EIN: 920064285
UEI: EATUQFX9ENE9
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 23, 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 April 23, 2026, which was (120 days ago).
What is a management decision? →Finding 2024-002 Material Weakness in Internal Control Over Compliance and Material Noncompliance - Reporting Identification of the federal program Agencies Award Numbers ALN 15.022 Tribal Self Governance Department of Interior GT-OSGT812- Year 2013 GT-OSGT812- Year 2017 GT-OSGT812- Year 2018 GT-OSGT812- Year 2019 GT-OSGT812- Year 2020 GT-OSGT812- Year 2021 GT-OSGT812- Year 2022 GT-OSGT812- Year 2023 GT-OSGT812- Year 2024 GT-OSGT812- Year 2025 Criteria In accordance with Uniform Guidance, AVCP must comply with the Federal Funding Accountability and Transparency Act reporting requirements. Recipients of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. AVCP is required to file a FFATA sub-award report by the end of the month following the month. Condition The Association did not report subaward data through FSRS for the program. Cause Proper controls were not in place to ensure compliance with the Federal Funding Accountability and Transparency Act reporting requirements. Effect or potential effect Noncompliance with the Federal Funding Accountability and Transparency Act reporting requirements. Questioned Costs None Identified. Context We noted that subaward data for all TSG sub-recipients were not reported per the requirements of the Federal Funding Accountability and Transparency Act. Identification as a Repeat Finding Yes, 2023-001. Recommendation We recommend AVCP, design and implement internal control procedures to ensure compliance with the Federal Funding Accountability and Transparency Act reporting requirements. Views of Responsible Official and Planned Corrective Action Management concurs with the finding. Management is reviewing the policy and procedure and updating process of reporting and clearly defining roles and responsibilities of all employees involved in the process. Management is also provided with additional training of the subaward policy for employees involved in the subaward process, with emphasis on the FFATA reporting requirements and roles and responsibilities.
Finding 2024-002 Material Weakness in Internal control Over Compliance and Material Noncompliance – Reporting Questioned Programs ALN 15.022 Tribal Self Governance Agencies: Department of Interior Award Numbers GT-OSGT812- Year 2013 GT-OSGT812- Year 2017 GT-OSGT812- Year 2018 GT-OSGT812- Year 2019 GT-OSGT812- Year 2020 GT-OSGT812- Year 2021 GT-OSGT812- Year 2022 GT-OSGT812- Year 2023 GT-OSGT812- Year 2024 GT-OSGT812- Year 2025 Condition Subaward data for all TSG sub-recipients were not reported per the requirements of the Federal Funding Accountability and Transparency Act (FFATA). Status Completed as of September 2025 Management’s Corrective Action Plan AVCP reviewed its policy and procedures to ensure it was current. In addition to policy and procedures review, AVCP drafted flow charts that outline the process and defines roles and responsibility of all employees involved in the process. Finally, AVCP provided training in the subaward policy for employees involved in the subaward process, with emphasis on the FFATA reporting requirements and roles and responsibilities.
2023-001
Finding 2024-003 Significant Deficiency in Internal Control Over Compliance - Eligibility Application Review Identification of the federal program Agencies Award Numbers ALN 84.250 American Indian Vocational Rehabilitation Services Department of Education H250N210051- Year 2023 H250N210051- Year 2024 Criteria In accordance with the Rehabilitation Act of 1973, as amended, Title I, Part C, Section 121, AVCP must comply with the Section 7(9) of the Acts eligibility requirements. Recipients of grants must provide services to American Indians with disabilities residing on or near a Federal or State reservation who meet the definition of an individual with a disability in Section 7 (9) of the Rehabilitation Act. According to the Act the term "disability" means (A) a physical or mental impairment that constitutes or results in a substantial impediment to employment; or (B) a physical or mental impairment that substantially limits one or more major life activities. AVCP is required to check eligibility requirements prior to providing services. Condition The Association is not consistently following their own internal control procedures for keeping evidence of reviewing the eligibility certification form. Cause Due to the remoteness of the villages served by the Association, physical signatures are not always obtainable. Effect or possible effect Individuals who do not met the eligibility requirements may be provided services. Questioned Costs None Identified. Context We tested 16 individuals who were designated as eligible for the American Indian Vocational Rehabilitation Services program. Out of the 16 tested, we found 3 instances where the evidence of the review control was not maintained. Identification as a Repeat Finding None. Recommendation We recommend AVCP update their internal control to include electronic reviews of the eligibility certificate. Views of Responsible Official and Planned Corrective Action Management concurs with the finding. AVCP Vocational Rehabilitation department is adding internal control policies to ensure eligibility documentations are reviewed and maintained.
