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
Supplementary Information
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
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
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
6 See accompanying notes.
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:
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
See accompanying notes. 7
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
8 See accompanying notes.
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.
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
See accompanying notes. 9
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
10 See accompanying notes.
Statement of Revenues, Expenses, and Changes in Net Position (Deficit) – Proprietary Funds Year Ended December 31, 2019
Governmental
Business-Type Activities Activities
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
See accompanying notes. 11
Statement of Cash Flows – Proprietary Funds Year Ended 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
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
12 See accompanying notes.
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
See accompanying notes. 13
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).
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Financial Statements December 31, 2019
16
Note 1 – Summary of Significant Accounting Policies (continued)
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.
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Financial Statements
December 31, 2019
17
Note 1 – Summary of Significant Accounting Policies (continued)
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.
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Financial Statements December 31, 2019
18
Note 1 – Summary of Significant Accounting Policies (continued)
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.
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Financial Statements
December 31, 2019
19
Note 1 – Summary of Significant Accounting Policies (continued)
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.
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Financial Statements December 31, 2019
20
Note 1 – Summary of Significant Accounting Policies (continued)
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.
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Financial Statements
December 31, 2019
21
Note 1 – Summary of Significant Accounting Policies (continued)
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.
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Financial Statements December 31, 2019
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Financial Statements
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.
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Financial Statements December 31, 2019
24
Note 3 – Equity in Central Treasury (continued)
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.
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Financial Statements
December 31, 2019
25
Note 3 – Equity in Central Treasury (continued)
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.
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Financial Statements December 31, 2019
26
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
Total capital assets
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)
Total capital assets
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
Total capital assets
being depreciated 1,774,802 - - 1,774,802
Less accumulated depreciation (477,443) (112,679) - (590,122)
Total capital assets
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Financial Statements
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
Governmental Activities
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$
Note payable to bank, original loan balance
$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
Note payable to bank, original loan balance
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Financial Statements December 31, 2019
28
Note 6 – Long-Term Debt (continued)
Balance Balance Amount
January 1, December 31, Due Within
2019 Increases Decreases 2019 One Year
Business-Type Activities
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:
Governmental Activities
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$
Business-Type Activities
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Financial Statements
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.
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Financial Statements December 31, 2019
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.
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Financial Statements
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Financial Statements December 31, 2019
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.
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Notes to Financial Statements
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
The Members of the Council
Central Council of the Tlingit and Haida Indian Tribes of Alaska
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.
Bellingham, Washington
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
The Members of the Council
Central Council of the Tlingit and Haida Indian Tribes of Alaska
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.
Auditor’s Responsibility
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.
Bellingham, Washington
April 9, 2020
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
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:
Material weakness(es) identified? ☐ Yes ☒ No
Significant deficiency(ies) identified? ☐ Yes ☒ None reported
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:
Material weakness(es) identified? ☐ Yes ☒ No
Significant deficiency(ies) identified? ☐ Yes ☒ None reported
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.
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
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
Subtotal CFDA 16.710 286,126
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
Federal Grantor/Program Title Grant Number Number Sub-recipients Expenditures
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
Subtotal CFDA 66.817 109,190
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
Subtotal CFDA 93.086 234,590
Central Council Native Connections Project 5H79SM063465-03 93.243 154,659
Central Council Native Connections Project 5H79SM063465-04 93.243 44,368
Subtotal CFDA 93.243 199,027
Promoting Safe and Stable Families G-18PFAKFPSS 93.556 65,602
Promoting Safe and Stable Families G-19PFAKFPSS 93.556 27,615
Subtotal CFDA 93.556 93,217
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
Subtotal CFDA 93.563 960,012
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
See notes to schedule of expenditures of federal awards. 42
Pass-Through Total
CFDA to Federal
Federal Grantor/Program Title Grant Number Number Sub-recipients Expenditures
Haa Yoo 90NB001501 93.587 92,545
Haa Yoo 90NB001502 93.587 90,637
Subtotal CFDA 93.587 183,182
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
Subtotal CFDA 93.645 50,374
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
Subtotal CFDA 93.658 250,047
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
The Members of the Council
Central Council of the Tlingit and Haida Indian Tribes of Alaska
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.
Auditor’s Responsibility
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.
Bellingham, Washington
April 9, 2020
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
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.
