NATIVE VILLAGE OF NAPAKIAKTribal Government

Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2021 U.S. Department of Treasury COVID State and Local Fiscal Recovery Funds SLFRP2528 21.027 2022 U.S. Department of Commerce – Passed through National Fish and Wildlife Foundation Office for Coastal Management 0318.22.072727 11.473 Criteria or Specific Requirements The Council is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended December 31,2022 was not filed on time Cause The audit was not completed in time to file the form, due to a delay in closing books and records. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required time. Questioned Costs None Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended December 31,2022 was filed late. Identification as a repeat finding Yes, this is a repeat finding of 2021-001 Recommendation We recommend the Council implement internal control procedures to ensure timely closing of books and records to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management has implemented new processes to ensure timely reconciliations and closing of the books.