FAC Explorer

Finding 369800 (2017-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2017
Accepted
2024-02-20
Audit: 291351
Organization: Kwethluk Ira Council (AK)
Auditor: Brad Cage CPA

AI Summary

  • Core Issue: Required quarterly and narrative reports for the BIA 638 grant were not filed or retained, and HUD reports were submitted late.
  • Impacted Requirements: Compliance with financial and programmatic reporting as outlined in 2 CFR Sections 200.328 and 200.329.
  • Recommended Follow-Up: Ensure timely filing and retention of all required reports to avoid future compliance issues.

Finding Text

I NOTED THAT ALL OF THE REQUIRED QUARTERLY AND NARRATIVE REPORTS WERE NOT FILED OR RETAINED FOR THE BIA 638 GRANT. I ALSO NOTED THAT THE ANNUAL APR HUD REPORT AS WELL AS THE QUARTERLY425 HUD REPORTS DID NOT APPEAR TO BE FILED TIMELY. PER 2CFR SECTION 200.328 AND 329 THE COUNCIL MUST COMPLY WITH ANY FINANCIAL AND PROGRAMATIC REPORTING REQUIREMENTS. NO QUESTIONED COSTS. I WAS NOT ABLE TO REVIEW THE 4 QUARTERLY REPORTS FOR THE BIA 638 GRANTS. I NOTED THAT THE 4 QUARTERLY REPORTS AND THE ANNUAL APR FOR THE HUD IHBG GRANT WERE FILED BUT NOT DONE TIMELY.

Corrective Action Plan

THE COUNCIL WILL ENSURE THAT CONTROLS ARE IN PLACE TO ENSURE THAT ALL REQUIRED REPORTS ARE SUBMITTED TIMELY TO GRANTING AGENCIES AND COPIES ARE RETAINED IN THE GRANT FILES OF THE COUNCIL

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

  • 369801 2017-003
    Material Weakness Repeat
  • 369802 2017-002
    Material Weakness Repeat
  • 369803 2017-003
    Material Weakness Repeat
  • 369804 2017-002
    Material Weakness Repeat
  • 369805 2017-003
    Material Weakness Repeat
  • 369806 2017-003
    Material Weakness Repeat
  • 369807 2017-004
    Material Weakness
  • 369808 2017-002
    Material Weakness Repeat
  • 946242 2017-002
    Material Weakness Repeat
  • 946243 2017-003
    Material Weakness Repeat
  • 946244 2017-002
    Material Weakness Repeat
  • 946245 2017-003
    Material Weakness Repeat
  • 946246 2017-002
    Material Weakness Repeat
  • 946247 2017-003
    Material Weakness Repeat
  • 946248 2017-003
    Material Weakness Repeat
  • 946249 2017-004
    Material Weakness
  • 946250 2017-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.867 Indian Housing Block Grants $265,623
66.926 Indian Environmental General Assistance Program (gap) $186,405
93.575 Child Care and Development Block Grant $43,313
15.021 Consolidated Tribal Government Program $33,965
15.144 Indian Child Welfare Act_title II Grants $26,747
17.259 Wia Youth Activities $16,380
20.205 Highway Planning and Construction $3,257