KOHN Radio Station - tonation-nsn. Ñi’okĭ Radio Station (A Department of the Tohono O’odham Nation) Table of Contents Page Independent Auditor’s Report 1-2 Management’s Discussion - [PDF Document] (2023)

Hewel iok Radio Station

(A Department of the Tohono Oodham Nation)

Financial Statements

and

Independent Auditors Report

September 30, 2017 and 2016

Hewel iok Radio Station (A Department of the Tohono Oodham Nation)

Table of Contents

Page

Independent Auditors Report 1-2

Managements Discussion and Analysis 3-10

Financial Statements

Governmental Fund Balance Sheet and Statement of Net Position 2017 11

Governmental Fund Balance Sheet and Statement of Net Position 2016 12

Governmental Fund Statement of Revenues, Expenditures,

and Changes in Fund Balance and Statement of Activities 2017 13

Governmental Fund Statement of Revenues, Expenditures,

and Changes in Fund Balance and Statement of Activities 2016 14

Notes to Financial Statements 15-23

Required Supplementary Information

Budgetary Comparison ScheduleOperating Fund 2017 24

Budgetary Comparison ScheduleOperating Fund 2016 25

Notes to Required Supplementary Information 26

1

Independent Auditors Report

Chairman and Honorable Members of the Legislative Council

Tohono Oodham Nation

We have audited the accompanying financial statements of the governmental activities and major

fund of the Hewel iok Radio Station Department (the Department) of the Tohono Oodham

Nation (the Nation), as of and for the years ended September 30, 2017 and 2016, and the

related notes to the financial statements, which collectively comprise the Departments basic

financial statements as listed in the table of contents.

Managements 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.

Auditors Responsibility

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

conducted our audits in accordance with auditing standards generally accepted in the United

States of America. 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 auditors

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 entitys 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 entitys 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.

2

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

basis for our audit opinions.

Opinions

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

the respective financial position of the governmental activities and the major fund of the Hewel

iok Radio Station Department of the Nation, as of September 30, 2017 and 2016, and the

respective changes in financial position thereof for the years 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 of the Department are intended to present the

financial position and the changes in financial position of only that portion of the governmental

activities and the major fund of the Nation that is attributable to the transactions of the

Department. They do not purport to, and do not, present fairly the financial position of the

Nation as of September 30, 2017 and 2016, the changes in its financial position, or, where

applicable, its cash flows for the years then ended in conformity with accounting principles

generally accepted in the United States of America. Our opinions are not modified with respect

to this matter.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the

managements discussion and analysis and budgetary comparison information be presented to

supplement the basic financial statements. Such information, although not a part of the basic

financial statements, is required by the Governmental Accounting Standards Board, who

considers it to be an essential part of financial reporting for placing the basic financial statements

in an appropriate operational, economic, or historical context. We have applied certain limited

procedures to the required supplementary information in accordance with auditing standards

generally accepted in the United States of America, which consisted of inquiries of management

about the methods of preparing the information and comparing the information for consistency

with managements responses to our inquiries, the basic financial statements, and other

knowledge we obtained during our audit of the basic financial statements. We do not express an

opinion or provide any assurance on the information because the limited procedures do not

provide us with sufficient evidence to express an opinion or provide any assurance.

Phoenix, Arizona

February 13, 2018

Hewel iok Radio Station (A Department of the Tohono Oodham Nation)

Managements Discussion and Analysis

For the Years Ended September 30, 2017 and 2016

3

Introduction

The Tohono Oodham Nation (the Nation), as the licensee of KOHN 91.9 FM operates the

station as an Executive Program under the Executive Branch with the program designation of

Hewel iok, voice of the wind.

The management discussion and analysis (MD&A) of Hewel iok, managers and operators of

KOHN 91.9 FM Radio (KOHN), provides an overview of Hewel ioks financial performance

for the fiscal years ended September 30, 2017 and 2016. Read it in conjunction with the basic

financial statements for the period and the annual report to the Corporation for Public

Broadcasting (CPB) that accompanies the basic financial statements.

Overview of Operations

Hewel iok is a department of the Executive Branch of the Tohono Oodham Nation (the

Nation) that reports directly to the Office of the Chairman and operates KOHN 91.9 FM under

a Federal Communications Commission (the Commission) license issued to the Nation. The

Nation appropriates operating funds for Hewel iok through the adoption of an annual budget

under the Executive Branch of the Nations government. The Executive Branchs General

Support Services provides indirect administrative support for Hewel iok which includes

financial management and reporting, human resources, facility and fleet maintenance,

purchasing, and information technology support.

The Nation is a sovereign nation governed under an adopted constitution. The constitutional

government of the Nation is of a tri-branch system consisting of an Executive, Legislative and

Judicial Branch. The Executive Branch operates under the direction of a Chairperson and Vice

Chairperson elected at large by the citizens (members) of the Nation. The Legislative Branch

consists of a Legislative Council, its officers and associated staff. Legislative Representatives are

elected at large from 11 separate political districts, two representatives per district. The

Chairperson and Vice Chairperson of the Legislative Council are elected from within the council

membership and additional officers may be appointed from outside of the body. The Legislative

Council provides legislative oversight over the Executive and Judicial Branch through

established committees. The Legislative Oversight Committees for Hewel iok are the Culture

Preservation Committee for general issues and the Budget and Finance Committee for

appropriations and fiscal matters. The Judicial Branch consists of six appointed Justices for the

Nation who serve as the Nations judgment on disputed civil matters and criminal prosecution

through adjudication. The appointed Justices elect from their membership a Chief and Deputy

Chief Justice to serve as branch administrators. The Justices are constitutionally empowered to

convene from its members an appellate court to hear and render decisions on appeals as well as

other lower courts it deems necessary.

Hewel Nioks financial activities are managed under policies and procedures of the Executive

Branch and adopted laws of the Nation and are subject to the internal audit and control of the

Hewel iok Radi