FAC Explorer

Finding 393856 (2022-003)

Material Weakness
Requirement
L
Questioned Costs
$1
Year
2022
Accepted
2024-04-19
Audit: 304056
Organization: Allakaket Village Council (AK)
Auditor: Altman Rogers & CO

AI Summary

  • Core Issue: The Council failed to submit the required audit report on time, leading to noncompliance with federal reporting requirements.
  • Impacted Requirements: The Council must file the single audit report and Form SF-SAC within 9 months of the fiscal year, which was not met for 2022.
  • Recommended Follow-Up: Engage an audit firm earlier to ensure timely completion of the audit and compliance with reporting deadlines.

Finding Text

Finding 2022-003 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of Treasury and U.S. Department of Justice Federal Programs: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) and VOCA Tribal Victim Services (VOCA) ALN: 21.027 (CSLFRF) and 16.841(VOCA) Award Numbers: SLFRP2562 (CSLFRF) and 2019VOGX0116 (VOCA) Award Years: 2022 (CSLFRF) and 2019 (VOCA) Type of Finding: Material weakness in internal control over compliance and noncompliance. Criteria: The Council is required to submit the single audit report and Form SF-SAC within 9 months of the fiscal year. Condition and Context: The Form SD-SAC for the fiscal year ended December 31, 2022 was not filed on time. Cause: The audit was not completed in time to file the form. Effect: The Council was not in compliance with federal reporting requirements. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Council engagement an audit firm timely so as the audit can be completed within the required timeline. Management Response: Management concurs with the finding. See Corrective Action Plan.

Corrective Action Plan

Finding 2022-003 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Elisa Bergman, Tribal Administrator Condition: The Council is required to submit the single audit report and Form SF‐SAC within 9 months of the fiscal year. The Form SD‐SAC for the fiscal year ended December 31, 2022 was not filed on time. Corrective Action Plan: The Council was delayed in undertaking audits for several years, such that neither 2021 or 2022 were filed on time. Going forward, the Council will need to plan for audits as soon as possible at the close of the fiscal year. Proposed Completion Date: The 2023 audit should be underway now and ready within 9 months of the close of the year.

Categories

Questioned Costs Reporting Material Weakness

Other Findings in this Audit

  • 393857 2022-003
    Material Weakness
  • 393858 2022-003
    Material Weakness
  • 970298 2022-003
    Material Weakness
  • 970299 2022-003
    Material Weakness
  • 970300 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $342,822
16.841 Voca Tribal Victim Services Set-Aside Program $222,217
66.926 Indian Environmental General Assistance Program (gap) $133,060
16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments $70,804
21.019 Coronavirus Relief Fund $46,164
15.030 Indian Law Enforcement $23,516
20.205 Highway Planning and Construction $20,910
93.587 Promote the Survival and Continuing Vitality of Native American Languages $5,673
14.862 Indian Community Development Block Grant Program $310