FAC Explorer

Audit 364271

FY End
2024-06-30
Total Expended
$1.46M
Findings
2
Programs
6
Organization: Aleutians East Borough (AK)
Year: 2024 Accepted: 2025-08-14
Auditor: Bdo USA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
573541 2024-001 Significant Deficiency - L
1149983 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
11.472 Unallied Science Program $649,972 Yes 1
21.032 Local Assistance and Tribal Consistency Fund $346,500 - 0
93.493 Congressional Directives $200,118 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $182,615 - 0
93.268 Immunization Cooperative Agreements $41,100 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $41,099 - 0

Contacts

Name Title Type
R1T5FLNFFEP4 Jacki Brandell Auditee
9074972588 Bikky Shrestha Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedules of expenditures of federal awards (the “Schedules”) includes the federal award activity of Aleutians East Borough, Alaska (the Borough) excluding its component unit, Aleutians East Borough School District, under programs of the federal government for the year ended June 30, 2024. The information in the Schedules 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 Schedules presents only a selected portion of the operations of the Borough, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Borough. Expenditures reported on the Schedules 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 Schedules, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Borough has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Finding 2024-001 Deadline for Federal Single Audit – Noncompliance and Internal Control Over Compliance – Significant Deficiency Agency Department of Commerce Pass-through Entity National Oceanic and Atmospheric Association Assistance Listing 11.472 Program Research and Development Cluster Award Year 2022-2024 Criteria The Borough is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end. Condition The Form SF-SAC for the fiscal year ended June 30, 2024 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 Schedule of Expenditures of Federal Awards were not available in a timely manner in order to allow for timely submission of Form SF-SAC. Questioned costs None noted. Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended June 30, 2024 was filed late. Identification as a repeat finding No Recommendation We recommend the Form SF-SAC is filed timely in the future. Views of responsible officials Borough management acknowledges that the SF-SAC was filed late for Fiscal Year 2024 due to unforeseen financial reporting issues. As those reporting issues have been resolved, we do not anticipate any such issues for Fiscal Year 2025.
Finding 2024-001
Finding 2024-001 Deadline for Federal Single Audit – Noncompliance and Internal Control Over Compliance – Significant Deficiency Agency Department of Commerce Pass-through Entity National Oceanic and Atmospheric Association Assistance Listing 11.472 Program Research and Development Cluster Award Year 2022-2024 Criteria The Borough is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end. Condition The Form SF-SAC for the fiscal year ended June 30, 2024 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 Schedule of Expenditures of Federal Awards were not available in a timely manner in order to allow for timely submission of Form SF-SAC. Questioned costs None noted. Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended June 30, 2024 was filed late. Identification as a repeat finding No Recommendation We recommend the Form SF-SAC is filed timely in the future. Views of responsible officials Borough management acknowledges that the SF-SAC was filed late for Fiscal Year 2024 due to unforeseen financial reporting issues. As those reporting issues have been resolved, we do not anticipate any such issues for Fiscal Year 2025.