ALASKA ESKIMO WHALING COMMMISSIONNon-Profit

Federal Agency: U.S. Department of Commerce, passed through National Oceanic and Atmospheric Administration Federal Program(s): Marine Mammal Data Program Assistance Listing Number(s): 11.439 Award Number: NA22NMF4390174 (pass through)/ NOAA-NMFS-AK-2022-20006961 (Direct) Award Years: 2022, 2023, 2024 and 2025 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The grant agreement establishes required deadlines for semiannual reporting. Condition and Context: Two semiannual reports were reviewed for compliance with the program’s reporting requirements. It was noted that the organization did not adhere to deadlines required by the granting agency for the submission of the required reports. Both reports were submitted after the required due dates. Cause: Lack of internal controls related to reporting requirements. Effect: Timely and accurate reporting is essential to maintain funding continuity. The organization’s failure to meet reporting requirements may lead to withheld reimbursements and reduced future award allocations. Repeat Finding: This is not a repeat finding and is considered an isolated occurrence. Questioned Costs: None reported. Recommendation: We recommend that management implement stronger internal controls over reporting. Management Response: Management concurs with this finding. See Corrective Action Plan. Effect: Timely and accurate reporting is essential to maintain funding continuity. The organization’s failure to meet reporting requirements may lead to withheld reimbursements and reduced future award allocations. Repeat Finding: This is not a repeat finding and is considered an isolated occurrence. Questioned Costs: None reported. Recommendation: We recommend that management implement stronger internal controls over reporting. Management Response: Management concurs with this finding. See Corrective Action Plan.