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Finding: 2025-079 - The University did not make payments to subrecipients within 30 days after receipt of invoices. Questioned Costs: None Assistance Listing Number: 10.237, 15.423, 47.050, 47.074, 47.078 Assistance Listing Title: From Learning to Leading: Cultivating the Next Generation of Diverse ...
Finding: 2025-079 - The University did not make payments to subrecipients within 30 days after receipt of invoices. Questioned Costs: None Assistance Listing Number: 10.237, 15.423, 47.050, 47.074, 47.078 Assistance Listing Title: From Learning to Leading: Cultivating the Next Generation of Diverse Food and Agriculture Professionals Research and Development Cluster (RDC) Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): There is no disagreement with the audit finding. Corrective Action (corrective action planned): UAF Office of Finance & Accounting has established procedures to communicate with the departments to ensure outstanding invoices are resolved promptly. Additionally, guidance has been developed and distributed to Principal Investigator to ensure proper delegation of authority when they are unable to sign off on invoices. Completion Date (list anticipated completion date~: Completed Agency Contact (name of person responsible for corrective action): Amanda Wall, Associate Vice Chancellor (AVC), UAF Financial Services, 907-474-7552
Finding: 2025-034 - Three of seven randomly selected FY 25 Disaster Grants SF-425 reports tested had the following errors: one reported incorrect recipient share required and two reported incorrect federal shares of expenditures and incorrect recipient share of expenditures. Questioned Costs: None A...
Finding: 2025-034 - Three of seven randomly selected FY 25 Disaster Grants SF-425 reports tested had the following errors: one reported incorrect recipient share required and two reported incorrect federal shares of expenditures and incorrect recipient share of expenditures. Questioned Costs: None Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants COVID- 19 Views of Responsible Officials (state whether your agency agrees or disagrees with the finding if you disagree, briefly explain why): DMVA concurs with the finding. Corrective Action (corrective action planned): Due to a change in FEMA’s grants management system, data reported in the SF-425 caused reporting errors in the state match amounts. DMVA will continue to revise the written procedures to ensure information is up to date for accurate reporting of the SF-425. DMVA expects the finding to be full corrected in FY 26. Completion Date (list anticipated completion date): 06/30 2026 Agency Contact (name of person responsible for corrective action): Pamela Wiederspohn
Finding: 2025-033 - DMVA staff did not document a risk assessment for two Disaster Grants subrecipients. Questioned Costs: None Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants COVID- 19 Views of Responsible Officials (state whether your agency agrees or disagrees with the...
Finding: 2025-033 - DMVA staff did not document a risk assessment for two Disaster Grants subrecipients. Questioned Costs: None Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants COVID- 19 Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DMVA concurs with the finding Corrective Action (corrective action planned): The Homeland Security Director will conduct a thorough review of the documented sub-recipient risk assessment process to ensure that adequate review at the supervisor’s level complies with 2 CFR 200.332. Necessary updates to pertinent forms and manuals will be made to reflect federal requirements. Completion Date (list anticipated completion date): October 31, 2026 Agency Contact (name of person responsible for corrective action): Bryan Fisher
Finding: 2025-031 - A review of 21 FY 25 Disaster Grants subrecipient obligating award documents found that three did not include an accurate unique entity identifier (UEI) that matched the subrecipient’s name and one did not provide a UEI. Questioned Costs: None Assistance Listing Number: 97.036 As...
