FAC Explorer

Finding 576635 (2022-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-10-11
Audit: 297
Organization: Nulato Tribal Council (AK)
Auditor: Altman Rogers & CO

AI Summary

  • Core Issue: The Council failed to submit the reporting package on time, violating Uniform Guidance requirements.
  • Impacted Requirements: Compliance with submission deadlines as outlined in 2 CFR part 200, subpart F, section 200.512.
  • Recommended Follow-Up: Implement stronger internal controls to ensure timely compliance with reporting requirements.

Finding Text

Federal Agency: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Award Numbers: SLFRP3168/5205 Award Years: 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 nine months after year end or 30 days after the report issuance in accordance with 2 CFR part 200, subpart F, section 200.512. Condition and Context: The Council did not adhere to the Uniform Guidance requirement of submitting the reporting package by the required deadline. Cause: Lack of internal controls over Uniform Guidance reporting requirements. Effect: The Council was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: This is not a repeat finding and therefore we believe it to be an isolated instance. Recommendation: We recommend that the Council comply with Uniform Guidance reporting requirements. Management’s Response: Management concurs with this finding. See corrective action plan.

Categories

Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 192 2022-003
    Material Weakness
  • 193 2022-004
    Material Weakness
  • 576634 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.41M
15.022 Tribal Self-Governance $611,106
16.841 Voca Tribal Victim Services Set-Aside Program $134,277
16.731 Tribal Youth Program $84,361
16.710 Public Safety Partnership and Community Policing Grants $73,554
20.205 Highway Planning and Construction $70,686
66.926 Indian Environmental General Assistance Program (gap) $50,295
21.023 Emergency Rental Assistance Program $27,314
15.156 Cooperative Landscape Conservation $13,719
15.020 Aid to Tribal Governments $13,186
15.133 Native American Business Development Institute $10,000
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $4,239
14.867 Indian Housing Block Grants $4,222
16.608 Tribal Court Assistance Program $750