EIN: 920098760
UEI: VN6LSR15BCA6
Audited by: MertzCPA and Advisor
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 10, 2026. 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 December 10, 2026 (102 days from today).
What is a management decision? →FAC accepted this audit on July 7, 2025 — management decision was due January 7, 2026.
FAC accepted this audit on June 21, 2023 — management decision was due December 21, 2023.
FAC accepted this audit on June 22, 2022 — management decision was due December 22, 2022.
FAC accepted this audit on June 9, 2021 — management decision was due December 9, 2021.
Criteria 1. 34 CFR 75.118, 2 CFR 200 ? Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D section 200.328 set forth requirements for reporting on award amounts by grantees. The Grant Award Notice for the STEPS program requires financial reimbursements using the U.S. Department of Education?s (DOE) G5 Payment Module, and semiannual reporting using the federal form SF-425, U.S. DOE?s Grant Performance Cover Sheet (ED524B) and U.S. DOE?s Budget Information reports. Reports are to be made using a third-party contractor provided online tool, Clear Impact. 2. DOE requires STEPS grantees to submit semi-annual reports for the STEPS program within 90-days of the end of each period. Conditions 1. AASB?s SF-425, ED524B and DOE Budget information reports for the six-months ended December 31, 2020 did not report accurate financial information for match amounts provided by STEPS program Partners. Also, section A of the DOE Budget Information report did not reflect accurate STEPS budget information; however, the reports properly reflected actual expenditures. 2. The report for the six months ended December 31, 2020 was submitted after the 90-day filing period. Context 1. Of one of two semi-annual financial reports I tested, the December 31, 2020 report, line 9j of the SF- 425 over-reported the cumulative match by $407,445, nonfederal funds on lines 8a and 8b of the ED524B over-reported the cumulative non-federal match by $353,961, and actual match funds obtained in 2020 and the cumulative match funds obtained since award were over-reported by $407,445 and $1,539,618, respectively, in Section B of the DOE Budget Information report. Further, Section A of the DOE budget information report reflected $6,996,732 of approved funds available for 2020, and $3,258,143 of unspent requested for carryover into 2021. Based on STEPS program authorizations and actual spending to date, approved amounts available for 2020 were $8,780,793, and unspent funds requested to be carried over to 2021 were $5,405,554. 2. The report for the six months ended December 31, 2020 was uploaded to the DOE contractor reporting tool, Clear Impact, on March 28, 2021, which is prior to the reporting deadline; however, after management determined that the financial report contained errors, management uploaded corrected reports with the contractor on April 15, 2021, which is after the reporting deadline. Question Costs None. Effect Financial amounts reported for matching and budget amounts on AASB?s SF-425, ED524B and DOE Budget information reports for the six-months ended December 31, 2020 were not supported by underlying documentation and were in error. Cause AASB established controls to collect match information timely and accurately from its STEPS Partners. Reported match information was aggregated in a spreadsheet tool designed to accumulate the data for match reporting and monitoring purposes; however, internal controls over monitoring were not sufficiently designed to check and review the worksheet for errors, and one Partner?s quarterly information was entered incorrectly in the match tracking tool by an amount $487,982 higher than the amount reported by the Partner. This error was not detected by management. Also, internal controls over reporting were not sufficiently designed and implemented to ensure that staff was fully knowledgeable on how to report match and budget information in the required financial reports, resulting in the errors identified above. Recommendation AASB should provide training to staff for preparation of financial reports, and design and implement systems to accurately accumulate match amounts provided by Partners, and program budget information in financial reports.
