Finding 1219597 (2016-002)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2016

Accepted

2026-06-26

Audit: 405181

Organization: VILLAGE OF ANIAK (AK)

Auditor: NEWHOUSE & VOGLER CPAS

AI Summary

Issue: The Village of Aniak did not submit the Federal Single Audit report for FY 2016 on time.
Trend: This delay indicates a potential pattern of non-compliance with federal reporting requirements.
Follow-up: Ensure timely submission of future audit reports and consider additional training on compliance with 2 CFR Part 200.

Finding Text

During the audit of Village of Aniak, it was identified that the Village failed to submit the Federal Single Audit report for the fiscal year ended December 31, 2016, within the timeframe prescribed by the Uniform Guidance. The submission was delayed beyond the deadline specified in 2 CFR Part 200.

Corrective Action Plan

Management acknowledges the finding and commits to taking corrective action. A thorough review of the factors contributing to the late filing will be conducted, and procedural enhancements will be implemented to ensure timely compliance with the submission requirements outlined in the Uniform Guidance. Management will also establish monitoring mechanisms to prevent future occurrences of late filings and ensure ongoing compliance.

Other Findings in this Audit

1219593 2016-002

Material Weakness Repeat
1219594 2016-003

Material Weakness Repeat
1219595 2016-002

Material Weakness Repeat
1219596 2016-003

Material Weakness Repeat
1219598 2016-003

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
93.612	NATIVE AMERICAN PROGRAMS	$264,221
93.568	LOW-INCOME HOME ENERGY ASSISTANCE	$199,130
66.926	INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP)	$117,584
20.205	HIGHWAY PLANNING AND CONSTRUCTION	$72,778
15.021	CONSOLIDATED TRIBAL GOVERNMENT	$10,642
15.144	INDIAN CHILD WELFARE ACT TITLE II GRANTS	$1,331