FAC Explorer

Finding 1171720 (2023-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2026-01-30
Audit: 384771
Organization: Qagan Tayagungin Tribe of Sand Point (AK)
Auditor: NEWHOUSE & VOGLER CPAS

AI Summary

  • Issue: The Qagan Tayagungin Tribe did not submit their Federal Single Audit report on time for the fiscal year ending September 30, 2023.
  • Requirement Impacted: This delay violates the submission deadlines outlined in 2 CFR Part 200.
  • Recommended Follow-Up: Ensure timely submission of future audit reports to comply with Uniform Guidance requirements.

Finding Text

During the audit of Qagan Tayagungin Tribe of Sand Point, it was identified that the organization failed to submit the Federal Single Audit report for the fiscal year ended September 30, 2023 within the timeframe prescribed by the Uniform Guidance. The submission was delayed beyond the deadline specified in 2 CFR Part 200.

Corrective Action Plan

Management acknowledges the finding and commits to taking corrective action. A thorough review of the factors contributing to the late filing will be conducted, and procedural enhancements will be implemented to ensure timely compliance with the submission requirements outlined in the Uniform Guidance. Management will also establish monitoring mechanisms to prevent future occurrences of late filings and ensure ongoing compliance.

Categories

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Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.96M
21.019 CORONAVIRUS RELIEF FUND $148,130
15.024 INDIAN SELF-DETERMINATION CONTRACT SUPPORT $78,262
16.731 TRIBAL YOUTH PROGRAM $73,336
15.030 INDIAN LAW ENFORCEMENT $44,715
66.926 INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP) $38,425
12.116 DEPARTMENT OF DEFENSE APPROPRIATION ACT OF 2003 $38,023
15.029 TRIBAL COURTS $30,000
15.114 INDIAN EDUCATION_HIGHER EDUCATION GRANT PROGRAM $27,806
15.020 AID TO TRIBAL GOVERNMENTS $25,246
10.567 FOOD DISTRIBUTION PROGRAM ON INDIAN RESERVATIONS $15,000
15.022 TRIBAL SELF-GOVERNANCE $8,481
14.867 INDIAN HOUSING BLOCK GRANTS $4,220
16.587 VIOLENCE AGAINST WOMEN DISCRETIONARY GRANTS FOR INDIAN TRIBAL GOVERNMENTS $1,995
20.205 HIGHWAY PLANNING AND CONSTRUCTION $1,380
16.585 DRUG COURT DISCRETIONARY GRANT PROGRAM $718