central council of the tlingit and haida indian tribes of alaskaof the tlingit and haida indian...

REPORTS OF INDEPENDENT AUDITORS AND PRIMARY GOVERNMENT FINANCIAL STATEMENTS

WITH SUPPLEMENTARY INFORMATION

CENTRAL COUNCIL OF THE TLINGIT AND HAIDA INDIAN TRIBES OF ALASKA

(Component Unit Not Included)

December 31, 2019

i

Table of Contents

PAGE

Report of Independent Auditors 1–3

Primary Government Financial Statements

Statement of Net Position 4

Statement of Activities 5

Balance Sheet – Governmental Funds 6

Statement of Revenues, Expenditures, and Changes in Fund Balances –

Governmental Funds 7

Reconciliation of the Statement of Revenues, Expenditures, and Changes

in Fund Balance of Governmental Funds to the Statement of Activities 8

Statement of Net Position (Deficit) – Proprietary Funds 9

Statement of Revenues, Expenses, and Changes in Net Position (Deficit) –

Proprietary Funds 10

Statement of Cash Flows – Proprietary Funds 11

Statement of Fiduciary Net Position – Retirement Plan 12

Statement of Changes in Fiduciary Net Position – Retirement Plan 13

Notes to Financial Statements 14–33

Single Audit Reports and Schedules

Report of Independent Auditors on Internal Control Over Financial Reporting

and on Compliance and Other Matters Based on an Audit of Financial

Statements Performed in Accordance with Government Auditing

Standards 34–35

Report of Independent Auditors on Compliance for Each Major

Federal Program and on Internal Control Over Compliance

Required by the Uniform Guidance 36–37

Schedule of Findings and Questioned Costs 38–39

Schedule of Expenditures of Federal Awards 40–42

Notes to Schedule of Expenditures of Federal Awards 43

Report of Independent Auditors on Compliance for Each Major State Program

and on Internal Control Over Compliance Required by the State of Alaska

Audit Guide and Compliance Supplement for State Single Audits 44–45

Schedule of State Financial Assistance 46

Notes to Schedule of State Financial Assistance 47

Table of Contents

PAGE

ii

Supplementary Information

Schedule of Expenditures – Budget to Actual –

Rural Child Welfare Services (603-257-18002) 48

Schedule of Expenditures – Budget to Actual –

Rural Child Welfare Services (603-257-19002) 49

Combining Statement of Revenues, Expenditures, and Changes in

Fund Balance (Deficit) – General Fund 50

Combining Balance Sheet – Grants Fund 51–62

Combining Statement of Revenues, Expenditures, and Changes in

Fund Balances – Grants Fund 63–74

Balance Sheet – Tribal Trust 75

Statement of Revenues, Expenditures, and Changes in Fund Balances –

Tribal Trust 76

Combining Statement of Net Position – Non-Major Enterprise Funds 77–78

Combining Statement of Revenues, Expenses and Changes in

Net Position (Deficit) – Non-Major Enterprise Funds 79–80

Statement of Net Position – Internal Service Fund 81

Statement of Revenues, Expenses, and Changes in

Net Position (Deficit) – Internal Service Fund 82

1

Report of Independent Auditors

The Members of the Council

Central Council of the Tlingit and Haida Indian Tribes of Alaska

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities, the business-

type activities, each major fund, and the aggregate remaining fund information of the Central Council

of the Tlingit and Haida Indian Tribes of Alaska (the Council or the Central Council), as of and for the

year ended December 31, 2019, and the related notes to the financial statements, which collectively

comprise the basic financial statements of the Central Council’s primary government as listed in the

table of contents.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in

accordance with accounting principles generally accepted in the United States of America; this

includes the design, implementation, and maintenance of internal control relevant to the preparation

and fair presentation of financial statements that are free from material misstatement, whether due to

fraud or error.

Auditor’s Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We

conducted our audit in accordance with auditing standards generally accepted in the United States of

America and the standards applicable to financial audits contained in Government Auditing

Standards, issued by the Comptroller General of the United States. Those standards require that we

plan and perform the audit to obtain reasonable assurance about whether the financial statements

are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures

in the financial statements. The procedures selected depend on the auditor’s judgment, including the

assessment of the risks of material misstatement of the financial statements, whether due to fraud or

error. In making those risk assessments, the auditor considers internal control relevant to the entity’s

preparation and fair presentation of the financial statements in order to design audit procedures that

are appropriate in the circumstances, but not for the purpose of expressing an opinion on the

effectiveness of the Central Council’s internal control. Accordingly, we express no such opinion. An

audit also includes evaluating the appropriateness of accounting policies used and the

reasonableness of significant accounting estimates made by management, as well as evaluating the

overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis

for our audit opinions.

2

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the

respective financial position of the governmental activities, the business-type activities, each major

fund, and the aggregate remaining fund information of the primary government of the Central Council

of the Tlingit and Haida Indian Tribes of Alaska as of December 31, 2019, and the respective

changes in financial position and, where applicable, cash flows thereof for the year then ended in

accordance with accounting principles generally accepted in the United States of America.

Emphasis of Matter

As discussed in Note 1, the financial statements referred to above include only the primary

government of the Central Council of the Tlingit and Haida Indian Tribes of Alaska, which consists of

all funds, organizations, institutions, agencies, departments, and offices that comprise the Central

Council’s legal entity. These primary government financial statements do not include financial data for

the Central Council’s legally separate component unit, which accounting principles generally

accepted in the United States of America require to be reported with the financial data of the Central

Council’s primary government. As a result, the primary government financial statements do not

purport to, and do not, present fairly the financial position of the reporting entity of the Central Council

of the Tlingit and Haida Indian Tribes of Alaska as of December 31, 2019, the changes in its financial

position, or, where applicable, its cash flows thereof for the year then ended in accordance with

accounting principles generally accepted in the United States of America. Our opinion is not modified

with respect to this matter.

We have audited, in accordance with accounting principles generally accepted in the United States of

America, the financial statements of the reporting entity of the Central Council of the Tlingit and Haida

Indian Tribes of Alaska as of and for the year ended December 31, 2019, our report thereon, dated

April 9, 2020, expressed an unmodified opinion on those financial statements.

Other Matters

Required Supplementary Information

Management has omitted management's discussion and analysis information that accounting

principles generally accepted in the United States of America require to be presented to supplement

the financial statements. Such missing information, although not a part of the financial statements, is

required by the Governmental Accounting Standards Board who considers it to be an essential part of

the financial reporting for placing the financial statements in an appropriate operational, economic, or

historical context. Our opinion on the Central Council’s primary government financial statements is

not affected by this missing information.

3


Our audit was conducted for the purpose of forming opinions on the financial statements that

collectively comprise the Central Council’s primary government financial statements. The budget to

actual schedules, combining schedules, and other supplemental schedules, including the balance

sheet – Tribal Trust, statement of revenues, expenditures, and changes in fund balances – Tribal

Trust, combining statement of net position – Non-Major Enterprise Funds, and combining statement

of revenues, expenses and changes in net position – Non Major Enterprise Funds, statement of net

position – Internal Service Fund, and statement of revenues, expenses, and changes in net position

(deficit) – Internal Service Fund, listed in the table of contents are presented for the purposes of

additional analysis and are not a required part of the primary government financial statements. The

accompanying schedule of expenditures of federal awards is presented for purposes of additional

analysis as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative

Requirements, Cost Principles, and Audit Requirements for Federal Awards, and is not a required

part of primary government financial statements. The accompanying schedule of state financial

assistance, as required by the State of Alaska Audit Guide and Compliance Supplement for State

Single Audits, is also presented for purposes of additional analysis and is not a required part of the

primary government financial statements.

The budget to actual schedules, combining schedules, other supplemental schedules, the schedule

of expenditures of federal awards, and the schedule of state financial assistance, as listed in the table

of contents, are the responsibility of management and were derived from and relate directly to the

underlying accounting and other records used to prepare the financial statements. Such information

has been subjected to the auditing procedures applied in the audit of the financial statements and

certain additional procedures, including comparing and reconciling such information directly to the

underlying accounting and other records used to prepare the financial statements or to the financial

statements themselves, and other additional procedures in accordance with auditing standards

generally accepted in the United States of America. In our opinion, the budget to actual schedules,

combining schedules, other supplemental schedules, the schedule of expenditures of federal awards,

and the schedule of state financial assistance, are fairly stated, in all material respects, in relation to

the primary government financial statements as a whole.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated April 9,

2020, on our consideration of the Central Council’s internal control over financial reporting and on our

tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements

and other matters. The purpose of that report is solely to describe the scope of our testing of internal

control over financial reporting and compliance and the results of that testing, and not to provide an

opinion on the effectiveness of the Central Council’s internal control over financial reporting or on

compliance. That report is an integral part of an audit performed in accordance with Government

Auditing Standards in considering the Central Council’s internal control over financial reporting and

compliance.

Bellingham, Washington

April 9, 2020

Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)

See accompanying notes. 4

Statement of Net Position December 31, 2019

Governmental Business-Type Total Primary

Activities Activities Government

ASSETS

Equity in central treasury:

Cash and cash equivalents 4,681,771$ -$ 4,681,771$

Investments 22,273,776 - 22,273,776

Receivables, net:

Federal 843,174 - 843,174

State of Alaska 670,364 - 670,364

Other 83,656 360,018 443,674

Internal balances 1,609,574 (1,609,574) -

Due from component unit 86,240 - 86,240

Prepaid items and other assets 255,150 3,660 258,810

Equity interest in component unit 8,965,894 - 8,965,894

Nondepreciable capital assets 3,834,287 2,400,000 6,234,287

Capital assets, net of

accumulated depreciation 9,995,452 1,184,680 11,180,132

Total assets 53,299,338 2,338,784 55,638,122

LIABILITIES

Current liabilities:

Accounts payable 1,023,454 66,635 1,090,089

Payroll and related payables 1,202,601 - 1,202,601

Unearned revenue 8,303,066 5,603 8,308,669

Notes payable, due within one year 488,102 197,579 685,681

Noncurrent liabilities:

Notes payable, due in more

than one year 6,062,091 1,759,758 7,821,849

Accrued leave 442,233 - 442,233

Total liabilities 17,521,547 2,029,575 19,551,122

NET POSITION (DEFICIT)

Net investment in capital assets 7,279,546 1,627,343 8,906,889

Restricted 537,244 - 537,244

Unrestricted 27,961,001 (1,318,134) 26,642,867

Total net position 35,777,791$ 309,209$ 36,087,000$


5 See accompanying notes.

Statement of Activities Year Ended December 31, 2019

Net (Expenses)/Revenues and

Operating Changes in Net Position

Charges for Grants and Governmental Business-Type Total Primary

Functions/Programs Expenses Services Contributions Activities Activities Government

GOVERNMENTAL ACTIVITIES

Administration 5,430,516$ 76,387$ -$ (5,354,129)$ -$ (5,354,129)$

Health and welfare 9,035,996 103,136 11,656,955 2,724,095 - 2,724,095

Education 6,849,265 6,338 8,739,731 1,896,804 - 1,896,804

Economic development 3,090,578 37,518 3,973,109 920,049 - 920,049

Tribal assistance 6,021,851 - 6,743,722 721,871 - 721,871

Natural resources 985,935 2,575 1,352,584 369,224 - 369,224

Interest on long-term debt 167,210 - - (167,210) - (167,210)

Total governmental activities 31,581,351 225,954 32,466,101 1,110,704 - 1,110,704

BUSINESS-TYPE ACTIVITIES

Elizabeth Peratrovich Hall rental 190,998 181,604 - - (9,394) (9,394)

Vocational Technical Resource Center 26,698 25,639 - - (1,059) (1,059)

Cultural Immersion Park 22,269 35 - - (22,234) (22,234)

Sacred Grounds 207,678 224,806 - - 17,128 17,128

Smokehouse Catering 441,555 703,772 - - 262,217 262,217

Sacred Shine 58,054 56,900 - - (1,154) (1,154)

Little Eagles & Ravens 210,228 365,833 - - 155,605 155,605

Total business-type activities 1,157,480 1,558,589 - - 401,109 401,109

Total primary government 32,738,831$ 1,784,543$ 32,466,101$ 1,110,704 401,109 1,511,813

GENERAL REVENUES AND DISTRIBUTIONS

Unrestricted investment earnings 3,492,345 - 3,492,345

Other revenue not restricted to specific programs 9,874 - 9,874

Change in equity interest in component unit 3,086,111 - 3,086,111

Interest expense - (17,021) (17,021)

Net distributions to component unit (500,001) - (500,001)

Total general revenues and distributions 6,088,329 (17,021) 6,071,308

CHANGES IN NET POSITION 7,199,033 384,088 7,583,121

NET POSITION, beginning of year 28,578,758 (74,879) 28,503,879

NET POSITION, end of year 35,777,791$ 309,209$ 36,087,000$

Program Revenues



Balance Sheet – Governmental Funds December 31, 2019

Total

Governmental

General Fund Grants Fund Tribal Trust Funds

ASSETS

Equity in central treasury:

Cash and cash equivalents 17,153$ 4,664,618$ -$ 4,681,771$

Investments - 3,638,448 18,635,328 22,273,776

Receivables, net:

Federal - 843,174 - 843,174

State of Alaska - 670,364 - 670,364

Other 64,938 282 17,036 82,256

Due from other funds 3,345,881 - 2,003,329 5,349,210

Due from component unit 86,240 - - 86,240

Prepaid items 233,553 947 - 234,500

TOTAL ASSETS 3,747,765$ 9,817,833$ 20,655,693$ 34,221,291$

LIABILITIES AND FUND BALANCES

LIABILITIES

Accounts payables 988,108$ 34,696$ -$ 1,022,804$

Payroll and related payables 1,202,601 - - 1,202,601

Due to other funds - 868,655 - 868,655

Unearned revenue - 8,303,066 - 8,303,066

Total liabilities 2,190,709 9,206,417 - 11,397,126

FUND BALANCES

Nonspendable 233,553 947 - 234,500

Restricted – TANF - 537,244 - 537,244

Committed – Tribal Trust - - 20,655,693 20,655,693

Assigned - 73,225 - 73,225

Unassigned 1,323,503 - - 1,323,503

Total fund balances 1,557,056 611,416 20,655,693 22,824,165

TOTAL LIABILITIES AND FUND BALANCES 3,747,765$ 9,817,833$ 20,655,693$ 34,221,291$

RECONCILIATION OF GOVERNMENTAL FUND BALANCES

TO NET POSITION ON STATEMENT OF NET POSITION

Governmental fund balances 22,824,165$

Amounts reported for governmental activities in the statement

of net position are different because:

4,429,478

Add back: Accrued leave from Internal service funds, which is included

in the long-term liabilities reconciliation below. 487

8,965,894

Accrued leave (442,233)

NET POSITION OF GOVERNMENTAL ACTIVITIES 35,777,791$

Internal service funds are used by management to charge the costs of facilities and

related debt service to individual funds. The assets and liabilities of the Internal service funds

are included in governmental activities in the statement of net position, and are

not reported in the governmental funds.

Equity interest in component unit is reported on the statement of net position but not in

the governmental funds.