Finding: 2025-031 - A review of 21 FY 25 Disaster Grants subrecipient obligating award documents found that three did not include an accurate unique entity identifier (UEI) that matched the subrecipient’s name and one did not provide a UEI. Questioned Costs: None Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants COVID- 19 Views of Responsible Officials (state whether your agency agrees or disagrees with the finding if you disagree, briefly explain why): DMVA concurs with the finding. Corrective Action (corrective action planned): OAD, Assurance, and Agreement Forms: The Finance Officer, in coordination with the Homeland Security Director, will conduct a thorough review of the OAD, assurance, and agreement forms to comply with 2 CFR 200.332. Necessary updates to the pertinent forms will be made to reflect federal requirements and clearly identify the funding is a subaward to the subrecipient. Revision of Internal Procedures: The Finance Officer will revise and document internal procedures to ensure that: • Employees and contract support consistently validate the information contained in sam.gov against data provided by subrecipients • When applicable, Homeland Security employees will review, validate, and certify work completed by a contractor prior to the issuance of a subaward Completion Date (list anticipated completion): date October 31, 2026 Agency Contact (name of person responsible for corrective action): Bryan Fisher
Finding: 2025-030 - A review of 17 FY 25 Disaster Grants payments found that 15 payments - (88 percent) lacked adequate supporting documentation. Questioned Costs: Indeterminate Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants COVID- 19 Views of Responsible Officials (stat...
Finding: 2025-030 - A review of 17 FY 25 Disaster Grants payments found that 15 payments - (88 percent) lacked adequate supporting documentation. Questioned Costs: Indeterminate Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants COVID- 19 Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DMVA concurs with the finding Corrective Action (corrective action planned to ensure compliance with federal regulations and effective management of federal awards, the Finance Office, in conjunction with the Homeland Security Director, will develop and implement written procedures that provide a clear framework for managing federal awards and ensure compliance with federal regulations. DMVA will: • Clearly outline federal requirements under 2 CFR 200.327, 2 CFR 200.403(g), and Homeland Security Acquisition Regulation Class Deviation 15-01. • Specify the documentation required to support reimbursement requests, including expectations related to discrepancies and follow-up actions. • Outline the procedures for Homeland Security for reviewing and certifying work completed by contractors, where applicable, prior to reimbursement to subrecipients. Completion Date (list anticipated completion date): October 31, 2026 Agency Contact (name of person responsible for corrective action): Bryan Fisher
Finding: 2025-035 - Eight of 70 FY 25 subawards tested were not filed timely in the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System. An additional 32 subawards requiring FFATA reporting were not filed. Questioned Costs: None Assistance Listing Number: 97.036 Ass...
Finding: 2025-035 - Eight of 70 FY 25 subawards tested were not filed timely in the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System. An additional 32 subawards requiring FFATA reporting were not filed. Questioned Costs: None Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants Views of Responsible Officials (state whether your agency agrees or disagrees with the finding if you disagree, briefly explain why): DMVA concurs with the finding. Corrective Action (corrective action planned): DMVA acknowledges the importance of timely reporting. The Administrative Director, in conjunction with the Homeland Security Director, will allocate appropriate resources to ensure the meet requirements. Completion Date (list anticipated completion date): 12/3 1 2026 Agency Contact (name of person responsible for corrective action): Bob Emisse, Bryan Fisher
Finding: 2025-032 - DMVA management did not issue a management decision for a finding relating to one Disaster Grants subrecipient’ s single audit. Questioned Costs: None Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants Views of Responsible Officials (state whether your ag...
Finding: 2025-032 - DMVA management did not issue a management decision for a finding relating to one Disaster Grants subrecipient’ s single audit. Questioned Costs: None Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree. briefly explain why): DMVA concurs with the finding. Corrective Action (corrective action planned): DMVA acknowledges the importance of issuing timely and adequate management decisions to ensure subrecipients take corrective action. Due to a misunderstanding in the guidance provided, DMVA failed to issue the required management decision. The management letter has since been issued to the subrecipient. Internal procedures were updated in fiscal year 2025 to eliminate a single point of failure in this requirement. The Administrative Director, in conjunction with the Finance Officer, will assess the strengthened internal procedures to ensure they meet requirements. Completion Date (list anticipated completion date): 06/30/2026 Agency Contact (name of person responsible for corrective action): Bob Ernisse, Pamela Wiederspohn
Finding: 2025-023 - The Coordinated Early Intervening Services budgets for two Local Education Agencies exceeded the allowable federal limit. Questioned Costs: None Assistance Listing Number: 84.027, 84.173 Assistance Listing Title: Special Education Cluster Views of Responsible Officials (state whe...
