FAC Explorer

Finding 1236721 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-09-25
Audit: 412273
Organization: Tyonek Tribal Conservation District (AK)
Auditor: PORTER & ALLISON INC

AI Summary

  • Core Issue: The Organization failed to submit a required FFATA report for a $127,888 subaward by the deadline, leading to noncompliance.
  • Impacted Requirements: Compliance with FFATA and 2 CFR Part 170 reporting obligations was not met due to lack of formal processes and training.
  • Recommended Follow-Up: Revise policies to align with reporting requirements and implement a monitoring checklist to ensure timely submissions.

Finding Text

2025-002 – Significant Deficiency in Internal Control over Reporting and Noncompliance Identification of federal programs: United States Department of Commerce (DOC) ALN 11.463 - Habitat Conservation Grant Award NA25NMFX463C0022 Criteria: Part 3 Compliance Supplement In accordance with the Federal Funding Accountability and Transparency Act (FFATA) and 2 CFR Part 170, recipients of federal awards are required to report information regarding qualifying first-tier subawards to the FFATA Subaward Reporting System (FSRS.gov) within the required reporting timeframe. Condition: The Organization issued one first-tier subaward totaling $127,888 under ALN 11.463 during fiscal year 2025. The required FFATA filing was not submitted within the reporting deadline. Because the award was obligated in April of 2025, the reporting should have been completed by the end of the following month, May 31, 2025. Cause: Management had not established a formal grant compliance review process to identify FFATA reporting requirements for new subawards, and personnel responsible for grant administration had not received training regarding FFATA reporting obligations. Effect or potential effect: Failure to submit required FFATA reports timely reduces transparency of federal expenditures and results in noncompliance with federal reporting requirements. Questioned Costs: None. Context: The Organization issued one subaward totaling $127,888 under the program. This represented 100% of subawards issued under ALN 11.463 during the audit period. Identification of Repeat Finding: N/A Recommendations: We recommend that the Organization reviews and revises their policies and procedures to ensure that they align with the reporting requirements of Uniform Guidance. We also recommend that, as part of the Organization’s internal control structure over compliance with FFATA requirements, to establish a monitoring/compliance checklist to ensure that required reports are submitted in the required timeframe. Views of Responsible Officials: Management agrees with this finding. See Corrective Action Plan.

Corrective Action Plan

TTCD will review and revise our policies and procedures to ensure that they align with the reporting requirements of Uniform Guidance. As part of the Organization’s internal control structure over compliance with FFATA requirements, this will include establishing a monitoring/compliance checklist to ensure that required reports are submitted in the required timeframe. This policy changes will be submitted to the Board of Director for approval at our November 2026 meeting. The 2025 subaward to the State of Alaska Department of Fish & Game, as well as any relevant 2026 subawards, will be reviewed for compliance.

Categories

Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 1236720 2025-001
    Material Weakness Repeat
  • 1236722 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
11.463 HABITAT CONSERVATION $1.60M
84.356 ALASKA NATIVE EDUCATIONAL PROGRAMS $406,964
11.473 OFFICE FOR COASTAL MANAGEMENT $402,584
10.182 PANDEMIC RELIEF ACTIVITIES: LOCAL FOOD PURCHASE AGREEMENTS WITH STATES, TRIBES, AND LOCAL GOVERNMENTS $395,814
10.175 FARMERS MARKET AND LOCAL FOOD PROMOTION PROGRAM $87,345
90.100 DENALI COMMISSION PROGRAM $66,441
15.685 NATIONAL FISH PASSAGE $54,037
15.639 TRIBAL WILDLIFE GRANTS $30,083
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $25,353
10.902 SOIL AND WATER CONSERVATION $23,894
15.034 AGRICULTURE ON INDIAN LANDS $21,665
10.924 CONSERVATION STEWARDSHIP PROGRAM $13,775
15.608 FISH AND AQUATIC CONSERVATION - AQUATIC INVASIVE SPECIES $12,562
11.438 PACIFIC SALMON TREATY PROGRAM $12,340
10.912 ENVIRONMENTAL QUALITY INCENTIVES PROGRAM $12,064
10.179 MICRO-GRANTS FOR FOOD SECURITY PROGRAM $8,864
15.686 NATIONAL FISH HABITAT PARTNERSHIP $7,365
10.680 FOREST HEALTH PROTECTION $5,213