FAC Explorer

Finding 499262 (2023-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-28
Audit: 322071
Organization: Inupiat Community of the Arctic Slope (AK)
Auditor: Altman Rogers & CO

AI Summary

  • Core Issue: The Council submitted the required annual report for COVID-19 funds late, on May 6, 2023, instead of the due date of April 30, 2023.
  • Impacted Requirements: This late submission indicates a significant deficiency in internal controls over compliance with federal reporting requirements.
  • Recommended Follow-Up: Management should enhance internal controls to ensure timely compliance with all reporting deadlines.

Finding Text

Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S Department of Treasury Federal Program: COVID-19 State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Number: None Award Year: 2021 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: the Council was required to submit a annual report for the Coronavirus State and Local Fiscal Recovery Funds due April 30, 2023. Condition and Context: The Council provided support for the annual report however it was submitted May 6, 2023. Cause: Lack of internal controls over reporting requirements. Effect: The Council was not in compliance with the report submission requirement. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding. The finding appears to be an isolated instance. Recommendation: We recommend that management complies with all reporting requirements. Management response: Management agrees with finding. See Corrective Action Plan.

Corrective Action Plan

Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Significant Deficiency Name of Contact Person: Lisa Taylor, CPA, ICAS Comptroller Corrective Action: ICAS has hired a grants manager that will administer grants and contracts within ICAS. Additional oversight should prevent late reporting. Proposed Completion Date: December 1, 2024.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 1075704 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.38M
21.032 Local Assistance and Tribal Consistency Fund $2.24M
15.020 Aid to Tribal Governments $729,574
20.205 Highway Planning and Construction $365,417
15.021 Consolidated Tribal Government $363,510
84.250 American Indian Vocational Rehabilitation Services $334,643
97.067 Homeland Security Grant Program $314,547
11.302 Economic Development Support for Planning Organizations $199,899
15.024 Indian Self-Determination Contract Support $116,231
84.425 Education Stabilization Fund $89,768
15.034 Agriculture on Indian Lands $71,325
15.144 Indian Child Welfare Act Title II Grants $64,057
15.040 Real Estate Programs Indian Lands $52,526
15.025 Services to Indian Children, Elderly and Families $31,178
15.029 Tribal Courts $15,000
15.030 Indian Law Enforcement $15,000
15.108 Indian Employment Assistance $13,236
15.055 Anilca $12,376
15.036 Indian Rights Protection $11,515
90.100 Denali Commission Program $11,514
15.114 Indian Education Higher Education Grant $6,691
15.130 Indian Education Assistance to Schools $2,850