FAC Explorer

Finding 1159982 (2022-004)

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

AI Summary

  • Core Issue: Management lacks written policies and procedures for compliance with Uniform Guidance, which could lead to disallowed costs.
  • Impacted Requirements: Compliance with 2 CFR, Subpart D and E is not being met, risking potential repayment of costs to the granting agency.
  • Recommended Follow-Up: Management should create and implement written internal control procedures to align with Uniform Guidance requirements.

Finding Text

SPECIAL TESTS AND PROVISIONS, MANAGEMENT DID NOT HAVE WRITTEN P&P OVER THEIR CONTROLS OVER THEIR COMPLIANCE WITH THE UNIFORM GUIDANCE AS REQUIRED BY 2 CFR, SUBPART D AND E. NO QUESTIONED COSTS. LACK OF WRITTEN CONTROLS TO IDENTIFY ALLOWABLE COSTS AND SPECIAL TESTS AND PROVISIONS. COSTS MAY BE DISALLOWED AND REQUIRED TO BE REPAID TO THE GRANTING AGENCY. COMPLIANCE REQUIREMENTS SET FORTH IN THE GRANT AGREEMENTS/UNIFORM GUIDANCE WERE NOT FOLLOWED. MANAGEMENT SHOULD DEVELOP WRITTEN INTERNAL CONTROL PROCEDURES IN ACCORDANCE WITH REQUIREMENTS OF THE UNIFORM GUIDANCE. THIS FINDING WAS NOTED IN PRIOR YEAR AS FINDING 2021-004.

Corrective Action Plan

Management will be working with a consultant to update their written policies and procedures to be in compliance with the requirements of the Uniform Guidance.

Categories

Special Tests & Provisions Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1159979 2022-001
    Material Weakness Repeat
  • 1159980 2022-002
    Material Weakness Repeat
  • 1159981 2022-003
    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