Finding 2024-003 Significant Deficiency in Internal Control Over Compliance – Eligibility Application Review Questioned Programs ALN 84.250 American Indian Vocational Rehabilitation Services Agencies: Department of Education Award Numbers H250N210051- Year 2023 H250N210051- Year 2024 Condition The Association is not consistently following their own internal control procedures for keeping evidence of reviewing the eligibility certification form. Status In Progress Management’s Corrective Action Plan Vocational Rehabilitation (VR) will update its required document checklist to include a check for required signatures. The intake staff will utilize the checklist for its first level of application intake to ensure all supporting documents are included and the application is complete, including required signatures. Another step VR will add in the process is a second level of review. Each application that has been approved for support will be reviewed by a second reviewer before final approval. Further, each application that exceeds an award of $10,000, will be reviewed by a third approver. Since applications for services are sometimes foreword to AVCP VR by the Yukon Kuskokwim Health Corporation Audiology Department, AVCP VR will conduct regular training to Audiology staff on the correct process for completing its application. Internally, AVCP VR will continue to conduct yearly training to Village based AVCP staff, who sometimes accept and forward applications to the VR staff, on the correct process for completing its application. Lastly, AVCP VR will update its internal policies and procedures to include these four key steps to ensure applications are complete and signed
Finding 2024-004 Significant Deficiency in Internal Control over Compliance and Noncompliance – Procurement Identification of the federal program Agencies Award Numbers ALN 15.022 Tribal Self Governance ` Department of Interior GT-OSGT812- Year 2013 GT-OSGT812- Year 2017 GT-OSGT812- Year 2018 GT-OSGT812- Year 2019 GT-OSGT812- Year 2020 GT-OSGT812- Year 2021 GT-OSGT812- Year 2022 GT-OSGT812- Year 2023 GT-OSGT812- Year 2024 GT-OSGT812- Year 2025 Criteria The Uniform Guidance in 2 CFR Section 200.320(b), Procurement Methods – Small Purchase, is required if the aggregate dollar amount of the procurement transaction is higher than the micro-purchase threshold but does not exceed the simplified acquisition threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Unless specified by the Federal agency, the recipient or subrecipient may exercise judgment in determining what number is adequate. The recipient or subrecipient is responsible for determining an appropriate small purchase threshold based on internal controls, an evaluation of risk, and its documented procurement procedures, which may be lower than, but must not exceed, the threshold established in the Federal Acquisition Regulation. Condition The Association is not consistently following their own internal control policy for purchases that meet their small purchase threshold for procurement to obtain price or rate quotations from an adequate number of qualified sources. Cause AVCP is subject to high turnover in its purchasing department. Due to the frequency of new personal onboarding, the small purchase policy was missed was certain contracts. Effect or possible effect The Association not adhering to its established procedures, can lead to noncompliance, questioned costs, repayment obligations, or loss of funding. Questioned Costs None Identified. Context 2 out of 5 vendors selected for testing were not procured for in accordance with AVCP’s policy. Identification as a Repeat Finding None. Recommendation We recommend AVCP implement additional internal controls to ensure AVCP’s internal procurement policies are being followed. Views of Responsible Official and Planned Corrective Action Management concurs with the finding. Thorough training in AVCP’s procurement policies and procedures will be provided to departmental staff. AVCP will also hold an overall training of AVCP’s key and senior personnel by an outside expert in government procurement rules and regulations.
Finding 2024-004 Significant Deficiency in Internal Control over Compliance and Noncompliance – Procurement Questioned Programs ALN 15.022 Tribal Self Governance Agencies: Department of Interior Award Numbers GT-OSGT812- Year 2013 GT-OSGT812- Year 2017 GT-OSGT812- Year 2018 GT-OSGT812- Year 2019 GT-OSGT812- Year 2020 GT-OSGT812- Year 2021 GT-OSGT812- Year 2022 GT-OSGT812- Year 2023 GT-OSGT812- Year 2024 GT-OSGT812- Year 2025 Condition The Association is not consistently following their own internal control policy for purchases that meet their small purchase threshold for procurement to obtain price or rate quotations from an adequate number of qualified sources. Status In Progress Management’s Corrective Action Plan Thorough training in AVCP’s procurement policies and procedures has been performed within this department. AVCP also held an overall training of AVCP’s key and senior personnel by an outside expert in government procurement rules and regulations.
