FAC Explorer

Finding 561172 (2022-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2025-05-20
Audit: 356763
Organization: Native Village of Nunapitchuk (AK)
Auditor: Altman Rogers & CO

AI Summary

  • Core Issue: The Village failed to submit the required reporting package on time, violating federal reporting guidelines.
  • Impacted Requirements: Compliance with 2 CFR part 200, which mandates reporting within nine months or 30 days post-audit report.
  • Recommended Follow-Up: Implement stronger internal controls to ensure timely reporting and prevent future noncompliance.

Finding Text

Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Award Numbers: SLFRP4795/3169 Award Year: 2021 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: In accordance with 2 CFR part 200, subpart F, section 200.512, the reporting package must be submitted the earlier of nine (9) months after year end or 30 days after the report issuance. Condition and context: The Village 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 (9) months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements. Effect: The Village was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat finding: This is a repeat finding of 2021-002. Recommendation: We recommend the Village adhere to Uniform Guidance reporting requirements. Management’s Response: Management concurs with the finding. See Corrective Action Plan.

Corrective Action Plan

Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact: Eli Wassillie, Tribal Administrator Corrective Action Plan: Management will engage a CPA firm with enough advanced timing to ensure that the single audit is completed and submitted within the 9-month time period. Proposed Completion Date: December 31, 2024.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 1137614 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.65M
15.020 Aid to Tribal Governments $457,733
15.156 Tribal Climate Resilience $185,324
15.021 Consolidated Tribal Government $168,106
66.926 Indian Environmental General Assistance Program (gap) $114,766
20.205 Highway Planning and Construction $110,093
15.030 Indian Law Enforcement $52,289
15.144 Indian Child Welfare Act Title II Grants $33,605