FAC Explorer

Audit 407114

FY End
2024-06-30
Total Expended
$1.88M
Findings
1
Programs
4
Organization: City of Akutan (AK)
Year: 2024 Accepted: 2026-07-14
Auditor: ALTMAN ROGERS & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1223616 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
90.100 DENALI COMMISSION PROGRAM $1.75M Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $89,022 Yes 0
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $19,518 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $19,517 Yes 0

Contacts

Name Title Type
DQF7SHSDVY75 Farha Karim Auditee
9078425225 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 the City of Akutan, Alaska, under programs of the federal government for the year ended June 30, 2024. 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 the City, it is not intended to and does not present the basic financial statements of the City.
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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
The City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The following were subrecipients of Federal Awards issued by the City of Akutan, Alaska: From U.S. Department of Health and Human Services: Aleut Marine Mammal Commission – 93.391 $ 19,518 Aleut Marine Mammal Commission – 93.268 19,517 Total $ 39,035

Finding Details

Finding 2024-002
Finding 2024-002: Late Reporting and Noncompliance With Reporting Requirements Federal Agency: Denali Commission Federal Program: Akutan West Harbor Access Road Assistance Listing: 90.100 Award Number: 1727-00 Award Year: 2023 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance With Reporting Requirements. Criteria: 2 CFR part 200, subpart F, section 200.512 requires that the reporting package must be submitted within the earlier of nine months plus any extensions after year end, or 30 days after the report issuance date. Condition and Context: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package and Form SF-SAC within the earlier of nine months plus any extensions after year end, or 30 days after the report issuance date. Cause: Lack of internal controls over Uniform Guidance reporting requirements. Effect: The City is not in compliance with 2 CFR part 200, subpart F, section 200.512. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend the City implement policies and procedures to ensure timely completion of its Federal Single Audit. Management Response: Management concurs with this finding. See Corrective Action Plan.