FAC Explorer

Audit 26921

FY End
2022-06-30
Total Expended
$2.82M
Findings
2
Programs
12
Organization: City of Nome, Alaska (AK)
Year: 2022 Accepted: 2023-06-18
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31476 2022-001 - - L
607918 2022-001 - - L

Programs

ALN Program Spent Major Findings
11.300 Investments for Public Works and Economic Development Facilities $1.69M Yes 1
15.226 Payments in Lieu of Taxes $523,215 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $188,695 - 0
21.019 Coronavirus Relief Fund $185,095 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $137,189 - 0
15.033 Road Maintenance_indian Roads $50,000 - 0
97.067 Homeland Security Grant Program $14,571 - 0
16.588 Violence Against Women Formula Grants $11,476 - 0
45.311 Native American and Native Hawaiian Library Services $8,500 - 0
45.310 Grants to States $5,977 - 0
45.312 National Leadership Grants $3,596 - 0
15.946 Cultural Resources Management $443 - 0

Contacts

Name Title Type
ML4GM7YEBDW4 Nickie Crowe Auditee
9074436620 Donald L. Hanni Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City 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 the City, it is not intended to and does not present the basic financial statements of the City. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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. The City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Reporting Entity Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City 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 the City, it is not intended to and does not present the basic financial statements of the City. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The City, for purpose of the Schedule of Expenditures of Federal Awards, includes all the funds of the primary government as defined by GASB Codification, Section 2100, The Financial Reporting Entity. It does not include the component units of the City: The Nome Public Schools and the Nome Joint Utility System. These component units also receive Federal assistance, but separately satisfy the audit requirements of the Uniform Guidance, if applicable.
Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City 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 the City, it is not intended to and does not present the basic financial statements of the City. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. No federal funds were passed through to subrecipients.

Finding Details

Finding 2022-001
Finding 2022-001: Late Reporting and Noncompliance with Reporting Requirements: Federal Agency: U.S. Department of Commerce Federal Program: 11.300 Investments for Public Works and Economic Development Facilities Grant Number: 07-01-07499 Award Year: 2022 Type of Finding: Significant Deficiency/Noncompliance Opinion: Unmodified Condition: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report, or nine months plus any extensions after the end of the audit period, (i.e. the FAC Report was not submitted timely.) Criteria: The Uniform Guidance requires that the reporting package be submitted within the earlier of nine months, plus any extensions, after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Context: The FAC report was not submitted within the required time period. Cause: Due to delays in the audit of Nome Joint Utilities (Component Unit) the City was unable to complete the audit within the required reporting timeline. Effect: The City is not in compliance with Uniform Guidance reporting requirements. Questioned Costs: None. Recommendation: Nome Joint Utilities should complete their audit in a more timely manner so the City can comply with their reporting requirements. Management Response: Management concurs with this finding. See Corrective Action Plan.
Finding 2022-001
Finding 2022-001: Late Reporting and Noncompliance with Reporting Requirements: Federal Agency: U.S. Department of Commerce Federal Program: 11.300 Investments for Public Works and Economic Development Facilities Grant Number: 07-01-07499 Award Year: 2022 Type of Finding: Significant Deficiency/Noncompliance Opinion: Unmodified Condition: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report, or nine months plus any extensions after the end of the audit period, (i.e. the FAC Report was not submitted timely.) Criteria: The Uniform Guidance requires that the reporting package be submitted within the earlier of nine months, plus any extensions, after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Context: The FAC report was not submitted within the required time period. Cause: Due to delays in the audit of Nome Joint Utilities (Component Unit) the City was unable to complete the audit within the required reporting timeline. Effect: The City is not in compliance with Uniform Guidance reporting requirements. Questioned Costs: None. Recommendation: Nome Joint Utilities should complete their audit in a more timely manner so the City can comply with their reporting requirements. Management Response: Management concurs with this finding. See Corrective Action Plan.