FAC Explorer

Audit 412282

FY End
2025-06-30
Total Expended
$11.57M
Findings
4
Programs
12
Organization: City and Borough of Wrangell, Alaska (AK)
Year: 2025 Accepted: 2026-09-25
Auditor: BDO USA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1236793 2025-003 Material Weakness Yes L
1236794 2025-003 Material Weakness Yes L
1236795 2025-003 Material Weakness Yes L
1236796 2025-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
66.468 DRINKING WATER STATE REVOLVING FUND $5.44M Yes 1
11.300 INVESTMENTS FOR PUBLIC WORKS AND ECONOMIC DEVELOPMENT FACILITIES $2.35M Yes 0
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $2.28M Yes 1
20.224 FEDERAL LANDS ACCESS PROGRAM $328,072 Yes 0
90.100 DENALI COMMISSION PROGRAM $250,000 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $53,863 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $29,826 Yes 0
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $29,825 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $25,304 Yes 0
45.311 NATIVE AMERICAN AND NATIVE HAWAIIAN LIBRARY SERVICES $10,000 Yes 0
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $5,337 Yes 1
15.615 COOPERATIVE ENDANGERED SPECIES CONSERVATION FUND $2,036 Yes 0

Contacts

Name Title Type
EKXKZEKSQCN1 Rob Marshall Auditee
9078742381 Joy Merriner Auditor
No contacts on file

Notes to SEFA

National Forest Receipts are recorded directly to revenue and any unspent amounts are reported as restricted fund balance. The unspent balance reported in the Secure Rural Schools Special Revenue Fund includes interest earnings as well as unspent grant proceeds. At June 30, 2025, there were no unspent interest earnings and unspent grant funds were $756,872.
The Borough reported COVID-19 - Immunization Cooperative Agreements – Healthy & Equitable Communities and COVID-19 Health & Equitable Communities (grant number C066-584-U) expenditures of $29,913 on the Schedule for the year ended June 30, 2025 that were associated with prior year expenditures.
The Borough reported Disaster Grants – Public Assistance – Wrangell Landslide (grant number DR-4767-AK) expenditures of $53,863 on the Schedule for the year ended June 30, 2025 that were associated with prior year expenditures.
The Borough reported Investments for Public Works and Economic Development Facilities expenditures of $962,159 on the Schedule for the year ended June 30, 2025 that were associated with prior year expenditures.

Finding Details

Finding 2025-003
Finding 2025-003 Deadline for Federal Single Audit – Reporting – Noncompliance and Internal Control over Compliance – Significant Deficiency Agency/Pass-Through Grantor: United States Department of Agriculture Environmental Protection Agency Assistance Listing Numbers (ALN) and Program Name: 10.665 – Schools and Roads Cluster 10.760 – Water and Waste Disposal Systems for Rural Communities 66.468 – Drinking Water State Revolving Fund Award Year: FY 2025 Criteria or Specific Requirement: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended June 30, 2025 were not submitted by the deadline to the Federal Audit Clearinghouse. Cause: The audit was not completed on time to file the reporting package and data collection form, due to a delay in closing the books, records, and grants. Effect or potential effect: The Schedule of Expenditures of Federal Awards was not available in a timely manner in order to allow for timely submission of Form SF-SAC Questioned Costs: None Context: The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended June 30, 2025 was filed late. Identification as a repeat finding: Not a repeat finding. Recommendation: We recommend the Borough adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. Views of responsible officials: Management concurs with this finding. Management will ensure Beginning balance reconciliations and year-end adjustments will be completed by September and will work with external auditors to have a financial statement draft prior to their fieldwork.