received the lowest price possible due to lack of procurement documentation. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management establish a procurement policy and ensure that the policy is followed for all large purchases. Management?s Response: Management concurs with this finding. See corrective action plan.
Finding 2022-002
Section III ? Federal Award Findings Finding 2022-002 Lack of Internal Control Over Procurement Federal Agency: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Award Numbers: SLFRP2526 and SLFRP4713 Award Years: 2021 Type of Finding: Significant deficiency in internal control and noncompliance. Criteria: In accordance with 2 CFR sections 200.318 to 200.325, procurement policies must be in place to ensure the Tribe is promoting full and open competition consistent with the standards of these sections. In order to ensure objective contractor performance and eliminate unfair competitive advantage, contractors that develop or draft specifications, requirements, statements of work, or invitations for bids or requests for proposals must be excluded from competing for such procurements. Condition and Context: Management could not provide adequate procurement documentation for the purchase of a large piece of equipment. During our testing of allowable costs charged to the program we noted one transaction out of twenty-nine tested that lacked adequate supporting documentation related to procurement. Cause: Lack of internal controls over procurement. Effect: Failure to follow compliance requirements could result in loss of federal funding or questioned costs being incurred. Questioned Costs: None noted. The price for the piece of equipment did not seem unreasonable; however, we were unable to determine if the Tribe received the lowest price possible due to lack of procurement documentation. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management establish a procurement policy and ensure that the policy is followed for all large purchases. Management?s Response: Management concurs with this finding. See corrective action plan.
Finding 2022-002
Section III ? Federal Award Findings Finding 2022-002 Lack of Internal Control Over Procurement Federal Agency: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Award Numbers: SLFRP2526 and SLFRP4713 Award Years: 2021 Type of Finding: Significant deficiency in internal control and noncompliance. Criteria: In accordance with 2 CFR sections 200.318 to 200.325, procurement policies must be in place to ensure the Tribe is promoting full and open competition consistent with the standards of these sections. In order to ensure objective contractor performance and eliminate unfair competitive advantage, contractors that develop or draft specifications, requirements, statements of work, or invitations for bids or requests for proposals must be excluded from competing for such procurements. Condition and Context: Management could not provide adequate procurement documentation for the purchase of a large piece of equipment. During our testing of allowable costs charged to the program we noted one transaction out of twenty-nine tested that lacked adequate supporting documentation related to procurement. Cause: Lack of internal controls over procurement. Effect: Failure to follow compliance requirements could result in loss of federal funding or questioned costs being incurred. Questioned Costs: None noted. The price for the piece of equipment did not seem unreasonable; however, we were unable to determine if the Tribe received the lowest price possible due to lack of procurement documentation. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management establish a procurement policy and ensure that the policy is followed for all large purchases. Management?s Response: Management concurs with this finding. See corrective action plan.