FAC Explorer

Audit 405181

FY End
2016-12-31
Total Expended
$919,438
Findings
6
Programs
6
Organization: VILLAGE OF ANIAK (AK)
Year: 2016 Accepted: 2026-06-26
Auditor: NEWHOUSE & VOGLER CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1219593 2016-002 Material Weakness Yes L
1219594 2016-003 Material Weakness Yes C
1219595 2016-002 Material Weakness Yes L
1219596 2016-003 Material Weakness Yes C
1219597 2016-002 Material Weakness Yes L
1219598 2016-003 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
93.612 NATIVE AMERICAN PROGRAMS $264,221 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $199,130 Yes 2
66.926 INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP) $117,584 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $72,778 Yes 0
15.021 CONSOLIDATED TRIBAL GOVERNMENT $10,642 Yes 2
15.144 INDIAN CHILD WELFARE ACT TITLE II GRANTS $1,331 Yes 0

Contacts

Name Title Type
QKC7ZSG6PER4 Laura Simeon Auditee
9076754349 James R. Newhouse Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Village of Aniak under programs of the federal government for the year ended December 31, 2016. The information in the Schedule is presented in accordance with the audit requirements of Title 2 U.S. CFR Part 200, Uniform Guidance. Because the Schedule presents only a selected portion of the operations of Village of Aniak, it is not intended to and does not present the financial position, changes in net position, or cash flows of Village of Aniak.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. CFR Part 200, Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Village of Aniak did not elect to use the 10% de minimis indirect cost rate.

Finding Details

Finding 2016-002
During the audit of Village of Aniak, it was identified that the Village failed to submit the Federal Single Audit report for the fiscal year ended December 31, 2016, within the timeframe prescribed by the Uniform Guidance. The submission was delayed beyond the deadline specified in 2 CFR Part 200.
Finding 2016-003
During the audit of Village of Aniak, we identified that total available cash was less than total advances from grantors. Specifically, refundable advances totaled approximately $69,976, while related cash balances totaled approximately $15,728, resulting in an unsupported deficit of approximately $54,248.