FAC Explorer

Audit 42286

FY End
2022-06-30
Total Expended
$1.51M
Findings
4
Programs
6
Organization: Alaska Works Partnership, Inc. (AK)
Year: 2022 Accepted: 2023-08-16
Auditor: Bdo USA P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
49609 2022-001 Significant Deficiency - L
49610 2022-001 Significant Deficiency - L
626051 2022-001 Significant Deficiency - L
626052 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
17.258 Wia Adult Program $474,910 Yes 1
17.285 Apprenticeship USA Grants $323,626 - 0
17.259 Wia Youth Activities $280,000 Yes 1
17.277 Workforce Investment Act (wia) National Emergency Grants $202,109 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $200,000 - 0
90.100 Denali Commission Program $33,056 - 0

Contacts

Name Title Type
SLTGFDXMKFN5 Melody Austin Auditee
9075694733 James Doughty Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Alaska Works Partnership, Inc. under programs of thefederal 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 Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedulepresents only a selected portion of the operations of Alaska Works Partnership, Inc., it is not intended to and does not present the financial position, changes in netassets, or cash flows of Alaska Works Partnership, Inc. Expenditures reported on the Schedule are reported on the full accrual basis of accounting. Such expenditures are recognized following the cost principles contained inthe Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-001
Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Identification of the federal program Agency Department of Labor ALN 17.258 and 17.259 Program WIOA Cluster Award Number AA-322150-18-55-A-2 and AA-30770-17-55-A2 Award Year 2022 Criteria or specific requirement The Organization is required to submit the single audit report and Form SFSAC within nine months of the fiscal year end or within 30 days of the report date. 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. Effect or Potential Effect The Organization was not able to file the Form SF-SAC by the required time. Questioned costs None Context The Form SF-SAC is due nine months after the fiscal year-end or within 340 days of the report date. The form for the fiscal year ended June 30, 2022 was filed late. Identification as a repeat finding No Recommendation We recommend the Organization implement internal control procedures to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management will ensure timely year end closing and review of audit schedules to ensure timely reporting.
Finding 2022-001
Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Identification of the federal program Agency Department of Labor ALN 17.258 and 17.259 Program WIOA Cluster Award Number AA-322150-18-55-A-2 and AA-30770-17-55-A2 Award Year 2022 Criteria or specific requirement The Organization is required to submit the single audit report and Form SFSAC within nine months of the fiscal year end or within 30 days of the report date. 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. Effect or Potential Effect The Organization was not able to file the Form SF-SAC by the required time. Questioned costs None Context The Form SF-SAC is due nine months after the fiscal year-end or within 340 days of the report date. The form for the fiscal year ended June 30, 2022 was filed late. Identification as a repeat finding No Recommendation We recommend the Organization implement internal control procedures to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management will ensure timely year end closing and review of audit schedules to ensure timely reporting.
Finding 2022-001
Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Identification of the federal program Agency Department of Labor ALN 17.258 and 17.259 Program WIOA Cluster Award Number AA-322150-18-55-A-2 and AA-30770-17-55-A2 Award Year 2022 Criteria or specific requirement The Organization is required to submit the single audit report and Form SFSAC within nine months of the fiscal year end or within 30 days of the report date. 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. Effect or Potential Effect The Organization was not able to file the Form SF-SAC by the required time. Questioned costs None Context The Form SF-SAC is due nine months after the fiscal year-end or within 340 days of the report date. The form for the fiscal year ended June 30, 2022 was filed late. Identification as a repeat finding No Recommendation We recommend the Organization implement internal control procedures to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management will ensure timely year end closing and review of audit schedules to ensure timely reporting.
Finding 2022-001
Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Identification of the federal program Agency Department of Labor ALN 17.258 and 17.259 Program WIOA Cluster Award Number AA-322150-18-55-A-2 and AA-30770-17-55-A2 Award Year 2022 Criteria or specific requirement The Organization is required to submit the single audit report and Form SFSAC within nine months of the fiscal year end or within 30 days of the report date. 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. Effect or Potential Effect The Organization was not able to file the Form SF-SAC by the required time. Questioned costs None Context The Form SF-SAC is due nine months after the fiscal year-end or within 340 days of the report date. The form for the fiscal year ended June 30, 2022 was filed late. Identification as a repeat finding No Recommendation We recommend the Organization implement internal control procedures to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management will ensure timely year end closing and review of audit schedules to ensure timely reporting.