Long-term liabilities are not due and payable in the current period and, therefore,

are not reported as governmental fund liabilities. These liabilities consist of:



Statement of Revenues, Expenditures, and Changes in Fund Balances – Governmental Funds Year Ended December 31, 2019

Total

Governmental

General Fund Grants Fund Tribal Trust Funds

REVENUES

Investment income -$ -$ 3,492,345$ 3,492,345$

Reimbursable direct program costs - 11,329,828 - 11,329,828

Reimbursable indirect program costs - 2,493,324 - 2,493,324

Indirect revenue 6,705,341 - - 6,705,341

Compact funding:

Direct - 14,460,626 - 14,460,626

BIA indirect - 4,182,323 - 4,182,323

Other income 9,874 225,954 - 235,828

Total revenues 6,715,215 32,692,055 3,492,345 42,899,615

EXPENDITURES

Administration 5,869,803 77,631 172,280 6,119,714

Health and welfare - 8,723,568 - 8,723,568

Education - 6,622,920 - 6,622,920

Economic development - 2,968,038 - 2,968,038

Tribal assistance - 5,811,121 - 5,811,121

Natural resources - 951,185 - 951,185

Capital outlay - 906,793 - 906,793

Allocation of indirect costs 10,713 6,694,634 - 6,705,347

Total expenditures 5,880,516 32,755,890 172,280 38,808,686

EXCESS (DEFICIENCY) OF REVENUES

OVER (UNDER) EXPENDITURES 834,699 (63,835) 3,320,065 4,090,929

OTHER FINANCING SOURCES (USES)

Transfers and distributions in (out), net 296,849 1,244 (798,094) (500,001)

Indirect subsidy transfers in (out) (18,987) 18,987 - -

Total other financing sources (uses) 277,862 20,231 (798,094) (500,001)

NET CHANGE IN FUND BALANCES 1,112,561 (43,604) 2,521,971 3,590,928

FUND BALANCES, beginning of year 444,495 655,020 18,133,722 19,233,237

FUND BALANCES, end of year 1,557,056$ 611,416$ 20,655,693$ 22,824,165$



Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance of Governmental Funds to the Statement of Activities Year Ended December 31, 2019

Reconciliation of the change in fund balances – total governmental funds

to the change in net position of governmental activities:

NET CHANGE IN FUND BALANCES – GOVERNMENTAL FUNDS 3,590,928$

Amounts reported for governmental activities in the

statement of activities are different because:

523,721

Change in accrued leave (1,727)

Current year's change in equity interest in component unit 3,086,111

CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES

IN THE STATEMENT OF ACTIVITIES 7,199,033$

Some revenues and expenses reported in the statement of activities do

not provide or require the use of current financial resources and,

therefore, are not reported as revenues or expenditures in governmental

funds:

Internal service funds are used by management to charge the costs of

facilities and related debt service to individual funds. The net revenue of

certain activities of the Internal service funds is reported with

governmental activities and is not reported in the governmental funds.



Statement of Net Position (Deficit) – Proprietary Funds December 31, 2019

Governmental

Business-Type Activities Activities

EPH Rental Kowee

Major Major Non-Major Total Internal

Enterprise Enterprise Enterprise Enterprise Service

Fund Fund Funds Funds Fund

ASSETS

CURRENT ASSETS

Accounts receivables, net 65,674$ -$ 294,344$ 360,018$ 1,400$

Due from other funds - - 334,629 334,629 -

Prepaid and inventory 2,000 - 1,660 3,660 20,650

Total current assets 67,674 - 630,633 698,307 22,050

NONCURRENT ASSETS

Non-depreciable capital assets - 2,400,000 - 2,400,000 3,834,287

Depreciable capital assets, net 1,184,680 - - 1,184,680 9,995,452

Total assets 1,252,354$ 2,400,000$ 630,633$ 4,282,987$ 13,851,789$

LIABILITIES AND NET POSITION

CURRENT LIABILITIES

Accounts payable 19,080$ -$ 47,555$ 66,635$ 650$

Due to other funds 417,198 750,000 777,005 1,944,203 2,870,981

Notes payable, current portion 32,579 165,000 - 197,579 488,102

Unearned revenue - - 5,603 5,603 -

Total current liabilities 468,857 915,000 830,163 2,214,020 3,359,733

NONCURRENT LIABILITIES

Notes payable, net of current portion 274,758 1,485,000 - 1,759,758 6,062,091

Accrued leave - - - - 487

Total noncurrent liabilities 274,758 1,485,000 - 1,759,758 6,062,578

Total liabilities 743,615 2,400,000 830,163 3,973,778 9,422,311

NET POSITION

Net investment in capital assets 877,343 750,000 - 1,627,343 7,279,546

Unrestricted (deficit) (368,604) (750,000) (199,530) (1,318,134) (2,850,068)

Total net position (deficit) 508,739$ -$ (199,530)$ 309,209$ 4,429,478$



Statement of Revenues, Expenses, and Changes in Net Position (Deficit) – Proprietary Funds Year Ended December 31, 2019

Governmental


EPH Rental

Major Non-Major Total Internal

Enterprise Enterprise Enterprise Service

Fund Funds Funds Fund

OPERATING REVENUES

Charges to other funds -$ -$ -$ 1,257,097$

Sales and rental income 153,039 1,154,144 1,307,183 72,240

Other revenues 28,565 222,841 251,406 -

Total operating revenues 181,604 1,376,985 1,558,589 1,329,337

OPERATING EXPENSES

Salaries and wages - 51,023 51,023 7,142

Fringe and benefits - 6,283 6,283 1,173

Travel - 7,167 7,167 -

Contract services 2,012 43,066 45,078 477,657

Training - 14,020 14,020 249

Printing, postage, and supplies 23,760 712,709 736,469 9,663

Dues, subscriptions, and advertising 425 17,194 17,619 728

Utilities 32,918 13,263 46,181 92,691

Fuel oil 5,792 12,353 18,145 52,165

Janitorial - - - 20,653

Property tax - - - 17,885

Office rent - 61,026 61,026 -

Telephone - 261 261 2,420

Facility 8,310 276 8,586 177,409

Insurance and bonding - 6,812 6,812 92,478

Building and vehicle lease,

maintenance, and repairs - 7,170 7,170 5,466

Council and committee

meeting expense - 240 240 -

Miscellaneous expense 5,102 13,619 18,721 -

Depreciation 112,679 - 112,679 667,119

Total operating expenses 190,998 966,482 1,157,480 1,624,898

OPERATING INCOME (LOSS) (9,394) 410,503 401,109 (295,561)

NONOPERATING REVENUES (EXPENSES)

Contributed capital - - - 986,492

Interest expense (17,021) - (17,021) (167,210)

Total nonoperating

revenues (expenses) (17,021) - (17,021) 819,282

NET CHANGE IN NET POSITION (26,415) 410,503 384,088 523,721

NET POSITION (DEFICIT), beginning of year 535,154 (610,033) (74,879) 3,905,757

NET POSITION (DEFICIT), end of year 508,739$ (199,530)$ 309,209$ 4,429,478$



Statement of Cash Flows – Proprietary Funds Year Ended December 31, 2019

Governmental


EPH Rental Kowee

Major Major Non-Major Total Internal

Enterprise Enterprise Enterprise Enterprise Service

Fund Fund Funds Funds Fund

CASH FLOWS FROM OPERATING ACTIVITIES

Cash received from customers 145,603$ -$ 1,224,497$ 1,370,100$ 71,640$

Cash payments to suppliers for goods and services (70,414) - (870,340) (940,754) (969,464)

Cash received from (paid to) other funds for services (27,251) 750,000 (296,851) 425,898 2,476,300

Cash payments to employees for services - - (57,306) (57,306) (7,828)

Net cash flows from operating activities 47,938 750,000 - 797,938 1,570,648

CASH FLOWS FROM CAPITAL AND

RELATED FINANCING ACTIVITIES

Acquisition of capital assets - (2,400,000) - (2,400,000) (3,524,900)

Principal payments on long-term notes payable (30,917) - - (30,917) (368,538)

Interest payments on long-term notes payable (17,021) - - (17,021) (167,210)

Debt Issuance - 1,650,000 - 1,650,000 2,490,000

Net cash flows from capital

and related financing activities (47,938) (750,000) - (797,938) (1,570,648)

CHANGE IN CASH AND CASH EQUIVALENTS - - - - -

CASH AND CASH EQUIVALENTS, beginning of year - - - - -

CASH AND CASH EQUIVALENTS, end of year -$ -$ -$ -$ -$

RECONCILIATION OF OPERATING LOSS TO NET

CASH FLOWS FROM OPERATING ACTIVITIES

Operating income (loss) (9,394)$ -$ 410,503$ 401,109$ (295,561)$

Adjustments to reconcile operating income (loss) to

net cash flows from operating activities

Depreciation expense 112,679 - - 112,679 667,119

Changes in assets and liabilities

(Increase) decrease in accounts receivable (35,576) - (156,480) (192,056) (600)

Increase (decrease) in accounts payable 7,905 - 38,836 46,741 -

Increase (decrease) in accrued liabilities - - - - 487

Increase (decrease) in due to other funds (27,251) 750,000 (296,851) 425,898 1,219,203

Increase (decrease) in unearned revenue (425) - 3,992 3,567 -

(Increase) decrease in inventory - - - - (20,000)

NET CASH FLOWS FROM OPERATING ACTIVITIES 47,938$ 750,000$ -$ 797,938$ 1,570,648$



Statement of Fiduciary Net Position – Retirement Plan Year Ended December 31, 2019

ASSETS

Investments 14,555,685$

NET POSITION

Held in trust for pension beneficiaries 14,555,685$



Statement of Changes in Fiduciary Net Position – Retirement Plan Year Ended December 31, 2019

ADDITIONS

Contributions 1,838,384$

Investment income and other income 2,134,565

Total additions 3,972,949

DEDUCTIONS

Distributions 796,011

Plan expenses 57,432

Total deductions 853,443

CHANGE IN NET POSITION HELD IN TRUST FOR

BENEFITS AND DISTRIBUTIONS 3,119,506

NET POSITION, beginning of year 11,436,179

NET POSITION, end of year 14,555,685$

Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Financial Statements December 31, 2019

14

Note 1 – Summary of Significant Accounting Policies

Central Council of the Tlingit and Haida Indian Tribes of Alaska, (CCTHITA, the Council or Central

Council) is the Tribal Government representing over 26,000 Tlingit and Haida Indians worldwide. The

Council is a sovereign entity and has a government-to-government relationship with the United States.

The Council's headquarters are in Juneau, Alaska, but the Council is committed to serving the Tlingit and

Haida people throughout the United States. The Council offers an extensive range of services to its tribal

members.

The financial statements of Central Council have been prepared in accordance with accounting principles

generally accepted in the United States of America (GAAP) as applied to governmental units. The

Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for

governmental accounting and financial reporting principles. The more significant of the Central Council’s

accounting policies are described below.

Reporting Entity

Central Council is a sovereign tribal government with Executive, Legislative, and Judicial Branches. The

reporting entity of the Central Council consists of the primary government, organizations for which the

primary government is financially accountable, and another organization for which the nature and

significance of its relationship with the primary government is such that exclusion could cause Central

Council’s financial statements to be misleading or incomplete.

The accompanying primary government financial statements reflect the financial position and the

operations of Central Council and amounts received, disbursed, or in the custody of Central Council or

the Bureau of Indian Affairs (BIA) and the United States Treasury, as its trustee, as well as all other funds

and activities over which Central Council exercises financial accountability.

Pursuant to Acts of the U.S. Congress, Central Council received an award in 1968 in the approximate

amount of $7,600,000 with respect to its aboriginal claims. All monies are now held by Central Council as

trustee for the benefit of the Tlingit and Haida Indian Tribes of Alaska. Monies so held are referred to as

the Tribal Trust Fund (included in the financial statements as a Special Revenue Fund in accordance with

criteria as set forth by the Governmental Accounting Standards Board). These funds, including the

interest thereon, may be advanced, expended, invested or used for any purpose and in any manner

authorized by Central Council.

Based on budgets for operating costs and for costs of program activities approved by Central Council,

advances are made from the Tribal Trust Fund to the General Fund. The General Fund in turn transfers

monies to other funds in order to finance the activities of such funds. To the extent that advances

received from the Tribal Trust Fund for special programs are yet to be expended, reserves for such future

expenditures are recorded in the accounts of the appropriate fund.

Central Council determines its financial reporting entity in accordance with GAAP, and based upon the

criteria, the Tlingit Haida Tribal Business Corporation qualifies as a component unit of the Central

Council.

Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Financial Statements

December 31, 2019

15

Note 1 – Summary of Significant Accounting Policies (continued)

Discretely Presented Component Unit (excluded from these financial statements)

The Tlingit Haida Tribal Business Corporation (THTBC) was established February 25, 2010, through

federal corporate charter pursuant to Section 17 of the Indian Reorganization Act of 1934. THTBC was

created to engage in business transactions while fostering tribal economic development and

independence. THTBC issues separate financial statements, which can be obtained from THTBC

management at their discretion, and has a December 31 year-end.

The Central Council has elected to exclude the THTBC component unit from these financial statements.

The component unit has significant operational and financial relationship with the Central Council and, as

required by generally accepted accounting principles, should be included in the Central Council’s financial

statements.

Jointly governed organization – The Tlingit-Haida Regional Housing Authority (THRHA, or Housing

Authority) is the Tribally Designated Housing Entity for several area tribal organizations, including the

Central Council.

The Housing Authority is not included in any other governmental reporting entity, since the Housing

Authority Board of Commissioners has decision-making authority, the responsibility to significantly

influence operations, and primary accountability for fiscal matters. During the year ended December 31,

2019, no federal grants were passed through to THRHA. THRHA issues separate December 31 year-end

financial statements, which can be obtained by contacting THRHA management at 5446 Jenkins Drive,

Juneau, AK 99801.

Basis of Presentation

Central Council’s financial statements consist of government-wide statements, including a statement of

net position and a statement of activities, and fund financial statements, which provide a more detailed

level of financial information.

Government-wide Financial Statements

The statement of net position and the statement of activities display information about Central Council as

a whole. These statements include the financial activities of the primary government, except for fiduciary

funds (of which there are none at December 31, 2019).


16


The statement of net position presents the financial condition of the governmental activities and business-

type activities of Central Council at year-end. The statement of activities presents a comparison between

direct expenses and program revenues for each program or function of Central Council’s governmental

activities. Direct expenses are those that are specifically associated with a service, program, or

department and therefore clearly identifiable to a particular function. Program revenues include charges

paid by the recipient of the goods or services offered by the program, grants and contributions that are

restricted to meeting the operational or capital requirements of a particular program, and interest earned

on grants that is required to be used to support a particular program. Revenues, which are not classified

as program revenue, are presented as general revenues of Central Council. Indirect expenses such as

support services incurred in the administration and other functions/activities are not allocated to

programs/functions that they may benefit. The comparison of direct expenses with program revenues

identifies the extent to which each governmental function is self-financing or draws from the general

revenues of Central Council. All internal activity between and within the governmental and business-type

activities has been eliminated in the government-wide financial statements.

Fund Financial Statements

During the year, Central Council segregates transactions related to certain Central Council functions or

activities into separate funds in order to aid in financial management and to demonstrate legal

compliance. Fund financial statements are designed to present financial information of Central Council at

this more detailed level. The focus of governmental fund financial statements is on major funds. Each

major fund is presented in a separate column. Non-major funds are aggregated and presented in a single

column.

Fund Accounting

The accounts of Central Council are organized on the basis of funds, each of which is considered a

separate accounting entity. The operations of each fund are accounted for with a separate set of self-

balancing accounts that comprise its assets, liabilities, fund balance, revenues, and expenditures or

expenses, as appropriate. Central Council's resources are allocated to and accounted for in individual

funds based upon the purposes for which they are to be spent and the means by which spending

activities are controlled. Central Council’s funds are grouped into two broad fund categories.

Governmental funds include the General and Special Revenue Funds. Central Council also has several

proprietary funds, which include enterprise funds and an internal service fund.

Individual funds meeting minimum criteria (based on the size of the fund in relation to Central Council as

a whole, or its governmental and business-type activities) are considered “major funds” and are

presented separately in the fund financial statements.

The emphasis of fund financial statements is on major governmental and enterprise funds, each

displayed in a separate column. All remaining governmental and enterprise funds are aggregated and

reported as non-major funds.


December 31, 2019

17


Governmental Funds

Governmental funds are those through which most governmental functions typically are financed.

Governmental fund reporting focuses on the sources, uses, and balances of current financial resources.

Central Council reports the following major governmental funds:

The General Fund is the government’s primary operating fund. It accounts for all financial resources

of the general government, except those required to be accounted for in another fund.

