Finding 38855 (2022-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-16
Audit: 44121
Organization: Native Village of Selawik (AK)

AI Summary

  • Core Issue: The IRA Council failed to submit the required Project and Expenditure Report for federal program 21.027 by the April 30, 2022 deadline.
  • Impacted Requirements: Compliance with federal reporting deadlines and internal controls over grant reporting.
  • Recommended Follow-Up: Review and improve financial policies and procedures to ensure timely submission of reports in the future.

Finding Text

2022-004 Reporting - Significant Deficiency in Internal Control over Compliance and Noncompliance Identification of federal programs: 21.027 Coronavirus State and Local Fiscal Recovery Funds Criteria: For the 2022 period under audit, the IRA Council was required to submit an annual Project and Expenditure Report for the period March 3, 2021 ? March 31, 2022 by the due date April 30, 2022. Condition: The report was prepared in draft form but was not ever submitted by the April 30, 2022 deadline as required. Cause: The IRA Council was adjusting to challenges created by the COVID-19 pandemic. Effect or potential effect: Information desired by Treasury for collection, information and reporting purposes was not provided as required through timely filing of the annual report. Questioned Costs: None Context: It was noted from the compliance report information provided by the Tribal Administrator on the Treasury Covid-19 Relief Hub, that the required report was still in draft form in the status section. Identification of Repeat Finding: Not applicable Recommendations: We recommend the IRA Council review its financial policies and procedures over grant reporting requirements and implement accordingly to conform to both the uniform guidance and its own internal controls. Views of Responsible Officials: See Corrective Action Plan

Corrective Action Plan

Federal Award Finding: 2022-004 Reporting - Significant Deficiency in Internal Control over Compliance Name and Contact Person: Tanya Ballot, Tribal Administrator Corrective Action: Management will ensure that reporting for the SLFRF funds is filed accurately and timely by the required deadlines. The 2022 annual report has now been submitted. The 2023 annual report had already been filed timely as required. Proposed Completion Date: September 30, 2023

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 38854 2022-003
    Significant Deficiency Repeat
  • 615296 2022-003
    Significant Deficiency Repeat
  • 615297 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.41M
15.020 Aid to Tribal Governments $435,000
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $376,607
15.024 Indian Self-Determination Contract Support $312,488
20.205 Highway Planning and Construction $201,905
66.926 Indian Environmental General Assistance Program (gap) $150,692
93.210 Tribal Self-Governance Program: Ihs Compacts/funding Agreements $126,780
15.040 Real Estate Programs_indian Lands $84,309
11.029 Tribal Broadband Connectivity Program $71,528
15.144 Indian Child Welfare Act_title II Grants $68,645
15.114 Indian Education_higher Education Grant Program $21,162
15.654 Visitor Facility Enhancements - Refuges and Wildlife $18,000
15.026 Indian Adult Education $1,000
15.030 Indian Law Enforcement $900