FAC Explorer

Finding 481078 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-08-14
Audit: 317219
Organization: Native Village of Tununak (AK)
Auditor: Altman Rogers & CO

AI Summary

  • Core Issue: The Village submitted the federal financial report 16 days late, missing the 90-day deadline.
  • Impacted Requirements: Compliance with the Environmental Protection Agency's reporting requirements for the Indian Environmental General Assistance Program.
  • Recommended Follow-Up: Implement internal controls to ensure timely submission of reports in the future.

Finding Text

Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: Environmental Protection Agency Federal Program: Indian Environmental General Assistance Program Assistance Listing Number: 66.926 Award Number: 01J78701 Award Year: 2023 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The Village is required to submit the annual federal financial report within 90 days of the project period end date. Condition and Context: The federal financial report for the project period ended September 30, 2023, was not filed on time. Cause: The Village was unaware of the new reporting requirement for annual reports that required it to be submitted within 90 days of the project period end date, causing them to submit the report 16 days later 1/16/2024. Effect: The Village was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend the Tribe implement internal control procedures to ensure timely closing of books and records to ensure timely submission of the federal financial report in the future. Management’s Response: Management concurs with this finding. See corrective action plan.

Corrective Action Plan

Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Xavier Post, Tribal Administrator Corrective Action Plan: Management will revise its internal controls and policies and procedures to ensure the financial reports in future years are prepared and submitted in accordance with the reporting deadlines. Reporting schedule will be documented in the grant folder and will be monitored by the grant administrator to ensure timely reporting. Proposed Completion Date: December 31, 2024

Categories

Reporting

Other Findings in this Audit

  • 1057520 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.862 Indian Community Development Block Grant Program $807,746
90.100 Denali Commission Program $374,874
66.926 Indian Environmental General Assistance Program (gap) $257,928
15.021 Consolidated Tribal Government Program $224,121
16.710 Public Safety Partnership and Community Policing Grants $114,095
20.205 Highway Planning and Construction $111,018
15.020 Aid to Tribal Governments $80,962
21.027 Coronavirus State and Local Fiscal Recovery Funds $61,336
16.841 Voca Tribal Victim Services Set-Aside Program $60,983
15.024 Indian Self-Determination Contract Support $54,705
15.030 Indian Law Enforcement $38,924
16.596 Tribal Justice Facilities Grant Program for Indian Tribes $11,471
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $7,378
15.141 Indian Housing Assistance $6,997
15.029 Tribal Courts $6,402
16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments $6,318