Finding 2024-005 Significant Deficiency in Internal Control over Compliance and Noncompliance – Reporting Deadline for Federal Single Audit Identification of the federal programs Agencies Award Numbers ALN 15.022 Tribal Self Governance Department of Interior GT-OSGT812- Year 2013 GT-OSGT812- Year 2017 GT-OSGT812- Year 2018 GT-OSGT812- Year 2019 GT-OSGT812- Year 2020 GT-OSGT812- Year 2021 GT-OSGT812- Year 2022 GT-OSGT812- Year 2023 GT-OSGT812- Year 2024 GT-OSGT812- Year 2025 ALN 84.250 American Indian Vocational Rehabilitation Services Department of Education H250N210051- Year 2023 H250N210051- Year 2024 Criteria 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition The Association did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2024. Cause The audit was not completed in time to file the data collection form and reporting package, due to a delay in closing the books and records because of staff turnover. Effect or possible effect The Association is not compliant with 2 CFR 200.512. The Association could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs None Identified. Context The data collection form and reporting package is due nine months after the fiscal year end. The data collection form and reporting package for the fiscal year ended December 30, 2024 was filed late. Identification as a Repeat Finding None. Recommendation We recommend the Association establish controls to ensure the audit is completed timely and the data collection form and reporting package is submitted to the FAC within the required timeframe. Views of Responsible Official and Planned Corrective Action Management concurs with the finding. Positions will be filled and reconciliation and review controls will be added for year end-close to ensure audit is filed before the deadline.
Finding 2024-005 Significant Deficiency in Internal Control over Compliance and Noncompliance – Reporting Deadline for Federal Single Audit Questioned Programs ALN 15.022 Tribal Self Governance Agencies: Department of Interior ALN 84.250 American Indian Vocational Rehabilitation Services Agencies: Department of Education Award Numbers GT-OSGT812- Year 2013 GT-OSGT812- Year 2017 GT-OSGT812- Year 2018 GT-OSGT812- Year 2019 GT-OSGT812- Year 2020 GT-OSGT812- Year 2021 GT-OSGT812- Year 2022 GT-OSGT812- Year 2023 GT-OSGT812- Year 2024 GT-OSGT812- Year 2025 H250N210051- Year 2023 H250N210051- Year 2024 Condition The Association did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2024. Status In Progress. Management’s Corrective Action Plan Management acknowledges that the data collection form and reporting package was filed late for Fiscal Year 2024 due to employee turnover. As these positions have been filled subsequent to year end, we do not anticipate any such issues for Fiscal Year 2025.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 6, 2024. 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 March 6, 2025, which was (533 days ago).
What is a management decision? →Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 24, 2023. 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 March 24, 2024, which was (880 days ago).
What is a management decision? →Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 2022. 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 March 28, 2023, which was (1242 days ago).
What is a management decision? →2021-001 Material Weakness in Internal Control over Compliance and Material Noncompliance ? Reporting Agency: Department of Health and Human Services - Programs: Temporary Assistance for Needy Families (TANF) Assistance Listing No: 93.558 Award No. 16QLAKTANF - 2016 18QLAKTANF - 2018 19QLAKTANF ? 2019 20QLAKTANF - 2020 Criteria/Specific Requirement: In accordance with Uniform Guidance, AVCP must compliance with the Federal Funding Accountability and Transparency Act reporting requirements. Recipients of grants or cooperative agreements who make first tier subawards of $25,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Condition: AVCP was unable to correct prior year finding until almost 6 months after year-end. Cause: Proper controls were not in place to ensure compliance with the Federal Funding Accountability and Transparency Act reporting requirements. Effect or potential effect: Noncompliance with the Federal Funding Accountability and Transparency Act reporting requirements. Questioned costs: None identified. Context: None of the applicable subawards, those over $25,000, were registered in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and the subaward data was not reported through FSRS. Identification as a repeat finding: Yes, 2020-002 Recommendation: We recommend AVCP, design and implement internal control procedures to ensure compliance with the Federal Funding Accountability and Transparency Act reporting requirements. Views of Responsible Official and Plan Corrective Action: Management concurs with the finding. See corrective action plan on pages 57-58.