The Grants Fund is a special revenue fund that accounts for the operations related to the Central

Council’s grants and contracts revenue sources that are legally restricted to expenditures for

specified purposes. Central Council’s grants and contracts provide a broad range of programs,

activities, functions, and services to eligible Alaska Natives in the areas of health and welfare,

education, economic development, tribal assistance, natural resources, and tribal operations.

The Tribal Trust is a special revenue fund that accounts for assets held for investment purposes and

revenues derived thereof relating to the funds received from the U.S. government being held in trust

for the benefit of the Tlingit and Haida Indian Tribes of Alaska by Central Council. Since these funds

may be spent at any time at the discretion of Central Council as stipulated by federal law, they are

classified as a special revenue fund under generally accepted accounting principles.

Proprietary Funds

Central Council’s proprietary funds are classified as enterprise funds and internal service funds.

Enterprise Funds are used to account for operations that are financed and operated in a manner similar

to private business enterprises, where the intent of Central Council is that the costs (expenses, including

depreciation) of providing goods or services on a continuing basis be financed or recovered primarily

through user charges and where the determination of net income is appropriate. All long-term liabilities

are to be repaid from operating revenues.

Central Council reports the following major enterprise fund:

The Elizabeth Peratrovich Hall (EPH) Rental is an enterprise fund that accounts for the rental hall’s

operations.

The Kowee fund is an enterprise fund that accounts for real property purchased by the Central Council.

Central Council’s remaining non-major enterprise funds include the Vocational Technical Resource

Center, the Cultural Immersion Park, the Sacred Grounds, the Smokehouse Catering, the Sacred Shine,

and the Little Eagles and Ravens Daycare.

Internal Service Funds account for goods or services provided primarily to other agencies or funds of

Central Council, rather than to the general public. These goods and services include the management

and operation of certain real and personal property. In the government-wide statements, internal service

funds are allocated based on the history of its primary customers. All real and personal property are

deemed governmental activities.


18


Fiduciary Funds

Fiduciary funds account for those funds held in a trustee capacity for others and therefore cannot be used

to support the government’s own programs. The Central Council implemented GASB Statement No. 84,

Fiduciary Activities, in the current year and have presented the following fiduciary fund:

Pension Plan – The pension plan is a 401(k) Plan established by the Central Council for its employees.

As further described in Note 8, all eligible full-time employees may participate in a 401(k) plan. Retirement

costs of the Council are funded as incurred.

Basis of accounting – The government-wide financial statements, proprietary fund financial statements,

and fiduciary fund financial statements, are presented using the economic resources measurement focus

and are accounted for using the accrual basis of accounting. Governmental funds are reported using the

flow of current financial resources measurement focus and the modified accrual basis of accounting.

Differences in the accrual and the modified accrual basis of accounting arise in the recognition of

revenue, the recording of unearned revenue, the presentation of expenses versus expenditures,

presentation of long-lived assets net of depreciation, and long-term liabilities.

Cash and cash equivalents – On the statement of cash flows for the proprietary funds, Central Council

has defined cash and cash equivalents as deposits maintained in the central treasury. Additional

disclosures describing the central treasury are provided in Note 3.

Receivables – All trade receivables are reported net of an allowance for uncollectible accounts

receivable, as applicable. Management reviews accounts receivables and provides allowances for

estimated uncollectible amounts based upon historic trends and the periodic aging of accounts

receivable. Intergovernmental receivables consist of amounts due for reimbursement of approved

expenditures on grants and contracts entered into with various governmental agencies. Receivables of

this nature are not collateralized and are considered fully collectible.

Investments – Investments are reported at fair value. Fair values for investments are determined by

reference to quoted market prices and other relevant information generated by market transactions.

Additional disclosures describing investments are provided in Note 3.

Prepaid items – Payments made to vendors for services that will benefit periods beyond December 31,

2019, are recorded as prepaid items using the consumption method by recording an asset for the prepaid

amount and reflecting the expenditure/expense in the year in which services are consumed. At the fund

reporting level, an equal amount of fund balance is reserved, to the extent of the available unreserved

balance, as this amount is not available for general appropriation.

Capital assets – Capital assets generally result from expenditures in the governmental funds. These

assets are reported in the governmental activities column of the government-wide statement of net

position but are not reported in the fund financial statements. Central Council capitalizes equipment,

furniture, and vehicles purchased by Central Council from operating funds. Purchases of property and

equipment made with grant or contact monies are recorded as program expenditures when acquired in

the fund making the purchase and capital contributions to the internal service funds. Generally, title to

property and equipment acquired with the proceeds of grant or contract monies vests with Central Council

but are restricted for use by the granting agencies.


December 31, 2019

19


Capital assets acquired by the business-activity funds are reported in those funds at cost. Central

Council’s policy is to capitalize interest on business-activity funds’ construction projects until substantially

completed.

Capital assets are capitalized at cost (or estimated historical cost if actual cost is not available) and

updated for additions and retirements during the year. Donated fixed assets are recorded at their fair

market values (acquisition value) as of the date received. Central Council maintains a capitalization

threshold of $5,000 and an estimated useful life in excess of one year. The costs of normal maintenance

and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized.

All reported capital assets except land, land improvements, and construction in progress are depreciated

using the straight-line method over the following useful lives:

Description Estimated Lives

Buildings 20-40 years

Furniture and equipment 3–10 years

Vehicles 10 years

Unearned revenue – Unearned revenue arises when assets are recognized before revenue recognition

criteria have been satisfied. Grants and entitlements received before eligibility requirements are met are

also recorded as unearned revenue.

Compensated absences – Central Council employees earn personal leave. Personal leave is accrued

and recorded in the government-wide and business-type proprietary fund financial statements as an

expenditure/expense in the period earned by employees. A liability for these amounts is reported in the

governmental fund financial statements only if it has matured (e.g., the employee has terminated

employment).

Long-term debt – The accounting treatment for long-term debt depends on whether the proceeds are

used in governmental fund operations or proprietary fund operations and whether they are reported in the

government-wide or fund financial statements. All long-term debt to be repaid from governmental and

business-type resources are reported as liabilities in the government-wide financial statements.

Long-term debt and obligations for governmental funds are not reported as liabilities in the fund financial

statements. In the governmental fund financial statements, the debt proceeds are reported as other

financing sources and payment of principal and interest is reported as expenditures. The accounting for

long-term debt in proprietary funds is the same as it is in the government-wide financial statements.

Revenue – On the accrual basis, revenues are recorded when earned. Program revenue, which includes

grants, entitlements, and donations, is recognized in the fiscal year in which all eligibility requirements

have been satisfied.

On the modified accrual basis, revenue is recorded in the year in which the resources are measurable

and become available. Available means that the resources will be collected within the current fiscal year

or are expected to be collected soon enough thereafter to be used to pay liabilities of the current year. For

Central Council, available means expected to be received within 180 days of fiscal year-end. Revenues

from grants and contracts that are restricted for specific uses are recognized as revenues when the

related costs are incurred.


20


Revenue for proprietary funds are classified as operating or non-operating depending on whether the

revenue was derived from activities related to the business purpose of the fund.

Expenses/expenditures – On the accrual basis of accounting, expenses are recognized at the time they

are incurred, regardless of when the related cash flow takes place.

The measurement focus of governmental fund accounting is on decreases in net financial resources

(expenditures) rather than expenses. On the modified accrual basis, expenditures are recorded when the

related fund liability is incurred, except for principal and interest on general long-term debt and

obligations, and claims and judgments, which are recognized as expenditures to the extent they have

matured. Allocation of costs such as depreciation and amortization is not recognized in governmental

funds.

Net position (deficit) – Net position or deficit represents the difference between assets plus deferred

outflows of resources and liabilities plus deferred inflows of resources. Net investment in capital assets

consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of any

borrowings used for the acquisition, construction, or improvements of those assets. Net position is

reported as restricted when there are limitations imposed on its use either through the enabling legislation

adopted by Central Council or through external restriction imposed by creditors, grantors, or laws or

regulation of other governments. All other net position with no constraints placed on its use is reported as

unrestricted.

Central Council applies restricted resources first when an expense is incurred for purposes for which both

restricted and unrestricted net positions are available.

Fund balance (deficit) – In the fund financial statements, governmental funds report aggregate amounts

for five classifications of fund balances based on the constraints imposed on the use of these resources.

1. Non-spendable – The non-spendable fund balance classification includes amounts that cannot be

spent because they are either (a) not in spendable form (prepaid items or inventories); or (b) legally

or contractually required to be maintained intact.

The spendable portion of the fund balance comprises the remaining four classifications: restricted,

committed, assigned, and unassigned.

2. Restricted – This classification reflects the constraints imposed on resources either (a) externally by

creditors, grantors, contributors, or laws or regulations of other governments; or (b) imposed by law

through constitutional provisions or enabling legislation.

3. Committed – These amounts can only be used for specific purposes pursuant to constraints imposed

by formal resolutions of the Executive Council—the government’s highest level of decision-making

authority. Those committed amounts cannot be used for any other purpose unless the Executive

Council removes the specified use by taking the same type of action imposing the commitment. This

classification also includes contractual obligations to the extent that existing resources in the fund

have been specifically committed for use in satisfying those contractual requirements.


December 31, 2019

21


4. Assigned – This classification reflects the amounts constrained by Central Council’s “intent” to be

used for specific purposes, but neither restricted nor committed. The Executive Council, President,

and Chief Operating Officer have the authority to assign amounts to be used for specific purposes.

Assigned fund balances include all remaining amounts (except negative balances) that are reported

in governmental funds, other than the General Fund, that are not classified as non-spendable and are

neither restricted nor committed.

5. Unassigned – This fund balance is the residual classification for the General Fund. It is also used to

report negative fund balances in other governmental funds.

When both restricted and unrestricted resources are available for use, it is Central Council’s policy to

use externally restricted resources first, then unrestricted resources—committed, assigned, and

unassigned—in order as needed.

Total columns on financial statements – Total columns on the financial statements are provided only to

facilitate financial analysis. Data in these columns do not present financial position or results of operations

in accordance with generally accepted accounting principles. Neither are such data comparable to a

consolidation. Interfund eliminations have not been made in the aggregation of the data.

Interfund activity – During the course of operation, numerous transactions occur between individual

funds for goods provided or services rendered. These receivables and payables are properly classified as

“due from other funds” or “due to other funds” in the fund financial statements, and are eliminated in the

government-wide statement of net position. Exchange like transactions are accounted for as revenues

and expenditures. Transactions that constitute reimbursements to a fund for expenditures initially made

from it that are properly applicable to another fund are recorded as expenditures in the reimbursing fund

and as a reduction of expenditures in the fund that is reimbursed. All other interfund transfers are

reported as operating transfers. Distributions between governmental activities, business-type activities,

and component unit on the government-wide financial statements are reported in the same manner as

general revenues.

Management’s use of estimates – The preparation of the financial statements in accordance with

accounting principles generally accepted in the United States requires management to make estimates

and assumptions that affect the amounts reported in the financial statements and accompanying notes.

Actual results could differ from these estimates.

Income taxes – The Central Council as a federally recognized sovereign Tribal government and is

exempt from federal income taxes.

Tribal direct expenditures – Tribal direct expenditures in the General Fund are expenditures that are not

allowable in accordance with OMB 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and

Audit Requirements for Federal Awards and are excluded from the indirect pool.


22

Note 2 – Compliance and Accountability

Budget development and approval – An annual budget is prepared for the General Fund. In the year

preceding its implementation, a budget is prepared and proposed to the Finance Committee. The Finance

Committee, after reviewing the proposed budget, recommends the budget to the General Assembly for

approval.

During the budget year, amendments to the original budget are prepared and provided to the Finance

Committee for approval. The budget amendments (and their justification) are then forwarded to the

Executive Committee for approval and to the General Assembly at the budget year’s annual meeting. The

delegates to the annual convention then debate and vote whether to accept the budget.

Budgets for the Grants Funds are approved by the granting agencies. The operating budget of the

General Fund is the basis for the development of the indirect cost rate that is used to allocate allowable

indirect administrative costs to the various Grants Funds. Central Council does not adopt a formal budget

for the Tribal Trust Special Revenue Fund.

Budgetary accounting – The Council maintains encumbrances as a purchasing control. However,

encumbrances are not legally adopted. Therefore, in accordance with GAAP, budgetary comparison

schedules are not required to be reported in these financial statements.

Note 3 – Equity in Central Treasury

Central Council uses a central treasury concept for cash of all funds. The Tribal Trust Special Revenue

Fund accounts for their cash and investments separately; however, all cash and investments of the Tribal

Trust Fund are available to Central Council to meet current obligations and, therefore, are presented as

part of equity in central treasury. The financial activity of the central treasury is accounted for in the

General Fund.

Demand Deposits and Investments—Reconciliation to Equity in Central Treasury

Demand deposits and investments:

Demand deposits (carrying amount) 4,681,771$

Investments in equity, REIT, and bond mutual funds 22,273,776

26,955,547$

In some instances, funds may overdraft their available cash balance in the central treasury. Specific fund

overdrafts are treated as short-term loans and are reported on the balance sheets as liabilities “due to

other funds.” The corresponding receivable is reported as an asset on the balance sheet “due from other

funds.” Specific fund overdrafts are not reported as part of the central treasury investments included in

the general fund balance sheet.

Demand Deposits – Central Council had the following demand deposits at December 31, 2019:

Carrying Bank

Balance Balance

Demand deposits – Council depository 4,681,771$ 5,239,872$


December 31, 2019

23

Note 3 – Equity in Central Treasury (continued)

Custodial credit risk—Demand Deposits – Custodial credit risk for deposits is the risk that, in the event

of the failure of a depository financial institution, a government will not be able to recover deposits or will

not be able to recover collateral securities that are in possession of an outside party. As of December 31,

2019, the bank balance was fully insured or collateralized.

Central Council maintains a collateral agreement with its depository financial institution, Wells Fargo.

Pursuant to this agreement, in order to cover the uninsured deposits, Wells Fargo will pledge a securities

collateral held by a custodian, Bank of New York (BNY), a third party agent of Wells Fargo. The collateral

will be held in the name of BNY and for the benefit of Central Council. The aggregate market value of

collateral held by BNY will at all times be not less than one hundred percent of the amount of collected

funds on deposit at Wells Fargo, plus accrued interest, and to the extent not insured by the Federal

Deposit Insurance Corporation.

Central Council’s demand deposits are not subject to interest rate risk, credit risk, or concentration of

credit risk.

Investment Policies

The Council’s investment objective is to achieve a return consistent with the level of risk authorized by the

most recently adopted portfolio. The Council’s Investment Policy Statement, effective January 1, 2017,

authorizes the Central Council to allocate its investments in the following categories:

1. Cash and Cash Equivalents – Cash reserves can be held in money market funds having a quality

rating of AA or higher. Eurodollar certificates of deposit and time deposit repurchase agreements are

also acceptable for reserves. Cash reserves can be tactically allocated as high as management

deems necessary based on the Council’s current fiscal position or during times of emergency for the

Council.

2. Tribal Trust Balanced Portfolio – The Tribal Trust balanced portfolio aims to include 90% of the

overall balance of investments, which will be invested in Index Exchange Traded Funds (ETFs) and

Index mutual funds that represent the asset classes as delineated in the Asset Allocation table below:

Weighted

Lower Strategic Upper

Tribal Trust Balanced Portfolio Limit Allocation Limit

a. U.S. Fixed Income 35% 45% 55%

b. Large-Capitalization U.S. Equities 10% 20% 30%

c. Mid-Capitalization U.S. Equities 5% 10% 15%

d. Small-Capitalization U.S. Equities 0% 5% 10%

e. International Equities 5% 10% 15%

f. Emerging Markets 0% 5% 10%

g. Real Estate/Other 0% 5% 10%

3. Tribally Designated Investment – 10% of the balance may be invested in Tribally Designated

Investments, which is not an Index ETF.


