Finding 2023-002 Lack of Internal Control Over Activities Allowed or Unallowed and Allowable Costs/Cost Principles 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 strengthened controls governing payroll and other expenditures charged to federal awards. The Tribe requires documentation demonstrating that payroll costs charged to a federal program are supported by actual work performed for that program and are necessary, reasonable, allocable, allowable, and consistent with the applicable award and Tribal policies. Timesheets and payroll records will be reviewed before payroll expenses are charged to federal awards. Finance will periodically reconcile payroll expenses to the general ledger, applicable grant or contract budgets, and supporting documentation. Unsupported or incorrectly allocated expenditures identified during review will be investigated and, when appropriate, corrected through properly documented accounting adjustments. Finance, Administration, supervisors, and program personnel will coordinate to ensure payroll and other costs are charged only to programs that benefited from the activity and that adequate supporting documentation is maintained. Proposed Completion Date: September 30, 2026.