Kodiak Area Native Association: Single Audit Reports and Findings
Kodiak Area Native Association filed 7 single audits between 2016 and 2023; the most recently observed auditor is BDO USA, LLP (2023), and the 2023 report lists 3 findings, including 1 material weakness. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Kodiak Area Native Association is recorded in KODIAK, Alaska under EIN 920038225, and the Clearinghouse records it as a tribal government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-09-30 | $36,403,399 | $750,000 | BDO USA, LLP | 3 | MW / SD | 2023-09-GSAFAC-0000053513 |
| 2022 | 2022-09-30 | $29,703,005 | $750,000 | BDO USA, LLP | 0 | — | 2022-09-CENSUS-0000115776 |
| 2021 | 2021-09-30 | $31,314,271 | $750,000 | BDO USA, LLP | 0 | — | 2021-09-CENSUS-0000115776 |
| 2019 | 2019-09-30 | $20,561,362 | $750,000 | BDO USA, LLP | 0 | — | 2019-09-CENSUS-0000115776 |
| 2018 | 2018-09-30 | $18,668,608 | $750,000 | BDO USA, LLP | 0 | — | 2018-09-CENSUS-0000115776 |
| 2017 | 2017-09-30 | $17,629,955 | $750,000 | BDO USA, LLP | 0 | — | 2017-09-CENSUS-0000115776 |
| 2016 | 2016-09-30 | $16,364,634 | $750,000 | BDO USA, LLP | 0 | — | 2016-09-CENSUS-0000115776 |
When is the next single audit due?
If Kodiak Area Native Association is again required to have a single audit for the fiscal year ending Sep 30, 2024, the reporting package is due to the Federal Audit Clearinghouse by Jun 30, 2025 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 93.210 | TRIBAL SELF-GOVERNANCE PROGRAM: IHS COMPACTS/FUNDING AGREEMENTS | $15,621,985 | Yes |
| 93.210 | TRIBAL SELF-GOVERNANCE PROGRAM: IHS COMPACTS/FUNDING AGREEMENTS | $7,916,999 | Yes |
| 93.527 | AFFORDABLE CARE ACT (ACA) GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM | $2,465,518 | Yes |
| 93.210 | TRIBAL SELF-GOVERNANCE PROGRAM: IHS COMPACTS/FUNDING AGREEMENTS | $1,586,677 | Yes |
| 15.U02 | PUBLIC LAW 102-477 PROGRAM | $1,559,456 | No |
| 93.224 | CONSOLIDATED HEALTH CENTERS (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) | $832,724 | Yes |
| 93.654 | INDIAN HEALTH SERVICE BEHAVIORAL HEALTH PROGRAMS | $569,948 | No |
| 15.021 | CONSOLIDATED TRIBAL GOVERNMENT PROGRAM | $553,393 | No |
| 84.250 | AMERICAN INDIAN VOCATIONAL REHABILITATION SERVICES | $525,767 | No |
| 93.210 | TRIBAL SELF-GOVERNANCE PROGRAM: IHS COMPACTS/FUNDING AGREEMENTS | $432,957 | Yes |
| 16.841 | VOCA TRIBAL VICTIM SERVICES SET-ASIDE PROGRAM | $399,982 | No |
| 93.671 | FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES | $338,458 | Yes |
| 93.237 | SPECIAL DIABETES PROGRAM FOR INDIANS_DIABETES PREVENTION AND TREATMENT PROJECTS | $283,441 | No |
| 16.589 | RURAL DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ASSISTANCE PROGRAM | $282,671 | No |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $256,473 | No |
| 93.526 | AFFORDABLE CARE ACT (ACA) GRANTS FOR CAPITAL DEVELOPMENT IN HEALTH CENTERS | $247,446 | No |
| 15.020 | AID TO TRIBAL GOVERNMENTS | $238,819 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $232,078 | No |
| 15.144 | INDIAN CHILD WELFARE ACT_TITLE II GRANTS | $210,751 | No |
| 93.788 | OPIOID STR | $194,715 | No |
| 93.047 | SPECIAL PROGRAMS FOR THE AGING_TITLE VI, PART A, GRANTS TO INDIAN TRIBES_PART B, GRANTS TO NATIVE HAWAIIANS | $189,085 | No |
| 93.653 | INDIAN HEALTH SERVICE DOMESTIC VIOLENCE PREVENTION PROGRAMS | $165,382 | No |
| 66.926 | INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP) | $129,607 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES_PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $110,292 | No |
| 93.671 | FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES | $107,451 | Yes |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2023-003 | Procurement and suspension and debarment (I) | Significant deficiency | No |
| 2023-004 | Special tests and provisions (N) | Significant deficiency | No |
| 2023-005 | Reporting (L) | Significant deficiency | No |
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
Where to find the return itself, and what our Form 990 data covers: Form 990 lookup.
- Total revenue
- $60,970,930
- Total assets
- $137,112,181
- NTEE code
- P200
- Exempt under
- 501(c)(3)
- Ruling year
- 1985
- BMF release
- 2026-10-20
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Kodiak Area Native Association now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Kodiak Area Native Association, Alaska Single Audits 2016–2023.” https://getauditradar.com/single-audits/ak/kodiak-area-native-association-920038225/. Data as of 2026-11-06.