Finding 1240572 (2022-005)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2022

Accepted

2026-10-15

Audit: 414987

Organization: NUNAKAUYARMIUT TRIBE (AK)

Auditor: ALTMAN ROGERS & CO

AI Summary

Core Issue: The Council failed to submit required reports on time, violating Uniform Guidance deadlines.
Impacted Requirements: Reporting must be done within 9 months after year-end or 30 days post-audit report, as per 2 CFR part 200.
Recommended Follow-Up: Management should enhance internal controls to ensure compliance with reporting deadlines.

Finding Text

Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury (direct), U.S. Department of Transportation, and U.S. Department of Housing and Urban Development Federal Programs: Coronavirus State and Local Fiscal Recovery Fund (SLFRF) COVID-19, National Infrastructure Investment-TIGER Project (TIGER Project), and Indian Community Block Development Grant (ICBDG), respectively Assistance Listing Numbers: 21.027, 20.933, and 14.682 respectively Award Numbers: SLFRP2510, 693JJ32040006, and 22RPO216400 Award Years: 2021 (SLFRF), 2020 (TIGER Project), and 2022 (ICDBG) respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: The Council did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements. Effect: The Council was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: This is a repeat finding of 2021-004, and determined to be a systemic issue. Recommendation: We recommend that management comply with Uniform Guidance reporting requirement. Management Response: Management concurs with this finding. See Corrective Action Plan.

Corrective Action Plan

Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Dora Mathew, Tribal executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has taken steps to address delays in federal and audit-related reporting. The Tribe has prioritized completion of outstanding financial audits and continues to work with its independent auditors to bring required audits and reporting current. Finance and Administration will provide requested records and supporting documentation to the auditors in a timely manner and maintain communication regarding outstanding items necessary to complete each audit. Going forward, the Tribe will maintain an annual compliance calendar that includes audit preparation, federal reporting deadlines, Single Audit requirements, financial statement preparation, and other required submissions. Supporting schedules, reconciliations, grant records, payroll documentation, accounts receivable information, and other audit documentation will be prepared and maintained throughout the fiscal year rather than waiting until audit fieldwork begins. Management will monitor the status of the annual audit and required federal submissions to reduce the likelihood of future late reporting. Proposed Completion Date: September 30, 2026.

Other Findings in this Audit

1240563 2022-004

Material Weakness Repeat
1240564 2022-005

Material Weakness Repeat
1240565 2022-007

Material Weakness Repeat
1240566 2022-006

Material Weakness Repeat
1240567 2022-003

Material Weakness Repeat
1240568 2022-004

Material Weakness Repeat
1240569 2022-005

Material Weakness Repeat
1240570 2022-002

Material Weakness Repeat
1240571 2022-004

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
21.027	CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS	$1.09M
14.862	INDIAN COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM	$1.03M
20.933	NATIONAL INFRASTRUCTURE INVESTMENTS	$841,315
84.356	ALASKA NATIVE EDUCATIONAL PROGRAMS	$343,787
15.030	INDIAN LAW ENFORCEMENT	$186,438
15.020	AID TO TRIBAL GOVERNMENTS	$115,310
66.926	INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP)	$95,310
15.141	INDIAN HOUSING ASSISTANCE	$67,313
15.024	INDIAN SELF-DETERMINATION CONTRACT SUPPORT	$54,538
16.710	PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS	$36,997
20.205	HIGHWAY PLANNING AND CONSTRUCTION	$31,149
93.587	PROMOTE THE SURVIVAL AND CONTINUING VITALITY OF NATIVE AMERICAN LANGUAGES	$10,400
15.021	CONSOLIDATED TRIBAL GOVERNMENT	$7,809
15.130	INDIAN EDUCATION ASSISTANCE TO SCHOOLS	$416