24


Investment Allocation – A summary of the Central Council’s investments at December 31, 2019, is

displayed below by asset allocation category. All Tribal Trust Balanced Portfolio investments are held by

a custodian in the name of the Council.

Total Cost Fair Value

Tribal Trust Balanced Portfolio

Bond Fund 9,363,580$ 9,762,981$

Domestic Large-Cap Equity Funds 3,455,516 4,531,935

Domestic Mid-Cap Equity Funds 1,686,222 2,258,875

Domestic Small-Cap Equity Funds 925,716 1,169,708

International Equity Funds 2,035,050 2,252,118

Emerging Market Funds 1,030,636 1,193,472

Real Estate and Other 953,118 1,104,687

Total investments 19,449,838$ 22,273,776$

Custodial credit risk—Investments – Custodial credit risk for investments is the risk that, in the event of

the failure of the counterparty to a transaction, a government will not be able to recover the value of the

investment or collateral securities that are in possession of an outside party. To mitigate this risk for its

investments, the Council maintains an independent custody broker (Charles Schwab Institutional

Brokerage) to hold all Tribal Trust Balanced Portfolio investments registered in Central Council’s name

and requires delivery versus payment (DVP), in which the securities are provided at the same time or

before payment is made.

Custodial credit risk—Fiduciary Funds – Investments of the fiduciary fund consist of the Council’s

Pension Plan funds, which are reported on a calendar year basis. At December 31, 2019, the Council’s

Fiduciary Fund investment balance was $14.555,685 million. Investment elections are directed by the

plan participants. Eligible investment options are monitored by the Council’s designated Panel of Trustees

authorized by Resolution. Pension Plan funds are not subjects to the Central Council’s investment

policies. However, risks of the portfolio are monitored and managed by Panel of Trustees during meetings

with the Wells Fargo, Plan Record-keeper twice per year, when a full review is provided.

Credit risk – Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its

obligations. Central Council limits its exposure to credit risk by limiting investments to the quality permitted

in its investment policies and by requiring each portfolio be diversified with regard to specific issuer,

industry, and sector.

Concentration of credit risk – Concentration of credit risk is the risk of loss attributed to the magnitude

of a government’s investment in a single issuer. As a means to limit credit risk, Central Council’s

investment policy limits exposure through its asset allocation policy.

As of December 31, 2019, Central Council had no investments that fall under the concentration of credit

risk disclosure requirements.


December 31, 2019

25


Interest rate risk – Interest rate risk is the risk that changes in interest rates will adversely affect an

investment’s fair value. As a means of limiting its exposure to fair value losses arising from increasing

interest rates, the Council’s investment policy diversifies its investments in the various investment

categories listed in the portfolios.

Market risk – Market risk is the risk that the value of a financial instrument will fluctuate as a result of

changes in market prices whether those changes are caused by factors specific to the individual security

of its issuer or factors affecting all securities in the market. All investments in the Tribal Trust Balanced

Portfolio are recognized at fair value and all changes in market conditions directly affect net position from

operations. The Central Council limits its risk by investing in diverse markets including international

equities and emerging markets, in addition to its investments in domestic securities.

Currency risk – Central Council may invest in financial instruments denominated in currencies other than

its reporting currency through its investment in international equity securities funds. Consequently,

Central Council may be exposed to risks that the exchange rate of its currency relative to other currencies

may change in a manner that has an adverse effect on the value of the portion of Central Council’s assets

or liabilities denominated in currencies other than U.S. dollars. The Central Council limits this risk by

limiting investments in international equity funds to 10% of the total investments.

Fair value measurements – Central Council categorizes its fair value measurements within the fair value

hierarchy established by generally accepted accounting principles. The hierarchy is based on the

valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active

markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are

significant unobservable inputs. Investments as of December 31, 2019, in the amount of $22,273,776 in

the Governmental Activities and $14,555,685 in the Fiduciary Fund, have recurring fair value

measurements that are valued using quoted market prices, which are classified as Level 1 inputs.

Equity method measurements – The Tribe’s equity interest in its discretely presented component unit is

valued using the equity method of accounting.

Note 4 – Receivables

Receivables at December 31, 2019, consist of:

Governmental Business-Type

Activities Activities Total

Receivables

Other receivables 83,656$ 360,018$ 443,674$

Grant and contract receivables 1,513,538 - 1,513,538

Total receivables 1,597,194$ 360,018$ 1,957,212$

Management believes all receivables are fully collectible.


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Note 5 – Capital Assets

The following is a summary of changes in the Central Council’s capital assets during the fiscal year:

Balance Balance

January 1, Reclassifications/ December 31,

2019 Additions Deletions 2019

Governmental Activities

Capital assets not being depreciated

Land 2,834,287$ 1,000,000$ -$ 3,834,287$

Work in progress 30,404 - (30,404) -

Total capital assets

not being depreciated 2,864,691 1,000,000 (30,404) 3,834,287

Capital assets being depreciated

Buildings 12,102,471 2,364,900 30,404 14,497,775

Equipment 1,684,536 1,146,492 (41,349) 2,789,679


being depreciated 13,787,007 3,511,392 (10,945) 17,287,454

Less accumulated depreciation (6,666,232) (667,119) 41,349 (7,292,002)


being depreciated 7,120,775 2,844,273 30,404 9,995,452

Net capital assets 9,985,466 3,844,273 - 13,829,739

Business-Type Activities

Capital assets not being depreciated

Land - 2,400,000 - 2,400,000

Capital assets being depreciated

Buildings 1,522,591 - - 1,522,591

Equipment 252,211 - - 252,211


being depreciated 1,774,802 - - 1,774,802

Less accumulated depreciation (477,443) (112,679) - (590,122)


being depreciated 1,297,359 (112,679) - 1,184,680

Net capital assets 1,297,359 2,287,321 - 3,584,680

Total capital assets, net 11,282,825$ 6,131,594$ -$ 17,414,419$


December 31, 2019

27

Note 6 – Long-Term Debt

A summary of changes in Central Council’s long-term debt at December 31, 2019, is as follows:

Balance Balance Amount

January 1, December 31, Due Within

2019 Increases Decreases 2019 One Year


Note payable to bank, original loan balance

$4,500,000, secured by real estate, payable

in monthly installments of $31,794 through

October 2030, with interest at 3.34%. 3,732,016$ -$ (259,142)$ 3,472,874$ 269,880$


$2,490,000, secured by real property,

payable in monthly installments of $19,119

through October 5, 2034, with interest at

4.49%. - 2,490,000 (20,889) 2,469,111 119,194


at $1,312,500, secured by real estate, payable in

monthly installments of $9,267

through September 2012, with interest at

5.95%. Starting in October 2012, loan with

an outstanding balance of $970,878 was

refinanced to monthly installments of $8,623

through November 2024, with interest at

4.50%. 536,572 - (80,987) 455,585 84,652

USDA Rural Development loan, original

loan amount of $132,000, secured by a

building, payable in monthly installments

of $660 through June 2034, with interest

at 4.375%. 88,389 - (4,138) 84,251 7,920

USDA Rural Development loan, original

loan amount of $107,500, secured by a

building, payable in monthly installments of

$538 through June 2034, with interest at

4.375%. 71,754 - (3,382) 68,372 6,456

Subtotal notes payable 4,428,731 2,490,000 (368,538) 6,550,193 488,102

Accrued leave 440,019 2,214 - 442,233 -

Total long-term liabilities 4,868,750$ 2,492,214$ (368,538)$ 6,992,426$ 488,102$


28

Note 6 – Long-Term Debt (continued)

Balance Balance Amount

January 1, December 31, Due Within

2019 Increases Decreases 2019 One Year


Note payable to bank, original loan

balance $500,000, secured by real

estate with a maturity date of October

2027. In November 2017, this loan was

restated to an interest rate of 5.25%

from 4.97%, and monthly payments

were increased from $3,947 to $3,995. 338,254$ -$ (30,917)$ 307,337$ 32,579$

Note payable to Kowee, LLC, original

loan balance $1,650,000, secured by

real estate, with a maturity date of

December 31, 2029. No Interest,

principal payable in quarterly

installments of $41,250. - 1,650,000 - 1,650,000 165,000

Total long-term liabilities 338,254$ 1,650,000$ (30,917)$ 1,957,337$ 197,579$

A summary of principal and interest payments due under long-term debt at December 31, 2019, is as

follows:


Years Ending

December 31, Principal Interest Total

2020 488,102$ 247,235$ 735,337$

2021 501,004 227,812 728,816

2022 520,304 208,512 728,816

2023 541,180 187,636 728,816

2024 553,589 166,604 720,193

2025-2029 2,582,677 541,033 3,123,710

2030-2034 1,363,337 125,023 1,488,360

Total 6,550,193$ 1,703,855$ 8,254,048$


Years Ending

December 31, Principal Interest Total

2020 197,579$ 15,359$ 212,938$

2021 199,331 13,607 212,938

2022 201,178 11,760 212,938

2023 203,123 9,815 212,938

2024 205,174 7,764 212,938

2025-2029 950,952 9,873 960,825

Total 1,957,337$ 68,178$ 2,025,515$


December 31, 2019

29

Note 7 – Line of Credit

The Council has a variable rate revolving line of credit dated November 4, 2016, with a financial institution

in the amount of $1,500,000, which is used for general operations and recorded in the General Fund. The

line of credit has a 12-month maturity, bears interest at “Wall Street Prime Rate plus 2%,” and is

unsecured. The line of credit had no activity during the year ended December 31, 2019 and the line

remains undrawn at December 31, 2019.

Note 8 – Pension Plan

Central Council provides retirement and related plan benefits for all of its full-time employees through the

Tlingit & Haida Indian Tribes Retirement and 401(k) Plan (the Plan), a defined contribution 401(k) plan

originally adopted on July 1, 2001, restated January 1, 2016, with amendments effective as of

September 15, 2017. Employees are eligible to participate in the Plan after 90 days with their own

deferrals. Employees are eligible for the employer match and the non-elective contribution requires one

year of employment and 1,000 hours of service. The Plan is 100% of up to a maximum of 5% of the

employee’s contribution and is immediately fully vested. The non-elective contribution has a vesting

schedule of 20% per year. Plan admission dates are the first day of each calendar quarter. Central

Council will match up to a maximum match of 7% of each eligible employee’s contribution. Central

Council’s contribution to the Plan for each employee is fully vested immediately.

During the year ended December 31, 2019, the Plan had the following activity:

Employee contributions 678,918$

Employer match 435,277

Other (including rollovers) 724,189

Total contributions 1,838,384$

Plan liabilities 723,905$

Central Council has designated Wells Fargo to be the administrator and record keeper. The non-

discretionary trustee of the plan includes members of Tribal management.


30

Note 9 – Interfund Receivables and Payables

Interfund receivable and payable balances at December 31, 2019, are as follows:

Interfund and Component Unit

Receivables Payables

Governmental activities

General Fund 3,432,121$ -$

Grants Fund - 868,655

Tribal Trust 2,003,329 -

Internal Service Fund - 2,870,981

Business-type activities

EPH Rental Hall Major Enterprise Fund - 417,198

Kowee Major Enterprise Fund - 750,000

Non-Major Enterprise Funds 334,629 777,005

Component unit – THTBC - 86,240

5,770,079$ 5,770,079$

These balances result from the time lag between the dates that (1) interfund goods and services are

provided or reimbursable expenditures occur, (2) transactions are recorded in the accounting system, and

(3) payments between funds are made, and are considered to be current balances.

Note 10 – Transfers and Distributions

Transfers and distributions for the year ended December 31, 2019, consisted of the following:

Transfers and Distributions

In Out

Governmental activities

General Fund 296,849$ (18,987)$

Grants Fund 20,231 -

Tribal Trust - (798,094)

Component unit – THTBC, contributions and consulting 500,001 -

817,081$ (817,081)$

Transfers are used to (1) move unrestricted revenues collected in the general fund to finance various

programs accounted for in other funds in accordance with budgetary authorizations for indirect costs not

reimbursed by grantors, and (2) reimburse other funds for purchases in prior year for allowable grant

costs in current year.

Distributions to THTBC are made for capital contributions to purpose economic development

opportunities.


December 31, 2019

31

Note 11 – Deficit Fund Balances and Net Position

The following funds had accumulated deficits at December 31, 2019:

Balance (Deficit) Balance (Deficit)

January 1, Increase December 31,

2019 (Decrease) 2019

Governmental Funds

USDA Food Program (4003) (59,723)$ (34,600)$ (94,323)$

Enterprise Funds

VTRC Enterprise Fund (1500) (666,921)$ (1,059)$ (667,980)$

Cultural Immersion Park (1540) (36,504) (22,234) (58,738)

Sacred Shine (1555) (624) (1,154) (1,778)

Total Enterprise Funds (704,049)$ (24,447)$ (728,496)$

Management’s plans to address the deficit balances are as follows:

1. USDA Food Program (4003) – This deficit is a timing issue in which the Council did not receive

food claims revenue for several months in 2019 until after year-end. Management believes the

deficit will resolve itself once these claims are received.

2. VTRC Enterprise Fund (1500), Cultural Immersion Park (1540), and Sacred Shine (1555) – The

deficits will be addressed through changes in operations.

Note 12 – Tribal Trust Special Revenue Fund

As discussed in Notes 1 and 3, Central Council holds and has invested some of its Tribal Trust Funds.

The fund’s activity during fiscal year 2019 is as follows (fund balances at fair value):

Tribal Trust

Fund balance including acrued interest at December 31, 2018 18,133,722$

Interest and dividend income 543,836

Unrealized gain on investments 2,948,509

Transfers out (798,094)

Expenses – investment fees (63,949)

Expenses – other fees (108,331)

Fund balance including acrued interest at December 31, 2019 20,655,693$


32

Note 13 – Contingent Liabilities

Most of the Council’s revenues are received from federal and state grants and contracts, which restrict

the use of revenues to carrying out specific programs and may require grantor’s approval before certain

expenditures are allowable. The Council is required to submit written progress reports for the activities

being performed. The final expenditures are generally subject to a compliance audit to determine the

allowability of costs for which reimbursement has previously been granted. Adjustments of amounts

received under grants and contracts could result if the grants and contracts are audited by such agencies.

Management does not believe that such adjustments, if any, would be material; accordingly, no provision

for liability from such adjustment, if any, is included in the accompanying financial statements.

Note 14 – Risk Management

Central Council faces a considerable number of risks of loss, including: (a) damage and loss to property

and contents, (b) employee torts, (c) professional liabilities (i.e., errors and omissions), (d) workers’

compensation injuries, (e) environmental damage, and (f) medical insurance of employees. In 2019,

Central Council continued to purchase commercial insurance policies for general liability, excess liability,

property insurance, employees’ health and medical, workers’ compensation, Directors’ and Officers’

liability, auto liability, crime insurance, boiler and machinery, contractors’ coverage, fine arts, and data

processing insurance. Central Council did not have any settled claims in excess of its commercial

insurance coverage in any of the past three years.

Note 15 – Economic Dependence

Central Council receives a substantial portion of its support from federal and state governments. A

significant reduction in the level of this support, if this were to occur, may have a significant effect on the

Central Council’s programs and activities.

Note 16 – Indirect Cost Reimbursements and Shortfalls

Central Council recovers most, but not all, of its management, administrative, and other central service

costs through an indirect cost rate agreement negotiated with the United States Department of the

Interior's Interior Business Center. The rate applied for calendar year 2019 was 38.85%. Despite the fact

that the agreement and federal regulations allow for full reimbursement of indirect costs, many federal

and state awards do not provide full funding for the indirect costs associated with their programs.

Shortfalls (amounts that should be but are not paid by the awards) ultimately fall against Central Council

funds and are financed by transfers from the Tribal Trust Fund. Where known in advance, those amounts

should be included within the annual budget as a claim against the Tribal Trust Fund. For 2019, there was

an indirect over-recovery in the amount of $709,015.


