FAC Explorer

Finding 981143 (2022-002)

Material Weakness
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2024-06-28
Audit: 311074
Organization: Iliamna Village Council (AK)
Auditor: Brad Cage CPA

AI Summary

  • Core Issue: Management lacks written internal control procedures for determining allowable costs.
  • Impacted Requirement: This violates 2 CFR 200, Subpart D, Section 200.302(b)(7), which mandates written procedures for cost allowability.
  • Recommended Follow-Up: Develop and implement written procedures to ensure compliance with federal requirements.

Finding Text

MANAGEMENT DID NOT HAVE WRITTEN INTERNAL CONTROL PROCEDURES FOR DETERMINING ALLOWABLE COSTS. 2 CFR 200, SUBPART D, SECTION 200.302(B)(7) REQUIRES "WRITTEN PROCEDURES FOR DETERMINING THE ALLOWABILITY OF COSTS IN ACCORDANCE WITH SUBPART E - COST PRINCIPLES OF THIS PART AND THE TERMS AND CONDITIONS OF THE FEDERAL AWARD. NO QUESTIONED COSTS. LACK OF WRITTEN CONTROLS TO IDENTIFY ALLOWABLE COSTS AND SPECIAL TESTS AND PROVISIONS. THIS WAS NOT A REPEAT FINDING.

Categories

Allowable Costs / Cost Principles Special Tests & Provisions

Other Findings in this Audit

  • 404700 2022-001
    Material Weakness
  • 404701 2022-002
    Material Weakness
  • 981142 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $816,400
15.021 Consolidated Tribal Government Program $191,846
20.205 Highway Planning and Construction $189,595
21.019 Coronavirus Relief Fund $112,937
66.926 Indian Environmental General Assistance Program (gap) $48,349
93.610 Health Care Innovation Awards (hcia) $41,050
16.841 Voca Tribal Victim Services Set-Aside Program $26,516
16.608 Tribal Court Assistance Program $23,952
15.144 Indian Child Welfare Act_title II Grants $17,626
15.030 Indian Law Enforcement $12,793
15.156 Cooperative Landscape Conservation $3,816
14.867 Indian Housing Block Grants $533