Finding 380750 (2022-002)

Significant Deficiency Repeat Finding

Requirement

Questioned Costs

Year

2022

Accepted

2024-03-15

Audit: 295414

Organization: Native Villake of Kluti-Kaah (AK)

Auditor: Altman Rogers & CO

AI Summary

Core Issue: The Village failed to submit the required reporting package on time, violating federal guidelines.
Impacted Requirements: Reporting must be done within 9 months after year-end or 30 days post-audit report, as per Uniform Guidance.
Recommended Follow-up: Management should enhance internal controls to ensure compliance with reporting deadlines.

Finding Text

Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Award Numbers: SLFRP1590 Award Years: 2021 Type of Finding: Significant deficiency in internal control over compliance and 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 Village did not adhere to the Uniform Guidance requirement of submitted the reporting package within the earlier of 30 days after the receipt of the audit report, or nine months after year end of the audit period. Cause: Lack of internal controls over Uniform Guidance reporting requirements. Effect: The Village was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: This is a repeat finding of 2021-003 Recommendation: We recommend that management comply with the Uniform Guidance reporting requirements. Management’s Response: Management concurs with this finding, see Corrective Action Plan.

Corrective Action Plan

Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Type of Finding: Significant deficiency, noncompliance Name of Contact Person: Willard E. Hand Corrective Action Plan: The huge influx of funding from the federal government has placed a financial burden on all tribes, including our own. The added responsibility of administering and reporting on these funds resulted in less time for audit preparation and we were late in securing an auditor and submitting our report. Multiple COVID-19 surges also occurred in our community so our offices were closed sporadically during the year, taking time away from audit preparation. We have also found longer lead times in trying to secure an auditor in a timely manner. With so many more entities in the State receiving enough funds to qualify them for a single audit, auditors are booking several months in advance. We are working to eliminate the insufficiency securing an auditor to complete the FY23 report in a timely manner. Proposed Completion Date: September 30, 2023.

Other Findings in this Audit

380749 2022-001

Significant Deficiency Repeat
957191 2022-001

Significant Deficiency Repeat
957192 2022-002

Significant Deficiency Repeat

Programs in Audit

ALN	Program Name	Expenditures
21.027	Coronavirus State and Local Fiscal Recovery Funds	$1.87M
66.926	Indian Environmental General Assistance Program (gap)	$106,802
10.674	Wood Utilization Assistance	$77,743
15.020	Aid to Tribal Governments	$75,028
15.030	Indian Law Enforcement	$72,095
15.141	Indian Housing Assistance	$67,000
15.024	Indian Self-Determination Contract Support	$62,941
15.156	Cooperative Landscape Conservation	$60,295
20.205	Highway Planning and Construction	$26,214
93.587	Promote the Survival and Continuing Vitality of Native American Languages	$21,189
90.100	Denali Commission Program	$17,806
21.019	Coronavirus Relief Fund	$9,705
15.114	Indian Education_higher Education Grant Program	$8,000
15.144	Indian Child Welfare Act_title II Grants	$3,418