EIN: 920163486
UEI: EA3UVF6YH459
Audited by: Brad Cage, CPA
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 5, 2026. 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 5, 2026 (63 days from today).
What is a management decision? →I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2024 and 2025 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2025 audit preparation and expects to be current on audits as of the 2025 audit. This was reported in the prior year as Finding 2020-001, 2021-001, and 2022-001 and 2023-001.
Show full finding ▾Hide full finding ▴I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2024 and 2025 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2025 audit preparation and expects to be current on audits as of the 2025 audit. This was reported in the prior year as Finding 2020-001, 2021-001, and 2022-001 and 2023-001.
Management has started the audit preparation process for 2054 and will ensure that the 2025 audit is completed within the required timeframe.
2020-002, 2021-001, 2022-001, 2023-001
FAC accepted this audit on February 12, 2026 — management decision was due August 12, 2026.
I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2024 and 2025 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2024 and 2025 audit preparation and expects to be current on audits as of the 2024 audit. This was reported in the prior year as Finding 2020-001, 2021-001, and 2022-001.
Show full finding ▾Hide full finding ▴I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2024 and 2025 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2024 and 2025 audit preparation and expects to be current on audits as of the 2024 audit. This was reported in the prior year as Finding 2020-001, 2021-001, and 2022-001.
Management has started the audit preparation process for 2024 and 2054 and will ensure that the 2025 audit is completed within the required timeframe.
2020-001, 2021-001, 2022-001
FAC accepted this audit on August 12, 2025 — management decision was due February 12, 2026.
I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2023 and 2024 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2023 and 2024 audit preparation and expects to be current on audits as of the 2024 audit. This was reported in the prior year as Finding 2021-001
Show full finding ▾Hide full finding ▴I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2023 and 2024 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2023 and 2024 audit preparation and expects to be current on audits as of the 2024 audit. This was reported in the prior year as Finding 2021-001
Management has started the audit preparation process for 2023 and 2024 and will ensure that the 2024 audit is completed within the required timeframe.
2020-002, 2021-001
I noted that the Native Village of Paimiut did not have all advanced and unspent funds collateralized. This grant requires any advanced funds to be fully insured/collateralized. No questioned costs. The Native Village did not have a collateralization agreement in effect during 2022. Advanced funds were not collateralized. context not applicable. I have discussed with management and the Native Village now has a collateralization agreement in place, so no additional suggestions are considered necessary. This was reported in the prior year as Finding 2021-002.
Show full finding ▾Hide full finding ▴I noted that the Native Village of Paimiut did not have all advanced and unspent funds collateralized. This grant requires any advanced funds to be fully insured/collateralized. No questioned costs. The Native Village did not have a collateralization agreement in effect during 2022. Advanced funds were not collateralized. context not applicable. I have discussed with management and the Native Village now has a collateralization agreement in place, so no additional suggestions are considered necessary. This was reported in the prior year as Finding 2021-002.
As of August, 2023, the NVP has obtained a collateralization agreement for their bank funds in excess of FDIC insurance.
2020-003, 2021-002
Management did not have written internal control procedures for determining allowable costs and other requirements over federal awards specifically relating to the Uniform Guidance. 2 CFR 200, Subpart D, Section 200.302(b)(7) requires “written procedures for determining the allowability of costs in accordance with Subpart E – Cost Principles of this part and the terms and conditions of the Federal Award. no questioned costs. Lack of written controls to identify allowable costs and special tests and provisions. Costs may be disallowed and required to be repaid to the granting agency. Compliance requirements set forth in the grant agreements were not followed. Management should develop written internal control procedures in accordance with the Uniform Guidance. This was a repeat finding as Finding 2021-003.
Show full finding ▾Hide full finding ▴Management did not have written internal control procedures for determining allowable costs and other requirements over federal awards specifically relating to the Uniform Guidance. 2 CFR 200, Subpart D, Section 200.302(b)(7) requires “written procedures for determining the allowability of costs in accordance with Subpart E – Cost Principles of this part and the terms and conditions of the Federal Award. no questioned costs. Lack of written controls to identify allowable costs and special tests and provisions. Costs may be disallowed and required to be repaid to the granting agency. Compliance requirements set forth in the grant agreements were not followed. Management should develop written internal control procedures in accordance with the Uniform Guidance. This was a repeat finding as Finding 2021-003.
Management will work with their consultant and develop written policies and procedures over their federal awards in accordance with the requirements of the Uniform Guidance.
2020-004, 2021-003
FAC accepted this audit on July 8, 2025 — management decision was due January 8, 2026.
I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2022, 2023 and 2024 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2022, 2023 and 2024 audit preparation and expects to be current on audits as of the 2024 audit. This was reported in the prior year as Finding 2020-002
Show full finding ▾Hide full finding ▴I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2022, 2023 and 2024 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2022, 2023 and 2024 audit preparation and expects to be current on audits as of the 2024 audit. This was reported in the prior year as Finding 2020-002
Management has started the audit preparation process for 2022, 2023 and 2024 and will ensure that the 2024 audit is completed within the required timeframe.
