FAC Explorer

Finding 193 (2022-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-10-11
Audit: 297
Organization: Nulato Tribal Council (AK)
Auditor: Altman Rogers & CO

AI Summary

  • Core Issue: The Council failed to submit the reporting package on time, violating Uniform Guidance requirements.
  • Impacted Requirements: Compliance with submission deadlines as outlined in 2 CFR part 200, subpart F, section 200.512.
  • Recommended Follow-Up: Implement stronger internal controls to ensure timely compliance with reporting requirements.

Finding Text

Federal Agency: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Award Numbers: SLFRP3168/5205 Award Years: 2021 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 nine months after year end or 30 days after the report issuance in accordance with 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 by the required deadline. Cause: Lack of internal controls over Uniform Guidance reporting requirements. Effect: The Council was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: This is not a repeat finding and therefore we believe it to be an isolated instance. Recommendation: We recommend that the Council comply with Uniform Guidance reporting requirements. Management’s Response: Management concurs with this finding. See corrective action plan.

Corrective Action Plan

Finding 2022-004 Late Reporting and Noncompliance with Reporting Requirements Name of Contact: Martha Turner, Tribal Administrator Corrective Action Plan: We concur with this recommendation. Initially Nulato Tribal Council thought that the audit was completed and ready for review in March 2023. In April the unrecorded liabilities identified in Finding 2022-001 were discovered, which took some time with the parties involved to agree the actual balances owed. With the tying out of internal transactions monthly this should not be an issue in the future. Proposed Completion Date: June 30, 2024

Categories

Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 192 2022-003
    Material Weakness
  • 576634 2022-003
    Material Weakness
  • 576635 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.41M
15.022 Tribal Self-Governance $611,106
16.841 Voca Tribal Victim Services Set-Aside Program $134,277
16.731 Tribal Youth Program $84,361
16.710 Public Safety Partnership and Community Policing Grants $73,554
20.205 Highway Planning and Construction $70,686
66.926 Indian Environmental General Assistance Program (gap) $50,295
21.023 Emergency Rental Assistance Program $27,314
15.156 Cooperative Landscape Conservation $13,719
15.020 Aid to Tribal Governments $13,186
15.133 Native American Business Development Institute $10,000
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $4,239
14.867 Indian Housing Block Grants $4,222
16.608 Tribal Court Assistance Program $750