Supplementary Information
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
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)
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
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)
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance (Deficit) – General Fund
Year Ended December 31, 2019
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
Building and vehicle lease,
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
OTHER FINANCING SOURCES (USES)
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
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 AND FUND BALANCE
LIABILITIES
Accounts payable
Due to other funds
Unearned revenue
Total liabilities
FUND BALANCE
Nonspendable
Restricted - TANF
Assigned
Unassigned
Total fund balances
TOTAL LIABILITIES AND
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Combining Balance Sheet – Grants Fund December 31, 2019
53
ASSETS
Equity in central treasury
Investments
Receivables
Federal
State of Alaska
Other
Due from other funds
Prepaid expense and other assets
TOTAL ASSETS
LIABILITIES AND FUND BALANCE
LIABILITIES
Accounts payable
Due to other funds
Unearned revenue
Total liabilities
FUND BALANCE
Nonspendable
Restricted - TANF
Assigned
Unassigned
Total fund balances
TOTAL LIABILITIES AND
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
Combining Balance Sheet – Grants Fund December 31, 2019
54
ASSETS
Equity in central treasury
Investments
Receivables
Federal
State of Alaska
Other
Due from other funds
Prepaid expense and other assets
TOTAL ASSETS
LIABILITIES AND FUND BALANCE
LIABILITIES
Accounts payable
Due to other funds
Unearned revenue
Total liabilities
FUND BALANCE
Nonspendable
Restricted - TANF
Assigned
Unassigned
Total fund balances
TOTAL LIABILITIES AND
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Combining Balance Sheet – Grants Fund December 31, 2019
55
ASSETS
Equity in central treasury
Investments
Receivables
Federal
State of Alaska
Other
Due from other funds
Prepaid expense and other assets
TOTAL ASSETS
LIABILITIES AND FUND BALANCE
LIABILITIES
Accounts payable
Due to other funds
Unearned revenue
Total liabilities
FUND BALANCE
Nonspendable
Restricted - TANF
Assigned
Unassigned
Total fund balances
TOTAL LIABILITIES AND
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
Combining Balance Sheet – Grants Fund December 31, 2019
56
ASSETS
Equity in central treasury
Investments
Receivables
Federal
State of Alaska
Other
Due from other funds
Prepaid expense and other assets
TOTAL ASSETS
LIABILITIES AND FUND BALANCE
LIABILITIES
Accounts payable
Due to other funds
Unearned revenue
Total liabilities
FUND BALANCE
Nonspendable
Restricted - TANF
Assigned
Unassigned
Total fund balances
TOTAL LIABILITIES AND
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Combining Balance Sheet – Grants Fund December 31, 2019
57
ASSETS
Equity in central treasury
Investments
Receivables
Federal
State of Alaska
Other
Due from other funds
Prepaid expense and other assets
TOTAL ASSETS
LIABILITIES AND FUND BALANCE
LIABILITIES
Accounts payable
Due to other funds
Unearned revenue
Total liabilities
FUND BALANCE
Nonspendable
Restricted - TANF
Assigned
Unassigned
Total fund balances
TOTAL LIABILITIES AND
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
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
Combining Balance Sheet – Grants Fund December 31, 2019
58
ASSETS
Equity in central treasury
Investments
Receivables
Federal
State of Alaska
Other
Due from other funds
Prepaid expense and other assets
TOTAL ASSETS
LIABILITIES AND FUND BALANCE
LIABILITIES
Accounts payable
Due to other funds
Unearned revenue
Total liabilities
FUND BALANCE
Nonspendable
Restricted - TANF
Assigned
Unassigned
Total fund balances
TOTAL LIABILITIES AND
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Combining Balance Sheet – Grants Fund December 31, 2019
59
ASSETS
Equity in central treasury
Investments
Receivables
Federal
State of Alaska
Other
Due from other funds
Prepaid expense and other assets
TOTAL ASSETS
LIABILITIES AND FUND BALANCE
LIABILITIES
Accounts payable
Due to other funds
Unearned revenue
Total liabilities
FUND BALANCE
Nonspendable
Restricted - TANF
Assigned
Unassigned
Total fund balances
TOTAL LIABILITIES AND
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
Combining Balance Sheet – Grants Fund December 31, 2019
60
ASSETS
Equity in central treasury
Investments
Receivables
Federal
State of Alaska
Other
Due from other funds
Prepaid expense and other assets
TOTAL ASSETS
LIABILITIES AND FUND BALANCE
LIABILITIES
Accounts payable
Due to other funds
Unearned revenue
Total liabilities
FUND BALANCE
Nonspendable
Restricted - TANF
Assigned
Unassigned
Total fund balances
TOTAL LIABILITIES AND
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included) Combining Balance Sheet – Grants Fund December 31, 2019
61
ASSETS
Equity in central treasury
Investments
Receivables
Federal
State of Alaska
Other
Due from other funds
Prepaid expense and other assets
TOTAL ASSETS
LIABILITIES AND FUND BALANCE
LIABILITIES
Accounts payable
Due to other funds
Unearned revenue
Total liabilities
FUND BALANCE
Nonspendable
Restricted - TANF
Assigned
Unassigned
Total fund balances
TOTAL LIABILITIES AND
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
Combining Balance Sheet – Grants Fund December 31, 2019
62
ASSETS
Equity in central treasury
Investments
Receivables
Federal
State of Alaska
Other
Due from other funds
Prepaid expense and other assets
TOTAL ASSETS
LIABILITIES AND FUND BALANCE
LIABILITIES
Accounts payable
Due to other funds
Unearned revenue
Total liabilities
FUND BALANCE
Nonspendable
Restricted - TANF
Assigned
Unassigned
Total fund balances
TOTAL LIABILITIES AND
FUND BALANCE
Other Tribal Grants (cont.)
