The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Sealaska Heritage Institute (the Institute) under programs of the federal government for the year ended December 31, 2025. The information in the 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 the Institute, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Institute.
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. The Institute has elected to use a federally negotiated indirect cost rate and not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Institute did not pass through any federal funds to subrecipients.
The major Federal Award Program selected for testing is as follows: U.S. DEPARTMENT OF EDUCATION - Alaska Native Educational Programs U.S. DEPARTMENT OF THE INTERIOR - Native Hawaiian and Alaska Native Culture and Arts Department The requirements of the Office of Management and Budget Uniform Guidance require all major programs as determined by the auditor on a risk-based approach and/or at least 40% (20% for low-risk auditees) of all federal awards be subject to specific control and/or compliance testing. The Sealaska Heritage Institute’s program subject to these requirements is listed above. The total expenditures of this program represent 91.85% of the total federal expenditures. Major Program Selection: (Continued) Amount of Programs ALN Expenditures Partnership Agreements 10.699 $ 90,975 Marine Mammal Rescue Assistance Grant Program 11.061 113,242 Native Hawaiian and Alaska Native Culture and Arts Development 15.071 1,299,008* Fish and Wildlife Coordination and Assistance 15.664 9,835 Historic Preservation Fund Grants-In-Aid 15.904 232,050 Cultural Resources Management 15.946 68,997 Promotion of the Arts - Grants to Organizations and Individuals 45.024 3,365 Promotion of the Humanities Division of Preservation and Access 45.149 4,840 Promotion of the Humanities Research 45.161 14,633 Native American/Native Hawaiian Museum Services Program 45.308 72,122 Native American/Native Hawaiian Library Services 45.311 80,373 Laura Bush 21st Century Libarian Program 45.313 34,888 Social, Behavioral, and Economic Sciences 47.075 57,196 Polar Programs 47.078 21,890 Innovative Approaches to Literacy 84.215K 197,151 Indian Education - Special Programs for Indian Children 84.299A 27,516 Alaska Native Educational Programs 84.356A 16,348,723* TOTAL FEDERAL AWARDS $ 18,676,804 * Denotes Major Program
I. ALASKA NATIVE EDUCATIONAL PROGRAMS - ALN 84.356A To support projects that recognize and address the unique educational needs of Alaska Native students, to recognize the role of Alaska Native languages and cultures and to integrate Alaska Native languages and cultures into education, to support supplemental education programs that benefit Alaska Natives, and to ensure the maximum participation by Alaska Native educators and leaders in programs designed to serve Alaska Native students. Mandatory activities include: (1) the development and implementation of plans, methods, strategies, and activities to improve the educational outcomes of Alaska Natives; and (2) the collection of data to assist in the evaluation of Alaska Native Programs. Allowable activities include, but are not limited to: (1) the development of curricula and education programs that address the educational needs of Alaska Native students; (2) the development and operation of student enrichment programs in science and mathematics; (3) professional development activities for educators; (4) family literacy services; and (5) dropout prevention programs. II. NATIVE HAWAIIAN AND ALASKA NATIVE CULTURE AND ARTS DEVELOPMENT - ALN 15.071 The Native Hawaiian and Alaska Native Culture and Arts Development program promotes the scholarly study of, and instruction in, Native Hawaiian or Alaska Native arts and culture; establishes programs which culminate in the awarding of degrees in the various fields of Native Hawaiian or Alaska Native art and culture; and establishes centers and programs with respect to Native Hawaiian or Alaska Native art and culture. (1) Any organization or institution which is the recipient of a grant shall establish a governing board to manage and control the program with respect to which such grant is made. (2) For any grants made with respect to Native Hawaiian art and culture, the members of the governing board which is required to be established under paragraph (1) shall - (A) be Native Hawaiians or individuals widely recognized in the field of Native Hawaiian art and culture, (B) include a representative of the Office of Hawaiian Affairs of the State of Hawaii, (C) include the president of the University of Hawaii, (D) include the president of the Bishop Museum, and (E) serve for a fixed term of office. (3) For any grants made with respect to Alaska Native art and culture, the members of the governing board which is required to be established under paragraph (1) shall - (A) include Alaska Natives and individuals widely recognized in the field of Alaska Native art and culture, (B) represent the Eskimo, Indian and Aleut cultures of Alaska, and (C) serve for a fixed term.