Finding 1159993 (2021-003)

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

AI Summary

  • Core Issue: The NVT failed to submit the audit reporting package on time, violating Uniform Guidance requirements.
  • Impacted Requirements: Compliance with 2 CFR Sections 200.328, 200.329, and 200.501, which mandate timely audit submissions.
  • Recommended Follow-Up: The Council should implement measures to ensure audits are completed and submitted on time to protect grant funding.

Finding Text

OTHER, THE NVT DID NOT SUBMIT THE REPORTING PACKAGE TIMELY IN ACCORDANCE WITH THE UNIFORM GUIDANCE REQUIREMENT OF SUBMITTING THE AUDIT WITHIN THE EARLIER OF 30 DAYS AFTER RECEIPT OF THE AUDIT REPORT, OR NINE MONTHS AFTER THE END OF THE AUDIT PERIOD. PER 2 CFR, SECTION 200.328 AND 200.329, THE COUNCIL MUST COMPLY WITH ANY FINANCIAL AND PROGRAMATTIC REPORTING REQUIREMENTS. PER SECTION 200.501, THE NVT MUST HAEV AN AUDIT PERFORMED AND SUBMITTED WITHIN 9 MONTHS OF YEAR END. NO QUESTIONED COSTS. MANAGEMENT DID NOT ENSURE THAT THE AUDITS WERE PERFORMED TIMELY. LATE REPORTING COULD JEOPARDIZE GRANT FUNDING. I RECOMMEND THAT THE COUNCIL ENSURE TIMELY AUDITS FOR FUTURE AUDITS. THIS FINDING WAS NOTED AS FINDING 2020-003

Corrective Action Plan

Management has contracted with a contract accountant who has already started audit preparation services for future audits. The 2022 has been started and will be completed shortly. The 2023 audit will be started shortly. The Native Village expects to be fully caught up by their fiscal year 2025 audit.

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
  • 1159992 2021-002
    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