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 -
Building and vehicle lease,
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
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES - - - (80,973) -
OTHER FINANCING SOURCES (USES)
Indirect cost subsidy transfers in - - - - -
Transfers, net - - - - -
Total other financing sources (uses) - - - - -
NET CHANGE IN FUND BALANCES - - - (80,973) -
FUND BALANCES (DEFICIT),
beginning of year - - - 618,217 -
FUND BALANCES (DEFICIT),
end of year -$ -$ -$ 537,244$ -$
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
64
REVENUES
Reimbursable program costs
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
Building and vehicle lease,
maintenance, and repairs
Council and committee meeting expense
Client benefits
Miscellaneous expense
Capital outlay
Allocation of indirect costs
Total expenditures
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Indirect cost subsidy transfers in
Transfers, net
Total other financing sources (uses)
NET CHANGE IN FUND BALANCES
FUND BALANCES (DEFICIT),
beginning of year
FUND BALANCES (DEFICIT),
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
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
-$ -$ -$ -$ -$
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
65
REVENUES
Reimbursable program costs
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
Building and vehicle lease,
maintenance, and repairs
Council and committee meeting expense
Client benefits
Miscellaneous expense
Capital outlay
Allocation of indirect costs
Total expenditures
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Indirect cost subsidy transfers in
Transfers, net
Total other financing sources (uses)
NET CHANGE IN FUND BALANCES
FUND BALANCES (DEFICIT),
beginning of year
FUND BALANCES (DEFICIT),
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 -
- - - - -
- - - - -
-$ -$ -$ -$ -$
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
66
REVENUES
Reimbursable program costs
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
Building and vehicle lease,
maintenance, and repairs
Council and committee meeting expense
Client benefits
Miscellaneous expense
Capital outlay
Allocation of indirect costs
Total expenditures
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Indirect cost subsidy transfers in
Transfers, net
Total other financing sources (uses)
NET CHANGE IN FUND BALANCES
FUND BALANCES (DEFICIT),
beginning of year
FUND BALANCES (DEFICIT),
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
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
-$ -$ -$ -$
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
67
REVENUES
Reimbursable program costs
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
Building and vehicle lease,
maintenance, and repairs
Council and committee meeting expense
Client benefits
Miscellaneous expense
Capital outlay
Allocation of indirect costs
Total expenditures
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Indirect cost subsidy transfers in
Transfers, net
Total other financing sources (uses)
NET CHANGE IN FUND BALANCES
FUND BALANCES (DEFICIT),
beginning of year
FUND BALANCES (DEFICIT),
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
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
-$ -$ -$ -$
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
68
REVENUES
Reimbursable program costs
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
Building and vehicle lease,
maintenance, and repairs
Council and committee meeting expense
Client benefits
Miscellaneous expense
Capital outlay
Allocation of indirect costs
Total expenditures
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Indirect cost subsidy transfers in
Transfers, net
Total other financing sources (uses)
NET CHANGE IN FUND BALANCES
FUND BALANCES (DEFICIT),
beginning of year
FUND BALANCES (DEFICIT),
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
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
-$ -$ -$ -$ -$
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
69
REVENUES
Reimbursable program costs
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
Building and vehicle lease,
maintenance, and repairs
Council and committee meeting expense
Client benefits
Miscellaneous expense
Capital outlay
Allocation of indirect costs
Total expenditures
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Indirect cost subsidy transfers in
Transfers, net
Total other financing sources (uses)
NET CHANGE IN FUND BALANCES
FUND BALANCES (DEFICIT),
beginning of year
FUND BALANCES (DEFICIT),
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 - - - -
- - - - -
- - - - -
-$ -$ -$ -$ -$
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
70
REVENUES
Reimbursable program costs
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
Building and vehicle lease,
maintenance, and repairs
Council and committee meeting expense
