Finding 1176728 (2021-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2026-03-06
Audit: 390654
Organization: Chuloonawick Native Village (AK)

AI Summary

  • Core Issue: Chuloonawick Native Village did not submit its audited financial statements on time, missing the March 31, 2023 deadline.
  • Impacted Requirements: Uniform Guidance mandates submission of audited financial statements within nine months after the fiscal year end.
  • Recommended Follow-Up: Chuloonawick Native Village should hire an auditor to ensure future compliance with submission deadlines.

Finding Text

U.S. Department of Treasury, Coronavirus State and Local Fiscal Recovery Funds No. 21.027; Grant period – Year ended December 31, 2021 Condition: The Chuloonawick Native Village audited financial statement for the year ended December 31, 2021 were not submitted timely to the Federal Clearing House. Criteria: Uniform Guidance requires that organizations submit their audited financial statements to the Federal Clearing House within a nine month period after the end of the organization’s fiscal year end. Cause: Covid restrictions and quarantines prevented the audit from being accomplished within the proscribed timeframe. Effect: Subsequent grant monies are being withheld until the audit is completed and successfully submitted. Context: The audit of the December 31, 2021 Chuloonawick Native Village financial statements was initially due on September 30, 2022. The due date was extended an additional six months for a new date of March 31, 2023. The financial statements were not submitted to Federal Clearing House before this deadline, and were instead submitted after acceptance from the Chuloonawick Native Village in 2026. Recommendation: Chuloonawick Native Village should contract to have the audit of the financial statements performed within the prescribed deadlines. Views of Responsible Official and Planned Corrective Actions: See corrective action plan.

Corrective Action Plan

Chuloonawick Native Village agrees with the finding and will maintain ongoing communication with its auditors to ensure the timely completion of future audits. Chuloonawick has already engaged its current auditor for subsequent fiscal years requiring single audits, and work on the fiscal year 2022 audit is currently in progress.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1176727 2021-001
    Material Weakness Repeat
  • 1176729 2021-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.71M
14.862 INDIAN COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM $900,000
15.021 CONSOLIDATED TRIBAL GOVERNMENT $129,603
15.024 INDIAN SELF-DETERMINATION CONTRACT SUPPORT $86,000
66.926 INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP) $82,290
21.019 CORONAVIRUS RELIEF FUND $25,754
20.205 HIGHWAY PLANNING AND CONSTRUCTION $22,319
15.059 INDIAN GRADUATE STUDENT SCHOLARSHIPS $11,782
15.026 INDIAN ADULT EDUCATION $10,500
15.130 INDIAN EDUCATION ASSISTANCE TO SCHOOLS $4,830