Finding: 2025-023 - The Coordinated Early Intervening Services budgets for two Local Education Agencies exceeded the allowable federal limit. Questioned Costs: None Assistance Listing Number: 84.027, 84.173 Assistance Listing Title: Special Education Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with Finding 2025-023. Corrective Action (corrective action planned): DEED is awaiting guidance from the U.S. Department of Education (U.S. ED) to determine what action should be taken to correct the FY2025 issue. The GMS controls have been updated for FY2026 to prevent the issue from recurring. Completion Date (list anticipated completion date): Unknown dependent on U.S.ED Agency Contact (name of person responsible for corrective action): Deborah Riddle, Division Operations Manager, Division of Innovation & Education Excellence
Finding: 2025-060 - DEC did not fully comply with Federal Funding Accountability and Transparency Act reporting requirements applicable to FY 25 Congressionally Mandated Projects subawards. Questioned Costs: None Assistance Listing Number: 66.202 Assistance Listing Title: CMP Views of Responsible Of...
Finding: 2025-060 - DEC did not fully comply with Federal Funding Accountability and Transparency Act reporting requirements applicable to FY 25 Congressionally Mandated Projects subawards. Questioned Costs: None Assistance Listing Number: 66.202 Assistance Listing Title: CMP Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DEC agrees with the finding 2025-060. The errors and omissions were due to staff turnover, limitations of the legacy FSRS.gov reporting system, and insufficient review procedures. The FSRS platform allowed only one user per grant and lacked visibility for other staff, which contributed to reliance on PDF backups without timestamps. The incorrect subaward action dates were due to insufficient review procedures during the migration to the new and unfamiliar SAM.gov platform. DEC acknowledges the need for stronger internal controls and improved processes. Corrective Action (corrective action planned): DEC has taken steps to address the issues identified in the FFATA reporting process. To strengthen internal controls, DEC has further enhanced its existing written procedure by incorporating a visual verification checklist to ensure all data entry fields are accurate and submissions are complete. Staff have been trained on the new SAM.gov reporting and verification process to reduce the risk of errors. DEC will also implement a secondary review by verifying data entry directly in Sam.gov rather than relying on the PDF reports. As a final level of review the agency will conduct random audits on a sample of reports to verify compliance. Completion Date (list anticipated completion date): February 27, 2026. Agency Contact (name of person responsible for corrective action): Myra Pugh, Division of Water Administrative Operations Manager
Finding: 2025-059 - Unliquidated obligations as reported in two of three tested SF-425 Federal Financial Reports were inaccurate. Questioned Costs: None Assistance Listing Number: 66.202 Assistance Listing Title: Congressionally Mandated Projects (CMP) Views of Responsible Officials (state whether y...
Finding: 2025-059 - Unliquidated obligations as reported in two of three tested SF-425 Federal Financial Reports were inaccurate. Questioned Costs: None Assistance Listing Number: 66.202 Assistance Listing Title: Congressionally Mandated Projects (CMP) Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DEC agrees with the finding 2025-059. The department has established procedures and supervisory reviews in place for the preparation and submission of SF-425 Federal Financial Reports. The reporting errors identified relate to 2024 reporting activity and resulted from a misapplied filter within the encumbrance pivot tables, which caused State appropriations to be included in the federal share of unliquidated obligations. Corrective Action (corrective action planned): Revised reports were submitted to the EPA on December 26, 2025. To prevent future errors, DEC will reinforce existing SF-425 preparation procedures by documenting required report logic, including validation of pivot table filters and exclusion of State appropriations from federal reporting. Procedures will require confirmation that only the federal share of unliquidated obligations is included prior to submission. The department will also provide refresher guidance and targeted training for staff responsible for SF-425 preparation, including proper use of encumbrance tabs, pivot tables, and filters. This will ensure continuity of established procedures and reduce reliance on manual assumptions. Completion Date (list anticipated completion date): March 31, 2026 Agency Contact (name of person responsible for corrective action): Christina McCoskey, DEC Finance Officer
Finding: 2025-028 - One of 10 employee timesheets tested did not support the charges billed to the Congressionally Mandated Projects (CMP) program. Questioned Costs: 2,273 Assistance Listing Number: 66.202 Assistance Listing Title: CMP Views of Responsible Officials (state whether your agency agrees...