Contact Jack Robert Crow, Chief Administrative Officer Phone: 907-543-7321 57 FY 21 Corrective Action Plan Corrective Action: Finding 2021-01 Federal Funding Accountability and Transparency Act (FFATA) Reporting Prior Year Finding 2020-002 Status: Resolved as of September 30, 2022 In December 2021, we reviewed the FFATA reporting requirements and the Subaward Reporting System (FSRS) and updated our Subaward policy GNC-1221-001 to include the FFATA requirements and implemented the reporting requirements. Below is the update of the FFATA section of the Subaward policy. a. Subawards from Federal (not State) Awards that equal or exceed $30,000 must be reported through the FFATA Subaward Reporting System (FSRS) at fsrs.gov. b. Subawards must be reported no later than the end of the month in which the obligation was made. For example, if a $30,000 subaward is executed January 15, 2022, the subaward must be reported in FSRS no later than February 28, 2022. c. The following data must be reported. This information is required information for each AVCP Subaward (see section 5.A above) and can be found in the subaward profile of each subaward: i. Name of entity receiving the award ii. Amount of award iii. Funding agency iv. CFDA number v. Program source vi. Award title descriptive of the purpose of the funding action vii. Location of the entity (including congressional district) viii. Place of performance (including congressional district) ix. Unique identifier of the entity and its parent
2020-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 3, 2021. 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 April 3, 2022, which was (1601 days ago).
What is a management decision? →2019-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2020. 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 March 30, 2021, which was (1970 days ago).
What is a management decision? →2019-001 - Procurement - Noncompliance and Significant Deficiency in Internal Control over Compliance Agency Department of the Interior: Program Tribal Self-Governance CFDA No: 15.022 Award No. GT-OSGT812-13 ? 2013 GT-OSGT812-14 ? 2014 GT-OSGT812-16 ? 2016 GT-OSGT812-17 ? 2017 GT-OSGT812-18 ? 2018 GT-OSGT812-19 ? 2019 Criteria: In accordance with 2 CFR 200 of the Compliance Supplement, AVCP must follow its own procurement policy which conforms to the Uniform Guidance standards. This requires AVCP to among other things ensure that it maintains procurement requisitions and supporting documents reviewed and approved by the appropriate authority depending on the amount. Condition: AVCP was unable to provide procurement supporting documents for one contract procured in line with its procurement policy. Cause: The controls and processes established for procurement transactions have not been implemented on all qualifying items noted. Therefore, AVCP did not comply with its own procurement policy which is a violation of grant compliance. Effect or potential effect: There was no evidence to support that the procurement rules and procedures were followed for one contract. Questioned costs: $817,169. Context: In accordance with AICPA GAS/SA sampling guidance, the auditor tested six procurement applicable transactions, one contract of which did not have adequate support to confirm that procurement procedures were adhered to. The contract was in excess of the $100,000 simplified acquisition threshold or competitive bid threshold, established in the procurement policy. Recommendation: We recommend that the controls and processes that have been established be implemented and to ensure AVCP is following its procurement policy and meeting the Uniform Guidance compliance requirements. Views of Responsible Officials and Corrective Action Plan: Management agrees with this finding. Refer to the corrective action plan.
Note 2019-001 Procurement - Noncompliance and Significant Deficiency in Internal Control over Compliance Expected Completion Date: December 31, 2020 Corrective Action: In 2020, AVCP?s Procurement Team met regularly to identify areas of weakness in the procurement process as well as training needs within the organization. For weaknesses, such as the process for competitive procurements and single or sole source procurements (i.e. the questioned cost from this finding), the procurement team has reviewed the current procurement manual and has identified changes that will be made to update the manual and streamline the procurement process. The team will improve internal controls significantly by outlining specific steps for each procurement type and the documentation needed to supplement each transaction. The team has also identified areas where more oversight will be placed in order to execute checks and balances to ensure that the process functions efficiently. In summer 2020 the Procurement Team participated in trainings with outside vendors/consultants to increase their knowledge of OMB procurement requirements and best practices. The team began the process of developing internal trainings in September 2020 and are exploring training platforms that will enable department directors and key personnel to effectively manage procurement requests while reinforcing the processes and strengthening compliance in all levels of the organization. AVCP Contact Information Vivian Korthuis Chief Executive Officer vkorthuis@avcp.org Jack R. Crow Chief Administrative Officer jrcrow@avcp.org Joy Anderson General Counsel janderson@avcp.org
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2019. 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 March 29, 2020, which was (2336 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-006
GSA_MIGRATION
GSA_MIGRATION
2017-009
GSA_MIGRATION
GSA_MIGRATION
2017-010
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 7, 2019. 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 7, 2019, which was (2479 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 18, 2017. 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 June 18, 2018, which was (2986 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2015-005
GSA_MIGRATION
GSA_MIGRATION
2015-013
GSA_MIGRATION
GSA_MIGRATION
2015-010
GSA_MIGRATION
GSA_MIGRATION
2015-009
GSA_MIGRATION
GSA_MIGRATION
2015-011
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
2015-006
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
2015-007
GSA_MIGRATION
GSA_MIGRATION
2015-008
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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