FAC Explorer

Finding 587712 (2016-003)

Material Weakness 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 Council failed to submit the reporting package on time, missing the 9-month deadline after year-end.
  • Impacted Requirements: Non-compliance with 2 CFR Sections 200.328, 200.329, and 200.501 regarding timely financial and programmatic reporting.
  • Recommended Follow-up: Ensure future audits and reports are completed and submitted within the required timelines to avoid penalties.

Finding Text

THE COUNCIL DID NOT SUBMIT THE REPORTING PACKAGE TIMELY IN ACCORDANCE WITH THE UNIFORM GUIDANCE REQUIREMENT OF SUBMITTING THE REPORTING PACKAGE WITHIN 9 MONTHS OF YEAR END. IN ADDITION, IT WAS NOTED THAT THE APR WAS FILED LATE. PER 2 CFR SECTION 200.328 AND 329, THE COUNCIL MUST COMPLY WITH ANY FINANCIAL AND PROGRAMATIC REPORTING REQUIREMENTS. PER SECTION 200.501, THE COUNCIL MUST HAVE AN AUDIT PERFORMED WITHIN 9 MONTHS OF YEAR END. QUESTIONED COSTS NOT DETERMINED, MANAGEMENT DID NOT ENSURE THAT THAT THE AUIDT AND ALL REPORTS WERE FILED/SUBMITTED TIMELY

Categories

Reporting

Other Findings in this Audit

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