Finding: 2025-028 - One of 10 employee timesheets tested did not support the charges billed to the Congressionally Mandated Projects (CMP) program. Questioned Costs: 2,273 Assistance Listing Number: 66.202 Assistance Listing Title: CMP Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with this finding. Corrective Action (corrective action planned): This finding has been corrected. The Division of Community and Regional Affairs (DCRA) and the Division of Administrative Services (DAS) have reviewed and updated timesheet processing functions in DCRA. DAS has provided information and training to DCRA timekeepers and management staff on timesheet entry, timekeeping procedures, and time entry and review processes in the accounting system. Both DCRA and DAS management will continue to monitor time entry and timesheet processing to ensure that time is entered accurately. Completion Date (list anticipated completion date): I The corrective action plan was fully implemented on January 31, 2026. Agency Contact (name of person responsible for corrective action): Nichole Tham, Division Operations Manager, Division of Community and Regional Affairs.
Finding: 2025-011 - Alaska State Agency for Surplus Property (AKSASP) lacked internal controls for the preparation and submission of the quarterly General Services Administration 3040 State Agency Monthly Donation Report of Surplus Personal Property. Questioned Costs: None Assistance Listing Number:...
Finding: 2025-011 - Alaska State Agency for Surplus Property (AKSASP) lacked internal controls for the preparation and submission of the quarterly General Services Administration 3040 State Agency Monthly Donation Report of Surplus Personal Property. Questioned Costs: None Assistance Listing Number: 39.003 Assistance Listing Title: Donation of Federal Surplus Personal Property Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): SSOA/OPPM, State Property Office agrees with this finding Corrective Action (corrective action planned): The State Property Office has implemented a procedure that will ensure all GSA reports are reviewed for accuracy prior to submission by the State Property Manager. The reviewer will initial the report prior to it being filed. In addition, The State Property Office conducted internal staff training on the updated internal control procedures in December 2025. Completion Date (list anticipated completion date): The new GSA Report review process was implemented on September 30, 2025, internal staff training was completed in December 2025, with the State Plan of Operations also being updated. Agency Contact (name of person responsible for corrective action): Jonathon Harshfield State of Alaska Property Manager
Finding: 2025-010 - Internal controls to ensure applicants were eligible to receive donations of federal surplus personal property were not consistently applied. Questioned Costs: None Assistance Listing Number: 39.003 Assistance Listing Title: Donation of Federal Surplus Personal Property Views of ...
Finding: 2025-010 - Internal controls to ensure applicants were eligible to receive donations of federal surplus personal property were not consistently applied. Questioned Costs: None Assistance Listing Number: 39.003 Assistance Listing Title: Donation of Federal Surplus Personal Property Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): SSOA/OPPM, State Property Office agrees with this finding Corrective Action (corrective action planned): The State Property Office has implemented a two-step process with a monthly review to help ensure compliance with this requirement. The State Property Office also conducted internal staff training on the updated internal control procedures in December 2025. Completion Date (list anticipated completion date): The two-step review process was implemented September 30, 2025, internal staff training was completed in December 2025, with the State Plan of Operations also being updated. Agency Contact (name of person responsible for corrective action): Jonathon Harshfield State of Alaska Property Manager
Finding: 2025-027 - For two of two CCPF 2025 Quarterly Obligations and Expenditure Reports reviewed, key line items for current period obligation and current period expenditures were inaccurate, and actual square footage of completed projects was unsupported. Questioned Costs: None Assistance Listin...
