Audit 397597

FY End

2024-12-31

Total Expended

$3.90M

Findings

Programs

Organization: Alaska Native Women's Resource Center (AK)

Year: 2024 Accepted: 2026-04-02

Auditor: BRAD CAGE CPA

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
1205843	2024-002	Material Weakness	Yes	P
1205844	2024-003	Material Weakness	Yes	C
1205845	2024-002	Material Weakness	Yes	P
1205846	2024-003	Material Weakness	Yes	C
1205847	2024-002	Material Weakness	Yes	P
1205848	2024-003	Material Weakness	Yes	C
1205849	2024-002	Material Weakness	Yes	P
1205850	2024-003	Material Weakness	Yes	C
1205851	2024-002	Material Weakness	Yes	P
1205852	2024-003	Material Weakness	Yes	C
1205853	2024-002	Material Weakness	Yes	P
1205854	2024-003	Material Weakness	Yes	C

Programs

ALN	Program	Spent	Major	Findings
93.496	FAMILY VIOLENCE PREVENTION AND SERVICES/CULTURALLY SPECIFIC DOMESTIC VIOLENCE AND SEXUAL VIOLENCE SERVICES	$1.03M	Yes	2
16.526	OVW TECHNICAL ASSISTANCE INITIATIVE	$225,742	Yes	0
15.029	TRIBAL COURTS	$140,058	Yes	0
16.589	RURAL DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ASSISTANCE PROGRAM	$51,369	Yes	0
16.841	VOCA TRIBAL VICTIM SERVICES SET-ASIDE PROGRAM	$49,117	Yes	0
16.608	TRIBAL JUSTICE SYSTEMS	$13,513	Yes	0
93.592	FAMILY VIOLENCE PREVENTION AND SERVICES/DISCRETIONARY	$8,018	Yes	2
16.588	VIOLENCE AGAINST WOMEN FORMULA GRANTS	$7,817	Yes	0

Contacts

Name	Title	Type
D3QJUWJUZAN8	Kate Chaussee	Auditee
9075136448	Bradley S Cage	Auditor
No contacts on file

Finding Details

Finding 2024-002

I noted that the AKNWRC did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the AKNWRC must submit their audit within 9 months of their fiscal year end. There were no questioned costs. Final accounting adjustments were not made timely in order to complete the audit in a timely manner. Management will ensure their 2025 audit preparation will be performed timely and will be submitting it well within the required 9 month timeframe.Audit was late. Context is not applicable. Management has already started work on their 2025 audit and will be submitting it within the required 9 month timeframe. this was a repeat finding. It was previously reported as Finding 2023-002.

Finding 2024-003

Cash management - I noted that the AKNWRC did not have sufficient cash on hand in excess of unearned grant revenue. Per 2 CFR, Section 200.305(b), the AKNWRC must ensure all advanced funds are spent on allowable items. No questioned costs. There was a large loss in the current year that caused cash on hand to be less than unearned grant revenue. At year end, total cash on hand was less than total unearned grant revenue. Total cash on hand was $52,267 while total unearned grant revenue was $265,804. Total unearned grant revenue related to the FVPSA 93.592 grants was $169,768 and total unearned grant revenue related to the DHHS, Covid-19, ARP Support for Survivors of Domestic Violence, 93.496 was $12,432. It is imperative that AKNWRC does not incur losses in its administrative function, to ensure that grant drawdowns are retained until spent on allowable grant expenses. This was not a repeat finding.