FAC Explorer

Audit 39043

FY End
2022-09-30
Total Expended
$876,224
Findings
2
Programs
9
Organization: Ahtna Intertribal Resource Commission (AK)
Year: 2022 Accepted: 2023-03-07
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43154 2022-001 Material Weakness - C
619596 2022-001 Material Weakness - C

Programs

ALN Program Spent Major Findings
15.036 Tribal Management Subsistence $647,556 Yes 1
93.612 Ahtna Cultural Preservation Capacity-Building Project $73,341 - 0
90.100 Boardband Consortium Program $48,393 - 0
10.902 Indigenous Sentinels Network $48,157 - 0
66.926 Ahtna Indian General Assistance Program (igap) $28,498 - 0
10.932 Copper Basin Subsistence Landscape Resiliency $9,345 - 0
15.946 Ahtna Ethnographic Overview and Assessment $8,820 - 0
15.944 Natural Resource Stewardship Caribou Study $8,576 - 0
15.643 Alaska Migratory Bird CO-Management Council $3,538 - 0

Contacts

Name Title Type
J9NAVAM9B1J3 Karen Linnell Auditee
9078228154 Grant R. Todd Auditor
No contacts on file

Notes to SEFA

Title: Note 3. Passed Through Awards Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Ahtna Intertribal Resource Commission 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 Ahtna Intertribal Resource Commission, it is not intended to and does not present the financial position, change in net assets, or cash flows of Ahtna Intertribal Resource Commission. 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 shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Ahtna Intertribal Resource Commission 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 2022-001
Finding 2022-001 Lack of Internal Controls over Cash Management Federal Agency: U.S. Department of the Interior Federal Programs: Tribal Management Subsistence Assistance Listing Numbers: 15.036 Award Numbers: A21AV01012, A20AV01058 Award Years: 2021, 2020, respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: The requirements for cash management contained in 2 CFR Section 200.305 state advanced cash payments must be used only for applicable grant programs. Condition and Context: Procedures related to cash management were inadequate to ensure that grant funds drawn down were used for grant expenditures in the program, which received the program advances. We compared the unearned revenue balances of the grant funds with the available cash balances at year end. AITRC?s cash balances amounted to $683,313 at September 30, 2022. The unearned revenues were $713,247, which resulted in a shortfall of $29,934. The Tribal Management Subsistence Program had unearned revenues of $543,071 at September 30, 2022. Cause: Inadequate internal controls over the use of restricted program funds. The shortfall also results from the timing difference from when AITRC pays for expenditures and receives reimbursement from granting agencies. Effect: Unearned revenue balances exceeded cash balances at year end. Questioned Costs: $29,934, which is the difference between deferred revenue and cash balances as of September 30, 2022. Repeat Finding: This is believed to be an isolated incident as this is not a repeat finding. Recommendation: Management should implement internal controls and policies to limit the timing between cash outflows and reimbursement from granting agencies. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2022-001
Finding 2022-001 Lack of Internal Controls over Cash Management Federal Agency: U.S. Department of the Interior Federal Programs: Tribal Management Subsistence Assistance Listing Numbers: 15.036 Award Numbers: A21AV01012, A20AV01058 Award Years: 2021, 2020, respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: The requirements for cash management contained in 2 CFR Section 200.305 state advanced cash payments must be used only for applicable grant programs. Condition and Context: Procedures related to cash management were inadequate to ensure that grant funds drawn down were used for grant expenditures in the program, which received the program advances. We compared the unearned revenue balances of the grant funds with the available cash balances at year end. AITRC?s cash balances amounted to $683,313 at September 30, 2022. The unearned revenues were $713,247, which resulted in a shortfall of $29,934. The Tribal Management Subsistence Program had unearned revenues of $543,071 at September 30, 2022. Cause: Inadequate internal controls over the use of restricted program funds. The shortfall also results from the timing difference from when AITRC pays for expenditures and receives reimbursement from granting agencies. Effect: Unearned revenue balances exceeded cash balances at year end. Questioned Costs: $29,934, which is the difference between deferred revenue and cash balances as of September 30, 2022. Repeat Finding: This is believed to be an isolated incident as this is not a repeat finding. Recommendation: Management should implement internal controls and policies to limit the timing between cash outflows and reimbursement from granting agencies. Management Response: Management agrees with this finding, see Corrective Action Plan.