FAC Explorer

Audit 390657

FY End
2020-09-30
Total Expended
$1.15M
Findings
1
Programs
6
Organization: Village of Wainwright (AK)
Year: 2020 Accepted: 2026-03-06
Auditor: WILSON & WILSON CPAS INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1176732 2020-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
66.926 INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP) $109,480 Yes 0
15.020 AID TO TRIBAL GOVERNMENTS $59,667 Yes 0
21.019 CORONAVIRUS RELIEF FUND $54,565 Yes 0
15.024 INDIAN SELF-DETERMINATION CONTRACT SUPPORT $29,000 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $24,604 Yes 0
15.130 INDIAN EDUCATION ASSISTANCE TO SCHOOLS $9,882 Yes 0

Contacts

Name Title Type
EGBBN61DP7K3 Ross Waddell Auditee
9072223011 Rockne Wilson Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Village of Wainwright under programs of the federal government for the year ended September 30, 2020. 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 Village of Wainwright, it is not intended to and does not present the financial position, changes in net position, or cash flows of Village of Wainwright.
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.
Village of Wainwright has not elected to use the 10% de-minimus indirect cost rate as allowed under Uniform Guidance.

Finding Details

Finding 2020-001
U.S. Department of Treasury: Coronavirus Aid, Relief, and Economic Security (CARES) Act, CFDA 21.019; Grant period – Year ended September 30, 2020 Condition: The Village of Wainwright audited financial statements for the year ended September 30, 2020, 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 proscribed timeframe. Effect: Subsequent grant monies are being withheld until the audit is completed and successfully submitted. Context: The audit of the September 30, 2020, Village of Wainwright financial statements was initially due on June 30, 2021. This deadline was extended for an additional six months until December 31, 2021. The financial statements will be submitted to the Federal Clearing House after acceptance from the Village of Wainwright. Recommendation: The Village of Wainwright should contract to have the audit of the financial statements performed within the prescribed deadlines. Views of Responsible Official and Planned Corrective Actions: The Village of Wainwright agrees with the finding and is in the process of engaging with the current auditors for subsequent delinquent audits.