FAC Explorer

Audit 30307

FY End
2022-06-30
Total Expended
$15.89M
Findings
4
Programs
18
Organization: Matanuska-Susitna Borough, Alaska (AK)
Year: 2022 Accepted: 2023-06-07
Auditor: Bdo USA LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28871 2022-002 Significant Deficiency - L
28872 2022-002 Significant Deficiency - L
605313 2022-002 Significant Deficiency - L
605314 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.57M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $199,522 Yes 1
97.042 Emergency Management Performance Grants $172,801 - 0
20.205 Highway Planning and Construction $158,227 - 0
21.019 Coronavirus Relief Fund $153,200 - 0
15.608 Fish and Wildlife Management Assistance $152,150 - 0
97.088 Disaster Assistance Projects $97,627 - 0
15.904 Historic Preservation Fund Grants-in-Aid $70,000 - 0
10.664 Cooperative Forestry Assistance $62,859 - 0
20.530 Public Transportation Innovation $57,895 - 0
11.438 Pacific Coast Salmon Recovery_pacific Salmon Treaty Program $55,157 - 0
10.665 Schools and Roads - Grants to States $24,910 - 0
97.046 Fire Management Assistance Grant $24,249 - 0
45.310 Grants to States $16,291 - 0
97.067 Homeland Security Grant Program $11,393 - 0
93.069 Public Health Emergency Preparedness $10,762 - 0
15.611 Wildlife Restoration and Basic Hunter Education $3,750 - 0
97.039 Hazard Mitigation Grant $1,073 - 0

Contacts

Name Title Type
QRK7LJ2Y3RJ1 Cheyenne Heindel Auditee
9078618630 Joy Merriner Auditor
No contacts on file

Notes to SEFA

Title: Assistance Listing Number 97.036 Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal activity ofMatanuska-Susitna Borough (the Borough) under programs of the federal governments for the year ended June30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Codeof Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations ofthe Borough, it is not intended to and does not present the financial position, changes in net position or cash flowsof the Borough. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expendituresare recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expendituresare not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustmentsor credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Borough reported the Disaster Grants Public Assistance (Presidentially Declared Disasters) expenditures of$12,245,481 on the Schedule for the year ended June 30, 2022, which had no prior year expenditures associatedwith the total.

Finding Details

Finding 2022-002
Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Identification of the federal program Agency Department of Homeland Security and Department of the Treasury ALN 97.036 and 21.027 Program Disaster Grants ? Public Assistance (Presidentially Declared Disasters) and COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Number DR-4094-AK, DR-4413-AK, DR-4533-AK and CSLFRF/ARPA Award Year Multiple Criteria or specific requirement The Borough is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended June 30, 2022 was not filed on time. Cause The audit was not completed in time to file the form, due to a delay in closing the books and records. Effect or Potential Effect The Borough was not able to file the Form SF-SAC by the required time. Questioned costs None Context The Form SF-SAC is due nine months after the fiscal year-end. The form for the fiscal year ended June 30, 2022 was filed late. Identification as a repeat finding No Recommendation We recommend the Borough implement internal control procedures to ensure timely closing of books and records to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management will ensure timely year end closing and review of audit schedules to ensure timely reporting.
Finding 2022-002
Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Identification of the federal program Agency Department of Homeland Security and Department of the Treasury ALN 97.036 and 21.027 Program Disaster Grants ? Public Assistance (Presidentially Declared Disasters) and COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Number DR-4094-AK, DR-4413-AK, DR-4533-AK and CSLFRF/ARPA Award Year Multiple Criteria or specific requirement The Borough is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended June 30, 2022 was not filed on time. Cause The audit was not completed in time to file the form, due to a delay in closing the books and records. Effect or Potential Effect The Borough was not able to file the Form SF-SAC by the required time. Questioned costs None Context The Form SF-SAC is due nine months after the fiscal year-end. The form for the fiscal year ended June 30, 2022 was filed late. Identification as a repeat finding No Recommendation We recommend the Borough implement internal control procedures to ensure timely closing of books and records to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management will ensure timely year end closing and review of audit schedules to ensure timely reporting.
Finding 2022-002
Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Identification of the federal program Agency Department of Homeland Security and Department of the Treasury ALN 97.036 and 21.027 Program Disaster Grants ? Public Assistance (Presidentially Declared Disasters) and COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Number DR-4094-AK, DR-4413-AK, DR-4533-AK and CSLFRF/ARPA Award Year Multiple Criteria or specific requirement The Borough is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended June 30, 2022 was not filed on time. Cause The audit was not completed in time to file the form, due to a delay in closing the books and records. Effect or Potential Effect The Borough was not able to file the Form SF-SAC by the required time. Questioned costs None Context The Form SF-SAC is due nine months after the fiscal year-end. The form for the fiscal year ended June 30, 2022 was filed late. Identification as a repeat finding No Recommendation We recommend the Borough implement internal control procedures to ensure timely closing of books and records to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management will ensure timely year end closing and review of audit schedules to ensure timely reporting.
Finding 2022-002
Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Identification of the federal program Agency Department of Homeland Security and Department of the Treasury ALN 97.036 and 21.027 Program Disaster Grants ? Public Assistance (Presidentially Declared Disasters) and COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Number DR-4094-AK, DR-4413-AK, DR-4533-AK and CSLFRF/ARPA Award Year Multiple Criteria or specific requirement The Borough is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended June 30, 2022 was not filed on time. Cause The audit was not completed in time to file the form, due to a delay in closing the books and records. Effect or Potential Effect The Borough was not able to file the Form SF-SAC by the required time. Questioned costs None Context The Form SF-SAC is due nine months after the fiscal year-end. The form for the fiscal year ended June 30, 2022 was filed late. Identification as a repeat finding No Recommendation We recommend the Borough implement internal control procedures to ensure timely closing of books and records to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management will ensure timely year end closing and review of audit schedules to ensure timely reporting.