Alaska Native Tribal Health ConsortiumTribal Government

Finding 2021-001 Reporting ? Material Weakness in Internal Control Over Compliance,Material NoncomplianceAgency U.S. Department of Health and Human ServicesProgram Tribal Public Health Capacity Building and Quality ImprovementUmbrella Cooperative AgreementAssistance Listing: No 93.772Award No. 5 NU38OT000277-04-00Year 2021Criteria or SpecificRequirementIn accordance with 2 CFR Part 170, the Consortium was required to reportfirst-tier subawards of $30,000 or more to the Federal FundingAccountability and Transparency Act (FFATA) Subaward Reporting System(FSRS). The Consortium is required to file the FFATA report no later thanthe last day of the month following the month in which thesubaward/subaward amendment obligation was made or the subcontractaward/subcontract modification was made.Condition The required reports were not submitted during the year. A control was notin place to evaluate the applicability of the reporting requirement andensure the reports were submitted timely. Cause There is some degree of uncertainty regarding the applicability of thisreporting for other grants in the past, and there was no evaluation done todetermine the applicability of FFATA reporting for these grants. However,the compliance supplement issued by the Office of Management and Budgetfor 2021 indicated a requirement for the auditors to test for submission ofthis report for this program. It was therefore determined this report wasrequired.Effect or potentialeffectThe Consortium did not submit the reports before the last day of the monthfollowing the month in which the subaward/subaward amendmentobligation was made, resulting in the late submission related to sevenapplicable subrecipients and noncompliance with program reportingrequirements. The report was subsequently filed.Questioned Costs NoneContext The 2021 Compliance Supplement issued by the Office of Management andBudget indicated a requirement for the auditors to test for submission ofthis report. The auditor performed inquiries with staff and managementsurrounding controls and procedures related to these reportingrequirements and determined the report had not been filed. It wassubsequently submitted.Identification as arepeat findingNoneRecommendation We recommend the Consortium implement internal control procedures toevaluate applicability and timing of the grant reporting requirements. Inaddition, the Consortium should consider providing additional trainingaround federal reporting requirements.Views of ResponsibleOfficial and PlannedCorrective Action Management agrees with this finding. Refer to the corrective action plan.

Finding 2021-002 Reporting ? Material Weakness in Internal Control Over Compliance,Material NoncomplianceAgency U.S. Department of Health and Human ServicesProgram Tribal Public Health Capacity Building and Quality ImprovementUmbrella Cooperative AgreementAssistance Listing: No 93.772Award No. 5 NU38OT000277-04-00Year 2021Criteria or SpecificRequirementThis program is not covered in the 2021 Compliance Supplement issued bythe Office of Management and Budget. Therefore, the auditor reviewedgrant agreements to determine the Federal reporting requirements underthe program. In accordance with the grant agreement, the Consortium wasrequired to submit both bi-annual progress reports and monthly fiscalreports. Condition The Consortium did not provide evidence that monthly fiscal reports or biannualprogress reports were submitted as outlined in the grant award. Theannual SF-425 Federal Financial Report was submitted.Cause There was insufficient understanding regarding the reporting requirementsfor the program. Most of the Consortium?s federal grants require only theannual SF-425 report be submitted.Effect or potentialeffectThe reports may not have been submitted as required.Questioned Costs NoneContext The auditor performed inquiries with staff and management surroundingcontrols and procedures related to these reporting requirements and wasunable to determine if the reports had been filed. Required reports includebi-annual progress reports and 12 monthly financial reports. None of thesereports were able to be tested.Identification as arepeat findingNot applicableRecommendation We recommend the Consortium file the missing reports or determine thatthe reports were filed and document as such. In addition, the Consortiumshould implement internal control procedures to evaluate applicability andtiming of the grant reporting requirements, especially when the grantagreement differs from typical requirements. In addition, the Consortiumshould consider providing additional training around federal reportingrequirements.Views of ResponsibleOfficial and PlannedCorrective Action Management agrees with this finding. Refer to the corrective action plan.

Finding 2021-003 Reporting ? Material Weakness in Internal Control Over Compliance,Material NoncomplianceAgency Department of the TreasuryProgram Coronavirus Relief FundAssistance Listing: No 21.019Award No. 916557-SYear 2021Criteria or SpecificRequirementPer the grant award by the State of Alaska, the Consortium was required tosubmit monthly program reports and bi-annual cumulative fiscal reportswithin 30 days after the applicable month end. As the Consortium was notthe prime recipient of the funds; they were not required to follow theFederal reporting requirements. Condition The required reports were not submitted timely during the year. A controlwas not in place to evaluate the applicability of the reporting requirementand ensure the reports were submitted timely.Cause This was a new grant received along with other significant amounts offunding with atypical reporting requirements. In addition, significantamounts of eligible expenses were also potentially applicable to otherfunding streams, making the process of determining which expenses wouldbe charged to specific grants difficult. Additional procedures and staffingwere not put in place to ensure reports under the program were submittedtimely.Effect or potentialeffectThe Consortium did not submit the reports within the allotted due date perthe State of Alaska GEMs reporting system. This resulted in late submissionrelated to several monthly reports, and noncompliance with programreporting requirements.Questioned Costs NoneContext The State of Alaska GEMs reporting system clearly outlines the due date ofeach monthly report. The auditor selected reports for testing: two monthlyreports and one bi-annual report. Of these, one monthly report wassubmitted 4 months late, and the bi-annual report was submitted 35 dayslate.Identification as arepeat findingNot applicableRecommendation We recommend the Consortium implement internal control procedures toevaluate applicability and timing of the grant reporting requirements. Inaddition, the Consortium should consider providing additional trainingaround federal reporting requirements.Views of ResponsibleOfficial and PlannedCorrective Action Management agrees with this finding. Refer to the corrective action plan.