FAC Explorer

Finding 587711 (2016-002)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2016
Accepted
2024-02-01
Audit: 15071
Organization: Kwethluk Ira Council (AK)
Auditor: Brad Cage CPA

AI Summary

  • Core Issue: The BIA 638 grants failed to file or retain all required financial quarterly and narrative reports.
  • Impacted Requirements: Non-compliance with 2 CFR, Sections 200.328 and 200.329 regarding financial and programmatic reporting.
  • Recommended Follow-Up: Implement controls to ensure timely filing of all grant reports to avoid delinquency.

Finding Text

I NOTED THAT ALL OF THE REQUIRED FINANCIAL QUARTERLY AND NARRATIVE REPORTS WERE NOT FILED OR RETAINED BY THE BIA 638 GRANTS. PER 2 CFR, SECTION 200.328 AND 200.329, THE COUNCIL MUST COMPLY WITH ANY FINANCIAL AND PROGRAMATIC REPORTING REQUIREMENTS, NO QUESTIONED COSTS, MANAGEMENT DID NOT HAVE CONTROLS IN PLACE TO ENSURE THAT ALL GRANT REPORTS WERE FILED TIMELY. I WAS NOT ABLE TO REVIEW THE 4 QUARTERLY FINANCIAL OR NARRATIVE REPORTS FOR THESE THREE GRANTS, THE COUNCIL IS DELINQUENT IN THE REPORTING FOR THESE GRANTS.

Categories

Reporting

Other Findings in this Audit

  • 11267 2016-002
    - Repeat
  • 11268 2016-002
    - Repeat
  • 11269 2016-002
    - Repeat
  • 11270 2016-003
    Material Weakness Repeat
  • 587709 2016-002
    - Repeat
  • 587710 2016-002
    - Repeat
  • 587712 2016-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.867 Indian Housing Block Grants $641,097
20.205 Highway Planning and Construction $189,179
66.926 Indian Environmental General Assistance Program (gap) $130,837
15.021 Consolidated Tribal Government Program $41,636
15.144 Indian Child Welfare Act_title II Grants $22,413
93.575 Child Care and Development Block Grant $18,802