FAC Explorer

Audit 55098

FY End
2022-06-30
Total Expended
$15.85M
Findings
8
Programs
32
Organization: Fairbanks Native Association (AK)
Year: 2022 Accepted: 2022-12-28
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
59616 2022-002 Significant Deficiency - AB
59617 2022-002 Significant Deficiency - AB
59618 2022-002 Significant Deficiency - AB
59619 2022-002 Significant Deficiency - AB
636058 2022-002 Significant Deficiency - AB
636059 2022-002 Significant Deficiency - AB
636060 2022-002 Significant Deficiency - AB
636061 2022-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $2.22M - 0
21.019 Coronavirus Relief Fund $1.08M Yes 1
93.498 Provider Relief Fund $908,860 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $806,647 - 0
84.101 Career and Technical Education - Grants to Native Americans and Alaska Natives $718,503 Yes 1
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $683,679 - 0
84.299 Indian Education -- Special Programs for Indian Children $664,781 - 0
93.441 Indian Self-Determination $602,148 - 0
93.933 Demonstration Projects for Indian Health $488,393 - 0
93.872 Tribal Maternal, Infant, and Early Childhood Home Visiting $437,197 - 0
15.130 Indian Education_assistance to Schools $277,688 - 0
93.623 Basic Center Grant $252,969 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $250,000 - 0
16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments $235,163 - 0
84.365 English Language Acquisition State Grants $219,828 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $204,710 - 0
93.788 Opioid Str $194,845 - 0
16.841 Voca Tribal Victim Services Set-Aside Program $168,530 Yes 1
93.210 Tribal Self-Governance Program: Ihs Compacts/funding Agreements $125,116 - 0
84.356 Alaska Native Educational Programs $118,214 - 0
93.054 National Family Caregiver Support, Title Vi, Part C, Grants to Indian Tribes and Native Hawaiians $80,852 - 0
16.731 Tribal Youth Program $72,307 - 0
10.558 Child and Adult Care Food Program $67,627 - 0
93.569 Community Services Block Grant $54,170 - 0
93.047 Special Programs for the Aging_title Vi, Part A, Grants to Indian Tribes_part B, Grants to Native Hawaiians $52,055 - 0
93.600 Head Start $43,092 - 0
93.653 Indian Health Service Domestic Violence Prevention Programs $23,696 - 0
16.582 Crime Victim Assistance/discretionary Grants $20,629 - 0
93.053 Nutrition Services Incentive Program $16,768 - 0
45.311 Native American and Native Hawaiian Library Services $9,270 - 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $1,412 - 0
90.100 Denali Commission Program $1,170 - 0

Contacts

Name Title Type
DA4SMTDS8384 Debra Pitka Auditee
9074521648 Brian W. Kupilik Auditor
No contacts on file

Notes to SEFA

Title: Note 4. 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 Fairbanks Native Association under programs of the federal government for the year ended June 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 Fairbanks Native Association, it is not intended to and does not present the financial position, changes in net assets or cash flows of Fairbanks Native Association.Note 2. Summary of Significant Accounting PoliciesExpenditures reported on the 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. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Fairbanks Native Association did not pass through funds to subrecipients.
Title: Note 5. Reconciliation of Federal Expenditures to the Financial Statements Accounting Policies: Note 1. Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Fairbanks Native Association under programs of the federal government for the year ended June 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 Fairbanks Native Association, it is not intended to and does not present the financial position, changes in net assets or cash flows of Fairbanks Native Association.Note 2. Summary of Significant Accounting PoliciesExpenditures reported on the 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. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The following programs met the criteria for revenue recognition as of June 30, 2022, however, are considered to have donor restrictions on future expenditures or expenditures deemed to be properly omitted from the SEFA per OMB Guidance. Adjustments to reconcile total federal source revenue in the financial statements:Total Expenditures of Federal Awards on the Schedule $15,848,657 Excess (deficiency) of revenues over expenditures in the current year:ProgramAssistance Listing #Indian Self Determination 93.441431,018 Community Services and JOM FY2015.020/15.024/15.025/15.11317,799 Community Services and JOM FY21/2215.130324,105 Coronavirus Relief Funds21.01917,984 TCC Health COVID-19 Funding93.210(125,116)Provider Relief Funding93.498(908,860) Total federal revenue per Statement of Activities$15,605,587

