Finding 1159992 (2021-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2025-10-05
Audit: 370455
Organization: Native Village of Tyonek (AK)
Auditor: Brad Cage CPA

AI Summary

  • Core Issue: NVT failed to submit required quarterly and annual reports for the CARES Act and ARP grants.
  • Impacted Requirements: Non-compliance with 2 CFR, Sections 200.328 and 200.329 regarding financial and programmatic reporting.
  • Recommended Follow-Up: Implement controls to ensure timely submission and retention of all grant reports.

Finding Text

REPORTING, I DID NOT NOTE ANY OF THE REQUIRED QUARTERLY REPORTING FOR THE CARES ACT GRANT. I ALSO DID NOT NOTE ANY INTERIM OR 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 ANY OF THE 4 QUARTERLY FINANCIAL OR NARRATIVE REPORTS FOR THE CARES ACT GRANT. I WAS ALSO NOT ABLE TO REVIEW THE ANNUAL REQUIRED REPORT FOR THE ARP GRANT. THE NVT IS DELINQUENT IN ITS REPORTING FOR THESE TWO GRANTS. 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 2020-002.

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

  • 1159984 2021-001
    Material Weakness Repeat
  • 1159985 2021-003
    Material Weakness Repeat
  • 1159986 2021-004
    Material Weakness Repeat
  • 1159987 2021-003
    Material Weakness Repeat
  • 1159988 2021-004
    Material Weakness Repeat
  • 1159989 2021-002
    Material Weakness Repeat
  • 1159990 2021-003
    Material Weakness Repeat
  • 1159991 2021-004
    Material Weakness Repeat
  • 1159993 2021-003
    Material Weakness Repeat
  • 1159994 2021-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $487,809
21.019 Coronavirus Relief Fund $293,094
20.205 Highway Planning and Construction $283,486
15.020 Aid to Tribal Governments $240,925
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $214,899
15.021 Consolidated Tribal Government $168,627
14.867 Indian Housing Block Grants $62,801
66.926 Indian Environmental General Assistance Program (gap) $56,078
93.788 Opioid Str $39,889
15.144 Indian Child Welfare Act Title II Grants $31,072
15.034 Agriculture on Indian Lands $21,454
15.108 Indian Employment Assistance $16,256
93.645 Stephanie Tubbs Jones Child Welfare Services Program $5,773
93.441 Indian Self-Determination $3,807