FAC Explorer

Audit 302672

FY End
2023-06-30
Total Expended
$3.85M
Findings
4
Programs
7
Organization: Nome Community Center, Inc. (AK)
Year: 2023 Accepted: 2024-04-04
Auditor: Brad Cage CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
392320 2023-002 Material Weakness - N
392321 2023-002 Material Weakness - N
968762 2023-002 Material Weakness - N
968763 2023-002 Material Weakness - N

Programs

ALN Program Spent Major Findings
14.239 Home Investment Partnerships Program $1.93M Yes 1
14.275 Housing Trust Fund $740,992 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $148,667 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $86,719 - 0
90.100 Denali Commission Program $69,697 - 0
93.590 Community-Based Child Abuse Prevention Grants $20,000 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $18,968 - 0

Contacts

Name Title Type
MHBUPJGHEDH3 Rhonda Schneider Auditee
9073040355 Brad Cage Auditor
No contacts on file

Notes to SEFA

Accounting Policies: THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (THE SCHEDULE) INCLUDES THE FEDERAL GRANT ACTIVITY OF NCC UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED JUNE 30, 2023. THE INFORMATION IN THE SCHEDULE IS PRESENTED IN ACCORDANCE WITH THE UNIFORM GUIDANCE. BECAUSE THE SCHEDULE PRESENTS ONLY A SELECTED PORTION OF THE OPERATIONS OF NCC, IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION, CHANGES IN NET ASSETS, OR CASH FLOWS OF NCC. EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE 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. De Minimis Rate Used: N Rate Explanation: THE ORGANIZATION HAS NOT ELECTED TO USE THE 10% DE MINIMUS INDIRECT COST RATE

Finding Details

Finding 2023-002
I NOTED THAT THE NCC DID NOT INCLUDE PREVAILING WAGE REQUIREMENTS IN THEIR CONSTRUCTION CONTRACT, NOR DID THEY RECEIVE CERTIFIED PAYROLLS FROM THE CONTRACTOR. PER HOME COMPLIANCE SUPPLEMENT, WHEN 12 OR MORE HOME ASSISTED UNITS ARE BEING CONSTRUCTED, THE ORG IS REQUIRED TO INCLUDE PREVAILING WAGE REQUIREMENTS IN CONSTRUCTION CONTRACTS IN EXCESS OF 2K AND REVIEW/RECEIVE CERTIFIED PAYROLLS FROM THE CONTRACTOR. NO QUESTIONED COSTS NOTED. IT APPEARED THE CONTRACT WAS SIGNED PRIOR TO FINAL FUNDING AND THE HOME REQUIREMENTS WERE NOT REVIEWED BY MANAGEMENT PRIOR TO AUTHORIZING/APPROVING THE CONTRACT. CONTRACT DID NOT CONTAIN REQUIRED VERBIAGE REGARDING PAYMENT OF PREVAILING WAGES. THERE WAS ONE CONTRACT REQUIRED TO CONTAIN THE VERBIAGE AND IT DID NOT. THIS WAS NOT A REPEAT FINDING.
Finding 2023-002
I NOTED THAT THE NCC DID NOT INCLUDE PREVAILING WAGE REQUIREMENTS IN THEIR CONSTRUCTION CONTRACT, NOR DID THEY RECEIVE CERTIFIED PAYROLLS FROM THE CONTRACTOR. PER HOME COMPLIANCE SUPPLEMENT, WHEN 12 OR MORE HOME ASSISTED UNITS ARE BEING CONSTRUCTED, THE ORG IS REQUIRED TO INCLUDE PREVAILING WAGE REQUIREMENTS IN CONSTRUCTION CONTRACTS IN EXCESS OF 2K AND REVIEW/RECEIVE CERTIFIED PAYROLLS FROM THE CONTRACTOR. NO QUESTIONED COSTS NOTED. IT APPEARED THE CONTRACT WAS SIGNED PRIOR TO FINAL FUNDING AND THE HOME REQUIREMENTS WERE NOT REVIEWED BY MANAGEMENT PRIOR TO AUTHORIZING/APPROVING THE CONTRACT. CONTRACT DID NOT CONTAIN REQUIRED VERBIAGE REGARDING PAYMENT OF PREVAILING WAGES. THERE WAS ONE CONTRACT REQUIRED TO CONTAIN THE VERBIAGE AND IT DID NOT. THIS WAS NOT A REPEAT FINDING.
Finding 2023-002
I NOTED THAT THE NCC DID NOT INCLUDE PREVAILING WAGE REQUIREMENTS IN THEIR CONSTRUCTION CONTRACT, NOR DID THEY RECEIVE CERTIFIED PAYROLLS FROM THE CONTRACTOR. PER HOME COMPLIANCE SUPPLEMENT, WHEN 12 OR MORE HOME ASSISTED UNITS ARE BEING CONSTRUCTED, THE ORG IS REQUIRED TO INCLUDE PREVAILING WAGE REQUIREMENTS IN CONSTRUCTION CONTRACTS IN EXCESS OF 2K AND REVIEW/RECEIVE CERTIFIED PAYROLLS FROM THE CONTRACTOR. NO QUESTIONED COSTS NOTED. IT APPEARED THE CONTRACT WAS SIGNED PRIOR TO FINAL FUNDING AND THE HOME REQUIREMENTS WERE NOT REVIEWED BY MANAGEMENT PRIOR TO AUTHORIZING/APPROVING THE CONTRACT. CONTRACT DID NOT CONTAIN REQUIRED VERBIAGE REGARDING PAYMENT OF PREVAILING WAGES. THERE WAS ONE CONTRACT REQUIRED TO CONTAIN THE VERBIAGE AND IT DID NOT. THIS WAS NOT A REPEAT FINDING.
Finding 2023-002
I NOTED THAT THE NCC DID NOT INCLUDE PREVAILING WAGE REQUIREMENTS IN THEIR CONSTRUCTION CONTRACT, NOR DID THEY RECEIVE CERTIFIED PAYROLLS FROM THE CONTRACTOR. PER HOME COMPLIANCE SUPPLEMENT, WHEN 12 OR MORE HOME ASSISTED UNITS ARE BEING CONSTRUCTED, THE ORG IS REQUIRED TO INCLUDE PREVAILING WAGE REQUIREMENTS IN CONSTRUCTION CONTRACTS IN EXCESS OF 2K AND REVIEW/RECEIVE CERTIFIED PAYROLLS FROM THE CONTRACTOR. NO QUESTIONED COSTS NOTED. IT APPEARED THE CONTRACT WAS SIGNED PRIOR TO FINAL FUNDING AND THE HOME REQUIREMENTS WERE NOT REVIEWED BY MANAGEMENT PRIOR TO AUTHORIZING/APPROVING THE CONTRACT. CONTRACT DID NOT CONTAIN REQUIRED VERBIAGE REGARDING PAYMENT OF PREVAILING WAGES. THERE WAS ONE CONTRACT REQUIRED TO CONTAIN THE VERBIAGE AND IT DID NOT. THIS WAS NOT A REPEAT FINDING.