Finding 1227083 (2025-002)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-08-17
Audit: 409267
Organization: Newhalen Tribal Council (AK)
Auditor: BRAD CAGE CPA

AI Summary

  • Audit Submission Delay: The NTC submitted their audit after the 9-month deadline due to a communication gap.
  • Regulatory Requirement: Per 2 CFR, Section 200.512, audits must be submitted within 9 months of the fiscal year end.
  • Future Prevention: Management has updated communication protocols and is preparing for the 2026 audit to avoid future delays.

Finding Text

I noted that the NTC did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the NTC must submit their audit within 9 months of their fiscal year end. The reporting package was submitted after the deadline due to an isolated administrative communication gap regarding the final approval notification. Upon identifying the omission, management immediately finalized and completed the submission. to prevent reocurrence, communication protocals have been updated to ensure all relavent parties are explicitly notified of audit report approvals in future periods. Management is aware of the requirement and has started to prepare for the 2026 audit. Audit was late. It is recommended that management prepare the audit prep timely for future audits. This was not a repeat finding.

Corrective Action Plan

Management will ensure that future audits are completed timely. Communication protocols have been updated to ensure all relevant parties are explicitly notified of audit report approvals in future periods.

Categories

Reporting

Other Findings in this Audit

  • 1227079 2025-002
    Material Weakness Repeat
  • 1227080 2025-002
    Material Weakness Repeat
  • 1227081 2025-002
    Material Weakness Repeat
  • 1227082 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.205 HIGHWAY PLANNING AND CONSTRUCTION $288,250
15.022 TRIBAL SELF-GOVERNANCE $159,690
66.926 INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP) $110,713
15.144 INDIAN CHILD WELFARE ACT TITLE II GRANTS $77,449
15.030 INDIAN LAW ENFORCEMENT $69,775
16.841 VOCA TRIBAL VICTIM SERVICES SET-ASIDE PROGRAM $68,629
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $61,895
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $45,929
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $9,704
21.029 CORONAVIRUS CAPITAL PROJECTS FUND $5,537