FAC Explorer

Finding 31476 (2022-001)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-06-18
Audit: 26921
Organization: City of Nome, Alaska (AK)
Auditor: Altman Rogers & CO

AI Summary

  • Core Issue: The City failed to submit the required reporting package on time, violating Uniform Guidance.
  • Impacted Requirements: Reporting must be completed within 30 days post-audit report or nine months after the audit period, as per 2 CFR part 200.
  • Recommended Follow-Up: Ensure Nome Joint Utilities completes audits promptly to meet future reporting deadlines.

Finding Text

Finding 2022-001: Late Reporting and Noncompliance with Reporting Requirements: Federal Agency: U.S. Department of Commerce Federal Program: 11.300 Investments for Public Works and Economic Development Facilities Grant Number: 07-01-07499 Award Year: 2022 Type of Finding: Significant Deficiency/Noncompliance Opinion: Unmodified Condition: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report, or nine months plus any extensions after the end of the audit period, (i.e. the FAC Report was not submitted timely.) Criteria: The Uniform Guidance requires that the reporting package be submitted within the earlier of nine months, plus any extensions, after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Context: The FAC report was not submitted within the required time period. Cause: Due to delays in the audit of Nome Joint Utilities (Component Unit) the City was unable to complete the audit within the required reporting timeline. Effect: The City is not in compliance with Uniform Guidance reporting requirements. Questioned Costs: None. Recommendation: Nome Joint Utilities should complete their audit in a more timely manner so the City can comply with their reporting requirements. Management Response: Management concurs with this finding. See Corrective Action Plan.

Corrective Action Plan

Finding 2022-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Nickie Crowe, Finance Director Corrective Action Plan: The City of Nome will communicate with Nome Joint Utility System (NJUS) by July 1 of each year requesting their confirmation on the schedule for the completion of NJUS? audited financial statements not later than November 30. The City of Nome and NJUS will communicate monthly on the status of the NJUS Audited Financials until the target date of November 30 of each year is met. If NJUS fails to communicate, the Nome Common Council will be notified immediately so that new action can be taken to ensure the City of Nome is compliant on future audits. Proposed Completion Date: November 30, 2023

Categories

Reporting Significant Deficiency

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
11.300 Investments for Public Works and Economic Development Facilities $1.69M
15.226 Payments in Lieu of Taxes $523,215
21.027 Coronavirus State and Local Fiscal Recovery Funds $188,695
21.019 Coronavirus Relief Fund $185,095
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $137,189
15.033 Road Maintenance_indian Roads $50,000
97.067 Homeland Security Grant Program $14,571
16.588 Violence Against Women Formula Grants $11,476
45.311 Native American and Native Hawaiian Library Services $8,500
45.310 Grants to States $5,977
45.312 National Leadership Grants $3,596
15.946 Cultural Resources Management $443