Finding 635941 (2022-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-26
Audit: 53876
Organization: Ruby Tribal Council (AK)

AI Summary

  • Core Issue: The Council failed to submit the Form SF-SAC on time for the fiscal year ending September 30, 2022, due to delays in hiring an accountant.
  • Impacted Requirements: The Council must file the single audit report and Form SF-SAC within nine months of the fiscal year end, as mandated by federal guidelines.
  • Recommended Follow-up: Implement internal controls to ensure timely hiring of a CPA firm for future audits to avoid repeat issues.

Finding Text

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Identification of the federal program Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2022 U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Funds none 21.027 Criteria or Specific Requirements The Council is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended September 30,2022 was not filed on time Cause The audit was not completed in time to file the form, due to a delay in contracting with an accountant to perform the audit. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required time. Questioned Costs None Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended September 30,2022 was filed late. Identification as a repeat finding This is a repeat of finding 2021-001, and since it is a repeat finding we believe it to be a systemic issue. Recommendation We recommend the Council implement internal control procedures to ensure timely hiring of a CPA firm to complete audit. Views of Responsible Officials Management concurs with the findings. See correction action plan per more information.

Categories

Subrecipient Monitoring Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 59499 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.41M
15.022 Tribal Self-Governance $162,578
66.926 Indian Environmental General Assistance Program (gap) $122,023
15.021 Consolidated Tribal Government Program $109,460
20.205 Highway Planning and Construction $88,798
15.024 Indian Self-Determination Contract Support $76,837
16.710 Public Safety Partnership and Community Policing Grants $70,386
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $68,664
15.030 Indian Law Enforcement $67,076
15.108 Indian Employment Assistance $6,024
15.034 Agriculture on Indian Lands $3,884
15.039 Fish, Wildlife, and Parks Program $766