FAC Explorer

Finding 1159994 (2021-004)

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

AI Summary

  • Core Issue: Management lacks written policies and procedures for compliance with the Uniform Guidance.
  • Impacted Requirements: Failure to follow compliance requirements may lead to disallowed costs and repayment obligations.
  • Recommended Follow-Up: Management should create 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 WAS NOT A REPEAT FINDING.

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

  • 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
  • 1159993 2021-003
    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