2020-002
I noted that the Native Village of Paimiut did not have all advanced and unspent funds collateralized. This grant requires any advanced funds to be fully insured/collateralized. No questioned costs. The Native Village did not have a collateralization agreement in effect during 2021. Advanced funds were not collateralized. context not applicable. I have discussed with management and the Native Village now has a collateralization agreement in place, so no additional suggestions are considered necessary. This was reported in the prior year as Finding 2020-003.
Show full finding ▾Hide full finding ▴I noted that the Native Village of Paimiut did not have all advanced and unspent funds collateralized. This grant requires any advanced funds to be fully insured/collateralized. No questioned costs. The Native Village did not have a collateralization agreement in effect during 2021. Advanced funds were not collateralized. context not applicable. I have discussed with management and the Native Village now has a collateralization agreement in place, so no additional suggestions are considered necessary. This was reported in the prior year as Finding 2020-003.
As of August, 2023, the NVP has obtained a collateralization agreement for their bank funds in excess of FDIC insurance.
2020-003
Management did not have written internal control procedures for determining allowable costs and other requirements over federal awards specifically relating to the Uniform Guidance. 2 CFR 200, Subpart D, Section 200.302(b)(7) requires “written procedures for determining the allowability of costs in accordance with Subpart E – Cost Principles of this part and the terms and conditions of the Federal Award. no questioned costs. Lack of written controls to identify allowable costs and special tests and provisions. Costs may be disallowed and required to be repaid to the granting agency. Compliance requirements set forth in the grant agreements were not followed. Management should develop written internal control procedures in accordance with the Uniform Guidance. This was a repeat finding as Finding 2020-004.
Show full finding ▾Hide full finding ▴Management did not have written internal control procedures for determining allowable costs and other requirements over federal awards specifically relating to the Uniform Guidance. 2 CFR 200, Subpart D, Section 200.302(b)(7) requires “written procedures for determining the allowability of costs in accordance with Subpart E – Cost Principles of this part and the terms and conditions of the Federal Award. no questioned costs. Lack of written controls to identify allowable costs and special tests and provisions. Costs may be disallowed and required to be repaid to the granting agency. Compliance requirements set forth in the grant agreements were not followed. Management should develop written internal control procedures in accordance with the Uniform Guidance. This was a repeat finding as Finding 2020-004.
Management will work with their consultant and develop written policies and procedures over their federal awards in accordance with the requirements of the Uniform Guidance.
2020-004
FAC accepted this audit on June 18, 2025 — management decision was due December 18, 2025.
I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2021, 2022, 2023 and 2024 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2021, 2022, 2023 and 2024 audit preparation and expects to be current on audits as of the 2024 audit. This was not reported in the prior year.
Show full finding ▾Hide full finding ▴I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2021, 2022, 2023 and 2024 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2021, 2022, 2023 and 2024 audit preparation and expects to be current on audits as of the 2024 audit. This was not reported in the prior year.
Management has started the audit preparation process for 2021, 2022, 2023 and 2024 and will ensure that the 2024 audit is completed within the required timeframe.
I noted that the Native Village of Paimiut did not have all advanced and unspent funds collateralized. This grant requires any advanced funds to be fully insured/collateralized. No questioned costs. The Native Village did not have a collateralization agreement in effect during 2020. Advanced funds were not collateralized. context not applicable. I have discussed with management and the Native Village now has a collateralization agreement in place, so no additional suggestions are considered necessary. This was not reported in the prior year.
Show full finding ▾Hide full finding ▴I noted that the Native Village of Paimiut did not have all advanced and unspent funds collateralized. This grant requires any advanced funds to be fully insured/collateralized. No questioned costs. The Native Village did not have a collateralization agreement in effect during 2020. Advanced funds were not collateralized. context not applicable. I have discussed with management and the Native Village now has a collateralization agreement in place, so no additional suggestions are considered necessary. This was not reported in the prior year.
As of August, 2023, the NVP has obtained a collateralization agreement for their bank funds in excess of FDIC insurance.
Management did not have written internal control procedures for determining allowable costs and other requirements over federal awards specifically relating to the Uniform Guidance. 2 CFR 200, Subpart D, Section 200.302(b)(7) requires “written procedures for determining the allowability of costs in accordance with Subpart E – Cost Principles of this part and the terms and conditions of the Federal Award. no questioned costs. Lack of written controls to identify allowable costs and special tests and provisions. Costs may be disallowed and required to be repaid to the granting agency. Compliance requirements set forth in the grant agreements were not followed. Management should develop written internal control procedures in accordance with the Uniform Guidance. This was not a repeat finding.
Show full finding ▾Hide full finding ▴Management did not have written internal control procedures for determining allowable costs and other requirements over federal awards specifically relating to the Uniform Guidance. 2 CFR 200, Subpart D, Section 200.302(b)(7) requires “written procedures for determining the allowability of costs in accordance with Subpart E – Cost Principles of this part and the terms and conditions of the Federal Award. no questioned costs. Lack of written controls to identify allowable costs and special tests and provisions. Costs may be disallowed and required to be repaid to the granting agency. Compliance requirements set forth in the grant agreements were not followed. Management should develop written internal control procedures in accordance with the Uniform Guidance. This was not a repeat finding.
Management will work with their consultant and develop written policies and procedures over their federal awards in accordance with the requirements of the Uniform Guidance.
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