FAC Explorer

Audit 415307

FY End
2022-12-31
Total Expended
$3.30M
Findings
1
Programs
9
Organization: Native Village of Shaktoolik (AK)
Year: 2022 Accepted: 2026-10-26
Auditor: PORTER & ALLISON INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1241219 2022-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.83M Yes 1
14.862 INDIAN COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM $608,578 Yes 0
90.100 DENALI COMMISSION PROGRAM $356,076 Yes 0
15.156 TRIBAL CLIMATE RESILIENCE $254,789 Yes 0
66.926 INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP) $72,536 Yes 0
15.021 CONSOLIDATED TRIBAL GOVERNMENT $69,094 Yes 0
15.022 TRIBAL SELF-GOVERNANCE $63,919 Yes 0
11.473 OFFICE FOR COASTAL MANAGEMENT $47,016 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $1,114 Yes 0

Contacts

Name Title Type
F468KRQ1FZV7 Isabelle Jackson Auditee
9079553701 David B Porter Auditor
No contacts on file

Notes to SEFA

All assistance provided by the Federal Surplus Property Program is non-monetary assistance in the form of donations of excess property to Kokhanok Village Council. In FY25 the Council processed federal property valued at $73,530 based on the donor’s acquisition cost. For Uniform Guidance purposes, the donated property is valued at 23.34% of donor’s cost based on State of Alaska guidance. This is the expenditure amount show on the schedule as $17,163.

Finding Details

Finding 2022-002
2022-002 Reporting - Significant Deficiency in Internal Control over Compliance and Other Matter Identification of federal programs: 21.027 Coronavirus State and Local Fiscal Recovery Funds Criteria: Each prime recipient of the Fund was required to submit an annual Project and Expenditure Report covering the period from March 1, 2021, through March 31, 2022, to the U.S. Treasury no later than April 30, 2022. The report is due to Treasury by the required due date of April 30, 2022. Condition: It appears required reporting was submitted; however, the report was submitted two days after the submission deadline. Cause: The Council was adjusting to challenges created by the COVID-19 pandemic as well as turnover in management. Effect or potential effect: The Council was not in compliance with the reporting requirements of the program, as the required report was not submitted by the reporting deadline. Questioned Costs: None Context: The annual report was submitted two days after the required due date and, therefore, was not in compliance with the program's reporting requirements. Identification of Repeat Finding: Not applicable. Recommendations: We recommend the Council design and implement internal controls to comply with reporting over federal awards. Views of Responsible Officials: Managements agrees with this finding. See Corrective Action Plan.