Finding: 2025-027 - For two of two CCPF 2025 Quarterly Obligations and Expenditure Reports reviewed, key line items for current period obligation and current period expenditures were inaccurate, and actual square footage of completed projects was unsupported. Questioned Costs: None Assistance Listing Number: 21.029 Assistance Listing Title: CCPF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with this finding. Corrective Action (corrective action planned): The department will review obligation and expenditure totals for all CCPF quarterly reporting periods and submit necessary corrections in the 2025 Q4 CCPF Financial and Performance Report. DCCED verified subrecipients actual completed project square footages and will include these figures in the 2025 Q4 CCPF Performance Report. Completion Date (list anticipated completion date): This finding was corrected in the Q4 2025 CCP Financial and Performance Report, submitted on January 30, 2026. Agency Contact (name of person responsible for corrective action): Kevin Bartley, Grants Administration Manager, Division of Community and Regional Affairs.
Finding: 2025-026 - During FY 25, DCCED did not have procedures for the preparation and submission of reports under the Federal Funding Accountability and Transparency Act for Coronavirus Capital Projects Fund (CCPF) subrecipients. Questioned Costs: None Assistance Listing Number: 21.029 Assistance ...
Finding: 2025-026 - During FY 25, DCCED did not have procedures for the preparation and submission of reports under the Federal Funding Accountability and Transparency Act for Coronavirus Capital Projects Fund (CCPF) subrecipients. Questioned Costs: None Assistance Listing Number: 21.029 Assistance Listing Title: CCPF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with this finding. Corrective Action (corrective action planned): The Division of Community and Regional Affairs will draft FFATA reporting procedures. Completion Date (list anticipated completion date): This corrective action plan was completed on December 15, 2025. Agency Contact (name of person responsible for corrective action): Kevin Bartley, Grants Administration Manager, Division of Community and Regional Affairs.
Single Audit Finding No. 2025-068 - For two out of 40 timesheets tested (five percent), the employees’ hours were inaccurately recorded in the State’s accounting system. Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain w...
Single Audit Finding No. 2025-068 - For two out of 40 timesheets tested (five percent), the employees’ hours were inaccurately recorded in the State’s accounting system. Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): I The department agrees with this finding and recommendation. Corrective Action (corrective action planned): Department management will implement additional training for time collectors and payroll entry staff and strengthen the review process to ensure the accuracy of timesheet entry moving forward. Completion Date (list anticipated completion date): June 30, 2026 Agency Contact (name of person responsible for corrective action): Shanna Burns, Human Resources Consultant 5
Single Audit Finding No. 2025-067 - DOTPF’s statewide value engineering (VE) coordinator omitted one project with a VE analysis in the FFY 2025 annual VE summary report submitted to the Federal Highway Administration (FHWA). Views of Responsible Officials (state whether your agency agrees or disagre...
Single Audit Finding No. 2025-067 - DOTPF’s statewide value engineering (VE) coordinator omitted one project with a VE analysis in the FFY 2025 annual VE summary report submitted to the Federal Highway Administration (FHWA). Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with this finding and recommendation. Corrective Action (corrective action planned): The department has implemented additional controls and training necessary to ensure compliance. Current procedures have proven adequate as demonstrated during the audit period, but adherence to procedures for reporting necessitates additional training. Completion Date (list anticipated completion date): June 30, 2026 Agency Contact (name of person responsible for corrective action): Michael White, Financial Services Manager
Single Audit Finding No. 2025-066 - Contractor certified payrolls for four of 11 construction projects tested were not submitted during FY25. Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees w...