Client benefits
Miscellaneous expense
Capital outlay
Allocation of indirect costs
Total expenditures
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Indirect cost subsidy transfers in
Transfers, net
Total other financing sources (uses)
NET CHANGE IN FUND BALANCES
FUND BALANCES (DEFICIT),
beginning of year
FUND BALANCES (DEFICIT),
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$ -$ -$
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
71
REVENUES
Reimbursable program costs
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
Building and vehicle lease,
maintenance, and repairs
Council and committee meeting expense
Client benefits
Miscellaneous expense
Capital outlay
Allocation of indirect costs
Total expenditures
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Indirect cost subsidy transfers in
Transfers, net
Total other financing sources (uses)
NET CHANGE IN FUND BALANCES
FUND BALANCES (DEFICIT),
beginning of year
FUND BALANCES (DEFICIT),
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)$ -$ -$ -$ -$
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
72
REVENUES
Reimbursable program costs
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
Building and vehicle lease,
maintenance, and repairs
Council and committee meeting expense
Client benefits
Miscellaneous expense
Capital outlay
Allocation of indirect costs
Total expenditures
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Indirect cost subsidy transfers in
Transfers, net
Total other financing sources (uses)
NET CHANGE IN FUND BALANCES
FUND BALANCES (DEFICIT),
beginning of year
FUND BALANCES (DEFICIT),
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$
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
73
REVENUES
Reimbursable program costs
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
Building and vehicle lease,
maintenance, and repairs
Council and committee meeting expense
Client benefits
Miscellaneous expense
Capital outlay
Allocation of indirect costs
Total expenditures
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Indirect cost subsidy transfers in
Transfers, net
Total other financing sources (uses)
NET CHANGE IN FUND BALANCES
FUND BALANCES (DEFICIT),
beginning of year
FUND BALANCES (DEFICIT),
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$
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
74
REVENUES
Reimbursable program costs
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
Building and vehicle lease,
maintenance, and repairs
Council and committee meeting expense
Client benefits
Miscellaneous expense
Capital outlay
Allocation of indirect costs
Total expenditures
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Indirect cost subsidy transfers in
Transfers, net
Total other financing sources (uses)
NET CHANGE IN FUND BALANCES
FUND BALANCES (DEFICIT),
beginning of year
FUND BALANCES (DEFICIT),
end of year
Other Tribal Grants (cont.)
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
Equity in central treasury
Investments 18,635,328$
Other receivables 17,036
Due from other funds 2,003,329
TOTAL ASSETS 20,655,693$
LIABILITIES AND FUND BALANCE
FUND BALANCE
Committed 20,655,693$
TOTAL FUND BALANCE 20,655,693$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
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 AND NET POSITION
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$
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
78
Business-Type Activities
Non-major Enterprise Funds
ASSETS
Current assets
Accounts receivables
Inventory
Due from other funds
Total assets
LIABILITIES AND NET POSITION
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
Building and vehicle lease,
maintenance, and repairs 2,322 - 8
Council and committee
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
NET POSITION (DEFICIT),
end of year (667,980)$ (58,738)$ 20,436$
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
80
Business-Type Activities
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
Printing, postage, and supplies
Dues, subscriptions, and
advertising
Utilities
Fuel oil
Office rent
Telephone
Facility
Insurance and bonding
Building and vehicle lease,
maintenance, and repairs
Council and committee
meeting expense
Miscellaneous expense
Total expenditures
CHANGE IN NET POSITION
NET POSITION (DEFICIT),
beginning of year
NET POSITION (DEFICIT),
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
Governmental Activities
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$
LIABILITIES AND NET POSITION
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$
Central Council of the Tlingit and Haida Indian Tribes of Alaska (Component Unit Not Included)
Statement of Revenues, Expenses, and Changes in Net Position (Deficit) – Internal Service Fund
Year Ended December 31, 2019
82
Governmental Activities
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$