EIN: 920060129
UEI: JYXHPDACB131
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 25, 2025. 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 December 25, 2025 (244 days ago).
What is a management decision? →2023-002
FAC accepted this audit on November 18, 2024 — management decision was due May 18, 2025.
2022-002
2022-003
2022-004
FAC accepted this audit on May 17, 2024 — management decision was due November 17, 2024.
2021-002
2021-003
2021-004
FAC accepted this audit on June 29, 2023 — management decision was due December 29, 2023.
2020-003
FAC accepted this audit on December 2, 2021 — management decision was due June 2, 2022.
2019-003
2019-004
FAC accepted this audit on June 29, 2020 — management decision was due December 29, 2020.
Criteria or specific requirement Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial reporting forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition Regarding CFDA 14.867, SF-425 financial reports tested reported inaccurate expense and cash receipts values. Additionally, the Annual Performance Report was not submitted timely. Regarding CFDA 20.205, the Annual Financial report was not submitted timely. Regarding CFDA 15.021, the SF-425 financial report tested reported an inaccurate expense value. Cause Lack of sufficient controls to address reporting compliance requirements. Effect Failure to submit reports in a timely fashion and report accurate cash receipt and expense totals makes the Association out of compliance with grant requirements. Questioned costs None Context Regarding the CFDA 14.867, two of two SF-425 reports tested reported inaccurate cash receipt and expense totals. Additionally, the Annual Performance Report was submitted after the 90-day requirement. Regarding CFDA 20.205, the Annual Financial Report tested was submitted late. Regarding the CFDA 15.021, one of one SF-425 reports tested reported an inaccurate expense total. Identification as a repeat finding Repeat of finding 2018-006
Show full finding ▾Hide full finding ▴Criteria or specific requirement Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial reporting forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition Regarding CFDA 14.867, SF-425 financial reports tested reported inaccurate expense and cash receipts values. Additionally, the Annual Performance Report was not submitted timely. Regarding CFDA 20.205, the Annual Financial report was not submitted timely. Regarding CFDA 15.021, the SF-425 financial report tested reported an inaccurate expense value. Cause Lack of sufficient controls to address reporting compliance requirements. Effect Failure to submit reports in a timely fashion and report accurate cash receipt and expense totals makes the Association out of compliance with grant requirements. Questioned costs None Context Regarding the CFDA 14.867, two of two SF-425 reports tested reported inaccurate cash receipt and expense totals. Additionally, the Annual Performance Report was submitted after the 90-day requirement. Regarding CFDA 20.205, the Annual Financial Report tested was submitted late. Regarding the CFDA 15.021, one of one SF-425 reports tested reported an inaccurate expense total. Identification as a repeat finding Repeat of finding 2018-006
HIA went through an unplanned transition of contracted Chief Financial Officers (CFO) during the second and third quarters of fiscal year 2019. The CFO change replaced a large CPA firm where the account was assigned to a Senior Accountant with a smaller CPA firm where the account is maintained directly by the principal who holds both CPA and CFE status. The newly contracted CFO is working directly with tribal accounting staff to ensure consistent implementation of tribal fiscal policy and procedures to assure compliance with grant reporting requirements. To further assure that quarterly financial reports reflect accurate expenditure and cash receipt values, management will reconcile cash on a monthly basis prior to submission of federal reports that cover the same period.
2018-006
Criteria or specific requirement In accordance with general uniform administrative requirements, grantees are to maintain cash balances of any received but unexpended grant funds, also called unearned revenues, and restricted fund balances resulting from unexpended program income associated with federally funded programs. Such cash balances are to be available to be expended in accordance with grant provisions. Condition Sufficient cash balances were not maintained by the Traditional Council, as of the end of the fiscal year, to fund all unearned revenue balances related to the above major programs. Cause Policies and procedures have not been implemented to ensure sufficient cash balances are maintained within the Traditional Council to cover all unearned revenue balances. Effect Hoonah Indian Association is not in compliance with federal requirements. Questioned costs None Context The programs noted above had unearned revenue with insufficient cash available at year end. Identification as a repeat finding Repeat of finding 2018-010.
Show full finding ▾Hide full finding ▴Criteria or specific requirement In accordance with general uniform administrative requirements, grantees are to maintain cash balances of any received but unexpended grant funds, also called unearned revenues, and restricted fund balances resulting from unexpended program income associated with federally funded programs. Such cash balances are to be available to be expended in accordance with grant provisions. Condition Sufficient cash balances were not maintained by the Traditional Council, as of the end of the fiscal year, to fund all unearned revenue balances related to the above major programs. Cause Policies and procedures have not been implemented to ensure sufficient cash balances are maintained within the Traditional Council to cover all unearned revenue balances. Effect Hoonah Indian Association is not in compliance with federal requirements. Questioned costs None Context The programs noted above had unearned revenue with insufficient cash available at year end. Identification as a repeat finding Repeat of finding 2018-010.
HIA has received land from a settlement with the City of Hoonah valued at approximately 1.5 million dollars. To generate cash flow to adequately fund the deferred revenue balance, the Traditional Council will open a line of credit collateralized by the land received in the settlement to eliminate interfund balances and restore cash balances in the special revenue funds.
2018-010
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
2017-002
FAC accepted this audit on June 28, 2018 — management decision was due December 28, 2018.
2016-001
FAC accepted this audit on September 19, 2017 — management decision was due March 19, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
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