EIN: 920060128
UEI: MNJNKAK5KZZ5
Audited by: ALTMAN ROGERS & CO.
Oversight agency: 20 [Department of Transportation]
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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 May 11, 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 November 11, 2026 (72 days from today).
What is a management decision? →FAC accepted this audit on July 14, 2025 — management decision was due January 14, 2026.
2023-001
2023-001
FAC accepted this audit on April 14, 2026 — management decision was due October 14, 2026.
2023-001
2023-001
FAC accepted this audit on September 23, 2024 — management decision was due March 23, 2025.
FAC accepted this audit on September 18, 2023 — management decision was due March 18, 2024.
FAC accepted this audit on June 28, 2022 — management decision was due December 28, 2022.
Finding 2021-001 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agencies: U.S. Department of the Interior Federal Programs: Compact of Self Governance Assistance Listing Numbers: 15.022 Award Numbers: GT-OSGT269-19 Award Years: 2019 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Proper internal controls over payroll and current policies require that employees are paid according to their authorized and approved pay rate. Condition and Context: During our testing of payroll transactions charged to the program, we noted that one employee was paid at a rate lower than documentation for their approved pay rate. Cause: Lack of internal controls over payroll transactions charged to the program. Effect: Lack of internal control over payroll transactions could lead to employees being paid the incorrect wage for hours worked leading to incorrect costs being reimbursed by the program. Repeat Finding: This was not a repeat finding and we believe this to be an isolated issue. Questioned Costs: None reported as the actual rate being paid to the employee was under the approved rate. Recommendation: We recommend that management follows existing policies and procedures to ensure correct wages are paid to employees. Management Response: Management agrees with this finding, see Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2021-001 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agencies: U.S. Department of the Interior Federal Programs: Compact of Self Governance Assistance Listing Numbers: 15.022 Award Numbers: GT-OSGT269-19 Award Years: 2019 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Proper internal controls over payroll and current policies require that employees are paid according to their authorized and approved pay rate. Condition and Context: During our testing of payroll transactions charged to the program, we noted that one employee was paid at a rate lower than documentation for their approved pay rate. Cause: Lack of internal controls over payroll transactions charged to the program. Effect: Lack of internal control over payroll transactions could lead to employees being paid the incorrect wage for hours worked leading to incorrect costs being reimbursed by the program. Repeat Finding: This was not a repeat finding and we believe this to be an isolated issue. Questioned Costs: None reported as the actual rate being paid to the employee was under the approved rate. Recommendation: We recommend that management follows existing policies and procedures to ensure correct wages are paid to employees. Management Response: Management agrees with this finding, see Corrective Action Plan.
Federal Award Findings Finding 2021-001 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact: Martha Whiting, Executive Director Corrective Action Plan: We will improve the internal controls over the payroll system to ensure that the rate of pay for the employees is adjusted in the accounting system timely, upon approval of the new pay rate documented in the personnel files. Proposed Completion Date: June 30, 2022.
FAC accepted this audit on February 21, 2022 — management decision was due August 21, 2022.
Finding 2020-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: US Treasury Federal Programs: Coronavirus Relief Fund CFDA Numbers: 21.019 Award Numbers: None Award Years: 2020 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Reporting requirements state that quarterly financial reports must be submitted within 10 days of the end of the quarter. Native Village of Kotzebue is required to provide quarterly financial progress reports that contains COVID-19 related costs incurred during the covered period. Condition and Context: Native Village of Kotzebue did not adhere to quarterly reporting requirements specified in the grant agreement. Cause: Lack of internal controls related to reporting requirements. Effect: Native Village of Kotzebue was not in compliance with reporting requirements which could jeopardize future grant funding. Repeat Finding: This was not a repeat finding, therefore we believe this to be an isolated issue. Questioned Costs: None reported. Recommendation: We recommend that management put internal controls in place over reporting to ensure they comply with reporting requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2020-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: US Treasury Federal Programs: Coronavirus Relief Fund CFDA Numbers: 21.019 Award Numbers: None Award Years: 2020 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Reporting requirements state that quarterly financial reports must be submitted within 10 days of the end of the quarter. Native Village of Kotzebue is required to provide quarterly financial progress reports that contains COVID-19 related costs incurred during the covered period. Condition and Context: Native Village of Kotzebue did not adhere to quarterly reporting requirements specified in the grant agreement. Cause: Lack of internal controls related to reporting requirements. Effect: Native Village of Kotzebue was not in compliance with reporting requirements which could jeopardize future grant funding. Repeat Finding: This was not a repeat finding, therefore we believe this to be an isolated issue. Questioned Costs: None reported. Recommendation: We recommend that management put internal controls in place over reporting to ensure they comply with reporting requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2020-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact: Martha Whiting, Executive Director Corrective Action Plan: The Native Village of Kotzebue has implemented internal controls to ensure that it will comply with federal reporting requirements. The Tribe will employee and designate a program director to oversee the federal program and ensure that the federal reporting requirements are in compliance. Proposed Completion Date: December 31, 2020.
FAC accepted this audit on December 9, 2020 — management decision was due June 9, 2021.
FAC accepted this audit on April 28, 2019 — management decision was due October 28, 2019.
FAC accepted this audit on May 6, 2018 — management decision was due November 6, 2018.
FAC accepted this audit on May 14, 2017 — management decision was due November 14, 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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