Finding 626052 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-08-16
Audit: 42286
Organization: Alaska Works Partnership, Inc. (AK)
Auditor: Bdo USA P A

AI Summary

  • Core Issue: The Organization failed to submit the Form SF-SAC on time for the fiscal year ending June 30, 2022.
  • Impacted Requirements: Submission deadlines for the single audit report and Form SF-SAC are nine months post fiscal year-end or within 30 days of the report date.
  • Recommended Follow-Up: Implement internal controls to ensure timely submission of the Form SF-SAC in the future.

Finding Text

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Identification of the federal program Agency Department of Labor ALN 17.258 and 17.259 Program WIOA Cluster Award Number AA-322150-18-55-A-2 and AA-30770-17-55-A2 Award Year 2022 Criteria or specific requirement The Organization is required to submit the single audit report and Form SFSAC within nine months of the fiscal year end or within 30 days of the report date. 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. Effect or Potential Effect The Organization was not able to file the Form SF-SAC by the required time. Questioned costs None Context The Form SF-SAC is due nine months after the fiscal year-end or within 340 days of the report date. The form for the fiscal year ended June 30, 2022 was filed late. Identification as a repeat finding No Recommendation We recommend the Organization implement internal control procedures to ensure timely submission of the Form SF-SAC in the future. Views of Responsible Officials Management concurs with the findings. Management will ensure timely year end closing and review of audit schedules to ensure timely reporting.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 49609 2022-001
    Significant Deficiency
  • 49610 2022-001
    Significant Deficiency
  • 626051 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
17.258 Wia Adult Program $474,910
17.285 Apprenticeship USA Grants $323,626
17.259 Wia Youth Activities $280,000
17.277 Workforce Investment Act (wia) National Emergency Grants $202,109
21.027 Coronavirus State and Local Fiscal Recovery Funds $200,000
90.100 Denali Commission Program $33,056