FAC Explorer

Audit 381778

FY End
2025-06-30
Total Expended
$817,318
Findings
1
Programs
3
Organization: ALASKA ESKIMO WHALING COMMMISSION (AK)
Year: 2025 Accepted: 2026-01-14
Auditor: ALTMAN ROGERS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1169071 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
11.439 MARINE MAMMAL DATA PROGRAM $607,179 Yes 1
11.012 INTEGRATED OCEAN OBSERVING SYSTEM (IOOS) $108,121 Yes 0
47.084 NSF TECHNOLOGY, INNOVATION, AND PARTNERSHIPS $102,018 Yes 0

Contacts

Name Title Type
C9PGXUH9QM96 Sarah Espelin Auditee
9078522392 Donald Hanni Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Alaska Eskimo Whaling Commission under programs of the federal government for the year ended June 30, 2025. 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 Alaska Eskimo Whaling Commission, it is not intended to and does not present the basic financial statements of Alaska Eskimo Whaling Commission.
No amounts were passed through to subrecipients.

Finding Details

Finding 2025-001
Federal Agency: U.S. Department of Commerce, passed through National Oceanic and Atmospheric Administration Federal Program(s): Marine Mammal Data Program Assistance Listing Number(s): 11.439 Award Number: NA22NMF4390174 (pass through)/ NOAA-NMFS-AK-2022-20006961 (Direct) Award Years: 2022, 2023, 2024 and 2025 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The grant agreement establishes required deadlines for semiannual reporting. Condition and Context: Two semiannual reports were reviewed for compliance with the program’s reporting requirements. It was noted that the organization did not adhere to deadlines required by the granting agency for the submission of the required reports. Both reports were submitted after the required due dates. Cause: Lack of internal controls related to reporting requirements. Effect: Timely and accurate reporting is essential to maintain funding continuity. The organization’s failure to meet reporting requirements may lead to withheld reimbursements and reduced future award allocations. Repeat Finding: This is not a repeat finding and is considered an isolated occurrence. Questioned Costs: None reported. Recommendation: We recommend that management implement stronger internal controls over reporting. Management Response: Management concurs with this finding. See Corrective Action Plan. Effect: Timely and accurate reporting is essential to maintain funding continuity. The organization’s failure to meet reporting requirements may lead to withheld reimbursements and reduced future award allocations. Repeat Finding: This is not a repeat finding and is considered an isolated occurrence. Questioned Costs: None reported. Recommendation: We recommend that management implement stronger internal controls over reporting. Management Response: Management concurs with this finding. See Corrective Action Plan.