Show full finding ▾Hide full finding ▴Criteria 1. 34 CFR 75.118, 2 CFR 200 ? Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D section 200.328 set forth requirements for reporting on award amounts by grantees. The Grant Award Notice for the STEPS program requires financial reimbursements using the U.S. Department of Education?s (DOE) G5 Payment Module, and semiannual reporting using the federal form SF-425, U.S. DOE?s Grant Performance Cover Sheet (ED524B) and U.S. DOE?s Budget Information reports. Reports are to be made using a third-party contractor provided online tool, Clear Impact. 2. DOE requires STEPS grantees to submit semi-annual reports for the STEPS program within 90-days of the end of each period. Conditions 1. AASB?s SF-425, ED524B and DOE Budget information reports for the six-months ended December 31, 2020 did not report accurate financial information for match amounts provided by STEPS program Partners. Also, section A of the DOE Budget Information report did not reflect accurate STEPS budget information; however, the reports properly reflected actual expenditures. 2. The report for the six months ended December 31, 2020 was submitted after the 90-day filing period. Context 1. Of one of two semi-annual financial reports I tested, the December 31, 2020 report, line 9j of the SF- 425 over-reported the cumulative match by $407,445, nonfederal funds on lines 8a and 8b of the ED524B over-reported the cumulative non-federal match by $353,961, and actual match funds obtained in 2020 and the cumulative match funds obtained since award were over-reported by $407,445 and $1,539,618, respectively, in Section B of the DOE Budget Information report. Further, Section A of the DOE budget information report reflected $6,996,732 of approved funds available for 2020, and $3,258,143 of unspent requested for carryover into 2021. Based on STEPS program authorizations and actual spending to date, approved amounts available for 2020 were $8,780,793, and unspent funds requested to be carried over to 2021 were $5,405,554. 2. The report for the six months ended December 31, 2020 was uploaded to the DOE contractor reporting tool, Clear Impact, on March 28, 2021, which is prior to the reporting deadline; however, after management determined that the financial report contained errors, management uploaded corrected reports with the contractor on April 15, 2021, which is after the reporting deadline. Question Costs None. Effect Financial amounts reported for matching and budget amounts on AASB?s SF-425, ED524B and DOE Budget information reports for the six-months ended December 31, 2020 were not supported by underlying documentation and were in error. Cause AASB established controls to collect match information timely and accurately from its STEPS Partners. Reported match information was aggregated in a spreadsheet tool designed to accumulate the data for match reporting and monitoring purposes; however, internal controls over monitoring were not sufficiently designed to check and review the worksheet for errors, and one Partner?s quarterly information was entered incorrectly in the match tracking tool by an amount $487,982 higher than the amount reported by the Partner. This error was not detected by management. Also, internal controls over reporting were not sufficiently designed and implemented to ensure that staff was fully knowledgeable on how to report match and budget information in the required financial reports, resulting in the errors identified above. Recommendation AASB should provide training to staff for preparation of financial reports, and design and implement systems to accurately accumulate match amounts provided by Partners, and program budget information in financial reports.
May 5, 2021 To Whom It May Concern: The Association of Alaska School Boards (AASB) respectfully submits the following corrective action plan for the year ended December 31, 2020. Our independent audit was conducted by the independent audit firm of Mertz, CPA & Advisor, 3140 Norwell Ave. Juneau, AK 99801. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in that schedule. Findings relating to the financial statements Finding Number 2020-001 ? Reporting: Supporting Transitions and Educational Promise Southeast Alaska (STEPS Alaska): CFDA# 84.215N Views of Responsible Officials: AASB agrees with the recommendation. Planned Corrective Action: AASB will assess its existing federal grants reporting framework. The assessment will focus on: ? Current policies and control procedures; ? Staffing roles and responsibilities; ? Workflow and structure; ? System?s applications and; ? Knowledge requisites. Upon completion of the assessment, AASB will develop a centralized federal reporting policy and procedures guide document (FRPPG). The FRPPG will include guidelines, procedures, and respective systems applications that address accurate financial reporting of federal funds, nonfederal matching, program budget information, and underlying core knowledge base. Implementation of the FRPPG will include staff training and communication with AASB?s STEPS Partners. AASB has engaged a CPA consultant to assist in the assessment and the development, and implementation of the FRPPG. 2 Anticipated Completion Dates: ? Assessment: ................................... 7/15/21 ? Development of FRPPG: ................ 9/15/21. ? Implementation: ............................ 11/15/21. During the interim period of completing the CAP, the consultant will assist AASB staff in the preparation of the financial reports and will review the respective federal financial reports before submission. Responsible Individual: Jenny Mathis, Finance Director If the cognizant or oversight agency for this audit has questions regarding this correction action plan, please call me at (907) 463-1660. Sincerely, Lon Garrison Executive Director
FAC accepted this audit on June 8, 2020 — management decision was due December 8, 2020.
FAC accepted this audit on June 30, 2019 — management decision was due December 30, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on April 2, 2017 — management decision was due October 2, 2017.
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