Finding 397966 (2020-010)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2020
Accepted
2024-05-20
Audit: 306672
Organization: Akiachak Native Community (AK)

AI Summary

  • Core Issue: Management failed to submit any quarterly financial reports for the Coronavirus Relief Fund.
  • Impacted Requirements: Reporting requirements mandated quarterly reports by specific deadlines, which were not met.
  • Recommended Follow-Up: Ensure compliance with all reporting requirements to avoid potential loss of federal funding.

Finding Text

Finding 2020-010 Lack of Internal Controls Over Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury Federal Programs: Coronavirus Relief Fund CFDA Numbers: 21.019 Award Number: SLT0591/0845/1405 Award Year: 2020 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Reporting requirements for the Coronavirus Relief Fund state that the recipient shall provide quarterly financial progress reports for the covered period beginning March 1, 2020 and ending on December 30, 2020. The first report was due no later than September 21, 2020, and the second report was due no later than October 13, 2020. Condition and Context: During our compliance testing over reporting requirements it was determined that management had not submitted any quarterly reports. Cause: Lack of internal controls over reporting requirements. Effect: Failure to follow reporting requirements could result in the loss of federal funding. Questioned costs: None noted. Repeat finding: No. Recommendation: We recommend that management complies with all reporting requirements of the program. Management Response: Management agrees with this finding, see Corrective Action Plan.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 397957 2020-006
    Material Weakness Repeat
  • 397958 2020-006
    Material Weakness Repeat
  • 397959 2020-007
    Material Weakness Repeat
  • 397960 2020-007
    Material Weakness Repeat
  • 397961 2020-008
    Material Weakness Repeat
  • 397962 2020-008
    Material Weakness Repeat
  • 397963 2020-009
    Material Weakness Repeat
  • 397964 2020-009
    Material Weakness Repeat
  • 397965 2020-010
    Significant Deficiency
  • 974399 2020-006
    Material Weakness Repeat
  • 974400 2020-006
    Material Weakness Repeat
  • 974401 2020-007
    Material Weakness Repeat
  • 974402 2020-007
    Material Weakness Repeat
  • 974403 2020-008
    Material Weakness Repeat
  • 974404 2020-008
    Material Weakness Repeat
  • 974405 2020-009
    Material Weakness Repeat
  • 974406 2020-009
    Material Weakness Repeat
  • 974407 2020-010
    Significant Deficiency
  • 974408 2020-010
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
15.022 Tribal Self-Governance $345,183
14.867 Indian Housing Block Grants $300,746
66.926 Indian Environmental General Assistance Program (gap) $107,755
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $107,014
16.710 Public Safety Partnership and Community Policing Grants $96,037
16.841 Voca Tribal Victim Services Set-Aside Program $92,932
93.575 Child Care and Development Block Grant $52,939
93.441 Indian Self-Determination $50,499
15.029 Tribal Courts $38,332
20.205 Highway Planning and Construction $24,196
21.019 Coronavirus Relief Fund $8,455
15.033 Road Maintenance_indian Roads $6,100