EIN: 920030894
UEI: LFJ1BSEYK6H3
Audited by: BDO USA, P.C.
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 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 June 19, 2026 (76 days ago).
What is a management decision? →FAC accepted this audit on December 5, 2024 — management decision was due June 5, 2025.
Finding 2024-002 Procurement and Suspension and Debarment – Significant Deficiency in Internal Controls Over Compliance Agency/Pass-through Grantor Department of Treasury Assistance Listing Numbers (ALN) and Program Name 21.027 – Coronavirus State & Local Fiscal Recovery Fund – COVID-19 Award Year 2024 Criteria or Specific Requirement The regulations in 2 CFR Part 180 prohibit contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal programs or activities. Procurement policies should be established to ensure documentation is retained to verify a check was done of the Governmentwide System for Award Management Exclusions – (SAM Exclusions) prior to awarding of contracts that will be funded with federal awards. Condition Procurement testing identified a total 3 out of 6 procurements where evidence was not retained to support the required verification of whether a contractor was a suspended or debarred. Cause The Borough’s policies over procurement and issuance of purchase orders or contracts were not designed appropriately to retain evidence of suspension and debarment review for all covered transactions funded with federal awards. Effect or Potential Effect Federal funds could be disbursed to suspended or debarred entities. Questioned costs Not Applicable Context For the Coronavirus State & Local Fiscal Recovery Fund, we tested 6 procurements, which represented 100% of the population. The open market purchase order population of 2 items totaled to $51,927, and the competitive bid contracts of 4 items totaled to $1,742,442. Procurement testing identified 2 open market purchase orders totaling $51,927 and 1 competitive bid contract totaling $71,730 for which the Borough did not retain evidence of verification of suspension and debarment review. BDO did not identify any suspended or disbarred vendors in the testing. Identification as a repeat finding Not a repeat finding.
Show full finding ▾Hide full finding ▴Finding 2024-002 Procurement and Suspension and Debarment – Significant Deficiency in Internal Controls Over Compliance Agency/Pass-through Grantor Department of Treasury Assistance Listing Numbers (ALN) and Program Name 21.027 – Coronavirus State & Local Fiscal Recovery Fund – COVID-19 Award Year 2024 Criteria or Specific Requirement The regulations in 2 CFR Part 180 prohibit contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal programs or activities. Procurement policies should be established to ensure documentation is retained to verify a check was done of the Governmentwide System for Award Management Exclusions – (SAM Exclusions) prior to awarding of contracts that will be funded with federal awards. Condition Procurement testing identified a total 3 out of 6 procurements where evidence was not retained to support the required verification of whether a contractor was a suspended or debarred. Cause The Borough’s policies over procurement and issuance of purchase orders or contracts were not designed appropriately to retain evidence of suspension and debarment review for all covered transactions funded with federal awards. Effect or Potential Effect Federal funds could be disbursed to suspended or debarred entities. Questioned costs Not Applicable Context For the Coronavirus State & Local Fiscal Recovery Fund, we tested 6 procurements, which represented 100% of the population. The open market purchase order population of 2 items totaled to $51,927, and the competitive bid contracts of 4 items totaled to $1,742,442. Procurement testing identified 2 open market purchase orders totaling $51,927 and 1 competitive bid contract totaling $71,730 for which the Borough did not retain evidence of verification of suspension and debarment review. BDO did not identify any suspended or disbarred vendors in the testing. Identification as a repeat finding Not a repeat finding.
Finding 2024-002 Procurement and Suspension and Debarment – Significant Deficiency In Internal Control Over Compliance Corrective Action The Kenai Peninsula Borough has updated current policies to require that SAM lookups be documented, and contract language has been updated to include SAM requirements when completing contracts. Expected Completion Date: Fiscal Year 2025
FAC accepted this audit on January 4, 2024 — management decision was due July 4, 2024.
FAC accepted this audit on December 5, 2024 — management decision was due June 5, 2025.
FAC accepted this audit on February 19, 2023 — management decision was due August 19, 2023.
FAC accepted this audit on December 9, 2021 — management decision was due June 9, 2022.
FAC accepted this audit on February 4, 2021 — management decision was due August 4, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 11, 2018 — management decision was due June 11, 2019.
FAC accepted this audit on December 19, 2017 — management decision was due June 19, 2018.
FAC accepted this audit on December 20, 2016 — management decision was due June 20, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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