Finding 622 (2021-001)

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Requirement
L
Questioned Costs
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Year
2021
Accepted
2023-10-24
Audit: 1203
Organization: Native Village of Unalakleet (AK)
Auditor: Brad Cage CPA

AI Summary

  • Issue: The NVU submitted their audit late, missing the 9-month deadline after year-end.
  • Requirement: According to 2 CFR Section 200.512, audits must be submitted on time.
  • Follow-up: Ensure timely final accounting adjustments to avoid future delays in audit submissions.

Finding Text

I NOTED THAT THE NVU DID NOT SUBMIT THEIR AUDIT WITHIN 9 MONTHS OF YEAR END. PER 2CFR SECTION 200.512, THE NVU MUST SUBMIT THEIR AUDIT TIMELY. FINAL ACCOUNTING ADJUSTMENTS WERE NOT MADE IN TIME TO COMPLETE THE AUDIT ON TIME. AUDIT WAS LATE. THIS WAS NOT A REPEAT FINDING.

Categories

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.019 Coronavirus Relief Fund $233,441
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $123,706
14.867 Indian Housing Block Grants $108,002
15.021 Consolidated Tribal Government Program $72,496
16.841 Voca Tribal Victim Services Set-Aside Program $61,162
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $57,840
66.926 Indian Environmental General Assistance Program (gap) $54,774
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $47,245
21.023 Emergency Rental Assistance Program $45,169
21.026 Homeowner Assistance Fund $44,926
93.612 Native American Programs $41,426
15.032 Indian Economic Development $32,178
15.144 Indian Child Welfare Act_title II Grants $29,156
14.913 Healthy Homes Production Program $24,154
93.054 National Family Caregiver Support, Title Vi, Part C, Grants to Indian Tribes and Native Hawaiians $23,374
21.027 Coronavirus State and Local Fiscal Recovery Funds $22,936
15.156 Cooperative Landscape Conservation $10,865
93.047 Special Programs for the Aging_title Vi, Part A, Grants to Indian Tribes_part B, Grants to Native Hawaiians $9,593
12.116 Department of Defense Appropriation Act of 2003 $9,121
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $5,378
15.022 Tribal Self-Governance $4,325