Finding Text
Section III – Federal Award Findings and Questioned Costs Finding 2024-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Homeland Security Federal Program: Denali Commission ALN: 90.100 Award Numbers: 1747-00 Award Year: 2024 Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: In accordance with 2 CFR part 200, subpart F, section 200.512, the reporting package must be submitted the earlier of nine (9) months after year end or 30 days after the report issuance. Condition and context: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine (9) months after the end of the audit period. Cause: The City was not able to provide the necessary audit documents within a timely matter. Thus, the City was not able to complete the audit within the Uniform Guidance requirement. Effect: The City was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat finding: This is not a repeat finding. Recommendation: We recommend the City adhere to Uniform Guidance reporting requirements Management’s Response: Management concurs with the finding. See Corrective Action Plan.