FAC Explorer

Audit 390654

FY End
2021-12-31
Total Expended
$3.09M
Findings
3
Programs
10
Organization: Chuloonawick Native Village (AK)
Year: 2021 Accepted: 2026-03-06
Auditor: WILSON & WILSON CPAS INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1176727 2021-001 Material Weakness Yes P
1176728 2021-002 Material Weakness Yes L
1176729 2021-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.71M Yes 2
14.862 INDIAN COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM $900,000 Yes 1
15.021 CONSOLIDATED TRIBAL GOVERNMENT $129,603 Yes 0
15.024 INDIAN SELF-DETERMINATION CONTRACT SUPPORT $86,000 Yes 0
66.926 INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP) $82,290 Yes 0
21.019 CORONAVIRUS RELIEF FUND $25,754 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $22,319 Yes 0
15.059 INDIAN GRADUATE STUDENT SCHOLARSHIPS $11,782 Yes 0
15.026 INDIAN ADULT EDUCATION $10,500 Yes 0
15.130 INDIAN EDUCATION ASSISTANCE TO SCHOOLS $4,830 Yes 0

Contacts

Name Title Type
QXJLQHL681L3 Ross Waddell Auditee
9072223011 Sandra Wilson Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Chuloonawick Native Village under programs of the federal government for the year ended December 31, 2021. 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 Chuloonawick Native Village, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Chuloonawick Native Village.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Chuloonawick Native Village has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2021-001
Lack of Documentation Condition: Supporting documentation could not be located for expenditures for period under audit. Criteria: Documentation that supports significant accounting balances and transaction cycles needs to be retained until their use is no longer relevant for financial reporting. Cause: Financial documents were not maintained or retained for the period under audit. Effect: Documentation that would confirm and support amounts and transactions in the accounting records is not available. Recommendation: Accounting records need to be accounted for, organized into a retrievable format, and preserved. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan.
Finding 2021-002
U.S. Department of Treasury, Coronavirus State and Local Fiscal Recovery Funds No. 21.027; Grant period – Year ended December 31, 2021 Condition: The Chuloonawick Native Village audited financial statement for the year ended December 31, 2021 were not submitted timely to the Federal Clearing House. Criteria: Uniform Guidance requires that organizations submit their audited financial statements to the Federal Clearing House within a nine month period after the end of the organization’s fiscal year end. Cause: Covid restrictions and quarantines prevented the audit from being accomplished within the proscribed timeframe. Effect: Subsequent grant monies are being withheld until the audit is completed and successfully submitted. Context: The audit of the December 31, 2021 Chuloonawick Native Village financial statements was initially due on September 30, 2022. The due date was extended an additional six months for a new date of March 31, 2023. The financial statements were not submitted to Federal Clearing House before this deadline, and were instead submitted after acceptance from the Chuloonawick Native Village in 2026. Recommendation: Chuloonawick Native Village should contract to have the audit of the financial statements performed within the prescribed deadlines. Views of Responsible Official and Planned Corrective Actions: See corrective action plan.
Finding 2021-003
U.S. Department of Housing and Urban Development, Indian Community Development Block Grant Program No. 14.862; Grant period – Year ended December 31, 2021 Compliance Finding: The finding 2021-002 also applies to this grant.