FAC Explorer

Audit 358625

FY End
2021-12-31
Total Expended
$18.91M
Findings
4
Programs
2
Organization: Helping Alaska (AK)
Year: 2021 Accepted: 2025-06-11
Auditor: Wilson & Wilson CPAS INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
564502 2021-003 Material Weakness - BE
564503 2021-004 - - P
1140944 2021-003 Material Weakness - BE
1140945 2021-004 - - P

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $18.91M Yes 2
21.019 Coronavirus Relief Fund $3,167 - 0

Contacts

Name Title Type
CLA3TJSK3716 Ashley Gaubatz Auditee
9074523876 Sandra Wilson 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 and/or OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Helping Alaska has not elected to use the 10% de-minimus indirect cost rate as allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Helping Alaska under programs of the federal government for the year ended December 31, 2021. 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 Helping Alaska, it is not intended to and does not present the financial position, changes in net position, or cash flows of Helping Alaska.
Title: NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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 and/or OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Helping Alaska has not elected to use the 10% de-minimus indirect cost rate as allowed under Uniform Guidance. 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 and/or OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: NOTE 3 – INDIRECT COST RATE 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 and/or OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Helping Alaska has not elected to use the 10% de-minimus indirect cost rate as allowed under Uniform Guidance. Helping Alaska has not elected to use the 10% de-minimus indirect cost rate as allowed under Uniform Guidance.

Finding Details

Finding 2021-003
Homeless Assistance Program – Assistance Listing No. 21.023; Grant period – Year ended December 31, 2021 Material Weakness: As discussed in Finding 2021-002, supporting documentation was destroyed under the mistaken belief that personally identifying information of applicants should not be retained. Because the documentation was destroyed, there is no support to determine whether applicants that received assistance were approved under grant guidelines. Procedures should be put in place to verify with the grantor any alleged criteria that seems to be out of the ordinary, such as destroying documentation.
Finding 2021-004
Homeless Assistance Program – Assistance Listing No. 21.023; Grant period – Year ended December 31, 2021 Condition: The Helping Alaska audited financial statements for the year ended December 31, 2021, were not submitted timely to the Federal Clearing House. Criteria: Uniform Guidance requires that organizations submit their audited financial statements to the Federal Clearing House within a nine-month period after the end of the organization’s fiscal year end. Cause: Covid restrictions and quarantines prevented the audit from being accomplished within the prescribed timeframe. Effect: Subsequent grant monies are being withheld until the audit is completed and successfully submitted. Context: The audit of the December 31, 2021, Helping Alaska financial statements was initially due on September 30, 2022. The financial statements were submitted to the Federal Clearing House on April 2, 2025. Recommendation: Helping Alaska should contract to have the audit of the financial statements performed within the prescribed deadlines. Views of Responsible Official and Planned Corrective Actions: Helping Alaska agrees with the finding and is in the process of engaging with the current auditors for the subsequent delinquent audit.
Finding 2021-003
Homeless Assistance Program – Assistance Listing No. 21.023; Grant period – Year ended December 31, 2021 Material Weakness: As discussed in Finding 2021-002, supporting documentation was destroyed under the mistaken belief that personally identifying information of applicants should not be retained. Because the documentation was destroyed, there is no support to determine whether applicants that received assistance were approved under grant guidelines. Procedures should be put in place to verify with the grantor any alleged criteria that seems to be out of the ordinary, such as destroying documentation.
Finding 2021-004
Homeless Assistance Program – Assistance Listing No. 21.023; Grant period – Year ended December 31, 2021 Condition: The Helping Alaska audited financial statements for the year ended December 31, 2021, were not submitted timely to the Federal Clearing House. Criteria: Uniform Guidance requires that organizations submit their audited financial statements to the Federal Clearing House within a nine-month period after the end of the organization’s fiscal year end. Cause: Covid restrictions and quarantines prevented the audit from being accomplished within the prescribed timeframe. Effect: Subsequent grant monies are being withheld until the audit is completed and successfully submitted. Context: The audit of the December 31, 2021, Helping Alaska financial statements was initially due on September 30, 2022. The financial statements were submitted to the Federal Clearing House on April 2, 2025. Recommendation: Helping Alaska should contract to have the audit of the financial statements performed within the prescribed deadlines. Views of Responsible Official and Planned Corrective Actions: Helping Alaska agrees with the finding and is in the process of engaging with the current auditors for the subsequent delinquent audit.