December 31, 2019

33

Note 17 – Carryover Adjustments to Future Year Indirect Cost Rates

Central Council negotiates an annual indirect cost rate agreement with the federal government under a

system known as "Fixed with Carry-forward Rate.” Under this system, annual indirect cost rates are

based on projected indirect and direct costs, negotiated in advance for each calendar year. Following the

end of each year, to the extent that actual indirect costs and collections associated with them differ

(except for shortfalls discussed in Note 16), an adjustment is made to future year rates. While these

amounts permit Central Council to collect previously uncollected amounts or to repay amounts collected

in excess of its costs, the final amounts involved are subject to negotiation and cannot be accurately

predicted in advance of final agreements. Furthermore, future year rates are impacted by changes in

funding and other unknown events, including shortfalls discussed in Note 16. Indirect costs and their

reimbursements are accounted for within the General Fund, and because future collections are not

predictable, differences between actual collections and expenditures are financed through transfers from

the Tribal Trust Fund.

Note 18 – Subsequent Events

Subsequent to December 31, 2019, the World Health Organization declared the novel coronavirus

outbreak a public health emergency. The CCTHITA business enterprises have been impacted by

temporary closures or reduced business hours. These recent developments are not expected to have a

major impact as those business activities are not a major source of CCTHITA revenue sources. Given the

dynamic nature of these circumstances, it is too early to tell what effect these changes will have on the

CCTHITA in the short term. The Council will continue to monitor the situation closely, but given the

uncertainty about the situation, we can’t estimate the impact to our financial statements.

34

Report of Independent Auditors on Internal Control Over Financial Reporting

and on Compliance and Other Matters Based on an Audit of Financial

Statements Performed in Accordance with Government Auditing Standards



We have audited, in accordance with the auditing standards generally accepted in the United States

of America and the standards applicable to financial audits contained in Government Auditing

Standards issued by the Comptroller General of the United States, the financial statements of the

governmental activities, the business-type activities, each major fund, and the aggregate remaining

fund information of the Central Council of the Tlingit and Haida Indian Tribes of Alaska (the Council or

the Central Council), as of and for the year ended December 31, 2019, and the related notes to the

financial statements, which collectively comprise the Central Council’s primary government financial

statements, and have issued our report thereon dated April 9, 2020.

Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered the Central Council’s

internal control over financial reporting (internal control) to determine the audit procedures that are

appropriate in the circumstances for the purpose of expressing our opinions on the financial

statements, but not for the purpose of expressing an opinion on the effectiveness of the Central

Council’s internal control. Accordingly, we do not express an opinion on the effectiveness of the

Central Council’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow

management or employees, in the normal course of performing their assigned functions, to prevent,

or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a

combination of deficiencies, in internal control, such that there is a reasonable possibility that a

material misstatement of the Central Council's financial statements will not be prevented, or detected

and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of

deficiencies, in internal control that is less severe than a material weakness, yet important enough to

merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of

this section and was not designed to identify all deficiencies in internal control that might be material

weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify

any deficiencies in internal control that we consider to be material weaknesses. However, material

weaknesses may exist that have not been identified.

35

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Central Council’s primary government

financial statements are free from material misstatement, we performed tests of its compliance with

certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which

could have a direct and material effect on the determination of financial statement amounts. However,

providing an opinion on compliance with those provisions was not an objective of our audit, and

accordingly, we do not express such an opinion. The results of our tests disclosed no instances of

noncompliance or other matters that are required to be reported under Government Auditing

Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal controls and

compliance and the results of that testing, and not to provide an opinion on the effectiveness of the

entity’s internal control or on compliance. This report is an integral part of an audit performed in

accordance with Government Auditing Standards in considering the entity’s internal control and

compliance. Accordingly, this communication is not suitable for any other purpose.


April 9, 2020

36

Report of Independent Auditors on Compliance for Each Major

Federal Program and on Internal Control Over Compliance

Required by the Uniform Guidance



Report on Compliance for each Major Federal Program

We have audited the Central Council of the Tlingit and Haida Indian Tribes of Alaska’s (the Council or

the Central Council) compliance with the types of compliance requirements described in the OMB

Compliance Supplement that could have a direct and material effect on the Central Council’s major

federal programs for the year ended December 31, 2019. The Central Council’s major federal

programs are identified in the summary of auditor's results section of the accompanying schedule of

findings and questioned costs.

Management’s Responsibility

Management is responsible for compliance with federal statutes, regulations, and the terms and

conditions of its federal awards applicable to its federal programs.


Our responsibility is to express an opinion on compliance for each of the Central Council’s major

federal programs based on our audit of the types of compliance requirements referred to above. We

conducted our audit of compliance in accordance with auditing standards generally accepted in the

United States of America; the standards applicable to financial audits contained in Government

Auditing Standards, issued by the Comptroller General of the United States; and the audit

requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative

Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

Those standards and the Uniform Guidance require that we plan and perform the audit to obtain

reasonable assurance about whether noncompliance with the types of compliance requirements

referred to above that could have a direct and material effect on a major federal program occurred.

An audit includes examining, on a test basis, evidence about the Central Council’s compliance with

those requirements and performing such other procedures as we considered necessary in the

circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major

federal program. However, our audit does not provide a legal determination of the Central Council's

compliance.

37

Opinion on each Major Federal Program

In our opinion, the Central Council of the Tlingit and Haida Indian Tribes of Alaska complied, in all

material respects, with the types of compliance requirements referred to above that could have a

direct and material effect on each of its major federal programs for the year ended December 31,

2019.

Report on Internal Control Over Compliance

Management of the Central Council is responsible for establishing and maintaining effective internal

control over compliance with the types of compliance requirements referred to above. In planning and

performing our audit of compliance, we considered the Central Council’s internal control over

compliance with the types of requirements that could have a direct and material effect on each major

federal program to determine the auditing procedures that are appropriate in the circumstances for

the purpose of expressing an opinion on compliance for each major federal program and to test and

report on internal control over compliance in accordance with the Uniform Guidance, but not for the

purpose of expressing an opinion on the effectiveness of internal control over compliance.

Accordingly, we do not express an opinion on the effectiveness of the Central Council’s internal

control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over

compliance does not allow management or employees, in the normal course of performing their

assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance

requirement of a federal program on a timely basis. A material weakness in internal control over

compliance is a deficiency, or a combination of deficiencies, in internal control over compliance such

that there is a reasonable possibility that material noncompliance with a type of compliance

requirement of a federal program will not be prevented, or detected and corrected, on a timely basis.

A significant deficiency in internal control over compliance is a deficiency, or a combination of

deficiencies, in internal control over compliance with a type of compliance requirement of a federal

program that is less severe than a material weakness in internal control over compliance, yet

important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the first

paragraph of this section and was not designed to identify all deficiencies in internal control over

compliance that might be material weaknesses or significant deficiencies. We did not identify any

deficiencies in internal control over compliance that we consider to be material weaknesses.

However, material weaknesses may exist that have not been identified.

The purpose of this report on internal control over compliance is solely to describe the scope of our

testing of internal control over compliance and the results of that testing based on the requirements of

the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.


April 9, 2020


Schedule of Findings and Questioned Costs Year Ended December 31, 2019

38

I. Summary of Auditor’s Results

Financial Statements

Type of report the auditor issued on whether the financial statements audited were prepared in accordance with GAAP: Unmodified

Internal control over financial reporting:

Material weakness(es) identified? ☐ Yes ☒ No

Significant deficiency(ies) identified? ☐ Yes ☒ None reported

Noncompliance material to financial statements noted? ☐ Yes ☒ No

Federal Awards

Internal control over major federal programs:



Type of auditor's report issued on compliance for major federal programs: Unmodified

Any audit findings disclosed that are required to be

reported in accordance with 2 CFR 200.516(a)? ☐ Yes ☒ No

Identification of Major Federal Programs

CFDA Number Name of Federal Program or Cluster

15.022 Department of the Interior – Tribal Self-Governance

Dollar threshold used to distinguish between type A and type B programs: $ 828,299

Auditee qualified as low-risk auditee? ☒ Yes ☐ No

State Financial Assistance

Type of auditor’s report issued on compliance for major state programs: Unmodified

Internal control over major state programs:



Dollar threshold used to distinguish a state major program: $ 150,000

Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Schedule of Findings and Questioned Costs Year Ended December 31, 2019

39

II. Financial Statements Findings

None reported.

III. Federal Awards Findings and Questioned Costs

None reported.

IV. State Awards Findings and Questioned Costs

None reported.


Schedule of Expenditures of Federal Awards Year Ended December 31, 2019

See notes to schedule of expenditures of federal awards. 40

Pass-Through Total

CFDA to Federal

Federal Grantor/Program Title Grant Number Number Sub-recipients Expenditures

U.S. Department of Agriculture

Passed through from State of Alaska Department of Education and Early Development

Early Development

Child and Adult Care Food Program n/a 10.558 -$ 235,732$

Total U.S. Department of Agriculture 235,732

U.S. Department of Commerce

Update and Implement the Comprehensive Economic

Development Strategy 07-84-07201-02 11.302 62,510

Total U.S. Department of Commerce 62,510

U.S. Department of the Interior

Tribal Self-Governance Compact Agreement n/a 15.022 76,981 7,843,023

477 Cluster Plan Year 2019 n/a 15.U01 565,833 10,799,926

Consultation with the Metropolitan Museum of Art & Detroit P19AP00262 15.922 800 20,465

FY18 Documentation/Consultation Grant - Milwaukee Public Museum

& Los Angeles County Museum of Art P18AP00339 15.922 60,362

Subtotal CFDA 15.922 80,827

Total U.S. Department of the Interior 18,723,776

U.S. Department of Justice

Tlingit and Haida Children's Justice Act Initiative 2018-V4-GX-0038 16.582 124,157

Eagle Raven Youth Circle Court to address Tribal

Juvenile Healing to Wellness 2017-DC-BX-0048 16.585 75,455

Tlingit and Haida Violence Against Native Women and Girls Program 2018-TW-AX-0025 16.587 100,371

Tlingit and Haida Re-entry Transitional Housing Proposal 2019-AX-BX-0020 16.608 17,130

COPS Office Tribal Resources Grant Program - Equipment/Training 2018-HE-WX-0008 16.710 183,593

COPS Office Tribal Resources Grant Program - Equipment/Training 2019-HE-WX-0016 16.710 102,533


Tlingit & Haida Comprehensive Opioid Abuse Prevention and

Intervention Project 2018-AR-BC-K032 16.838 81,515

Native Elder Victim Assistance Initiative; and Victim Services Initiative in

Consortium of 6 Southeast Alaska Tribes 2018-VO-GX-0165 16.841 4,527

Passed through from Community Resources for Justice, Inc:

FY15 Justice Reinvestment Initiative: State Level Technical Assistant n/a 16.571 2,362

Total U.S. Department of Justice 691,643

Institute of Museum and Library Services

Museum Services Program MN-00-18-0004-18 45.308 11,443

Native American Library Services NG-01-18-142-18 45.311 8,168

Total Institute of Museum and Library Services 19,611

Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Schedule of Expenditures of Federal Awards Year Ended December 31, 2019

41 See notes to schedule of expenditures of federal awards.

Pass-Through Total

CFDA to Federal


U.S. Department of Transportation

Highway Planning and Construction Cluster

Indian Reservation Roads Planning and Construction n/a 20.205 6,381 757,907

Total U.S. Department of Transportation 757,907

U.S. Environmental Protection Agency

Environmental education, outreach and contaminated sites RP-00J26209 66.817 83,786

Tlingit & Haida (CCTHITA) TRP FY18-19 RP-00J26210 66.817 25,404


Central Council of Tlingit Haida Indians of AK GA-00J20701 66.926 175,973

Total U.S. Environmental Protection Agency 285,163

U.S. Department of Education

Passed through from Alaska Association of School Boards

Promise Neighborhoods

Supporting Transitions and Educational Promise Southeast Alaska U215N170038 84.215 50,000 401,836

Central Council Tlingit & Haida Indian Tribes of Alaska

Tribal Vocational Rehabilitation Project H250K150034-18 84.250K 452,333

Central Council Tlingit & Haida Indian Tribes of Alaska

Tribal Vocational Rehabilitation Project H250K150034-19 84.250K 100,413

Subtotal CFDA 84.250K 552,746

ASTRIDE S356A180036 84.356A 291,842 ASTRIDE S356A180036 84.356A 52,830

Subtotal CFDA 84.356A 344,672

Total U.S. Department of Education 1,299,254

U.S. Department of Health and Human Services

Grants for Native Americans – Elderly Nutrition Title VI 1704AKT6NS 93.047 6,000 284,669

Aging Cluster - Nutrition Services Incentive Program 1704AKNSIT 93.053 2,191 2,191

Native Elderly Caregiver Support 1704AKT6CG 93.054 47,462

Preserving Native Families Partnership Initiative 90FN0029-04 93.086 196,281

Preserving Native Families Partnership Initiative 90FN0029-05 93.086 38,309


Central Council Native Connections Project 5H79SM063465-03 93.243 154,659

Central Council Native Connections Project 5H79SM063465-04 93.243 44,368


Promoting Safe and Stable Families G-18PFAKFPSS 93.556 65,602

Promoting Safe and Stable Families G-19PFAKFPSS 93.556 27,615


Child Support Enforcement:

Tribal Child Support Enforcement Comprehensive Grants FY2019 KPG0287TCSE-01 93.563 726,801

Tribal Child Support Enforcement Comprehensive Grants FY2020 KPG0320TCSE-01 93.563 233,211



Schedule of Expenditures of Federal Awards Year Ended December 31, 2019

See notes to schedule of expenditures of federal awards. 42

Pass-Through Total

CFDA to Federal


Haa Yoo 90NB001501 93.587 92,545

Haa Yoo 90NB001502 93.587 90,637


Head Start 90CI009960 93.600 3,059,242

Child Welfare Social Service G18PFAKCWSS 93.645 42,910

Child Welfare Social Service G19PFAKCWSS 93.645 7,464


Family Violence Prevention and Services G-18PFAKFVPS 93.671 133,158 170,349

Passed through from State of Alaska Department of Health and Social Services:

Foster Care – Title IV-E – Federal Reimbursement 603-19-229 93.658 127,918

Foster Care – Title IV-E – Federal Reimbursement 603-PA-230 93.658 122,129


Total U.S. Department of Health and Human Services 5,534,362

TOTAL EXPENDITURES OF FEDERAL AWARDS 841,344$ 27,609,958$

Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Schedule of Expenditures of Federal Awards Year Ended December 31, 2019

43

Note 1 – Basis of Presentation and Summary of Significant Accounting Policies

The accompanying Schedule of Expenditures of Federal Awards (the SEFA) includes the grant activity of

the Central Council of the Tlingit and Haida Indian Tribes of Alaska (the Central Council) for the year

ended December 31, 2019. The information in the SEFA is presented in accordance with the

requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,

Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because the SEFA

presents only a selected portion of the operations of the Central Council, it is not intended to and does not

present the financial position, changes in net position, or cash flows of the Central Council.

Expenditures reported in the accompanying SEFA are reported on the modified accrual basis of

accounting. Such expenditures are recognized following the cost principles contained in the Uniform

Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Negative amounts shown on the SEFA, if any, represent adjustments or credits made in the normal

course of business to amounts reported as expenditures in prior years. Pass-through entity identifying

numbers are presented where available.

Note 2 – Indirect Cost Rate

The Central Council did not elect to use the 10% de minimis cost rate.

Note 3 – Reconciliation of the Financial Statements to the Schedule of Expenditures of Federal Awards

Grant Fund expenditures reported in the statement of revenues, expenditures

and changes in fund balances—governmental funds

Grants Fund expenditures 32,755,890$

Less:

Expenditures funded by State of Alaska grant assistance (4,541,935)

Expenditures funded by other sources, which are not federal funds (152,654)

Expenditures funded by non-grant assistance (432,356)

Expenditures funded by General Fund, indirect subsidy (18,987)

Total federal award expenditures 27,609,958$

Note 4 – USDA Loans

The Central Council has two loans from the U.S. Department of Agriculture that have a combined

outstanding balance of $152,623 at December 31, 2019, and as there are no significant continuing

compliance requirements, they are excluded from the SEFA.

