Finding 610698 (2022-003)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-29
Audit: 35195
Organization: Nenana Native Association (AK)

AI Summary

  • Core Issue: The Association failed to submit a required report by the deadline, indicating a material weakness in internal controls.
  • Impacted Requirements: Compliance with the grant agreement mandates submission of reports within 30 days post-period ending March 31.
  • Recommended Follow-Up: Management should enhance internal controls to ensure timely compliance with all reporting requirements to avoid potential funding loss.

Finding Text

Finding 2022-003 Internal Control/Noncompliance Over Reporting Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Fiscal Local Recovery Funds ALN: 21.027 Award Numbers: None Award Years: 2021 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: In accordance with the grant agreement and compliance supplement, the Association must submit a report for period ending March 31 within 30 days. Condition and Context: The Association did not submit the required report by the deadline. Cause: Lack of internal control over reporting. Effect: The Association is not in compliance with reporting requirements specified for the program. This could result is the loss of funding in future periods. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding and is considered an isolated incident. Recommendation: We recommend that management complies with all reporting requirements. Management?s Response: Management agrees with this finding. See Corrective Action Plan.

Categories

Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 34256 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $934,177
84.299 Indian Education -- Special Programs for Indian Children $311,123
21.019 Coronavirus Relief Fund $35,634
20.205 Highway Planning and Construction $27,289
20.933 National Infrastructure Investments $114