Finding Text
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements
Federal Agencies: U.S. Department of the Treasury, U.S. Department of the Interior, U.S. Department of Housing and Urban Development, U.S. Department of Health and Human Services, and US Department of Education
Federal Programs: Coronavirus State and Local Fiscal Recovery Fund (ARPA), Bureau of Indian Affairs Compact (BIA Compact), NAHASDA, Low Income Home Energy Assistance (LIHEAP), and Alaska Native Education Program (AK Native Ed), respectively.
Assistance Listing Numbers: 21.027, 15.022, 14.867, 93.568, 84.356, respectively
Award Numbers: SLFRP1627 and SLFRP5070 (ARPA), GT-OSGT043-16 (BIA Compact), 55-IT0211860 and 20BV0211860 (NAHASDA), 21RGAKEC6, 21RGAKLWC5, 21RGAKLIE4, 21RGAKLWC6, 22RGAKLIEA, 23RGAKLIEA, 23RGAKLIEE, and 23RGALLIEI (LIHEAP), 356A210011 (AK Native Ed)
Award Years: 2021 (ARPA), 2022 (BIA Compact), 2022 (NAHASDA), 2021, 2022 and 2023 (LIHEAP), and 2022 (AK Native Ed).
Type of Finding: Material weakness in internal control over compliance and material noncompliance.
Criteria: Uniform Guidance requires that the reporting package must be submitted within the earlier of nine months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR Section 200, subpart F, section 200.512.
Condition and Context: The Council did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report or nine months after year end.
Cause: Lack of internal control over Uniform Guidance reporting requirements.
Effect: The Council was not in compliance with reporting requirements.
Questioned Costs: None noted.
Repeat Finding: Yes, this is a repeat of finding 2021-003. Since it is a repeat finding we believe this to be a systematic issue.
Recommendation: We recommend that the Council comply with Uniform Guidance reporting requirements.
Management’s Response: Management agrees with this finding. See Corrective Action Plan.