FAC Explorer

Audit 343642

FY End
2024-06-30
Total Expended
$2.05M
Findings
4
Programs
9
Organization: Nome Community Center, Inc. (AK)
Year: 2024 Accepted: 2025-02-24
Auditor: Brad Cage CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
524405 2024-003 - Yes N
524406 2024-003 - Yes N
1100847 2024-003 - Yes N
1100848 2024-003 - Yes N

Programs

ALN Program Spent Major Findings
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $1.50M Yes 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $158,103 - 0
14.267 Continuum of Care Program $114,467 - 0
14.239 Home Investment Partnerships Program $79,894 - 1
90.100 Denali Commission Program $77,698 - 0
14.275 Housing Trust Fund $30,673 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $22,062 - 0
93.590 Community-Based Child Abuse Prevention Grants $20,000 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $16,188 - 0

Contacts

Name Title Type
MHBUPJGHEDH3 Kimberly Bishop Auditee
9074435259 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 THE NCC UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED JUNE 30, 2024. 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 THE NCC, IT IS NOT INTENDED TO, AND DOES NOT PRESENT THE FINANCIAL POSITION, CHANGES IN NET ASSETS, OR CASH FLOWS OF THE 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 GUIDANC, 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 DE MINIMUS INDIRECT COST RATE.

Finding Details

Finding 2024-003
I NOTED THAT THE NCC DID NOT INCLUDE PREVAILING WAGE REQUIREMENTS IN THEIR CONSTRUCTION CONTRACT, NOR DID THEY RECEIVED CERTIFIED PAYROLLS FROM THE CONTRACTOR. PER HOME COMPLIANCE SUPPLEMENT, WHEN MORE THAN 12 HOME ASSISTED UNITS ARE BEING CONSTRUCTED, THE ORGANIZATION IS REQUIRED TO INCLUDE PREVAILING WAGE REQUIREMENTS IN CONSTRUCTION CONTRACTS IN EXCESS OF 2K AND REVIEW/RECEIVE CERTIFIED PAYROLLS FROM 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 PREVAILING WAGE VERBIAGE. THERE WAS ONE CONTRACT THAT REQUIRED PREVAILING WAGE VERBIAGE AND IT DID NOT CONTAIN THE REQUIRED VERBIAGE. DUE TO THE NATURE OF THE FINDING, PRIMARILY THAT THE CONSTRUCTION WAS COMPLETE NO FURTHER SUGGESTIONS OTHER THAN TO ENSURE THAT IN THE FUTURE, ENTIRE GRANT AGREEMENTS, ALONG WITH ANY APPLICABLE COMPLIANCE SUPPLEMENTS ARE REVIEWED PRIOR TO EXPENDING FUNDS.
Finding 2024-003
I NOTED THAT THE NCC DID NOT INCLUDE PREVAILING WAGE REQUIREMENTS IN THEIR CONSTRUCTION CONTRACT, NOR DID THEY RECEIVED CERTIFIED PAYROLLS FROM THE CONTRACTOR. PER HOME COMPLIANCE SUPPLEMENT, WHEN MORE THAN 12 HOME ASSISTED UNITS ARE BEING CONSTRUCTED, THE ORGANIZATION IS REQUIRED TO INCLUDE PREVAILING WAGE REQUIREMENTS IN CONSTRUCTION CONTRACTS IN EXCESS OF 2K AND REVIEW/RECEIVE CERTIFIED PAYROLLS FROM 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 PREVAILING WAGE VERBIAGE. THERE WAS ONE CONTRACT THAT REQUIRED PREVAILING WAGE VERBIAGE AND IT DID NOT CONTAIN THE REQUIRED VERBIAGE. DUE TO THE NATURE OF THE FINDING, PRIMARILY THAT THE CONSTRUCTION WAS COMPLETE NO FURTHER SUGGESTIONS OTHER THAN TO ENSURE THAT IN THE FUTURE, ENTIRE GRANT AGREEMENTS, ALONG WITH ANY APPLICABLE COMPLIANCE SUPPLEMENTS ARE REVIEWED PRIOR TO EXPENDING FUNDS.
Finding 2024-003
I NOTED THAT THE NCC DID NOT INCLUDE PREVAILING WAGE REQUIREMENTS IN THEIR CONSTRUCTION CONTRACT, NOR DID THEY RECEIVED CERTIFIED PAYROLLS FROM THE CONTRACTOR. PER HOME COMPLIANCE SUPPLEMENT, WHEN MORE THAN 12 HOME ASSISTED UNITS ARE BEING CONSTRUCTED, THE ORGANIZATION IS REQUIRED TO INCLUDE PREVAILING WAGE REQUIREMENTS IN CONSTRUCTION CONTRACTS IN EXCESS OF 2K AND REVIEW/RECEIVE CERTIFIED PAYROLLS FROM 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 PREVAILING WAGE VERBIAGE. THERE WAS ONE CONTRACT THAT REQUIRED PREVAILING WAGE VERBIAGE AND IT DID NOT CONTAIN THE REQUIRED VERBIAGE. DUE TO THE NATURE OF THE FINDING, PRIMARILY THAT THE CONSTRUCTION WAS COMPLETE NO FURTHER SUGGESTIONS OTHER THAN TO ENSURE THAT IN THE FUTURE, ENTIRE GRANT AGREEMENTS, ALONG WITH ANY APPLICABLE COMPLIANCE SUPPLEMENTS ARE REVIEWED PRIOR TO EXPENDING FUNDS.
Finding 2024-003
I NOTED THAT THE NCC DID NOT INCLUDE PREVAILING WAGE REQUIREMENTS IN THEIR CONSTRUCTION CONTRACT, NOR DID THEY RECEIVED CERTIFIED PAYROLLS FROM THE CONTRACTOR. PER HOME COMPLIANCE SUPPLEMENT, WHEN MORE THAN 12 HOME ASSISTED UNITS ARE BEING CONSTRUCTED, THE ORGANIZATION IS REQUIRED TO INCLUDE PREVAILING WAGE REQUIREMENTS IN CONSTRUCTION CONTRACTS IN EXCESS OF 2K AND REVIEW/RECEIVE CERTIFIED PAYROLLS FROM 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 PREVAILING WAGE VERBIAGE. THERE WAS ONE CONTRACT THAT REQUIRED PREVAILING WAGE VERBIAGE AND IT DID NOT CONTAIN THE REQUIRED VERBIAGE. DUE TO THE NATURE OF THE FINDING, PRIMARILY THAT THE CONSTRUCTION WAS COMPLETE NO FURTHER SUGGESTIONS OTHER THAN TO ENSURE THAT IN THE FUTURE, ENTIRE GRANT AGREEMENTS, ALONG WITH ANY APPLICABLE COMPLIANCE SUPPLEMENTS ARE REVIEWED PRIOR TO EXPENDING FUNDS.