FAC Explorer

Audit 415173

FY End
2025-12-31
Total Expended
$2.60M
Findings
2
Programs
9
Organization: Stebbins Community Association (AK)
Year: 2025 Accepted: 2026-10-21
Auditor: ALTMAN ROGERS & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1240801 2025-002 Material Weakness Yes AB
1240802 2025-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.869 TITLE VI FEDERAL GUARANTEES FOR FINANCING TRIBAL HOUSING ACTIVITIES $1.30M Yes 0
14.867 INDIAN HOUSING BLOCK GRANTS $684,819 Yes 2
15.022 TRIBAL SELF-GOVERNANCE $311,135 Yes 0
15.021 CONSOLIDATED TRIBAL GOVERNMENT $67,797 Yes 0
66.926 INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP) $40,592 Yes 0
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $33,694 Yes 0
15.130 INDIAN EDUCATION ASSISTANCE TO SCHOOLS $15,124 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $13,167 Yes 0
15.033 ROAD MAINTENANCE INDIAN ROADS $4,887 Yes 0

Contacts

Name Title Type
EHG8C861BUH8 Jacinta Martin Auditee
9079342393 Joseph Bergene Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Stebbins Community Association under programs of the federal government for the year ended December 31, 2025. 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 the Stebbins Community Association, it is not intended to and does not present the basic financial statements of the Stebbins Community Association.
Expenditures reported on the Schedule are reported on the modified 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 amount reported as expenditures in prior years. The Stebbins Community Association has not elected to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.
The HUD Title VI Loan process are considered used when project expenditures are incurred. In accordance with the Uniform Guidance, the amount listed on the Schedule is the loan balance at the beginning of fiscal year 2025. The balance outstanding at December 31, 2025 was $742,828 for loan TVI-022-000043 and $480,623 for loan TVI-022-000150.
No amounts were passed through to subrecipients.
Expended from Schedule of Expenditures of Federal Awards $ 2,597,254 Less: Title VI outstanding loan guarantees (1,302,509) Total federal sources per financial statements $ 1,294,745

Finding Details

Finding 2025-002
Type of Finding: Material weaknesses in internal control over compliance and material noncompliance. Criteria: Internal control procedures should be in place to ensure the payroll accounting system is maintained to be able to accurately record payroll transactions. Payroll transactions should be supported by approved pay rates. 2 CFR 200.430 requires charges for services and wages coded to federal awards to be based on records that accurately reflect the work performed. Internal controls over the payroll system should provide reasonable assurance that transactions are properly approved, accurate, and properly allocated. Condition and Context: Auditors reviewed a random sample of six transactions (10% of total population) from the program’s payroll population. During our testing of internal controls over payroll, we noted that two of the six payroll transactions did not contain evidence of the required approvals. In addition, on all six transactions the related timesheets and approval forms indicated that the employee’s wages were to be coded to the General Fund, not the IHBG program fund. Cause: Lack of internal controls over payroll related to monitoring of accuracy of individual transactions charged to the IHBG program. Effect: Lack of internal controls over payroll could result in incorrect amounts being paid to employees and the improper allocation of payroll expenses charged to grants, increasing the risk of unallowable activities. Questioned Costs: Known questioned costs were $9,519 and likely questioned costs amounted to $93,138 (100%) of the payroll and related expenditures coded to the IHBG program. Recommendation: The Tribal Council should strengthen internal controls over the payroll system. Transactions should be reviewed and approved by supervisors for amount and coding, and that review should be documented. Proper time sheet documentation should be kept that supports the coding of the hours worked and charged to the related grant or fund. Management’s Response: Management concurs with this finding. See Corrective Action Plan.
Finding 2025-003
Type of Finding: Material weaknesses in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: Stebbins Community Association did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements. Effect: Stebbins Community Association was not in compliance with reporting requirements. Questioned Costs: None. Recommendation: We recommend that management comply with Uniform Guidance reporting requirement. Management’s Response: Management concurs with this finding. See Corrective Action Plan.