Finding Details

Finding 2022-002
Finding 2022-002 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of the Treasury (direct and passed Doyon, Limited), U.S. Department of Justice (direct), and U.S. Department of Education (direct), respectively Federal Program: Coronavirus Relief Fund (CARES), VOCA Tribal Victim Services Set-Aside Program, and Native American Career and Technical Education (NACTEP), respectively Assistance Listing Number: 21.019, 16.841, and 84.101A respectively Award Number: FAN84197 and FNACRF-03-005 (CARES), 2019-VO-GX-0023 and 2018-VO-GX-0031 (Tribal Victim Services), and V101A180011-20 (NACTEP) Award Years: 2022 (CARES), 2019 (Tribal Victim Services), and 2018 (NACTEP), respectively. Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Proper internal controls over credit cards and policies and procedures are not properly in place for the approval of credit card transactions. Condition and Context: During our testing of credit card transactions we noted several credit card transactions charged to the three individual programs listed above, we noted 34 of the 75 tested which lacked proper approval of the transactions due to the lack of policies and procedures adopted for credit card transactions. Therefore, approval of these transactions by management could not be substantiated. Cause: Lack of internal control over credit card transactions charged to the major programs. Effect: Lack of internal control over credit card transactions such proper approval can cause potential fraudulent or unauthorized purchases can be made and applied to programs. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding, however due to the number of transactions identified, we believe this to be a systemic issue. Recommendation: We recommend that an adequate credit card policy should be created and adhered to and users of the cards should be held accountable for following the proper procedures to utilize the cards. Internal controls should be implemented to ensure the Organization?s credit card policy is adhered to. Managements Response: Management agrees with this finding. See Corrective Action Plan.
Finding 2022-002
Finding 2022-002 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of the Treasury (direct and passed Doyon, Limited), U.S. Department of Justice (direct), and U.S. Department of Education (direct), respectively Federal Program: Coronavirus Relief Fund (CARES), VOCA Tribal Victim Services Set-Aside Program, and Native American Career and Technical Education (NACTEP), respectively Assistance Listing Number: 21.019, 16.841, and 84.101A respectively Award Number: FAN84197 and FNACRF-03-005 (CARES), 2019-VO-GX-0023 and 2018-VO-GX-0031 (Tribal Victim Services), and V101A180011-20 (NACTEP) Award Years: 2022 (CARES), 2019 (Tribal Victim Services), and 2018 (NACTEP), respectively. Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Proper internal controls over credit cards and policies and procedures are not properly in place for the approval of credit card transactions. Condition and Context: During our testing of credit card transactions we noted several credit card transactions charged to the three individual programs listed above, we noted 34 of the 75 tested which lacked proper approval of the transactions due to the lack of policies and procedures adopted for credit card transactions. Therefore, approval of these transactions by management could not be substantiated. Cause: Lack of internal control over credit card transactions charged to the major programs. Effect: Lack of internal control over credit card transactions such proper approval can cause potential fraudulent or unauthorized purchases can be made and applied to programs. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding, however due to the number of transactions identified, we believe this to be a systemic issue. Recommendation: We recommend that an adequate credit card policy should be created and adhered to and users of the cards should be held accountable for following the proper procedures to utilize the cards. Internal controls should be implemented to ensure the Organization?s credit card policy is adhered to. Managements Response: Management agrees with this finding. See Corrective Action Plan.
Finding 2022-002
Finding 2022-002 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of the Treasury (direct and passed Doyon, Limited), U.S. Department of Justice (direct), and U.S. Department of Education (direct), respectively Federal Program: Coronavirus Relief Fund (CARES), VOCA Tribal Victim Services Set-Aside Program, and Native American Career and Technical Education (NACTEP), respectively Assistance Listing Number: 21.019, 16.841, and 84.101A respectively Award Number: FAN84197 and FNACRF-03-005 (CARES), 2019-VO-GX-0023 and 2018-VO-GX-0031 (Tribal Victim Services), and V101A180011-20 (NACTEP) Award Years: 2022 (CARES), 2019 (Tribal Victim Services), and 2018 (NACTEP), respectively. Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Proper internal controls over credit cards and policies and procedures are not properly in place for the approval of credit card transactions. Condition and Context: During our testing of credit card transactions we noted several credit card transactions charged to the three individual programs listed above, we noted 34 of the 75 tested which lacked proper approval of the transactions due to the lack of policies and procedures adopted for credit card transactions. Therefore, approval of these transactions by management could not be substantiated. Cause: Lack of internal control over credit card transactions charged to the major programs. Effect: Lack of internal control over credit card transactions such proper approval can cause potential fraudulent or unauthorized purchases can be made and applied to programs. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding, however due to the number of transactions identified, we believe this to be a systemic issue. Recommendation: We recommend that an adequate credit card policy should be created and adhered to and users of the cards should be held accountable for following the proper procedures to utilize the cards. Internal controls should be implemented to ensure the Organization?s credit card policy is adhered to. Managements Response: Management agrees with this finding. See Corrective Action Plan.
