EIN: 920112246
UEI: KK1NP6BWSM29
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 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 December 29, 2023 (971 days ago).
What is a management decision? →Section III ? Federal Award Findings Finding 2022-002 Lack of Internal Control Over Procurement Federal Agency: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Award Numbers: SLFRP2526 and SLFRP4713 Award Years: 2021 Type of Finding: Significant deficiency in internal control and noncompliance. Criteria: In accordance with 2 CFR sections 200.318 to 200.325, procurement policies must be in place to ensure the Tribe is promoting full and open competition consistent with the standards of these sections. In order to ensure objective contractor performance and eliminate unfair competitive advantage, contractors that develop or draft specifications, requirements, statements of work, or invitations for bids or requests for proposals must be excluded from competing for such procurements. Condition and Context: Management could not provide adequate procurement documentation for the purchase of a large piece of equipment. During our testing of allowable costs charged to the program we noted one transaction out of twenty-nine tested that lacked adequate supporting documentation related to procurement. Cause: Lack of internal controls over procurement. Effect: Failure to follow compliance requirements could result in loss of federal funding or questioned costs being incurred. Questioned Costs: None noted. The price for the piece of equipment did not seem unreasonable; however, we were unable to determine if the Tribe received the lowest price possible due to lack of procurement documentation. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management establish a procurement policy and ensure that the policy is followed for all large purchases. Management?s Response: Management concurs with this finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Section III ? Federal Award Findings Finding 2022-002 Lack of Internal Control Over Procurement Federal Agency: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Award Numbers: SLFRP2526 and SLFRP4713 Award Years: 2021 Type of Finding: Significant deficiency in internal control and noncompliance. Criteria: In accordance with 2 CFR sections 200.318 to 200.325, procurement policies must be in place to ensure the Tribe is promoting full and open competition consistent with the standards of these sections. In order to ensure objective contractor performance and eliminate unfair competitive advantage, contractors that develop or draft specifications, requirements, statements of work, or invitations for bids or requests for proposals must be excluded from competing for such procurements. Condition and Context: Management could not provide adequate procurement documentation for the purchase of a large piece of equipment. During our testing of allowable costs charged to the program we noted one transaction out of twenty-nine tested that lacked adequate supporting documentation related to procurement. Cause: Lack of internal controls over procurement. Effect: Failure to follow compliance requirements could result in loss of federal funding or questioned costs being incurred. Questioned Costs: None noted. The price for the piece of equipment did not seem unreasonable; however, we were unable to determine if the Tribe received the lowest price possible due to lack of procurement documentation. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management establish a procurement policy and ensure that the policy is followed for all large purchases. Management?s Response: Management concurs with this finding. See corrective action plan.
Finding 2022-002 Lack of Internal Control Over Procurement Name of Contact Person: Stella Krumrey, Tribal Council President Corrective Action Plan: The Alutiiq Tribe of Old Harbor has purchasing policies and procedures in place and takes them very seriously. The Tribe believes it followed the proper procedures for the transactions that took place during FYE 09-2022. Unfortunately, due to Tribal Administrator transition during the fiscal year, the documentation of proper purchasing procedures for a major transaction was misplaced and after a thorough search could not be located. The Tribe believes this error was a single mistake and not a pattern. Proposed Completion Date: September 30th, 2022
FAC accepted this audit on November 28, 2022 — management decision was due May 28, 2023.
Finding 2021-001 Lack of Internal Control and Noncompliance over Reporting Federal Agency: U.S. Department of the Treasury Federal Programs: Coronavirus Relief Fund (CRF) and Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ALN: 21.019 and 21.027, respectively. Award Numbers: SLT0626 and SLFRP2526, respectively. Award Years: 2020 and 2021, respectively. Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Reporting requirements within the CRF grant agreement states that quarterly financial reports must be submitted using the Grant Solutions portal. Reporting requirements for the CSLFRF program state that an interim report for expenditures through July 31, 2021 must be reported. Condition and Context: During our compliance testing over reporting requirements for the programs, management was unable to provide us with supporting documentation to determine whether the reports had been submitted, or if the information submitted agreed to the general ledger. Cause: Lack of internal controls over reporting requirements. Effect: Failure to follow reporting requirements could result in the loss of federal funding. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management complies with all reporting requirements. Management?s Response: Management concurs with this finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-001 Lack of Internal Control and Noncompliance over Reporting Federal Agency: U.S. Department of the Treasury Federal Programs: Coronavirus Relief Fund (CRF) and Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ALN: 21.019 and 21.027, respectively. Award Numbers: SLT0626 and SLFRP2526, respectively. Award Years: 2020 and 2021, respectively. Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Reporting requirements within the CRF grant agreement states that quarterly financial reports must be submitted using the Grant Solutions portal. Reporting requirements for the CSLFRF program state that an interim report for expenditures through July 31, 2021 must be reported. Condition and Context: During our compliance testing over reporting requirements for the programs, management was unable to provide us with supporting documentation to determine whether the reports had been submitted, or if the information submitted agreed to the general ledger. Cause: Lack of internal controls over reporting requirements. Effect: Failure to follow reporting requirements could result in the loss of federal funding. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management complies with all reporting requirements. Management?s Response: Management concurs with this finding. See corrective action plan.
Finding 2021-001 Lack of Internal Control and Noncompliance over Reporting Name of Contact Person: Annie May Lewis, Tribal Administrator Ross Waddell, Tribal Accountant Loyd Ashouwak, Tribal President Corrective Action Plan: The Alutiiq Tribe of Old Harbor had some serious problems with CARES-UST reporting due to confusion with both signing up and entering the new site. The issue has been resolved and the CARES-UST grant has been fully spent and reporting has been finalized. Proposed Completion Date: October 31, 2022.
Finding 2021-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Federal Programs: Coronavirus Relief Fund (CRF) and Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ALN: 21.019 and 21.027, respectively. Award Numbers: SLT0626 and SLFRP2526, respectively. Award Years: 2020 and 2021, respectively. Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end of 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: The Tribe did not adhere to the Uniform Guidance requirement of submitted the reporting package within the earlier of 30 days after the receipt of the audit report, or nine months after year end of the audit period. Cause: Lack of internal controls over Uniform Guidance reporting requirements. Effect: The Tribe was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management comply with the Uniform Guidance reporting requirements. Management?s Response: Management concurs with this finding, see Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2021-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Federal Programs: Coronavirus Relief Fund (CRF) and Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ALN: 21.019 and 21.027, respectively. Award Numbers: SLT0626 and SLFRP2526, respectively. Award Years: 2020 and 2021, respectively. Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end of 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: The Tribe did not adhere to the Uniform Guidance requirement of submitted the reporting package within the earlier of 30 days after the receipt of the audit report, or nine months after year end of the audit period. Cause: Lack of internal controls over Uniform Guidance reporting requirements. Effect: The Tribe was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management comply with the Uniform Guidance reporting requirements. Management?s Response: Management concurs with this finding, see Corrective Action Plan.
Finding 2021-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Annie May Lewis, Tribal Administrator Ross Waddell, Tribal Accountant Corrective Action Plan: The Alutiiq Tribe of Old Harbor has struggled with getting the submissions in and also the authorizing of the two UST grants. The Tribe agrees with this finding and has not set up both the submitter and the authorizer for the problem grants. Reporting will be submitted timely and accurately from the proposed completion date and forward. Proposed Completion Date: October 31, 2022.
FAC accepted this audit on June 26, 2017 — management decision was due December 26, 2017.
2015-003
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