Audit 40133

FY End
2022-06-30
Total Expended
$2.22M
Findings
2
Programs
14
Year: 2022 Accepted: 2023-07-20

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
43444 2022-001 Material Weakness - L
619886 2022-001 Material Weakness - L

Contacts

Name Title Type
LF5VQGAD4NW7 Kara Carlson Auditee
9074522293 Kathleen A. R. Thompson Auditor
No contacts on file

Notes to SEFA

Title: Awards to Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures arenot allowable or are limited as to reimbursement. Negative amounts on the Schedule represent adjustments or creditsmade in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Interior Alaska Center for Non-Violent Living did not have any subreceipients in the year ended June 30, 2022.
Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures arenot allowable or are limited as to reimbursement. Negative amounts on the Schedule represent adjustments or creditsmade in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity ofInterior Alaska Center for Non-Violent Living under programs of the federal government for the year ended June 30,2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Interior AlaskaCenter for Non-Violent Living, it is not intended to and does not present the financial position, changes in net assets, orcash flows of Interior Alaska Center for Non-Violent Living.

Finding Details

Criteria: Interior Alaska Center for Non-Violent Living is required to submit the single audit report package and Form SF-SAC within nine months of the fiscal year end. Condition: The Form SF-SAC for the fiscal year ended June 30, 2022 was not filed on time. Cause: The audit was not completed in time to file the form. Due to turnover of accounting staff there was a delay in the closing of the books and records, and information was not provided timely to auditors. Effect: The Schedule of Expenditures of Federal Awards was not available in a timely manner in order to allow for timely submission of the Form SF-SAC. Questioned Costs: No questioned costs were identified. Context: The fiscal year 2022 Form SF-SAC was due by March 31, 2023. The June 30, 2022 Form SF-SAC has not yet been filed. Recommendation: We recommend the Form SF-SAC be filed timely in the future. Views of responsible officials and planned corrective action: See the corrective action plan.
Criteria: Interior Alaska Center for Non-Violent Living is required to submit the single audit report package and Form SF-SAC within nine months of the fiscal year end. Condition: The Form SF-SAC for the fiscal year ended June 30, 2022 was not filed on time. Cause: The audit was not completed in time to file the form. Due to turnover of accounting staff there was a delay in the closing of the books and records, and information was not provided timely to auditors. Effect: The Schedule of Expenditures of Federal Awards was not available in a timely manner in order to allow for timely submission of the Form SF-SAC. Questioned Costs: No questioned costs were identified. Context: The fiscal year 2022 Form SF-SAC was due by March 31, 2023. The June 30, 2022 Form SF-SAC has not yet been filed. Recommendation: We recommend the Form SF-SAC be filed timely in the future. Views of responsible officials and planned corrective action: See the corrective action plan.