Single Audit Finding No. 2025-066 - Contractor certified payrolls for four of 11 construction projects tested were not submitted during FY25. Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with this finding and recommendation. Corrective Action (corrective action planned): The department will implement measures to follow up with contractors and document attempts to contact businesses. Management will provide additional staff training regarding processes and procedures to ensure that the department is following up with due diligence. Completion Date (list anticipated completion date): December 31, 2026 Agency Contact (name of person responsible for corrective action): Michael White, Financial Services Manager
Single Audit Finding No. 2025-065 - The indirect cost rate in two of 11 FY 25 consultant contracts tested (18 percent) were incorrect. Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with thi...
Single Audit Finding No. 2025-065 - The indirect cost rate in two of 11 FY 25 consultant contracts tested (18 percent) were incorrect. Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with this finding and recommendation. Corrective Action (corrective action planned): The department will ensure that DOT&PF follows applicable statute and policy. The department will implement additional controls by introducing a semiannual review of appropriate contacts within the department to ensure updated indirect rates are reflected. Completion Date (list anticipated completion date): June 30, 2026 Agency Contact (name of person responsible for corrective action): Michael White, Financial Services Manager
Single Audit Finding No. 2025-063 - Three of 40 timesheets tested (eight percent) were entered into the State’s accounting system with incorrect coding. Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The departme...
Single Audit Finding No. 2025-063 - Three of 40 timesheets tested (eight percent) were entered into the State’s accounting system with incorrect coding. Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with this finding and recommendation. Corrective Action (corrective action planned): The department will reinforce timesheet entry and processing procedures, and the finance officer will provide additional training to administrative staff to avoid future errors. Completion Date (list anticipated completion date): June 30, 2026 Agency Contact (name of person responsible for corrective action): Michael White, Financial Services Manager
Finding: 2025-044 - Auditors could not obtain sufficient appropriate evidence to verify compliance with Fish and Wildlife Cluster’s (FWC) equipment and real property management requirements. Questioned Costs: Indeterminate Assistance Listing Number: 15.605, 15.611 Assistance Listing Title: FWC Views...
Finding: 2025-044 - Auditors could not obtain sufficient appropriate evidence to verify compliance with Fish and Wildlife Cluster’s (FWC) equipment and real property management requirements. Questioned Costs: Indeterminate Assistance Listing Number: 15.605, 15.611 Assistance Listing Title: FWC Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): ADFG agrees that the policy and procedures for management of equipment, real property, and capital improvements are insufficient. Corrective Action (corrective action planned): ADFG will continue efforts to establish and implement procedures and training to ensure that all equipment, real property, and capital improvements are managed in strict compliance with federal requirements. For equipment management, ADFG will take the following actions: • Ensure capital and sensitive equipment is accounted for in IRIS through a fixed asset transaction (FN, FA, FM, FT, or FD). The FN process was implemented on July 1, 2024 and ties equipment to the purchasing document. However, additional work is needed to ensure the Federal Award Identification Number (FAIN) and Assistance Listing Number are consistently included in IRIS transactions to improve traceability and compliance. • Develop and implement standardized procedures for inventory management in IRIS in coordination with the Office of Procurement and Property Management, Department of Administration. • Create and distribute inventory logs for staff to use in remote locations to address challenges in retrieving inventory items during seasonal months. • Develop comprehensive training for staff involved in equipment management to ensure staff are well-trained and knowledgeable about inventory management procedures and compliance requirements. • Establish clear guidelines for the timely disposal of broken, failed, or obsolete equipment to ensure efficient and compliant disposal of unnecessary equipment. For real property and capital improvement projects, ADFG will take the following actions: • Real property records have been compiled and are pending upload to the federal TRACS system. Once this upload is complete, ADFG will develop procedures and tracking logs to ensure annual site visits are conducted and documented. • Develop department policies and procedures to ensure real property is managed according to federal requirements as authorized in grant awards. This effort will be coordinated with USFWS to ensure alignment with federal expectations. • Provide training to program and administrative staff on the Code of Federal Regulations requirements and proper management of departmental record-keeping logs, including site visit documentation and file maintenance. Completion Date (list anticipated completion date): December 31, 2026 Agency Contact (name of person responsible for corrective action): Eric Verrelli, Procurement Specialist V Jessica Hood, Accountant 5
Finding: 2025-043 - A review of six FY 25 PCSRT subrecipients’ subaward agreements found that one did not include an accurate unique entity identifier that matched the subrecipient’s name. Questioned Costs: None Assistance Listing Number: 11.438 Assistance Listing Title: PCSRT Views of Responsible O...
