Audit 407340

FY End

2024-12-31

Total Expended

$911,363

Findings

Programs

Organization: Native Village of Kivalina (AK)

Year: 2024 Accepted: 2026-07-16

Auditor: BRAD CAGE CPA

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
1223931	2024-002	Material Weakness	Yes	P
1223932	2024-002	Material Weakness	Yes	P

Programs

ALN	Program	Spent	Major	Findings
21.027	CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS	$341,152	Yes	1
14.867	INDIAN HOUSING BLOCK GRANTS	$128,543	Yes	0
15.020	AID TO TRIBAL GOVERNMENTS	$88,213	Yes	0
15.156	TRIBAL CLIMATE RESILIENCE	$78,021	Yes	0
21.032	LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND	$74,877	Yes	0
90.100	DENALI COMMISSION PROGRAM	$69,139	Yes	1
66.926	INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP)	$63,674	Yes	0
20.205	HIGHWAY PLANNING AND CONSTRUCTION	$2,498	Yes	0

Contacts

Name	Title	Type
X415GU8QPNN5	Millie Hawley	Auditee
9076452153	Brad Cage	Auditor
No contacts on file

Finding Details

Finding 2024-002

I NOTED THAT THE NVK DID NOT SUBMIT THEIR AUDIT WITHIN THE REQUIRED NINE-MONTH TIMEFRAME OF YEAR END. PER 2 CFR, SECTION 200.512, THE NVK MUST SUBMIT THEIR AUDIT WITHIN 9 MONTHS OF YEAR END. THE NATIVE VILLAGE WAS STILL ADDRESSING COVID RELATED DELAYS. MANAGEMENT IS AWARE OF THE REQUIREMENT AND HAS STARTED TO PREPARE FOR THE 2025 AUDIT IN ORDER TO SUBMIT IT TIMELY. THIS WAS NOT A REPEAT FINDING.