Finding 1164578 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2025-12-11
Audit: 374189
Organization: Yukon-Koyukuk School District (AK)

AI Summary

  • Core Issue: The District failed to submit two quarterly financial reports on time and could not provide the Annual Housing Census Form.
  • Impacted Requirements: Reports must be submitted within 45 days after each quarter, and the Annual Housing Census Form is due in August.
  • Recommended Follow-Up: Management should strengthen internal controls to ensure timely reporting and compliance with all program requirements.

Finding Text

Finding 2025-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Labor Federal Program(s): Youth Build Assistance Listing Number: 17.274 Award Number: 23A60YB000022 Award Year: 2023 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Reporting requirements state that quarterly financial reports must be submitted within 45 days of the end of the quarter. There is also a requirement to submit an Annual Housing Census Form in August of each year. Condition and Context: The two quarterly financial reports that were tested for the reporting requirements of the program were not submitted timely. The District was not able to provide the a copy of the Annual Housing Census Form to document that it had been submitted. Cause: Lack of internal controls related to reporting requirements. Effect: The District was not in compliance with reporting requirements which could affect future funding. Repeat Finding: This was not a repeat finding. Questioned Costs: None reported. Recommendation: We recommend that management implement stronger internal controls over reporting to ensure compliance with program requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.

Corrective Action Plan

Finding 2025-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Jarrett J Roethke Corrective Action Plan: Action 1: Establish Internal Reporting Calendar • Create a detailed internal reporting schedule that sets deadlines 15 days prior to the official due date. • Calendar will include responsible staff, required documentation, and checkpoints. Responsible Party: CFO Proposed Completion Date: Within 30 days Action 2: Implement a Reminder & Tracking System • Add all reporting deadlines to the shared organizational calendar with automatic reminders at 30, 15, and 5 days before the deadline. • Use a simple project-tracking tool (e.g., Smartsheet, Teams Planner, or internal system) to monitor report progress. Responsible Party: Grants Coordinator Proposed Completion Date: Within 45 days Action 3: Designate Backup Staff & Cross-Training Identify and train a secondary staff member to prepare and submit quarterly financial reports in the absence of the primary responsible employee. Create a documented checklist for the reporting process to support consistent review. Responsible Party: CFO, Grant Coordinator Proposed Completion Date: Within 60 days

Categories

Reporting Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.356 ALASKA NATIVE EDUCATIONAL PROGRAMS $4.25M
84.299 INDIAN EDUCATION -- SPECIAL PROGRAMS FOR INDIAN CHILDREN $3.10M
84.041 IMPACT AID $1.00M
84.027 SPECIAL EDUCATION GRANTS TO STATES $782,222
17.274 YOUTHBUILD $533,024
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $299,345
10.555 NATIONAL SCHOOL LUNCH PROGRAM $267,816
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $245,599
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $231,623
84.425 EDUCATION STABILIZATION FUND $221,218
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $142,527
10.553 SCHOOL BREAKFAST PROGRAM $98,264
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $80,611
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $72,188
84.415 INDIAN EDUCATION NATIONAL ACTIVITIES (STATE TRIBAL EDUCATION PARTNERSHIP (STEP) AND NATIVE AMERICAN LANGUAGE (NAL) $51,115
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $23,994
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $18,395
15.130 INDIAN EDUCATION ASSISTANCE TO SCHOOLS $17,833
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $7,640
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $3,815
84.358 RURAL EDUCATION $2,347