Finding 43444 (2022-001)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-07-20

AI Summary

  • Issue: The Interior Alaska Center for Non-Violent Living missed the deadline to submit the Form SF-SAC for the fiscal year ending June 30, 2022.
  • Requirements Impacted: The organization failed to file the report within the required nine-month period after the fiscal year end.
  • Follow-Up: Ensure timely filing of the Form SF-SAC in the future to avoid delays and maintain compliance.

Finding Text

Criteria: Interior Alaska Center for Non-Violent Living is required to submit the single audit report package and Form SF-SAC within nine months of the fiscal year end. Condition: The Form SF-SAC for the fiscal year ended June 30, 2022 was not filed on time. Cause: The audit was not completed in time to file the form. Due to turnover of accounting staff there was a delay in the closing of the books and records, and information was not provided timely to auditors. Effect: The Schedule of Expenditures of Federal Awards was not available in a timely manner in order to allow for timely submission of the Form SF-SAC. Questioned Costs: No questioned costs were identified. Context: The fiscal year 2022 Form SF-SAC was due by March 31, 2023. The June 30, 2022 Form SF-SAC has not yet been filed. Recommendation: We recommend the Form SF-SAC be filed timely in the future. Views of responsible officials and planned corrective action: See the corrective action plan.

Corrective Action Plan

Name of Contact Person: Kara Carlson, Interim Executive Director. Corrective Action: The organization amended their Accounting Procedures Manual to include the following under XV. End of Month, Quarter and Fiscal Year-End Close: ?The Finance Director will submit, as necessary, quarterly financial reports and disbursement requests. Disbursement requests must be completed by the end of each quarter. IACNVL will notify funders when disbursement requests have been completed. At the end of the fiscal year, the Executive Director, Finance Director or outside CPA will prepare the annual Return for Organization Exempt from Income Tax (IRS Form 990). The return will be disbursed prior to submission to the Board of Directors for their review and approval. The Executive Director will sign the return and the Finance Director will file the return with the Internal Revenue Service by the annual or extended deadline. All other appropriate government filings including those required by funders, the state tax board, the Internal Revenue Service or attorney general's office will be completed and filed with the appropriate agency.? The organization will provide increased staff training and request assistance from third-party support services for assistance in the preparation and review of reporting federal awards in order to file and submit the Schedule of Expenditures of Federal Awards and Form SF-SAC in a timely manner. Organization staff will attend a federal grants management training course that covers topics including financial reporting for grants and the Federal Single Audit process. In addition to continuing professional development, the organization will seek out assistance from third-party support services to provide accounting expertise in reporting. The staff trainings and assistance from third-party support will ensure the organization has accounting records and support available to provide to the auditors in a timely manner. Proposed Completion Date: The organization has a commitment to ongoing professional development and staff will continue to attend related federal grant training opportunities as they become available. For the purpose of remedying this finding, implementation will begin immediately. The organization will have sufficiently trained staff and the necessary professional support in place to ensure a timely and compliant filing of Form SF-SAC.

Categories

Reporting

Other Findings in this Audit

  • 619886 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.231 Emergency Solutions Grant $765,392
21.027 Coronavirus State and Local Fiscal Recovery Funds $580,781
93.671 Family Violent Prevention & Services $122,865
16.575 Crime Victim Assistance $115,051
16.320 Survivors Assistance for Escaping Trafficking $108,054
93.788 State Opioid Response: Recovery Housing $94,000
14.231 Emergency Solutions Grant Program $84,194
16.021 Justice Systems Response to Families $77,090
10.558 Child and Adult Care Food Program $67,858
14.267 Burch Supportive Housing Program $43,552
14.267 Continuum of Care Program R-House Supportive Housing $34,600
93.788 State Opioid Response: Peer Support Service $25,052
97.024 Emergency Food and Shelter National Board Program $9,450
21.019 Coronavirus Relief Fund $4,038