44

Report of Independent Auditors on Compliance for Each Major State Program

and on Internal Control Over Compliance Required by the State of Alaska

Audit Guide and Compliance Supplement for State Single Audits



Report on Compliance for Each Major State Program

We have audited the Central Council of the Tlingit and Haida Indian Tribes of Alaska’s (the Central

Council) compliance with the types of compliance requirements described in the State of Alaska Audit

Guide and Compliance Supplement for State Single Audits that could have a direct and material

effect on each of the Central Council’s major state programs for the year ended December 31, 2019.

The Central Council’s major state programs are identified in the accompanying schedule of state

financial assistance.

Management’s Responsibility

Management is responsible for compliance with the requirements of laws, regulations, contracts, and

grants applicable to its state programs.


Our responsibility is to express an opinion on compliance for each of the Central Council’s major

state programs based on our audit of the types of compliance requirements referred to above.

We conducted our audit of compliance in accordance with auditing standards generally accepted in

the United States of America; the standards applicable to financial audits contained in Government

Auditing Standards, issued by the Comptroller General of the United States; and the audit

requirements of the State of Alaska Audit Guide and Compliance Supplement for State Single Audits.

Those standards and the State of Alaska Audit Guide and Compliance Supplement for State Single

Audits require that we plan and perform the audit to obtain reasonable assurance about whether

noncompliance with the types of compliance requirements referred to above that could have a direct

and material effect on a major state program occurred. An audit includes examining, on a test basis,

evidence about the Central Council’s compliance with those requirements and performing such other

procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major

state program. However, our audit does not provide a legal determination of the Central Council’s

compliance.

Opinion on Each Major State Program

In our opinion, the Central Council complied, in all material respects, with the types of compliance

requirements referred to above that could have a direct and material effect on each of its major state

programs for the year ended December 31, 2019.

45

Report on Internal Control Over Compliance

Management of the Central Council is responsible for establishing and maintaining effective internal

control over compliance with the types of compliance requirements referred to above. In planning and

performing our audit of compliance, we considered the Central Council’s internal control over

compliance with the types of requirements that could have a direct and material effect on each major

state program to determine the auditing procedures that are appropriate in the circumstances for the

purpose of expressing an opinion on compliance for each major state program and to test and report

on internal control over compliance in accordance with the State of Alaska Audit Guide and

Compliance Supplement for State Single Audits, but not for the purpose of expressing an opinion on

the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on

the effectiveness of the Central Council’s internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over

compliance does not allow management or employees, in the normal course of performing their

assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance

requirement of a state program on a timely basis. A material weakness in internal control over

compliance is a deficiency, or a combination of deficiencies, in internal control over compliance such

that there is a reasonable possibility that material noncompliance with a type of compliance

requirement of a state program will not be prevented, or detected and corrected, on a timely basis. A

significant deficiency in internal control over compliance is a deficiency, or a combination of

deficiencies, in internal control over compliance with a type of compliance requirement of a state

program that is less severe than a material weakness in internal control over compliance, yet

important enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the first

paragraph of this section and was not designed to identify all deficiencies in internal control over

compliance that might be material weaknesses or significant deficiencies. We did not identify any

deficiencies in internal control over compliance that we consider to be material weaknesses.

However, material weaknesses may exist that have not been identified.

The purpose of this report on internal control over compliance is solely to describe the scope of our

testing of internal control over compliance and the results of that testing based on the requirements of

the State of Alaska Audit Guide and Compliance Supplement for State Single Audits. Accordingly,

this report is not suitable for any other purpose.


April 9, 2020


Schedule of State Financial Assistance Year Ended December 31, 2019

See notes to schedule of state financial assistance. 46

Total

State Agency/Program Title Grant Number Expenditures

DEPARTMENT OF HEALTH AND SOCIAL SERVICES

Rural Child Welfare Services * 603-257-19002 112,952$

Rural Child Welfare Services * 603-257-20002 118,643

231,595

Native Family Assistance * 604-266-19002 1,238,254

Native Family Assistance * 604-266-20002 1,655,895

2,894,149

Diligent Relative Search and

Indian Child Welfare Act Preference Search SSFA 116,072

Total Department of Health and Social Services 3,241,816

DEPARTMENT OF EDUCATION AND EARLY DEVELOPMENT

Headstart * HS 19.067.01 112,422

Headstart * HS 20.067.01 356,438

Total Department of Education and Early Development 468,860

DEPARTMENT OF PUBLIC SAFETY

Village Public Safety Officer Program * VPSO 19-403CIP 55,304

Village Public Safety Officer Program * VPSO 19-403 387,134

Village Public Safety Officer Program * VPSO 20-403 388,821

Total Department of Education and Early Development 831,259

TOTAL STATE FINANCIAL ASSISTANCE 4,541,935$

* Major State Programs

Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Schedule of State Financial Assistance Year Ended December 31, 2019

47

Note 1 – Basis of Presentation and Summary of Significant Accounting Policies

The accompanying schedule of state financial assistance includes the state financial assistance of the

Central Council of the Tlingit and Haida Indian Tribes of Alaska for the year ended December 31, 2019.

The information in the schedule of state financial assistance is presented in accordance with the

requirements of the State of Alaska Audit Guide and Compliance Supplement for State Single Audits. The

expenditures reported in the accompanying schedule of state financial assistance are reported on the

modified accrual basis of accounting. Because the schedule of state financial assistance presents only a

selected portion of the operations of the Central Council, it is not intended to, and does not, present the

financial position, changes in net position, or cash flows of the Central Council.


48

Schedule of Expenditures – Budget to Actual – Rural Child Welfare Services (603-257-18002)

Year Ended December 31, 2019

Grant Fiscal Grant Fiscal

Year 2019 Year 2019

Grant 6 Months Ended Variance

Award December 31, 6 Months Ended Favorable

Budget 2018 June 30, 2019 (Unfavorable)

REVENUES

Reimbursable program costs 165,470$ 82,910$ 82,561$ 1$

Indirect revenue 60,910 30,519 30,391 -

Total revenues 226,380 113,429 112,952 1

EXPENDITURES

Personnel 162,342 81,329 81,013 -

Business Insurance 1,548 - 1,548 -

Other 1,580 1,581 - (1)

Indirect costs 60,910 30,519 30,391 -

Total expenditures 226,380 113,429 112,952 (1)

Revenue over (under) expenditures -$ -$ -$ -$

Actual

Rural Child Welfare Services (603-257-19002)


49

Schedule of Expenditures – Budget to Actual – Rural Child Welfare Services (603-257-19002) Year Ended December 31, 2019

REVENUES

Reimbursable program costs

Indirect revenue

Total revenues

EXPENDITURES

Personnel

Business Insurance

Supplies

Other

Indirect costs

Total expenditures

Revenue over (under) expenditures

Actual

Grant Fiscal

Year 2020

Grant 6 Months Ended Variance

Award December 31, Favorable

Budget 2019 (Unfavorable)

163,039$ 85,447$ (77,592)$

63,341 33,196 (30,145)

226,380 118,643 (107,737)

157,640 83,933 73,707

3,108 1,514 1,594

2,291 - 2,291

- - -

63,341 33,196 30,145

226,380 118,643 107,737

-$ -$ -$

Rural Child Welfare Services (603-257-20002)


Combining Statement of Revenues, Expenditures, and Changes in Fund Balance (Deficit) – General Fund


50

Tribal

Direct Administrative Total

REVENUES

Indirect -$ 6,705,341$ 6,705,341$

Other - 9,874 9,874

Total revenues - 6,715,215 6,715,215

EXPENDITURES

Salaries and wages 1,155 2,415,183 2,416,338

Fringe and benefits 338 577,398 577,736

Travel 13,256 340,466 353,722

Training - 27,187 27,187

Contract services 40,067 376,895 416,962

Printing, postage, and supplies 3,270 179,598 182,868

Dues, subscriptions, and advertising (400) 97,249 96,849

Minor equipment - 34,248 34,248

Office rent - 1,257,097 1,257,097

Telephone - 86,553 86,553

Insurance and bonding - 86,211 86,211


maintenance and repairs - 66,194 66,194

Council and committee meeting expenses 33,290 42,624 75,914

Client benefits 12,370 - 12,370

Miscellaneous expense 163,844 15,710 179,554

Allocation of indirect costs 10,713 - 10,713

Total expenditures 277,903 5,602,613 5,880,516

EXCESS OF REVENUES OVER

(UNDER) EXPENDITURES (277,903) 1,112,602 834,699


Transfers, net 296,849 - 296,849

Indirect cost subsidy transfers out - (18,987) (18,987)

Total other financing

sources (uses) 296,849 (18,987) 277,862

NET CHANGE IN FUND BALANCES 18,946 1,093,615 1,112,561

FUND BALANCES (DEFICIT),

beginning of year (3,439,120) 3,883,615 444,495

FUND BALANCES (DEFICIT)

end of year (3,420,174)$ 4,977,230$ 1,557,056$

Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Combining Balance Sheet – Grants Fund December 31, 2019

51

Various Federal Temporary Assistance

Department of Interior Agencies for Needy Families

BIA Compact Native 477

Agreement American Grants Program State of Alaska -

Various Protection – 2000; Department of Health

2xxx Documentation 2015-2017; and Social Services

Funds 3304 3000; 3016 4001 4000

ASSETS

Equity in central treasury 1,709,850$ -$ 1,396,550$ -$ -$

Investments 3,638,448 - - - -

Receivables

Federal - 7,663 - - -

State of Alaska - - - - 346,446

Other - - - - -

Due from other funds - - - 537,244 -

Prepaid expense and other assets - - - - -

TOTAL ASSETS 5,348,298$ 7,663$ 1,396,550$ 537,244$ 346,446$

LIABILITIES AND FUND BALANCE

LIABILITIES

Accounts payable -$ -$ -$ -$ -$

Due to other funds - 7,663 - - 346,446

Unearned revenue 5,348,298 - 1,396,550 - -

Total liabilities 5,348,298 7,663 1,396,550 - 346,446

FUND BALANCE

Nonspendable - - - - -

Restricted - TANF - - - 537,244 -

Assigned - - - - -

Unassigned - - - - -

Total fund balances - - - 537,244 -

TOTAL LIABILITIES AND

FUND BALANCE 5,348,298$ 7,663$ 1,396,550$ 537,244$ 346,446$


Combining Balance Sheet – Grants Fund December 31, 2019

52

ASSETS

Equity in central treasury

Investments

Receivables

Federal

State of Alaska

Other

Due from other funds

Prepaid expense and other assets

TOTAL ASSETS


LIABILITIES

Accounts payable

Due to other funds

Unearned revenue

Total liabilities

FUND BALANCE

Nonspendable

Restricted - TANF

Assigned

Unassigned

Total fund balances


FUND BALANCE

Headstart - Federal and State Department of Health and Human Services Department of Health and Human Services (cont.)

State of Alaska – Federal –

Department of Department of Elderly Native Elderly

Education and Health and Tribal Child Nutrition Caregiver

Early Development Human Services Support Unit Title VI Support

4002 3020 3001 3012 3013

-$ -$ -$ -$ -$

- - - - -

- 235,325 78,559 67,098 7,900

356,438 - - - -

- 282 - - -

- - - - -

- 947 - - -

356,438$ 236,554$ 78,559$ 67,098$ 7,900$

-$ -$ -$ -$ -$

356,438 236,554 78,559 67,098 7,900

- - - - -

356,438 236,554 78,559 67,098 7,900

- 947 - - -

- - - - -

- - - - -

- (947) - - -

- - - - -

356,438$ 236,554$ 78,559$ 67,098$ 7,900$


53

ASSETS


Investments

Receivables

Federal

State of Alaska

Other



TOTAL ASSETS


LIABILITIES

Accounts payable

Due to other funds

Unearned revenue

Total liabilities

FUND BALANCE

Nonspendable

Restricted - TANF

Assigned

Unassigned

Total fund balances


FUND BALANCE

Department of Health and

Department of Health and Human Services (cont.) Human Services (cont.)

Promoting Child

Safe & Stable Welfare Substance

Families NSIP Services Abuse TANF–ICWA

3014 3015 3018 3022 3041

-$ -$ -$ -$ -$

- - - - -

13,015 2,191 3,981 10,941 13,803

- - - - -

- - - - -

- - - - -

- - - - -

13,015$ 2,191$ 3,981$ 10,941$ 13,803$

-$ -$ -$ -$ -$

13,015 2,191 3,981 10,941 13,803

- - - - -

13,015 2,191 3,981 10,941 13,803

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

13,015$ 2,191$ 3,981$ 10,941$ 13,803$



54

ASSETS


Investments

Receivables

Federal

State of Alaska

Other



TOTAL ASSETS


LIABILITIES

Accounts payable

Due to other funds

Unearned revenue

Total liabilities

FUND BALANCE

Nonspendable

Restricted - TANF

Assigned

Unassigned

Total fund balances


FUND BALANCE

Department of Health and Environmental

Human Services (cont.) Protection Agency Department of Education

Tribal

Foster Care Resilience EPA General Response

Haa Yoo Title IV-E Program Assistance Program

3042 4006 3319 3400 3415

-$ -$ -$ -$ -$

- - - - -

21,805 42,934 (148,358) 15,505 8,303

- - - - -

- - - - -

- - 148,358 - -

- - - - -

21,805$ 42,934$ -$ 15,505$ 8,303$

-$ -$ -$ -$ -$

21,805 42,934 - 15,505 8,303

- - - - -

21,805 42,934 - 15,505 8,303

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

21,805$ 42,934$ -$ 15,505$ 8,303$


55

ASSETS


Investments

Receivables

Federal

State of Alaska

Other



TOTAL ASSETS


LIABILITIES

Accounts payable

Due to other funds

Unearned revenue

Total liabilities

FUND BALANCE

Nonspendable

Restricted - TANF

Assigned

Unassigned

Total fund balances


FUND BALANCE

Department of Education Department of Justice Department of Justice (cont.)

Tribal Violence Healing to

Vocational Against Wellness

Rehabilitation STEPS AK ASTRIDE Women Court

3200 3205 3206 3504 3507

-$ -$ -$ -$ -$

- - - - -

49,632 188,212 16,592 10,803 7,238

- - - - -

- - - - -

- - - - -

- - - - -

49,632$ 188,212$ 16,592$ 10,803$ 7,238$

-$ -$ -$ -$ -$

49,632 188,212 16,592 10,803 7,238

- - - - -

49,632 188,212 16,592 10,803 7,238

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

49,632$ 188,212$ 16,592$ 10,803$ 7,238$



56

ASSETS


Investments

Receivables

Federal

State of Alaska

Other



TOTAL ASSETS


LIABILITIES

Accounts payable

Due to other funds

Unearned revenue

Total liabilities

FUND BALANCE

Nonspendable

Restricted - TANF

Assigned

Unassigned

Total fund balances


FUND BALANCE

Department of Justice (cont.)

