FAC Explorer

Audit 48553

FY End
2022-12-31
Total Expended
$1.77M
Findings
2
Programs
12
Organization: Native Village of Tazlina (AK)
Year: 2022 Accepted: 2023-09-14
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
51887 2022-001 Material Weakness - M
628329 2022-001 Material Weakness - M

Programs

ALN Program Spent Major Findings
14.862 Indian Community Development Block Grant Program $743,923 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $344,149 Yes 0
20.205 Highway Planning and Construction $202,131 - 0
12.116 Department of Defense Appropriation Act of 2003 $135,306 - 0
66.926 Indian Environmental General Assistance Program (gap) $118,338 Yes 0
15.021 Consolidated Tribal Government Program $95,079 - 0
15.034 Agriculture on Indian Lands $58,621 - 0
15.144 Indian Child Welfare Act_title II Grants $17,889 - 0
21.019 Coronavirus Relief Fund $14,385 - 0
15.114 Indian Education_higher Education Grant Program $3,750 - 0
15.113 Indian Social Services_welfare Assistance $190 - 0
15.020 Aid to Tribal Governments $131 - 0

Contacts

Name Title Type
CDTEHDB3SME5 Marce Simeon Auditee
9078224375 Joseph V. Bergene Auditor
No contacts on file

Notes to SEFA

Title: Note 3: Passed Through Awards Accounting Policies: Note 1. Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Native Village of Tazlina under programs of the federal government for the year ended December 31, 2022. 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 Native Village of Tazlina, it is not intended to and does not present the basic financial statements of Native Village of Tazlina.Note 2. Summary of Significant Accounting PoliciesExpenditures 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 amounts reported as expenditures in prior years. Native Village of Tazlina has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Village of Tazlina passed a total of $743,923 through to a sub-recipient of funds from ALN # 14.862.

Finding Details

Finding 2022-001
Section II ? Financial Statement Findings Native Village of Tazlina did not have any findings related to the financial statements. Section III ? Federal Award Findings Finding 2022-001 Lack of Internal Control Over Subrecipient Monitoring Requirements Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Indian Community Development Block Grant Program ALN Number: 14.862 Award Number: B19SR021598 Award Year: 2020 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance 200.332 (d) states an entity must monitor the activities of Subrecipients as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations and terms and conditions of the subaward and performance goals are achieved. Condition and Context: The Village did not adhere to the Uniform Guidance requirement of Subrecipient monitoring. No written agreement was available for review and the Association had no policies and procedures in place to review expenditures of the subrecipient to ensure the funds were being spent appropriately. Cause: Lack of internal controls over Subrecipient monitoring. Effect: Failure to follow compliance requirements could result in the loss of federal funding. Questioned Costs: None noted. Repeat Finding: This is considered an isolated instance. Recommendation: The Village needs to have a written agreement with Subrecipients and policies and procedures in place to allow for proper review of Subrecipient transactions including support for allowable costs. Management?s Response: Management concurs with this finding. See corrective action plan.
Finding 2022-001
Section II ? Financial Statement Findings Native Village of Tazlina did not have any findings related to the financial statements. Section III ? Federal Award Findings Finding 2022-001 Lack of Internal Control Over Subrecipient Monitoring Requirements Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Indian Community Development Block Grant Program ALN Number: 14.862 Award Number: B19SR021598 Award Year: 2020 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance 200.332 (d) states an entity must monitor the activities of Subrecipients as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations and terms and conditions of the subaward and performance goals are achieved. Condition and Context: The Village did not adhere to the Uniform Guidance requirement of Subrecipient monitoring. No written agreement was available for review and the Association had no policies and procedures in place to review expenditures of the subrecipient to ensure the funds were being spent appropriately. Cause: Lack of internal controls over Subrecipient monitoring. Effect: Failure to follow compliance requirements could result in the loss of federal funding. Questioned Costs: None noted. Repeat Finding: This is considered an isolated instance. Recommendation: The Village needs to have a written agreement with Subrecipients and policies and procedures in place to allow for proper review of Subrecipient transactions including support for allowable costs. Management?s Response: Management concurs with this finding. See corrective action plan.