FAC Explorer

Finding 499782 (2023-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 322624
Organization: Nushagak Electric and Telephone Cooperative, Inc. (AK)
Auditor: Aldrich Cpas+advisors LLP

AI Summary

  • Issue: The Cooperative failed to file the annual report for the Tribal Broadband Grant Program as required.
  • Impact: Lack of internal controls led to missed deadlines, potentially delaying project progress.
  • Next Steps: Implement new processes to ensure timely filing of all required grant reports.

Finding Text

Identification of the federal program: 11.029 Tribal Broadband Grant Program Criteria: Processes and procedures should be in place to ensure annual reports are filed and are filed timely. Condition: The Cooperative did not file the annual report with the National Telecommunications and Information Administration and the Assistant Secretary of Commerce for Communications and Information as outlined in the grant agreement. Cause: Internal control processes and procedures were not in place to ensure required reports were filed. Effect: The Cooperative's progress on the project could be behind schedule or in conflict with the completion schedule outlined in the grant agreement. Questioned Costs: None Recommendations: The Cooperative should implement processes and procedures to ensure all required grant reports are filed and are filed timely. Views of Responsible Officials: The Cooperative agrees with the finding above and will develop processes and procedures to ensure all necessary reports are filed timely.

Corrective Action Plan

Per Choggiung-Nushagak Subaward Agreement dated 1/16/23, Choggiung Limited as the Recipient prepares and submits NTIA required reporting. Choggiung has submitted annual and semi-annual reporting as required under NTIA grant terms and provided documentation supporting timely filing of required reports. Considered corrected.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 499780 2023-002
    Significant Deficiency
  • 499781 2023-003
    Significant Deficiency
  • 1076222 2023-002
    Significant Deficiency
  • 1076223 2023-003
    Significant Deficiency
  • 1076224 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
11.029 Tribal Broadband Connectivity Program $6.17M
90.100 Denali Commission Program $500,000