Crime Opioid Reentry

Victim VPSO US Abuse Transitional

Assistance DOJ COPS Program VOCA Housing

3509 3512 3515 3516 3517

-$ -$ -$ -$ -$

- - - - -

10,150 108,880 67 15 17,130

- - - - -

- - - - -

- - - - -

- - - - -

10,150$ 108,880$ 67$ 15$ 17,130$

-$ -$ -$ -$ -$

10,150 108,880 67 15 17,130

- - - - -

10,150 108,880 67 15 17,130

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

10,150$ 108,880$ 67$ 15$ 17,130$


57

ASSETS


Investments

Receivables

Federal

State of Alaska

Other



TOTAL ASSETS


LIABILITIES

Accounts payable

Due to other funds

Unearned revenue

Total liabilities

FUND BALANCE

Nonspendable

Restricted - TANF

Assigned

Unassigned

Total fund balances


FUND BALANCE

Department

of Commerce Department of Transportation

Economic Museum

Development Roads Program SE TDOT Services Library

Administration Maintenance Program Interest Program Services

3711 5002 6000 3250 3251

-$ 1,375,381$ -$ -$ -$

- - - - -

49,916 - - (4,186) 8,060

- - - - -

- - - - -

- - 996 4,186 -

- - - - -

49,916$ 1,375,381$ 996$ -$ 8,060$

-$ -$ -$ -$ -$

49,916 - - - 8,060

- 1,375,381 - - -

49,916 1,375,381 - - 8,060

- - - - -

- - - - -

- - 996 - -

- - - - -

- - 996 - -

49,916$ 1,375,381$ 996$ -$ 8,060$

Institute of

Museum and

Library Services



58

ASSETS


Investments

Receivables

Federal

State of Alaska

Other



TOTAL ASSETS


LIABILITIES

Accounts payable

Due to other funds

Unearned revenue

Total liabilities

FUND BALANCE

Nonspendable

Restricted - TANF

Assigned

Unassigned

Total fund balances


FUND BALANCE

State of Alaska Other Tribal Grants

Village

USDA SE Rural Public

Food Social Safety

Program Services Officer OCS Compact

4003 4005 4010 4018

-$ -$ -$ -$

- - - -

- - - -

- 7,506 (48,153) 8,127

- - - -

- - 48,153 -

- - - -

-$ 7,506$ -$ 8,127$

-$ -$ -$ -$

94,323 7,506 - 8,127

- - - -

94,323 7,506 - 8,127

- - - -

- - - -

- - - -

(94,323) - - -

(94,323) - - -

-$ 7,506$ -$ 8,127$


59

ASSETS


Investments

Receivables

Federal

State of Alaska

Other



TOTAL ASSETS


LIABILITIES

Accounts payable

Due to other funds

Unearned revenue

Total liabilities

FUND BALANCE

Nonspendable

Restricted - TANF

Assigned

Unassigned

Total fund balances


FUND BALANCE

Other Tribal Grants Other Tribal Grants (cont.)

Alumni

King Emergency Scholarship

Salmon Medical Assistance Headstart

Derby Fund Program Foundation

1200 1201 1202 1209

-$ -$ -$ -$

- - - -

- - - -

- - - -

- - - -

3,961 6,828 6,799 15,623

- - - -

3,961$ 6,828$ 6,799$ 15,623$

-$ -$ -$ -$

- - - -

- - - -

- - - -

- - - -

- - - -

3,961 6,828 6,799 15,623

- - - -

3,961 6,828 6,799 15,623

3,961$ 6,828$ 6,799$ 15,623$



60

ASSETS


Investments

Receivables

Federal

State of Alaska

Other



TOTAL ASSETS


LIABILITIES

Accounts payable

Due to other funds

Unearned revenue

Total liabilities

FUND BALANCE

Nonspendable

Restricted - TANF

Assigned

Unassigned

Total fund balances


FUND BALANCE

Other Tribal Grants (cont.) Other Tribal Grants (cont.)

Smart

Choices TFYS Economic

Society Activities Development TCSU

1211 1212 1219 1220

-$ -$ -$ -$

- - - -

- - - -

- - - -

- - - -

11,460 2,501 4,259 34,696

- - - -

11,460$ 2,501$ 4,259$ 34,696$

-$ -$ -$ 34,696$

- - - -

- - - -

- - - 34,696

- - - -

- - - -

11,460 2,501 4,259 -

- - - -

11,460 2,501 4,259 -

11,460$ 2,501$ 4,259$ 34,696$


61

ASSETS


Investments

Receivables

Federal

State of Alaska

Other



TOTAL ASSETS


LIABILITIES

Accounts payable

Due to other funds

Unearned revenue

Total liabilities

FUND BALANCE

Nonspendable

Restricted - TANF

Assigned

Unassigned

Total fund balances


FUND BALANCE

Other Tribal Grants (cont.)

Language Tribal Education Land

Programs Court Support Services Into Trust

1221 1222 1223 1224

-$ -$ -$ -$

- - - -

- - - -

- - - -

- - - -

98,610 11,664 4,060 1,734

- - - -

98,610$ 11,664$ 4,060$ 1,734$

-$ -$ -$ -$

- - - -

- - - -

- - - -

- - - -

- - - -

98,610 11,664 4,060 1,734

- - - -

98,610 11,664 4,060 1,734

98,610$ 11,664$ 4,060$ 1,734$



62

ASSETS


Investments

Receivables

Federal

State of Alaska

Other



TOTAL ASSETS


LIABILITIES

Accounts payable

Due to other funds

Unearned revenue

Total liabilities

FUND BALANCE

Nonspendable

Restricted - TANF

Assigned

Unassigned

Total fund balances


FUND BALANCE


Grants Fund

Total

VW Settlement Combining (Memorandum

NICWA Trust Eliminations Only)

1309 1410

25,000$ 157,837$ -$ 4,664,618$

- - - 3,638,448

- - - 843,174

- - - 670,364

- - - 282

- - (941,132) -

- - - 947

25,000$ 157,837$ (941,132)$ 9,817,833$

-$ -$ -$ 34,696$

- - (941,132) 868,655

25,000 157,837 - 8,303,066

25,000 157,837 (941,132) 9,206,417

- - - 947

- - - 537,244

- - (95,270) 73,225

- - 95,270 -

- - - 611,416

25,000$ 157,837$ (941,132)$ 9,817,833$

Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Grants Fund Year Ended December 31, 2019

63

Various Federal Temporary Assistance

Department of Interior Agencies for Needy Families

BIA Compact Native 477

Agreement American Grants Program State of Alaska -

Various Protection – 2000; Department of Health

2xxx Documentation 2015-2017; and Social Services

Funds 3304 3000; 3016 4001 4000

REVENUES

Reimbursable program costs -$ 58,436$ -$ 230,410$ 2,633,039$

Indirect revenue - 22,391 - 120,973 261,110

Compact funding:

Direct 5,701,375 - 8,759,251 - -

BIA indirect 2,141,648 - 2,040,675 - -

Other - - - - -

Total revenues 7,843,023 80,827 10,799,926 351,383 2,894,149

EXPENDITURES

Salaries and wages 2,266,660 26,531 1,948,522 109,659 260,318

Fringe and benefits 587,334 8,883 427,932 17,975 56,350

Travel 602,268 22,222 165,460 40,993 -

Training 34,941 - 63,213 2,050 -

Contract services 1,010,036 - 224,532 107,169 116,665

Pass-through 76,981 800 565,833 - -

Printing, postage, and supplies 244,713 - 134,502 20,907 -

Dues, subscriptions, and advertising 50,529 - 6,079 3,016 -

Minor equipment 5,307 - - - -

Utilities 15,221 - 9,311 - -

Fuel oil 2,311 - - - -

Janitorial - - 25,021 - -

Property tax 6,878 - - - -

Office rent 68,219 - 210,394 - -

Telephone 24,735 - 15,581 762 -

Facility 5,081 - 5,735 - -

Insurance and bonding 19,163 - 5,194 5,872 -


maintenance, and repairs 6,991 - 26,187 2,635 -

Council and committee meeting expense 123,330 - 7,425 95 -

Client benefits 401,736 - 4,630,011 250 2,199,706

Miscellaneous expense 37,151 - 5,548 - -

Capital outlay 111,790 - 282,771 - -

Allocation of indirect costs 2,141,648 22,391 2,040,675 120,973 261,110

Total expenditures 7,843,023 80,827 10,799,926 432,356 2,894,149


(UNDER) EXPENDITURES - - - (80,973) -


Indirect cost subsidy transfers in - - - - -

Transfers, net - - - - -

Total other financing sources (uses) - - - - -

NET CHANGE IN FUND BALANCES - - - (80,973) -


beginning of year - - - 618,217 -


end of year -$ -$ -$ 537,244$ -$


Combining Statement of Revenues, Expenditures, and Changes in Fund Balances – Grants Fund


64

REVENUES


Indirect revenue

Compact funding:

Direct

BIA indirect

Other

Total revenues

EXPENDITURES

Salaries and wages

Fringe and benefits

Travel

Training

Contract services

Pass-through

Printing, postage, and supplies

Dues, subscriptions, and advertising

Minor equipment

Utilities

Fuel oil

Janitorial

Property tax

Office rent

Telephone

Facility

Insurance and bonding


maintenance, and repairs

Council and committee meeting expense

Client benefits

Miscellaneous expense

Capital outlay

Allocation of indirect costs

Total expenditures


(UNDER) EXPENDITURES


Indirect cost subsidy transfers in

Transfers, net

Total other financing sources (uses)

NET CHANGE IN FUND BALANCES


beginning of year


end of year

Headstart - Federal and State Department of Health and Human Services Department of Health and Human Services (cont.)

State of Alaska – Federal – Family Violence

Department of Department of Protection, Elderly

Education and Health and Tribal Child Prevention, Nutrition

Early Development Human Services Support Unit and Services Title VI

4002 3020 3001 3010 3012

405,346$ 2,703,795$ 691,402$ 159,943$ 206,698$

63,514 355,447 268,610 10,406 77,971

- - - - -

- - - - -

- - - - -

468,860 3,059,242 960,012 170,349 284,669

321,671 1,475,132 425,443 6,395 80,731

83,675 361,036 132,758 2,501 28,370

- 81,011 35,184 4,209 9,781

- 23,105 6,930 - -

- 78,784 45 - 4,650

- - - 133,158 6,000

- 64,832 76,502 6,147 2,373

- 9,354 518 - -

- - - - -

- 29,501 - - -

- 17,962 - - -

- 9,664 - - -

- - - - -

- 169,668 - - -

- 20,701 - - -

- 67,670 - - -

- 25,684 3,062 - 3,063

- 14,444 3,084 - 8,461

- 3,817 - - 333

- 117,078 - - -

- 5,397 7,876 7,533 62,936

- 128,955 - - -

63,514 355,447 268,610 10,406 77,971

468,860 3,059,242 960,012 170,349 284,669

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

-$ -$ -$ -$ -$


65

REVENUES


Indirect revenue

Compact funding:

Direct

BIA indirect

Other

Total revenues

EXPENDITURES

Salaries and wages

Fringe and benefits

Travel

Training

Contract services

Pass-through



Minor equipment

Utilities

Fuel oil

Janitorial

Property tax

Office rent

Telephone

Facility





Client benefits


Capital outlay


Total expenditures





Transfers, net




beginning of year


end of year

Department of Health and Human Services (cont.) Department of Health and Human Services (cont.)

Native Elderly Promoting Child

Caregiver Safe & Stable Welfare Substance

Support Families NSIP Services Abuse

3013 3014 3015 3018 3022

34,182$ 67,135$ 2,191$ 45,794$ 143,340$

13,280 26,082 - 4,580 55,687

- - - - -

- - - - -

- - - - -

47,462 93,217 2,191 50,374 199,027

11,935 32,949 - - 75,213

4,458 11,733 - - 25,216

805 3,291 - (132) 17,053

- - - 19,858 -

- - - 1,900 4,145

- - 2,191 - -

189 3,822 - 1,424 955

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

- - - 1,522 -

- - - - -

3,063 3,062 - 1,210 -

- - - 10,622 -

- - - 177 -

- - - - -

13,732 12,278 - 9,213 20,758

- - - - -

13,280 26,082 - 17,792 55,687

47,462 93,217 2,191 63,586 199,027

- - - (13,212) -

- - - 13,212 -

- - - - -

- - - 13,212 -

- - - - -

- - - - -

-$ -$ -$ -$ -$




66

REVENUES


Indirect revenue

Compact funding:

Direct

BIA indirect

Other

Total revenues

EXPENDITURES

Salaries and wages

Fringe and benefits

Travel

Training

Contract services

Pass-through



Minor equipment

Utilities

Fuel oil

Janitorial

Property tax

Office rent

Telephone

Facility





Client benefits


Capital outlay


Total expenditures





Transfers, net




beginning of year


end of year

Department of Health and Human Services (cont.)

Foster Care Opioid Abuse

TANF–ICWA Haa Yoo Title IV-E Program

3041 3042 4006 3515

168,952$ 131,928$ 180,084$ 58,707$

65,638 51,254 69,963 22,808

- - - -

- - - -

- - - -

234,590 183,182 250,047 81,515

103,989 99,130 116,267 44,814

29,783 15,155 38,296 13,860

8,966 1,365 286 -

- 360 - -

21,330 14,625 - -

- - - -

1,477 565 - 33

- - 85 -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - 2,595 -

- - - -

3,062 - 15,389 -

- - 5,909 -

- - - -

- - - -

345 728 1,257 -

- - - -

65,638 51,254 69,963 22,808

234,590 183,182 250,047 81,515

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

-$ -$ -$ -$


67

REVENUES


Indirect revenue

Compact funding:

Direct

BIA indirect

Other

Total revenues

EXPENDITURES

Salaries and wages

Fringe and benefits

Travel

Training

Contract services

Pass-through



Minor equipment

Utilities

Fuel oil

Janitorial

Property tax

Office rent

Telephone

Facility





Client benefits


Capital outlay


Total expenditures





Transfers, net




beginning of year


end of year

Department of Health and

Human Services (cont.) Environmental Protection Agency Department of Education

Reentry

Transitional EPA General Response

VOCA Housing Assistance Program

3516 3517 3400 3415

3,260$ 12,337$ 124,161$ 78,639$

1,267 4,793 49,237 30,551

- - - -

- - - -

- - 2,575 -

4,527 17,130 175,973 109,190

2,437 7,226 77,795 56,187

823 1,428 29,228 20,223

- 3,372 9,994 2,229

- - - -

- - - -

- - - -

- 311 794 -

- - 56 -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - 979 -

- - - -

- - 7,890 -

- - - -

1,267 4,793 49,237 30,551

4,527 17,130 175,973 109,190

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

-$ -$ -$ -$




68

REVENUES


Indirect revenue

Compact funding:

Direct

BIA indirect

Other

Total revenues

EXPENDITURES

Salaries and wages

Fringe and benefits

Travel

Training

Contract services

Pass-through



Minor equipment

Utilities

Fuel oil

Janitorial

Property tax

Office rent

Telephone

Facility





Client benefits


Capital outlay


Total expenditures





Transfers, net




beginning of year


end of year

Department of Education Department of Justice Department of Justice (cont.)