Finding 2022-002
Finding 2022-002 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of the Treasury (direct and passed Doyon, Limited), U.S. Department of Justice (direct), and U.S. Department of Education (direct), respectively Federal Program: Coronavirus Relief Fund (CARES), VOCA Tribal Victim Services Set-Aside Program, and Native American Career and Technical Education (NACTEP), respectively Assistance Listing Number: 21.019, 16.841, and 84.101A respectively Award Number: FAN84197 and FNACRF-03-005 (CARES), 2019-VO-GX-0023 and 2018-VO-GX-0031 (Tribal Victim Services), and V101A180011-20 (NACTEP) Award Years: 2022 (CARES), 2019 (Tribal Victim Services), and 2018 (NACTEP), respectively. Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Proper internal controls over credit cards and policies and procedures are not properly in place for the approval of credit card transactions. Condition and Context: During our testing of credit card transactions we noted several credit card transactions charged to the three individual programs listed above, we noted 34 of the 75 tested which lacked proper approval of the transactions due to the lack of policies and procedures adopted for credit card transactions. Therefore, approval of these transactions by management could not be substantiated. Cause: Lack of internal control over credit card transactions charged to the major programs. Effect: Lack of internal control over credit card transactions such proper approval can cause potential fraudulent or unauthorized purchases can be made and applied to programs. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding, however due to the number of transactions identified, we believe this to be a systemic issue. Recommendation: We recommend that an adequate credit card policy should be created and adhered to and users of the cards should be held accountable for following the proper procedures to utilize the cards. Internal controls should be implemented to ensure the Organization?s credit card policy is adhered to. Managements Response: Management agrees with this finding. See Corrective Action Plan.
Finding 2022-002
Finding 2022-002 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of the Treasury (direct and passed Doyon, Limited), U.S. Department of Justice (direct), and U.S. Department of Education (direct), respectively Federal Program: Coronavirus Relief Fund (CARES), VOCA Tribal Victim Services Set-Aside Program, and Native American Career and Technical Education (NACTEP), respectively Assistance Listing Number: 21.019, 16.841, and 84.101A respectively Award Number: FAN84197 and FNACRF-03-005 (CARES), 2019-VO-GX-0023 and 2018-VO-GX-0031 (Tribal Victim Services), and V101A180011-20 (NACTEP) Award Years: 2022 (CARES), 2019 (Tribal Victim Services), and 2018 (NACTEP), respectively. Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Proper internal controls over credit cards and policies and procedures are not properly in place for the approval of credit card transactions. Condition and Context: During our testing of credit card transactions we noted several credit card transactions charged to the three individual programs listed above, we noted 34 of the 75 tested which lacked proper approval of the transactions due to the lack of policies and procedures adopted for credit card transactions. Therefore, approval of these transactions by management could not be substantiated. Cause: Lack of internal control over credit card transactions charged to the major programs. Effect: Lack of internal control over credit card transactions such proper approval can cause potential fraudulent or unauthorized purchases can be made and applied to programs. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding, however due to the number of transactions identified, we believe this to be a systemic issue. Recommendation: We recommend that an adequate credit card policy should be created and adhered to and users of the cards should be held accountable for following the proper procedures to utilize the cards. Internal controls should be implemented to ensure the Organization?s credit card policy is adhered to. Managements Response: Management agrees with this finding. See Corrective Action Plan.
Finding 2022-002
