Finding Text
Finding 2023-003 Deadline for Federal Single Audit – Reporting - Noncompliance and
Significant Deficiency in Internal Control Over Compliance
Agency Department of Homeland Security, Federal Emergency Management Agency
(FEMA)
Assistance Listing
Numbers (ALN)
97.036
Program Name Disaster Grants – Public Assistance (Presidentially Declared Disasters)
Award Year 2022
Pass-Through Agency State of Alaska Department of Military and Veterans Affairs
Pass-Through Entity
Identifying Number
PW0005
Criteria or Specific
Requirement
2 CFR 200.512, Report Submission, establishes that the audit must be
completed and the data collection form and reporting package submitted to
the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after
receipt of the auditor's report or 9 months after the end of the audit period.
Condition The Association did not comply with the required submission date of the data
collection form and reporting package to the FAC for the fiscal year ended
June 30, 2023.
Cause The Association did not have controls in place to ensure the audit was
completed timely so that the reporting package could be submitted to the
FAC within the required timeframe.
Effect or Potential
Effect
The Association is not compliant with 2 CFR 200.512. The Association could
be exposed to a reduction or elimination of funds by the Federal awarding
agencies.
Questioned costs Not applicable.
Context This is a condition identified per review of the Association's compliance with
the specified requirements.
Identification as a
repeat finding
No
Recommendation We recommend the Association establish controls to ensure the audit is
completed timely and the reporting package is submitted to the FAC within
the required timeframe.
Views of
responsible officials
Management agrees with the finding and plans to establish processes and
procedures to ensure the audit is completed timely and the reporting package
is submitted within the required timeframe.