Finding 1176732 (2020-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2020
Accepted
2026-03-06
Audit: 390657
Organization: Village of Wainwright (AK)

AI Summary

  • Core Issue: The Village of Wainwright did not submit its audited financial statements on time due to Covid-related delays.
  • Impacted Requirements: Audited financial statements must be submitted within nine months after the fiscal year-end, as per Uniform Guidance.
  • Recommended Follow-up: The Village should hire auditors to ensure future audits are completed and submitted on time.

Finding Text

U.S. Department of Treasury: Coronavirus Aid, Relief, and Economic Security (CARES) Act, CFDA 21.019; Grant period – Year ended September 30, 2020 Condition: The Village of Wainwright audited financial statements for the year ended September 30, 2020, were not submitted timely to the Federal Clearing House. Criteria: Uniform Guidance requires that organizations submit their audited financial statements to the Federal Clearing House within a nine-month period after the end of the organization’s fiscal year end. Cause: Covid restrictions and quarantines prevented the audit from being accomplished within the proscribed timeframe. Effect: Subsequent grant monies are being withheld until the audit is completed and successfully submitted. Context: The audit of the September 30, 2020, Village of Wainwright financial statements was initially due on June 30, 2021. This deadline was extended for an additional six months until December 31, 2021. The financial statements will be submitted to the Federal Clearing House after acceptance from the Village of Wainwright. Recommendation: The Village of Wainwright should contract to have the audit of the financial statements performed within the prescribed deadlines. Views of Responsible Official and Planned Corrective Actions: The Village of Wainwright agrees with the finding and is in the process of engaging with the current auditors for subsequent delinquent audits.

Corrective Action Plan

At the date of the exit conference, an engagement letter confirming the terms of the 2021 Village of Wainwright audited financial statements has already been signed by governance.

Categories

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Programs in Audit

ALN Program Name Expenditures
66.926 INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP) $109,480
15.020 AID TO TRIBAL GOVERNMENTS $59,667
21.019 CORONAVIRUS RELIEF FUND $54,565
15.024 INDIAN SELF-DETERMINATION CONTRACT SUPPORT $29,000
20.205 HIGHWAY PLANNING AND CONSTRUCTION $24,604
15.130 INDIAN EDUCATION ASSISTANCE TO SCHOOLS $9,882