Finding 570642 (2021-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2025-07-08
Audit: 361669
Organization: Native Village of Paimiut (AK)
Auditor: Brad Cage CPA

AI Summary

  • Core Issue: The Native Village of Paimiut submitted their audit late, missing the 9-month deadline after year-end.
  • Impacted Requirements: According to 2 CFR, Section 200.512, audits must be submitted within 9 months, with a temporary extension due to COVID-19.
  • Recommended Follow-Up: Management is already preparing for future audits (2022, 2023, and 2024) and aims to be compliant by 2024.

Finding Text

I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2022, 2023 and 2024 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2022, 2023 and 2024 audit preparation and expects to be current on audits as of the 2024 audit. This was reported in the prior year as Finding 2020-002

Corrective Action Plan

Management has started the audit preparation process for 2022, 2023 and 2024 and will ensure that the 2024 audit is completed within the required timeframe.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 570643 2021-002
    Material Weakness Repeat
  • 570644 2021-003
    Material Weakness Repeat
  • 1147084 2021-001
    Material Weakness Repeat
  • 1147085 2021-002
    Material Weakness Repeat
  • 1147086 2021-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
15.021 Consolidated Tribal Government $1.19M
21.027 Coronavirus State and Local Fiscal Recovery Funds $481,392
15.030 Indian Law Enforcement $195,465
66.926 Indian Environmental General Assistance Program (gap) $74,729
21.019 Coronavirus Relief Fund $39,160
20.205 Highway Planning and Construction $7,092