FAC Explorer

Finding 1159980 (2022-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2025-10-05
Audit: 370454
Organization: Native Village of Tyonek (AK)
Auditor: Brad Cage CPA

AI Summary

  • Core Issue: The NVT has not filed any annual reports for the ARP grant, violating 2 CFR, Sections 200.328 and 200.329.
  • Impacted Requirements: Financial and programmatic reporting requirements are not being met, leading to delinquency in grant reporting.
  • Recommended Follow-Up: Management must implement controls to ensure timely submission and retention of all grant reports.

Finding Text

REPORTING, I DID NOT NOTE ANY ANNUAL REPORTS FILED FOR THE ARP GRANT. PER 2 CFR, SECTION 200.328 AND 200.329, THE NVT MUST COMPLY WITH ANY FINANCIAL AND PROGRAMMATIC REPORTING REQUIREMENTS. NO QUESTIONED COSTS. MANAGEMENT DID NOT HAVE CONTROLS IN PLACE TO ENSURE THAT ALL GRANT REPORTS WERE FILED TIMELY. I WAS NOT ABLE TO REVIEW THE ANNUAL REQUIRED REPORT FOR THE ARP GRANT. THE NVT IS DELINQUENT IN ITS REPORTING FOR THIS GRANT. MANAGEMENT NEEDS TO ENSURE THAT ALL GRANT REPORTS ARE DONE AND SUBMITTED TIMELY AND RETAINED WITHIN THE GRANT FILES OF THE NVT. THIS FINDING WAS NOTED AS FINDING 2021-002.

Corrective Action Plan

Management will ensure that all required grant reporting, both financial and/or narrative/programmatic will be prepared and submitted timely. The final reporting for the Treasury CARES ACT has been completed and submitted subsequent to year end.

Categories

Reporting

Other Findings in this Audit

  • 1159979 2022-001
    Material Weakness Repeat
  • 1159981 2022-003
    Material Weakness Repeat
  • 1159982 2022-004
    Material Weakness Repeat
  • 1159983 2022-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.92M
93.441 Indian Self-Determination $419,262
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $323,235
14.867 Indian Housing Block Grants $138,826
15.020 Aid to Tribal Governments $138,725
15.021 Consolidated Tribal Government $138,623
20.205 Highway Planning and Construction $134,267
93.788 Opioid Str $133,172
66.926 Indian Environmental General Assistance Program (gap) $68,265
15.034 Agriculture on Indian Lands $47,352
15.141 Indian Housing Assistance $46,186
15.108 Indian Employment Assistance $26,278
81.087 Renewable Energy Research and Development $10,562
93.645 Stephanie Tubbs Jones Child Welfare Services Program $6,179
15.144 Indian Child Welfare Act Title II Grants $1,270