Finding Text
Finding 2023-005: Late Reporting and Noncompliance with Reporting Requirements
Federal Agencies: U.S. Department of the Treasury (SLFRF) and U.S. Department of the Interior (PILT)
Pass through agency: Direct (SLFRF) and State of Alaska, Department of Commerce, Community, and Economic Development (PILT)
Federal Programs: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) and Payments in Lieu of Taxes (PILT)
Assistance Listing Numbers: 21.027 (CSLFRF) and 15.226 (PILT)
Award Numbers: AK0030 (CSLFRF) and None (PILT)
Award Period: 2021(CSLFRF) and 2023 (PILT)
Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance
Criteria: 2 CFR part 200, subpart F, section 200.512 requires that the reporting package must be submitted within 30 calendar days after the report issuance or nine months after the end of the audit period (whichever is earlier).
Condition and Context: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package and Form SF-SAC within the earlier of nine months plus any extensions after year end, or 30 days after the report issuance date.
Cause: Lack of internal controls over Uniform Guidance reporting requirements.
Effect: The City is not in compliance with 2 CFR part 200, subpart F, section 200.512.
Questioned Costs: None.
Repeat Finding: Yes, this is a repeat of Finding 2022-002, and since it is a repeat finding we believe this to be a systemic issue.
Recommendation: We recommend the City implement policies and procedures to ensure timely completion of its Federal Single Audit.
Management Response: Management concurs with this finding. See Corrective Action Plan.