Finding 1214229 (2024-001)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2026-05-08

Audit: 400936

Organization: YUKON RIVER INTER TRIBAL WATERSHED COUNCIL (AK)

Auditor: BRAD CAGE CPA

AI Summary

Core Issue: YRITWC submitted their audit late, missing the 9-month deadline after year-end.
Impacted Requirements: This violates 2 CFR, Section 200.512, which mandates timely audit submissions.
Recommended Follow-Up: Management should ensure timely preparation for future audits to avoid repeat findings.

Finding Text

I noted that the YRITWC did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the YRITWC must submit their audit within 9 months of their fiscal year end. Management is aware of the requirement and has started to prepare for the 2025 audit. Audit was late. It is recommned that management prepare the audit prep timely for future audits. Management has already started work on their 2025 audit preparation and expects to be current on audits as of the 2025 audit. This was a repeat finding.

Corrective Action Plan

The Organization has started audit preparation for the 2025 audit. We expect to be caught up by our 2025 audit.

Other Findings in this Audit

1214227 2024-001

Material Weakness Repeat
1214228 2024-001

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
66.817	STATE AND TRIBAL RESPONSE PROGRAM GRANTS	$184,330
10.761	WATER AND WASTE TECHNICAL ASSISTANCE AND TRAINING GRANTS	$137,489
66.926	INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP)	$135,000
15.156	TRIBAL CLIMATE RESILIENCE	$44,431
47.078	POLAR PROGRAMS	$20,967
47.050	GEOSCIENCES	$3,861