Finding 2022-002 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of the Treasury (direct and passed Doyon, Limited), U.S. Department of Justice (direct), and U.S. Department of Education (direct), respectively Federal Program: Coronavirus Relief Fund (CARES), VOCA Tribal Victim Services Set-Aside Program, and Native American Career and Technical Education (NACTEP), respectively Assistance Listing Number: 21.019, 16.841, and 84.101A respectively Award Number: FAN84197 and FNACRF-03-005 (CARES), 2019-VO-GX-0023 and 2018-VO-GX-0031 (Tribal Victim Services), and V101A180011-20 (NACTEP) Award Years: 2022 (CARES), 2019 (Tribal Victim Services), and 2018 (NACTEP), respectively. Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Proper internal controls over credit cards and policies and procedures are not properly in place for the approval of credit card transactions. Condition and Context: During our testing of credit card transactions we noted several credit card transactions charged to the three individual programs listed above, we noted 34 of the 75 tested which lacked proper approval of the transactions due to the lack of policies and procedures adopted for credit card transactions. Therefore, approval of these transactions by management could not be substantiated. Cause: Lack of internal control over credit card transactions charged to the major programs. Effect: Lack of internal control over credit card transactions such proper approval can cause potential fraudulent or unauthorized purchases can be made and applied to programs. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding, however due to the number of transactions identified, we believe this to be a systemic issue. Recommendation: We recommend that an adequate credit card policy should be created and adhered to and users of the cards should be held accountable for following the proper procedures to utilize the cards. Internal controls should be implemented to ensure the Organization?s credit card policy is adhered to. Managements Response: Management agrees with this finding. See Corrective Action Plan.
Finding 2022-002
Finding 2022-002 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of the Treasury (direct and passed Doyon, Limited), U.S. Department of Justice (direct), and U.S. Department of Education (direct), respectively Federal Program: Coronavirus Relief Fund (CARES), VOCA Tribal Victim Services Set-Aside Program, and Native American Career and Technical Education (NACTEP), respectively Assistance Listing Number: 21.019, 16.841, and 84.101A respectively Award Number: FAN84197 and FNACRF-03-005 (CARES), 2019-VO-GX-0023 and 2018-VO-GX-0031 (Tribal Victim Services), and V101A180011-20 (NACTEP) Award Years: 2022 (CARES), 2019 (Tribal Victim Services), and 2018 (NACTEP), respectively. Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Proper internal controls over credit cards and policies and procedures are not properly in place for the approval of credit card transactions. Condition and Context: During our testing of credit card transactions we noted several credit card transactions charged to the three individual programs listed above, we noted 34 of the 75 tested which lacked proper approval of the transactions due to the lack of policies and procedures adopted for credit card transactions. Therefore, approval of these transactions by management could not be substantiated. Cause: Lack of internal control over credit card transactions charged to the major programs. Effect: Lack of internal control over credit card transactions such proper approval can cause potential fraudulent or unauthorized purchases can be made and applied to programs. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding, however due to the number of transactions identified, we believe this to be a systemic issue. Recommendation: We recommend that an adequate credit card policy should be created and adhered to and users of the cards should be held accountable for following the proper procedures to utilize the cards. Internal controls should be implemented to ensure the Organization?s credit card policy is adhered to. Managements Response: Management agrees with this finding. See Corrective Action Plan.
Finding 2022-002
Finding 2022-002 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of the Treasury (direct and passed Doyon, Limited), U.S. Department of Justice (direct), and U.S. Department of Education (direct), respectively Federal Program: Coronavirus Relief Fund (CARES), VOCA Tribal Victim Services Set-Aside Program, and Native American Career and Technical Education (NACTEP), respectively Assistance Listing Number: 21.019, 16.841, and 84.101A respectively Award Number: FAN84197 and FNACRF-03-005 (CARES), 2019-VO-GX-0023 and 2018-VO-GX-0031 (Tribal Victim Services), and V101A180011-20 (NACTEP) Award Years: 2022 (CARES), 2019 (Tribal Victim Services), and 2018 (NACTEP), respectively. Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Proper internal controls over credit cards and policies and procedures are not properly in place for the approval of credit card transactions. Condition and Context: During our testing of credit card transactions we noted several credit card transactions charged to the three individual programs listed above, we noted 34 of the 75 tested which lacked proper approval of the transactions due to the lack of policies and procedures adopted for credit card transactions. Therefore, approval of these transactions by management could not be substantiated. Cause: Lack of internal control over credit card transactions charged to the major programs. Effect: Lack of internal control over credit card transactions such proper approval can cause potential fraudulent or unauthorized purchases can be made and applied to programs. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding, however due to the number of transactions identified, we believe this to be a systemic issue. Recommendation: We recommend that an adequate credit card policy should be created and adhered to and users of the cards should be held accountable for following the proper procedures to utilize the cards. Internal controls should be implemented to ensure the Organization?s credit card policy is adhered to. Managements Response: Management agrees with this finding. See Corrective Action Plan.