EIN: 920030674
UEI: LMLLTG129D45
Audited by: ALTMAN, ROGERS & CO.
Oversight agency: 15 [Department of the Interior]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 14, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 14, 2025 (360 days ago).
What is a management decision? →FAC accepted this audit on March 22, 2024 — management decision was due September 22, 2024.
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.) This is a repeat finding and appears to be a systemic problem. 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 staff turnover the City was unable to have their annual audit completed with the required timeframe, and subsequently were also late in submission of the FAC Report. Effect: The City is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Recommendation: The City needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2022-001: Late Reporting and Noncompliance with Reporting Requirements: Federal Agency: U.S. Department of Treasury Pass through agency: State of Alaska Department of Commerce Community and Economic Development Federal Programs: Coronavirus Relief Fund ALN 21.019, Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 Grant Numbers: 20-CFR-052, 22-LGLR-07, AK0031 Award Period: 2022 Type of Finding: Material Weakness/Material Noncompliance Opinion: Qualified 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.) This is a repeat finding and appears to be a systemic problem. 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 staff turnover the City was unable to have their annual audit completed with the required timeframe, and subsequently were also late in submission of the FAC Report. Effect: The City is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Recommendation: The City needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.
Finding 2022-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: FY23 Audit onsite work has been completed and is still pending review. FY24 Audit has been scheduled in two part. Testwork is scheduled for the week of September 30, 2024. With the final review in November. Upper-level staffing positions have been filled which will allow for work to be fulfilled in-house. Proposed Completion Date: Immediately
2021-001
Finding 2023-001: Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Pass through agency: State of Alaska Department of Commerce Community and Economic Development Federal Programs: Coronavirus State and Local Fiscal Recovery Funds and Local Government Lost Revenue ALN 21.027 Grant Numbers: AK0031 and 22-LGLR-07 Award Period: 2022 Type of Finding: Material Weakness in internal control over compliance/Material Noncompliance Condition and context: 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. Cause: Due to staff turnover the City was unable to access their annual audit completed with the required timeframe, and subsequently were also late in submission of the FAC report. Effect: The City is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Repeat finding: This is a repeat finding of 2022-001 and appears to be a systematic problem. Recommendation: The City needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2023-001: Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Pass through agency: State of Alaska Department of Commerce Community and Economic Development Federal Programs: Coronavirus State and Local Fiscal Recovery Funds and Local Government Lost Revenue ALN 21.027 Grant Numbers: AK0031 and 22-LGLR-07 Award Period: 2022 Type of Finding: Material Weakness in internal control over compliance/Material Noncompliance Condition and context: 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. Cause: Due to staff turnover the City was unable to access their annual audit completed with the required timeframe, and subsequently were also late in submission of the FAC report. Effect: The City is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Repeat finding: This is a repeat finding of 2022-001 and appears to be a systematic problem. Recommendation: The City needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.
Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: FY23 Audit onsite work has been completed and is still pending review. FY24 Audit has been scheduled in two part. Testwork is scheduled for the week of September 30, 2024. With the final review in November. Upper-level staffing positions have been filled which will allow for work to be fulfilled in-house. Proposed Completion Date: Immediately
2022-001
Finding 2023-002: Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Pass through agency: State of Alaska Department of Commerce Community and Economic Development Federal Programs: Coronavirus State and Local Fiscal Recovery Funds and Local Government Lost Revenue ALN 21.027 Grant Numbers: AK0031 and 22-LGLR-07 Award Period: 2022 Type of Finding: Significant Deficiency/ Noncompliance Condition and context: The City did not adhere to the Uniform Guidance requirement of submitting the project performance report by the annual deadline. Criteria: All recipients of federal funds must complete financial, performance, and compliance reporting as required and outlined in Part 2 of this guidance. Expenditures may be reported on a cash or accrual basis, as long as the methodology is disclosed and consistently applied. Reporting must be consistent with the definition of expenditures pursuant to 2 CFR 200.1. The nonfederal entity must submit performance reports at the interval required by the federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity as outlined in 2 CFR 200.329. Cause: Due to staff turnover the City was unable to access their reporting log in within the required timeframe, and subsequently were also late in submission of the expenditure Report. Effect: The City is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Repeat finding: No. This appears to be an isolated instance of noncompliance. Recommendation: The City needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2023-002: Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Pass through agency: State of Alaska Department of Commerce Community and Economic Development Federal Programs: Coronavirus State and Local Fiscal Recovery Funds and Local Government Lost Revenue ALN 21.027 Grant Numbers: AK0031 and 22-LGLR-07 Award Period: 2022 Type of Finding: Significant Deficiency/ Noncompliance Condition and context: The City did not adhere to the Uniform Guidance requirement of submitting the project performance report by the annual deadline. Criteria: All recipients of federal funds must complete financial, performance, and compliance reporting as required and outlined in Part 2 of this guidance. Expenditures may be reported on a cash or accrual basis, as long as the methodology is disclosed and consistently applied. Reporting must be consistent with the definition of expenditures pursuant to 2 CFR 200.1. The nonfederal entity must submit performance reports at the interval required by the federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity as outlined in 2 CFR 200.329. Cause: Due to staff turnover the City was unable to access their reporting log in within the required timeframe, and subsequently were also late in submission of the expenditure Report. Effect: The City is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Repeat finding: No. This appears to be an isolated instance of noncompliance. Recommendation: The City needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.
Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: Proposed Completion Date: Immediately
FAC accepted this audit on August 12, 2024 — management decision was due February 12, 2025.
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.) This is a repeat finding and appears to be a systemic problem. 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 staff turnover the City was unable to have their annual audit completed with the required timeframe, and subsequently were also late in submission of the FAC Report. Effect: The City is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Recommendation: The City needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2022-001: Late Reporting and Noncompliance with Reporting Requirements: Federal Agency: U.S. Department of Treasury Pass through agency: State of Alaska Department of Commerce Community and Economic Development Federal Programs: Coronavirus Relief Fund ALN 21.019, Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 Grant Numbers: 20-CFR-052, 22-LGLR-07, AK0031 Award Period: 2022 Type of Finding: Material Weakness/Material Noncompliance Opinion: Qualified 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.) This is a repeat finding and appears to be a systemic problem. 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 staff turnover the City was unable to have their annual audit completed with the required timeframe, and subsequently were also late in submission of the FAC Report. Effect: The City is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Recommendation: The City needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.
Finding 2022-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: FY23 Audit onsite work has been completed and is still pending review. FY24 Audit has been scheduled in two part. Testwork is scheduled for the week of September 30, 2024. With the final review in November. Upper-level staffing positions have been filled which will allow for work to be fulfilled in-house. Proposed Completion Date: Immediately
2021-001
Finding 2023-001: Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Pass through agency: State of Alaska Department of Commerce Community and Economic Development Federal Programs: Coronavirus State and Local Fiscal Recovery Funds and Local Government Lost Revenue ALN 21.027 Grant Numbers: AK0031 and 22-LGLR-07 Award Period: 2022 Type of Finding: Material Weakness in internal control over compliance/Material Noncompliance Condition and context: 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. Cause: Due to staff turnover the City was unable to access their annual audit completed with the required timeframe, and subsequently were also late in submission of the FAC report. Effect: The City is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Repeat finding: This is a repeat finding of 2022-001 and appears to be a systematic problem. Recommendation: The City needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2023-001: Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Pass through agency: State of Alaska Department of Commerce Community and Economic Development Federal Programs: Coronavirus State and Local Fiscal Recovery Funds and Local Government Lost Revenue ALN 21.027 Grant Numbers: AK0031 and 22-LGLR-07 Award Period: 2022 Type of Finding: Material Weakness in internal control over compliance/Material Noncompliance Condition and context: 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. Cause: Due to staff turnover the City was unable to access their annual audit completed with the required timeframe, and subsequently were also late in submission of the FAC report. Effect: The City is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Repeat finding: This is a repeat finding of 2022-001 and appears to be a systematic problem. Recommendation: The City needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.
Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: FY23 Audit onsite work has been completed and is still pending review. FY24 Audit has been scheduled in two part. Testwork is scheduled for the week of September 30, 2024. With the final review in November. Upper-level staffing positions have been filled which will allow for work to be fulfilled in-house. Proposed Completion Date: Immediately
2022-001
Finding 2023-002: Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Pass through agency: State of Alaska Department of Commerce Community and Economic Development Federal Programs: Coronavirus State and Local Fiscal Recovery Funds and Local Government Lost Revenue ALN 21.027 Grant Numbers: AK0031 and 22-LGLR-07 Award Period: 2022 Type of Finding: Significant Deficiency/ Noncompliance Condition and context: The City did not adhere to the Uniform Guidance requirement of submitting the project performance report by the annual deadline. Criteria: All recipients of federal funds must complete financial, performance, and compliance reporting as required and outlined in Part 2 of this guidance. Expenditures may be reported on a cash or accrual basis, as long as the methodology is disclosed and consistently applied. Reporting must be consistent with the definition of expenditures pursuant to 2 CFR 200.1. The nonfederal entity must submit performance reports at the interval required by the federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity as outlined in 2 CFR 200.329. Cause: Due to staff turnover the City was unable to access their reporting log in within the required timeframe, and subsequently were also late in submission of the expenditure Report. Effect: The City is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Repeat finding: No. This appears to be an isolated instance of noncompliance. Recommendation: The City needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2023-002: Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Pass through agency: State of Alaska Department of Commerce Community and Economic Development Federal Programs: Coronavirus State and Local Fiscal Recovery Funds and Local Government Lost Revenue ALN 21.027 Grant Numbers: AK0031 and 22-LGLR-07 Award Period: 2022 Type of Finding: Significant Deficiency/ Noncompliance Condition and context: The City did not adhere to the Uniform Guidance requirement of submitting the project performance report by the annual deadline. Criteria: All recipients of federal funds must complete financial, performance, and compliance reporting as required and outlined in Part 2 of this guidance. Expenditures may be reported on a cash or accrual basis, as long as the methodology is disclosed and consistently applied. Reporting must be consistent with the definition of expenditures pursuant to 2 CFR 200.1. The nonfederal entity must submit performance reports at the interval required by the federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity as outlined in 2 CFR 200.329. Cause: Due to staff turnover the City was unable to access their reporting log in within the required timeframe, and subsequently were also late in submission of the expenditure Report. Effect: The City is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Repeat finding: No. This appears to be an isolated instance of noncompliance. Recommendation: The City needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.
Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: Proposed Completion Date: Immediately
FAC accepted this audit on December 10, 2022 — management decision was due June 10, 2023.
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 staff turnover the City was unable to have their annual audit completed with the required timeframe, and subsequently were also late in submission of the FAC Report. Effect: The City is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Recommendation: The City needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2021-001: Late Reporting and Noncompliance with Reporting Requirements Federal Agency:U.S. Department of Treasury Pass through agency: State of Alaska Department of Commerce Community and Economic Development Federal Program: Coronavirus Relief Fund ALN 21.019 Grant Number:20-CFR-052 Award Period:2021 Type of Finding: Material Weakness/Material Noncompliance Opinion: Qualified 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 staff turnover the City was unable to have their annual audit completed with the required timeframe, and subsequently were also late in submission of the FAC Report. Effect: The City is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Recommendation: The City needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.
Finding 2021-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: FY22 Audit has been scheduled in two parts. Test work is scheduled for last week of October with the final review in December. The October test work will assist with meeting future audit deadlines. Proposed Completion Date: Immediately.
FAC accepted this audit on June 18, 2021 — management decision was due December 18, 2021.
FAC accepted this audit on November 3, 2019 — management decision was due May 3, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 27, 2017 — management decision was due September 27, 2017.
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