Finding: 2025-043 - A review of six FY 25 PCSRT subrecipients’ subaward agreements found that one did not include an accurate unique entity identifier that matched the subrecipient’s name. Questioned Costs: None Assistance Listing Number: 11.438 Assistance Listing Title: PCSRT Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): ADFG disagrees with this finding. During the audit, it was noted that the UEI listed in the subaward agreement contained a copy-and-paste error. This discrepancy was promptly corrected once identified. Under 2 CFR 170, the official compliance requirement for subaward reporting is the Federal Funding Accountability and Transparency Act (FFATA) submission through SAM.gov. In this case: • The correct UEI was verified in SAM.gov. • The FFATA report contained the correct UEI and was submitted timely. • The correct subrecipient was paid, and supporting documentation confirmed the subrecipient’ s identity. These facts demonstrate that the federal reporting requirement was met and that the error was limited to the internal agreement. The issue did not result in improper payments, misreporting to federal systems, or a breakdown in internal controls. This was an isolated clerical error that was promptly corrected during the audit. It does not represent a significant deficiency or material weakness. This seems more appropriately categorized as a minor observation or management comment regarding document review processes. Corrective Action (corrective action planned): DFG will reinforce internal review procedures to prevent similar copy-and-paste errors in the future. Completion Date (list anticipated completion date): N/A Agency Contact (name of person responsible for corrective action): Jessica Hood, Accountant 5
Finding: 2025-042 - Two of four randomly selected FY 25 PCSRT SF-425 federal financial reports tested did not include the recipient share of expenditures. Questioned Costs: None Assistance Listing Number: 11.438 Assistance Listing Title: PCSRT Views of Responsible Officials (state whether your agenc...
Finding: 2025-042 - Two of four randomly selected FY 25 PCSRT SF-425 federal financial reports tested did not include the recipient share of expenditures. Questioned Costs: None Assistance Listing Number: 11.438 Assistance Listing Title: PCSRT Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): ADFG respectfully disagrees with the audit finding regarding SF-425 reporting and recipient share. During the audit period, the federal awarding agency transitioned to a new reporting system but did not issue updated written instructions, revised award terms, or formal guidance clarifying new SF-425 fields or reporting expectations. Under 2 CFR §200.328, recipients are required to submit financial reports as specified in the Federal award, and agencies may require only 0MB-approved, government-wide data elements. No updated award terms or instructions were provided to ADFG during this transition. System behavior clearly indicated that certain fields were not applicable. In Grants Online, the fields were grayed out, signaling they were not required. In contrast, eRA Commons left these fields open without any explanation or guidance. NOAA now requires these fields, but this requirement was not communicated at the time of the transition. This inconsistency demonstrates that the agency had not finalized or communicated enforceable requirements for these fields during the reporting period. DFG acted reasonably and consistently based on the information available. It would be inappropriate to penalize DFG for continuing to report under prior requirements or omitting data in fields that were not previously required. The Uniform Guidance places responsibility on awarding agencies to provide clear written guidance, transition timelines, and clarification on new reporting requirements before they become enforceable. For these reasons, DFG requests that this finding be reconsidered. Our reporting complied with the award terms and the system instructions available at the time, and any changes introduced by the agency were not formally communicated or incorporated into our award during the relevant reporting period. Corrective Action (corrective action planned): We will contact the awarding agency to confirm whether previously submitted reports must be revised to include the recipient share. We will also verify if this requirement applies only to future reporting and adjust our procedures accordingly. Completion Date (list anticipated completion date): April 30, 2026 Agency Contact (name of person responsible for corrective action): Jessica Hood, Accountant 5
Finding: 2025-041 - One of six Pacific Coast Salmon Recovery Pacific Salmon Treaty (PCSRT) Federal Funding Accountability and Transparency Act (FFATA) reports tested was not submitted timely. Questioned Costs: None Assistance Listing Number: 11.438 Assistance Listing Title: PCSRT Views of Responsibl...
