FAC Explorer

Finding 553795 (2023-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-04-01
Audit: 352387
Organization: Sun'aq Tribe of Kodiak (AK)
Auditor: Altman Rogers & CO

AI Summary

  • Core Issue: The organization failed to submit the required reporting package on time, violating Uniform Guidance standards.
  • Impacted Requirements: Reporting must be done within 9 months after year-end or 30 days post-report issuance, as per 2 CFR part 200.
  • Recommended Follow-Up: Management should enhance internal controls to ensure compliance with reporting requirements moving forward.

Finding Text

Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Award Number: SLFRP2492/SLFRP4836 Award Year: 2021 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: The Organization did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements Effect: The Organization was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: This is a repeat finding of finding 2022-001 and considered a systemic issue. Recommendation: We recommend that management comply with Uniform Guidance reporting requirement. Management Response: Management agrees with the finding, see Corrective Action Plan.

Corrective Action Plan

Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact: Charise Colsen, Finance Director Corrective Action Plan: A timeline will be established for year-end closing and preparation for the annual audits in a manner that accommodates meeting the nine-month audit submission requirement. Proposed Completion Date: January 31, 2025

Categories

Reporting Material Weakness

Other Findings in this Audit

  • 1130237 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.25M
15.020 Aid to Tribal Governments $465,467
15.021 Consolidated Tribal Government $413,551
21.032 Local Assistance and Tribal Consistency Fund $353,743
93.587 Promote the Survival and Continuing Vitality of Native American Languages $298,819
16.841 Voca Tribal Victim Services Set-Aside Program $170,421
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $124,785
16.017 Sexual Assault Services Formula Program $105,476
66.926 Indian Environmental General Assistance Program (gap) $90,017
16.608 Tribal Justice Systems $89,453
15.639 Tribal Wildlife Grants $88,836
15.029 Tribal Courts $78,580
14.867 Indian Housing Block Grants $72,858
20.205 Highway Planning and Construction $60,187
11.439 Marine Mammal Data Program $59,940
15.030 Indian Law Enforcement $26,355
15.024 Indian Self-Determination Contract Support $20,903
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $15,413
15.144 Indian Child Welfare Act Title II Grants $14,501
15.643 Alaska Migratory Bird CO-Management Council $10,999
15.034 Agriculture on Indian Lands $4,161
15.036 Indian Rights Protection $3,207