FAC Explorer

Audit 24638

FY End
2022-06-30
Total Expended
$8.10M
Findings
2
Programs
20
Organization: Annette Islands School District (AK)
Year: 2022 Accepted: 2022-11-12
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
29176 2022-001 Significant Deficiency - L
605618 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $5.28M - 0
84.425 Education Stabilization Fund $1.03M Yes 1
10.665 Schools and Roads - Grants to States $611,872 Yes 0
84.010 Title I Grants to Local Educational Agencies $218,446 Yes 0
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $128,769 - 0
84.027 Special Education_grants to States $114,785 - 0
84.060 Indian Education_grants to Local Educational Agencies $112,175 - 0
10.553 School Breakfast Program $99,586 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $76,160 - 0
84.367 Improving Teacher Quality State Grants $41,239 - 0
84.048 Career and Technical Education -- Basic Grants to States $27,000 - 0
10.559 Summer Food Service Program for Children $13,138 - 0
10.555 National School Lunch Program $12,860 - 0
10.582 Fresh Fruit and Vegetable Program $10,631 - 0
84.358 Rural Education $7,353 - 0
45.025 Promotion of the Arts_partnership Agreements $4,641 - 0
45.024 Promotion of the Arts_grants to Organizations and Individuals $2,685 - 0
84.173 Special Education_preschool Grants $2,271 - 0
84.356 Alaska Native Educational Programs $1,126 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
W28KZYHZYRB3 Ashley Scott Auditee
9078866332 Grant R. Todd Auditor
No contacts on file

Notes to SEFA

Title: Non-monetary Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Annette Islands School District under programs of the federal government for the year ended June 30, 2022. The information in this Schedule 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Annette Islands School District, it is not intended to and does not present the basic financial statements of Annette Islands School District. Expenditures reported on the Schedule 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 Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Annette Islands School District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Non-monetary assistance is reported in the schedule at fair market value of commodities received and disbursed. For the year ended June 30, 2022, the District received $12,860 in commodities.
Title: Passed Through Awards Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Annette Islands School District under programs of the federal government for the year ended June 30, 2022. The information in this Schedule 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Annette Islands School District, it is not intended to and does not present the basic financial statements of Annette Islands School District. Expenditures reported on the Schedule 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 Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Annette Islands School District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. No amounts were passed through to subrecipients.

Finding Details

Finding 2022-001
Finding 2022-001 Lack of Internal Control and Noncompliance over Reporting Federal Agency: U.S. Department of Education passed through the State of Alaska, Department of Education and Early Development Federal Programs: COVID-19 Elementary and Secondary School Emergency Relief Fund ALN: 84.425D Award Numbers: ER 22.AISD.01 Award Years: 2022 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Reporting requirements within the grant agreement states that quarterly financial reports must be submitted within 30 days of the end of the quarter. Condition and Context: During our compliance testing of 4 out of 8 quarterly reports that were submitted during fiscal year 2022 it was determined that one of the reports was submitted after the 30 day deadline. Cause: Lack of internal controls over reporting requirements. Effect: Failure to follow reporting requirements could result in the loss of federal funding. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding and we consider this an isolated instance. Recommendation: We recommend that management complies with all reporting requirements. Management?s Response: Management concurs with this finding, see corrective action plan.
Finding 2022-001
Finding 2022-001 Lack of Internal Control and Noncompliance over Reporting Federal Agency: U.S. Department of Education passed through the State of Alaska, Department of Education and Early Development Federal Programs: COVID-19 Elementary and Secondary School Emergency Relief Fund ALN: 84.425D Award Numbers: ER 22.AISD.01 Award Years: 2022 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Reporting requirements within the grant agreement states that quarterly financial reports must be submitted within 30 days of the end of the quarter. Condition and Context: During our compliance testing of 4 out of 8 quarterly reports that were submitted during fiscal year 2022 it was determined that one of the reports was submitted after the 30 day deadline. Cause: Lack of internal controls over reporting requirements. Effect: Failure to follow reporting requirements could result in the loss of federal funding. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding and we consider this an isolated instance. Recommendation: We recommend that management complies with all reporting requirements. Management?s Response: Management concurs with this finding, see corrective action plan.