EIN: 920037488
UEI: DA4SMTDS8384
Audited by: ALTMAN, ROGERS & CO.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 16, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 16, 2026 (44 days ago).
What is a management decision? →FAC accepted this audit on December 11, 2024 — management decision was due June 11, 2025.
FAC accepted this audit on December 15, 2023 — management decision was due June 15, 2024.
FAC accepted this audit on December 28, 2022 — management decision was due June 28, 2023.
Finding 2022-002 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of the Treasury (direct and passed Doyon, Limited), U.S. Department of Justice (direct), and U.S. Department of Education (direct), respectively Federal Program: Coronavirus Relief Fund (CARES), VOCA Tribal Victim Services Set-Aside Program, and Native American Career and Technical Education (NACTEP), respectively Assistance Listing Number: 21.019, 16.841, and 84.101A respectively Award Number: FAN84197 and FNACRF-03-005 (CARES), 2019-VO-GX-0023 and 2018-VO-GX-0031 (Tribal Victim Services), and V101A180011-20 (NACTEP) Award Years: 2022 (CARES), 2019 (Tribal Victim Services), and 2018 (NACTEP), respectively. Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Proper internal controls over credit cards and policies and procedures are not properly in place for the approval of credit card transactions. Condition and Context: During our testing of credit card transactions we noted several credit card transactions charged to the three individual programs listed above, we noted 34 of the 75 tested which lacked proper approval of the transactions due to the lack of policies and procedures adopted for credit card transactions. Therefore, approval of these transactions by management could not be substantiated. Cause: Lack of internal control over credit card transactions charged to the major programs. Effect: Lack of internal control over credit card transactions such proper approval can cause potential fraudulent or unauthorized purchases can be made and applied to programs. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding, however due to the number of transactions identified, we believe this to be a systemic issue. Recommendation: We recommend that an adequate credit card policy should be created and adhered to and users of the cards should be held accountable for following the proper procedures to utilize the cards. Internal controls should be implemented to ensure the Organization?s credit card policy is adhered to. Managements Response: Management agrees with this finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2022-002 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of the Treasury (direct and passed Doyon, Limited), U.S. Department of Justice (direct), and U.S. Department of Education (direct), respectively Federal Program: Coronavirus Relief Fund (CARES), VOCA Tribal Victim Services Set-Aside Program, and Native American Career and Technical Education (NACTEP), respectively Assistance Listing Number: 21.019, 16.841, and 84.101A respectively Award Number: FAN84197 and FNACRF-03-005 (CARES), 2019-VO-GX-0023 and 2018-VO-GX-0031 (Tribal Victim Services), and V101A180011-20 (NACTEP) Award Years: 2022 (CARES), 2019 (Tribal Victim Services), and 2018 (NACTEP), respectively. Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Proper internal controls over credit cards and policies and procedures are not properly in place for the approval of credit card transactions. Condition and Context: During our testing of credit card transactions we noted several credit card transactions charged to the three individual programs listed above, we noted 34 of the 75 tested which lacked proper approval of the transactions due to the lack of policies and procedures adopted for credit card transactions. Therefore, approval of these transactions by management could not be substantiated. Cause: Lack of internal control over credit card transactions charged to the major programs. Effect: Lack of internal control over credit card transactions such proper approval can cause potential fraudulent or unauthorized purchases can be made and applied to programs. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding, however due to the number of transactions identified, we believe this to be a systemic issue. Recommendation: We recommend that an adequate credit card policy should be created and adhered to and users of the cards should be held accountable for following the proper procedures to utilize the cards. Internal controls should be implemented to ensure the Organization?s credit card policy is adhered to. Managements Response: Management agrees with this finding. See Corrective Action Plan.
Finding 2022-002 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Duane Hoskins, Director of Finance Corrective Action Plan: In order to improve internal control over expenditures made by credit cards, while still maintaining a convenient and efficient system for small dollar and online purchases, Fairbanks Native Association adopted a Purchase Card system in June of 2022. A Purchase Card policy which will be put in place which will require supporting purchase documentation and Program Director approval. Proposed Completion Date: December 31, 2022
FAC accepted this audit on December 29, 2021 — management decision was due June 29, 2022.
FAC accepted this audit on January 3, 2021 — management decision was due July 3, 2021.
FAC accepted this audit on February 4, 2020 — management decision was due August 4, 2020.
FAC accepted this audit on January 29, 2019 — management decision was due July 29, 2019.
FAC accepted this audit on February 12, 2018 — management decision was due August 12, 2018.
FAC accepted this audit on January 11, 2017 — management decision was due July 11, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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