FAC Explorer

Audit 4379

FY End
2022-12-31
Total Expended
$3.35M
Findings
4
Programs
9
Organization: Native Village of Kivalina (AK)
Year: 2022 Accepted: 2023-11-28
Auditor: Brad Cage CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2609 2022-002 Material Weakness - I
2610 2022-003 Material Weakness Yes L
579051 2022-002 Material Weakness - I
579052 2022-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.55M Yes 2
90.100 Denali Commission Program $229,172 - 0
15.020 Aid to Tribal Governments $158,564 - 0
14.867 Indian Housing Block Grants $118,291 - 0
66.926 Indian Environmental General Assistance Program (gap) $104,794 - 0
21.032 Local Assistance and Tribal Consistency Fund $71,943 - 0
15.156 Cooperative Landscape Conservation $47,320 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $28,400 - 0
20.205 Highway Planning and Construction $858 - 0

Contacts

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

Notes to SEFA

Accounting Policies: EXPENDITURES REPORTED ON THIS 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. De Minimis Rate Used: N Rate Explanation: Native Village of Kivalina has elected not to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance

Finding Details

Finding 2022-002
DURING MY AUDIT I NOTED THAT NVK DID NOT PROPERLY DOCUMENT THE PROCUREMENT OF ONE PURCHASE OVER 5K FOR THE DOT, COVID-19, CSLFR GRANT PER 2CFR SECTION 200.320 NVK'S STAFF MUST FOLLOW PROCUREMENT POLICIES AND OBTAIN COMPETITIVE BIDS FOR SIGNIFICANT PURCHASES. THE PURCHASE WAS IN THE AMOUNT OF $933,475. I TESTED ONE OF THE ONE ITEMS IN EXCESS OF THE PROCUREMENT THRESHOLD. INTERNAL CONTROLS WERE NOT IN PLACE TO ENSURE THAT PRIOR TO PURCHASE, PROPER PROCURMENT WAS PERFORMED, DOCUMENTED, AND RETAINED. MANAGEMENT SHOULD ENSURE THAT ALL STAFF KNOW THAT ALL MATERIAL PURCHASES MUST BE PROPERLY PROCURED AND DOCUMENTATION RETAINED. THIS WAS NOT A REPEAT FINDING.
Finding 2022-003
I NOTED THAT THE NVK DID NOT SUBMIT THEIR AUDIT WITHIN THE REQUIRED 9 MONTH TIMEFRAME OF YEAR END. PER 2CFR SECTION 200.512, NVK MUST SUBMIT THEIR AUDIT WITHIN 9 MONTHS OF THEIR FISCAL YEAR END. NO QUESTIONED COSTS. THE NVK WAS STILL ADDRESSING COVID RELATED DELAYS. MANAGEMENT IS AWARE OF THE REQUIREMENT AND HAS STARTED TO PREPARE FOR THE 2023 AUDIT IN ORDER FOR IT TO BE SUBMITTED TIMELY. IN ADDITION, THE 2022 AUDIT WAS VERY CLOSE TO BEING SUBMITTED WITHIN 9 MONTHS, THERE WERE JUST A FEW OUTSTANDING ITEMS WHICH PREVENTED TIMELY SUBMISSION. THIS WAS A REPEAT FINDING. THIS FINDING WAS PREVIOUSLY REPORTED AS FINDING 2021-004.
Finding 2022-002
DURING MY AUDIT I NOTED THAT NVK DID NOT PROPERLY DOCUMENT THE PROCUREMENT OF ONE PURCHASE OVER 5K FOR THE DOT, COVID-19, CSLFR GRANT PER 2CFR SECTION 200.320 NVK'S STAFF MUST FOLLOW PROCUREMENT POLICIES AND OBTAIN COMPETITIVE BIDS FOR SIGNIFICANT PURCHASES. THE PURCHASE WAS IN THE AMOUNT OF $933,475. I TESTED ONE OF THE ONE ITEMS IN EXCESS OF THE PROCUREMENT THRESHOLD. INTERNAL CONTROLS WERE NOT IN PLACE TO ENSURE THAT PRIOR TO PURCHASE, PROPER PROCURMENT WAS PERFORMED, DOCUMENTED, AND RETAINED. MANAGEMENT SHOULD ENSURE THAT ALL STAFF KNOW THAT ALL MATERIAL PURCHASES MUST BE PROPERLY PROCURED AND DOCUMENTATION RETAINED. THIS WAS NOT A REPEAT FINDING.
Finding 2022-003
I NOTED THAT THE NVK DID NOT SUBMIT THEIR AUDIT WITHIN THE REQUIRED 9 MONTH TIMEFRAME OF YEAR END. PER 2CFR SECTION 200.512, NVK MUST SUBMIT THEIR AUDIT WITHIN 9 MONTHS OF THEIR FISCAL YEAR END. NO QUESTIONED COSTS. THE NVK WAS STILL ADDRESSING COVID RELATED DELAYS. MANAGEMENT IS AWARE OF THE REQUIREMENT AND HAS STARTED TO PREPARE FOR THE 2023 AUDIT IN ORDER FOR IT TO BE SUBMITTED TIMELY. IN ADDITION, THE 2022 AUDIT WAS VERY CLOSE TO BEING SUBMITTED WITHIN 9 MONTHS, THERE WERE JUST A FEW OUTSTANDING ITEMS WHICH PREVENTED TIMELY SUBMISSION. THIS WAS A REPEAT FINDING. THIS FINDING WAS PREVIOUSLY REPORTED AS FINDING 2021-004.