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] (2022)

  • 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

Top Articles

Latest Posts

Article information

Author: Rev. Porsche Oberbrunner

Last Updated: 09/12/2022

Views: 5928

Rating: 4.2 / 5 (53 voted)

Reviews: 84% of readers found this page helpful

Author information

Name: Rev. Porsche Oberbrunner

Birthday: 1994-06-25

Address: Suite 153 582 Lubowitz Walks, Port Alfredoborough, IN 72879-2838

Phone: +128413562823324

Job: IT Strategist

Hobby: Video gaming, Basketball, Web surfing, Book restoration, Jogging, Shooting, Fishing

Introduction: My name is Rev. Porsche Oberbrunner, I am a zany, graceful, talented, witty, determined, shiny, enchanting person who loves writing and wants to share my knowledge and understanding with you.