Audit 355888

FY End

2023-06-30

Total Expended

$1.74M

Findings

4

Programs

6

Organization: City of Delta Junction, Alaska (AK)

Year: 2023 Accepted: 2025-05-08

Auditor: Altman Rogers & CO

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
559952	2023-005	Material Weakness	Yes	L
559953	2023-005	Material Weakness	Yes	L
1136394	2023-005	Material Weakness	Yes	L
1136395	2023-005	Material Weakness	Yes	L

ALN	Program	Spent	Major	Findings
15.226	Payments in Lieu of Taxes	$1.13M	Yes	1
21.027	Coronavirus State and Local Fiscal Recovery Funds	$552,000	Yes	1
45.310	Grants to States	$4,171	-	0
93.391	Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises	$3,125	-	0
93.268	Immunization Cooperative Agreements	$3,125	-	0
10.664	Cooperative Forestry Assistance	$2,504	-	0

Contacts

Name	Title	Type
XW6GJKALNLH3	Kaylee Reierson	Auditee
9078954656	Grant Todd	Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the City of Delta Junction, Alaska (the City) under programs of the federal government for the year ended June 30, 2023. 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.

Title: Note 3. Subrecipients Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. No federal funds were passed through to subrecipients.

Finding Details

Finding 2023-005

Finding 2023-005: Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury (SLFRF) and U.S. Department of the Interior (PILT) Pass through agency: Direct (SLFRF) and State of Alaska, Department of Commerce, Community, and Economic Development (PILT) Federal Programs: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) and Payments in Lieu of Taxes (PILT) Assistance Listing Numbers: 21.027 (CSLFRF) and 15.226 (PILT) Award Numbers: AK0030 (CSLFRF) and None (PILT) Award Period: 2021(CSLFRF) and 2023 (PILT) Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: 2 CFR part 200, subpart F, section 200.512 requires that the reporting package must be submitted within 30 calendar days after the report issuance or nine months after the end of the audit period (whichever is earlier). Condition and Context: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package and Form SF-SAC within the earlier of nine months plus any extensions after year end, or 30 days after the report issuance date. Cause: Lack of internal controls over Uniform Guidance reporting requirements. Effect: The City is not in compliance with 2 CFR part 200, subpart F, section 200.512. Questioned Costs: None. Repeat Finding: Yes, this is a repeat of Finding 2022-002, and since it is a repeat finding we believe this to be a systemic issue. Recommendation: We recommend the City implement policies and procedures to ensure timely completion of its Federal Single Audit. Management Response: Management concurs with this finding. See Corrective Action Plan.

Finding 2023-005

Finding 2023-005: Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury (SLFRF) and U.S. Department of the Interior (PILT) Pass through agency: Direct (SLFRF) and State of Alaska, Department of Commerce, Community, and Economic Development (PILT) Federal Programs: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) and Payments in Lieu of Taxes (PILT) Assistance Listing Numbers: 21.027 (CSLFRF) and 15.226 (PILT) Award Numbers: AK0030 (CSLFRF) and None (PILT) Award Period: 2021(CSLFRF) and 2023 (PILT) Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: 2 CFR part 200, subpart F, section 200.512 requires that the reporting package must be submitted within 30 calendar days after the report issuance or nine months after the end of the audit period (whichever is earlier). Condition and Context: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package and Form SF-SAC within the earlier of nine months plus any extensions after year end, or 30 days after the report issuance date. Cause: Lack of internal controls over Uniform Guidance reporting requirements. Effect: The City is not in compliance with 2 CFR part 200, subpart F, section 200.512. Questioned Costs: None. Repeat Finding: Yes, this is a repeat of Finding 2022-002, and since it is a repeat finding we believe this to be a systemic issue. Recommendation: We recommend the City implement policies and procedures to ensure timely completion of its Federal Single Audit. Management Response: Management concurs with this finding. See Corrective Action Plan.

Finding 2023-005

Finding 2023-005: Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury (SLFRF) and U.S. Department of the Interior (PILT) Pass through agency: Direct (SLFRF) and State of Alaska, Department of Commerce, Community, and Economic Development (PILT) Federal Programs: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) and Payments in Lieu of Taxes (PILT) Assistance Listing Numbers: 21.027 (CSLFRF) and 15.226 (PILT) Award Numbers: AK0030 (CSLFRF) and None (PILT) Award Period: 2021(CSLFRF) and 2023 (PILT) Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: 2 CFR part 200, subpart F, section 200.512 requires that the reporting package must be submitted within 30 calendar days after the report issuance or nine months after the end of the audit period (whichever is earlier). Condition and Context: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package and Form SF-SAC within the earlier of nine months plus any extensions after year end, or 30 days after the report issuance date. Cause: Lack of internal controls over Uniform Guidance reporting requirements. Effect: The City is not in compliance with 2 CFR part 200, subpart F, section 200.512. Questioned Costs: None. Repeat Finding: Yes, this is a repeat of Finding 2022-002, and since it is a repeat finding we believe this to be a systemic issue. Recommendation: We recommend the City implement policies and procedures to ensure timely completion of its Federal Single Audit. Management Response: Management concurs with this finding. See Corrective Action Plan.

Finding 2023-005

Finding 2023-005: Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury (SLFRF) and U.S. Department of the Interior (PILT) Pass through agency: Direct (SLFRF) and State of Alaska, Department of Commerce, Community, and Economic Development (PILT) Federal Programs: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) and Payments in Lieu of Taxes (PILT) Assistance Listing Numbers: 21.027 (CSLFRF) and 15.226 (PILT) Award Numbers: AK0030 (CSLFRF) and None (PILT) Award Period: 2021(CSLFRF) and 2023 (PILT) Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: 2 CFR part 200, subpart F, section 200.512 requires that the reporting package must be submitted within 30 calendar days after the report issuance or nine months after the end of the audit period (whichever is earlier). Condition and Context: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package and Form SF-SAC within the earlier of nine months plus any extensions after year end, or 30 days after the report issuance date. Cause: Lack of internal controls over Uniform Guidance reporting requirements. Effect: The City is not in compliance with 2 CFR part 200, subpart F, section 200.512. Questioned Costs: None. Repeat Finding: Yes, this is a repeat of Finding 2022-002, and since it is a repeat finding we believe this to be a systemic issue. Recommendation: We recommend the City implement policies and procedures to ensure timely completion of its Federal Single Audit. Management Response: Management concurs with this finding. See Corrective Action Plan.