FAC Explorer

Audit 53876

FY End
2022-09-30
Total Expended
$2.18M
Findings
2
Programs
12
Organization: Ruby Tribal Council (AK)
Year: 2022 Accepted: 2023-09-26
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
59499 2022-001 Significant Deficiency Yes L
635941 2022-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.41M Yes 1
15.022 Tribal Self-Governance $162,578 - 0
66.926 Indian Environmental General Assistance Program (gap) $122,023 - 0
15.021 Consolidated Tribal Government Program $109,460 - 0
20.205 Highway Planning and Construction $88,798 - 0
15.024 Indian Self-Determination Contract Support $76,837 - 0
16.710 Public Safety Partnership and Community Policing Grants $70,386 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $68,664 - 0
15.030 Indian Law Enforcement $67,076 - 0
15.108 Indian Employment Assistance $6,024 - 0
15.034 Agriculture on Indian Lands $3,884 - 0
15.039 Fish, Wildlife, and Parks Program $766 - 0

Contacts

Name Title Type
NKN1EN494X25 Brenda Ambrose Auditee
9074684479 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 the Ruby Tribal Council under programs of the federal government for the year ended September 30, 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 the Ruby Tribal Council, it is not intended to and does not present the basic financial statements of the Ruby Tribal Council.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 amount reported as expenditures in prior years. The Ruby Tribal Council has not elected 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. No amounts were passed through to subrecipients.

Finding Details

Finding 2022-001
Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Identification of the federal program Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2022 U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Funds none 21.027 Criteria or Specific Requirements The Council is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended September 30,2022 was not filed on time Cause The audit was not completed in time to file the form, due to a delay in contracting with an accountant to perform the audit. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required time. Questioned Costs None Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended September 30,2022 was filed late. Identification as a repeat finding This is a repeat of finding 2021-001, and since it is a repeat finding we believe it to be a systemic issue. Recommendation We recommend the Council implement internal control procedures to ensure timely hiring of a CPA firm to complete audit. Views of Responsible Officials Management concurs with the findings. See correction action plan per more information.
Finding 2022-001
Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Identification of the federal program Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2022 U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Funds none 21.027 Criteria or Specific Requirements The Council is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended September 30,2022 was not filed on time Cause The audit was not completed in time to file the form, due to a delay in contracting with an accountant to perform the audit. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required time. Questioned Costs None Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended September 30,2022 was filed late. Identification as a repeat finding This is a repeat of finding 2021-001, and since it is a repeat finding we believe it to be a systemic issue. Recommendation We recommend the Council implement internal control procedures to ensure timely hiring of a CPA firm to complete audit. Views of Responsible Officials Management concurs with the findings. See correction action plan per more information.