Tribal Violence

Vocational Children’s Against

STEPS AK ASTRIDE Rehabilitation Justice Act Women

3205 3206 3200 3503 3504

303,393$ 248,233$ 409,098$ -$ 72,287$

98,443 96,439 143,648 - 28,084

- - - - -

- - - - -

- - - - -

401,836 344,672 552,746 - 100,371

145,587 44,082 170,430 - 41,359

30,254 9,890 38,480 - 13,485

7,435 44,207 34,905 - 13,232

- - 1,898 - -

7,301 102,871 135 - -

50,000 - - - -

62,638 16,629 14,742 - 4,211

- - 1,091 - -

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

- - 484 - -

- - - - -

- - 3,062 - -

- - 3,293 - -

- - 596 - -

- - 100,633 - -

178 30,554 - - -

- - 39,349 - -

98,443 96,439 143,648 - 28,084

401,836 344,672 552,746 - 100,371

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

-$ -$ -$ -$ -$


69

REVENUES


Indirect revenue

Compact funding:

Direct

BIA indirect

Other

Total revenues

EXPENDITURES

Salaries and wages

Fringe and benefits

Travel

Training

Contract services

Pass-through



Minor equipment

Utilities

Fuel oil

Janitorial

Property tax

Office rent

Telephone

Facility





Client benefits


Capital outlay


Total expenditures





Transfers, net




beginning of year


end of year

Department

Department of Justice (cont.) of Commerce

Justice Healing to Crime Economic

Reinvestment Wellness Victim VPSO US Development

Initiative Court Assistance DOJ COPS Administration

3506 3507 3509 3512 3711

2,362$ 54,343$ 89,418$ 276,892$ 45,020$

- 21,112 34,739 9,234 17,490

- - - - -

- - - - -

- - - - -

2,362 75,455 124,157 286,126 62,510

1,719 49,138 60,901 - 38,684

643 5,205 27,459 - 5,620

- - 355 10,208 -

- - - - -

- - - - -

- - - - -

- - - 13,560 656

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

- - 703 - 60

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

- - - 253,124 -

918 21,112 34,739 9,234 17,490

3,280 75,455 124,157 286,126 62,510

(918) - - - -

918 - - - -

- - - - -

918 - - - -

- - - - -

- - - - -

-$ -$ -$ -$ -$




70

REVENUES


Indirect revenue

Compact funding:

Direct

BIA indirect

Other

Total revenues

EXPENDITURES

Salaries and wages

Fringe and benefits

Travel

Training

Contract services

Pass-through



Minor equipment

Utilities

Fuel oil

Janitorial

Property tax

Office rent

Telephone

Facility





Client benefits


Capital outlay


Total expenditures





Transfers, net




beginning of year


end of year

Institute of

Museum and

Department of Transportation Library Services State of Alaska

Roads Program SE TDOT Museum Services Library

Maintenance Program Interest Program Services

5002 6000 3250 3251

559,241$ -$ 8,241$ 8,168$

198,666 - 3,202 -

- - - -

- - - -

- 491 - -

757,907 491 11,443 8,168

320,027 - 4,175 -

110,192 - 854 -

21,561 - 2,248 -

3,164 - - -

1,643 - - -

6,381 - - -

8,301 - 964 8,168

50 - - -

- - - -

- - - -

1,096 - - -

- - - -

- - - -

2,400 - - -

1,803 - - -

29,578 - - -

- - - -

5,527 - - -

- - - -

- - - -

2,018 - - -

45,500 - - -

198,666 - 3,202 3,173

757,907 - 11,443 11,341

- 491 - (3,173)

- - - 3,173

- - - -

- - - 3,173

- 491 - -

- 505 - -

-$ 996$ -$ -$


71

REVENUES


Indirect revenue

Compact funding:

Direct

BIA indirect

Other

Total revenues

EXPENDITURES

Salaries and wages

Fringe and benefits

Travel

Training

Contract services

Pass-through



Minor equipment

Utilities

Fuel oil

Janitorial

Property tax

Office rent

Telephone

Facility





Client benefits


Capital outlay


Total expenditures





Transfers, net




beginning of year


end of year

State of Alaska Other Tribal Grants

Village Village

USDA SE Rural Public Public

Food Social Safety Safety

Program Services Officer OCS Compact Officer

4003 4005 4010 4018 4020

201,132$ 168,008$ 605,314$ 83,595$ 55,304$

- 63,587 170,641 32,477 -

- - - - -

- - - - -

- - - - -

201,132 231,595 775,955 116,072 55,304

- 121,026 421,112 49,402 -

- 43,920 128,989 24,092 -

- - 26,271 2,155 10,000

- - 40 - -

116,707 - 21,372 5,000 -

- - - - -

80 - 7,530 773 -

- - - 1,120 -

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

- - - - -

- - - 715 -

- - - - -

- 3,062 - - -

- - - - -

- - - - -

118,945 - - - -

- - - 338 -

- - - - 45,304

- 65,271 170,641 32,477 -

235,732 233,279 775,955 116,072 55,304

(34,600) (1,684) - - -

- 1,684 - - -

- - - - -

- 1,684 - - -

(34,600) - - - -

(59,723) - - - -

(94,323)$ -$ -$ -$ -$




72

REVENUES


Indirect revenue

Compact funding:

Direct

BIA indirect

Other

Total revenues

EXPENDITURES

Salaries and wages

Fringe and benefits

Travel

Training

Contract services

Pass-through



Minor equipment

Utilities

Fuel oil

Janitorial

Property tax

Office rent

Telephone

Facility





Client benefits


Capital outlay


Total expenditures





Transfers, net




beginning of year


end of year

Other Tribal Grants Other Tribal Grants (cont.)

Alumni

King Emergency Scholarship

Salmon Medical Assistance Headstart

Derby Fund Program Foundation

1200 1201 1202 1209

-$ -$ -$ -$

- - - -

- - - -

- - - -

- 40 4,287 2,051

- 40 4,287 2,051

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - 415 117

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - (410) -

- - 2,952 6,362

- - - -

- - - -

- - 2,957 6,479

- 40 1,330 (4,428)

- - - -

- - - -

- - - -

- 40 1,330 (4,428)

3,961 6,788 5,469 20,051

3,961$ 6,828$ 6,799$ 15,623$


73

REVENUES


Indirect revenue

Compact funding:

Direct

BIA indirect

Other

Total revenues

EXPENDITURES

Salaries and wages

Fringe and benefits

Travel

Training

Contract services

Pass-through



Minor equipment

Utilities

Fuel oil

Janitorial

Property tax

Office rent

Telephone

Facility





Client benefits


Capital outlay


Total expenditures





Transfers, net




beginning of year


end of year

Other Tribal Grants (cont.) Other Tribal Grants (cont.)

Smart

Choices TFYS Economic Language

Society Activities Development Programs

1211 1212 1219 1221

-$ -$ -$ -$

- - - -

- - - -

- - - -

3,010 2,650 34,017 94,171

3,010 2,650 34,017 94,171

- - - -

- - - -

- (213) - 7,961

- - - -

11,550 - - 4,000

- - - -

(20,000) - 1,193 10,582

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- 1,805 42,897 3,141

- - - -

- - - -

(8,450) 1,592 44,090 25,684

11,460 1,058 (10,073) 68,487

- - - -

- - - -

- - - -

11,460 1,058 (10,073) 68,487

- 1,443 14,332 30,123

11,460$ 2,501$ 4,259$ 98,610$




74

REVENUES


Indirect revenue

Compact funding:

Direct

BIA indirect

Other

Total revenues

EXPENDITURES

Salaries and wages

Fringe and benefits

Travel

Training

Contract services

Pass-through



Minor equipment

Utilities

Fuel oil

Janitorial

Property tax

Office rent

Telephone

Facility





Client benefits


Capital outlay


Total expenditures





Transfers, net




beginning of year


end of year


Tribal Education Land CCTHITA

Court Support Services Into Trust Events Grants Fund

1222 1223 1224 1225 Total

-$ -$ -$ -$ 11,329,828$

- - - - 2,493,324

- - - - 14,460,626

- - - - 4,182,323

6,275 - - 76,387 225,954

6,275 - - 76,387 32,692,055

- - - - 9,016,646

- - - - 2,336,100

1,254 361 - - 1,190,297

- - - - 155,559

- - - 71,815 1,926,275

- - - - 841,344

- 20 - 4,555 694,680

- - - - 71,898

- - - - 5,307

- - - - 54,033

- - - - 21,369

- - - - 34,685

- - - - 6,878

- - - - 450,681

- - - - 69,661

- - - - 108,064

- - - - 93,948

- - - - 87,153

- - - - 136,752

- 843 - - 7,568,792

4 189 - 1,261 284,341

- - - - 906,793

- - - - 6,694,634

1,258 1,413 - 77,631 32,755,890 -

5,017 (1,413) - (1,244) (63,835) -

- - - - 18,987

- - - 1,244 1,244

- - - 1,244 20,231

5,017 (1,413) - - (43,604)

6,647 5,473 1,734 - 655,020

11,664$ 4,060$ 1,734$ -$ 611,416$

Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Balance Sheet – Tribal Trust December 31, 2019

75

Tribal Trust

1900

ASSETS


Investments 18,635,328$

Other receivables 17,036

Due from other funds 2,003,329

TOTAL ASSETS 20,655,693$


FUND BALANCE

Committed 20,655,693$

TOTAL FUND BALANCE 20,655,693$


Statement of Revenues, Expenditures, and Changes in Fund Balances – Tribal Trust Year Ended December 31, 2019

76

Tribal Trust

1900

REVENUES

Investment income (loss) 3,492,345$

EXPENDITURES

Investment fees 63,949

Other 108,331

Total expenditures 172,280

REVENUES OVER (UNDER) EXPENDITURES 3,320,065

OTHER FINANCING USES

Transfers out (798,094)

NET CHANGE IN FUND BALANCES 2,521,971

FUND BALANCES, beginning of year 18,133,722

FUND BALANCES, end of year 20,655,693$

Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Combining Statement of Net Position – Non-Major Enterprise Funds December 31, 2019

77

Business-Type Activities Business-Type Activities (cont.)

Non-major Enterprise Funds Non-major Enterprise Funds (cont.)

1500 1540 1545

Cultural

Immersion

VTRC Park Sacred Grounds

ASSETS

Current assets

Accounts receivables 50,281$ -$ 1,276$

Inventory - - 1,660

Due from other funds - - 21,297

Total assets 50,281$ -$ 24,233$


LIABILITIES

Current liabilities

Accounts payable -$ -$ 943$

Due to other funds 718,261 58,738 -

Unearned revenue - - 2,854

Total liabilities 718,261 58,738 3,797

NET POSITION

Unrestricted (deficit) (667,980) (58,738) 20,436

Total net position (667,980)$ (58,738)$ 20,436$


Combining Statement of Net Position – Non-Major Enterprise Funds December 31, 2019

78


Non-major Enterprise Funds

ASSETS

Current assets

Accounts receivables

Inventory


Total assets


LIABILITIES

Current liabilities

Accounts payable

Due to other funds

Unearned revenue

Total liabilities

NET POSITION

Unrestricted (deficit)

Total net position

Business-Type Activities (cont.)

Non-major Enterprise Funds (cont.)

1550 1555 1560

Smokehouse Sacred Little Eagles

Catering Shine & Ravens Total

242,787$ -$ -$ 294,344$

- - - 1,660

157,063 664 155,605 334,629

399,850$ 664$ 155,605$ 630,633$

46,925$ (307)$ -$ 47,561$

- - - 776,999

- 2,749 - 5,603

46,925 2,442 - 830,163

352,925 (1,778) 155,605 (199,530)

352,925$ (1,778)$ 155,605$ (199,530)$

Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Combining Statement of Revenues, Expenses and Changes in Net Position (Deficit) – Non-Major Enterprise Funds Year Ended December 31, 2019

79

Business-Type Activities Business-Type Activities (cont.)

Non-major Enterprise Funds Non-major Enterprise Funds (cont.)

1500 1540 1545

Cultural

Immersion

VTRC Park Sacred Grounds

OPERATING REVENUES

Sales and rental income 27,639$ -$ -$

Other revenue (2,000) 35 224,806

Total operating revenues 25,639 35 224,806

OPERATING EXPENSES

Salaries and wages 3,874 - -

Fringe and benefits 878 - -

Travel (341) - 765

Training 10,455 - -

Contract services - - -

Printing, postage, and supplies 1,432 - 172,946

Dues, subscriptions, and

advertising 1,449 - 5,336

Utilities - - 942

Fuel oil - - 914

Office rent - 22,266 18,960

Telephone - - 261

Facility - - 276

Insurance and bonding 5,088 - 143


maintenance, and repairs 2,322 - 8


meeting expense - - -

Miscellaneous expense 1,541 3 7,127

Total expenditures 26,698 22,269 207,678

CHANGE IN NET POSITION (1,059) (22,234) 17,128

NET POSITION (DEFICIT),

beginning of year (666,921) (36,504) 3,308


end of year (667,980)$ (58,738)$ 20,436$


Combining Statement of Revenues, Expenses and Changes in Net Position (Deficit) – Non-Major Enterprise Funds


80


Non-major Enterprise Funds

OPERATING REVENUES

Sales and rental income

Other revenue

Total operating revenues

OPERATING EXPENSES

Salaries and wages

Fringe and benefits

Travel

Training

Contract services


Dues, subscriptions, and

advertising

Utilities

Fuel oil

Office rent

Telephone

Facility





meeting expense


Total expenditures

CHANGE IN NET POSITION


beginning of year


end of year

Business-Type Activities (cont.)

Non-major Enterprise Funds (cont.)

1550 1555 1560

Smokehouse Sacred Little Eagles

Catering Shine & Ravens Total

703,772$ 56,900$ 365,833$ 1,154,144$

- - - 222,841

703,772 56,900 365,833 1,376,985

- - 47,149 51,023

- - 5,405 6,283

492 - 6,251 7,167

195 - 3,370 14,020

7,055 160 35,851 43,066

401,048 34,408 102,875 712,709

2,026 960 7,423 17,194

5,236 7,085 - 13,263

6,200 5,239 - 12,353

12,000 7,800 - 61,026

- - - 261

- - - 276

- - 1,581 6,812

4,840 - - 7,170

240 - - 240

2,223 2,402 323 13,619

441,555 58,054 210,228 966,482

262,217 (1,154) 155,605 410,503

90,708 (624) - (610,033)

352,925$ (1,778)$ 155,605$ (199,530)$

Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Statement of Net Position – Internal Service Fund December 31, 2019

81


Real and

Personal

Other Property Total

CURRENT ASSETS

Accounts receivable -$ 1,400$ 1,400

Prepaid expense and other assets 20,000 650 20,650

Total current assets 20,000 2,050 22,050

NON-CURRENT ASSETS

Capital assets, net 3,480,000 10,349,739 13,829,739

TOTAL ASSETS 3,500,000$ 10,351,789$ 13,851,789$


CURRENT LIABILITIES

Accounts payable -$ 650$ 650$

Due to other funds 1,070,952 1,800,029 2,870,981

Current portion of notes payable - 488,102 488,102

Total current liabilities 1,070,952 2,288,781 3,359,733

NON-CURRENT LIABILITIES

Notes payable, net of current portion 2,469,111 3,592,980 6,062,091

Accrued leave - 487 487

Total liabilities 2,469,111 5,882,248 9,422,311

NET POSITION

Net investment in capital assets 1,010,889 6,268,657 7,279,546

Unrestricted (deficit) (1,050,952) (1,799,116) (2,850,068)

Total net position (40,063) 4,469,541 4,429,478

TOTAL LIABILITIES AND NET POSITION 3,500,000$ 10,351,789$ 13,851,789$


Statement of Revenues, Expenses, and Changes in Net Position (Deficit) – Internal Service Fund


82


Real and

Personal

Other Property Total

OPERATING REVENUES

Charges to other funds -$ 1,257,097$ 1,257,097$

Rental income - 72,240 72,240

Total operating revenues - 1,329,337 1,329,337

OPERATING EXPENSES

Salaries and wages - 7,142 7,142

Fringe and benefits - 1,173 1,173

Contract services 12,890 464,767 477,657

Training - 249 249

Printing, postage, and supplies - 9,663 9,663

Building and vehicle lease, -

maintenance, and repairs - 5,466 5,466

Dues, subscriptions, and advertising - 728 728

Insurance and bonding 1,368 91,110 92,478

Fuel oil 874 51,291 52,165

Telephone - 2,420 2,420

Utilities - 92,691 92,691

Janitorial - 20,653 20,653

Property tax 4,829 13,056 17,885

Facility 2,752 174,657 177,409

Depreciation expense 422,711 244,408 667,119

Total expenditures 445,424 1,179,474 1,624,898

OPERATING LOSS (445,424) 149,863 (295,561)

NON-OPERATING REVENUES (EXPENSES)

Transfers, net - 986,492 986,492

Interest expense (24,206) (143,004) (167,210)

Total nonoperating

expenses (24,206) 843,488 819,282

NET CHANGE IN NET POSITION (469,630) 993,351 523,721

NET POSITION (DEFICIT), beginning of year (1,775,463) 5,681,220 3,905,757

NET POSITION (DEFICIT), end of year (2,245,093)$ 6,674,571$ 4,429,478$

central council of the tlingit and haida indian tribes of alaskaof the tlingit and haida indian...

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