Finding: 2025-041 - One of six Pacific Coast Salmon Recovery Pacific Salmon Treaty (PCSRT) Federal Funding Accountability and Transparency Act (FFATA) reports tested was not submitted timely. Questioned Costs: None Assistance Listing Number: 11.438 Assistance Listing Title: PCSRT Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Alaska Department of Fish & Game (ADFG) disagrees with this finding. The FFATA report for the FY2025 NOAA subaward was submitted one month late due to resource constraints while our team was actively implementing a corrective action plan (CAP) for a prior Office of Inspector General (OIG) federal audit finding related to FFATA reporting timeliness. During this period, we prioritized fulfilling the CAP requirements, which included a comprehensive reconciliation of all subawards across federal programs to ensure accuracy and compliance. This intensive remediation effort temporarily impacted our ability to meet standard reporting timelines. The delay was not the result of a new or separate control failure, but rather a timing issue directly tied to the corrective work already underway. Importantly: • The NOAA FFATA report was completed accurately as part of the same remediation workflow. • The delay occurred while addressing the previously identified issue and was resolved within the corrective action period established with the 01G. • The root cause was the same issue identified in the existing finding, and not a new or systemic breakdown. • Updated internal controls and revised procedures were implemented during this period and now apply uniformly across all programs, including NOAA. • These corrective actions have resulted in timely, comprehensive, and fully implemented processes designed to prevent recurrence. Given that the late NOAA FFATA report occurred within the active corrective action window and was resolved through the same documented process, we view this as part of the previously identified issue rather than a separate instance of noncompliance. The corrective actions were completed as planned and have strengthened our reporting controls to ensure ongoing compliance. Corrective Action (corrective action planned): ADFG has implemented formal policies and procedures to ensure timely processing and submission of FFATA reports, fully addressing the previous OIG audit finding. These procedures are now in place and actively followed, and ongoing monitoring has been established to verify continued compliance and prevent recurrence. Completion Date (list anticipated completion date): Completed April 15, 2025 Agency Contact (name of person responsible for corrective action): Jessica Hood, Accountant 5
Finding: 2025-076 - The Alaska Industrial Development and Export Authority’s (AIDEA) controls were not designed to detect noncompliance in program income reported in AIDEA’s annual report. During our testing of reports, we noted that the annual report tested did not report interest earned on deposit...
Finding: 2025-076 - The Alaska Industrial Development and Export Authority’s (AIDEA) controls were not designed to detect noncompliance in program income reported in AIDEA’s annual report. During our testing of reports, we noted that the annual report tested did not report interest earned on deposit accounts. The amount of interest income not included on the annual report totaled 167,023, which represents the cumulative interest income earned for the program from deposits since inception Questioned Costs: None Assistance Listing Number: 11.307 Assistance Listing Title: Economic Development Cluster COVID- 19 Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Agree Corrective Action (corrective action planned): DCCED manages this program on behalf of AIDEA. DCCED will incorporate a new internal control procedure requiring that each year’s final EDA-209 report be reviewed and approved by AIDEA’s Controller or Chief Financial Officer prior to submission and includes backup that supports each number. This review step will ensure the completeness and accuracy of all future filings. Completion Date (list anticipated completion date): 06/30/2026 (or the date of when the next EAD-209 report is due) Agency Contact (name of person responsible for corrective action): jkornmuller@aidea.orq, aleavitt@aidea.orq, andy.macaulay@alaska.qov
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