EIN: 926000105
UEI: JV4MNTBVV2P9
Audited by: ALTMAN, ROGERS & CO.
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 23, 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 23, 2026 (85 days ago).
What is a management decision? →FAC accepted this audit on December 2, 2024 — management decision was due June 2, 2025.
FAC accepted this audit on November 15, 2023 — management decision was due May 15, 2024.
Finding 2023-001 Lack of Internal Control over Reporting Federal Agency: U.S. Department of Education Federal Program: Alaska Native Education Program ALN: 84.356 Award Numbers: S356A220034 and S356A190012. Award Years: 2022 and 2019, respectively. Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the District to establish and maintain effective internal control over the federal award that provides reasonable assurance that the District is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Alaska Native Education Programs did not occur for 2 subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 2 2 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $180,224 $180,224 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The District should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2023-001 Lack of Internal Control over Reporting Federal Agency: U.S. Department of Education Federal Program: Alaska Native Education Program ALN: 84.356 Award Numbers: S356A220034 and S356A190012. Award Years: 2022 and 2019, respectively. Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Title 2 CFR 200.303 requires the District to establish and maintain effective internal control over the federal award that provides reasonable assurance that the District is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the grant awards. Title 2 CFR 170 states federal award recipients are required to report each subaward that obligates $30,000 or more in federal funds. This information must be reported no later than the end of the month following the month in which the obligation was made and include information about each obligating action in accordance with submission instructions. Condition and Context: FY23 Federal Funding Accountability and Transparency Act (FFATA) subaward reporting for Alaska Native Education Programs did not occur for 2 subawards. FFATA requires information on federal awards to be made available to the public via a single searchable website (www.usaspending.gov). The FFATA Subaward Reporting System (FSRS) is the reporting tool federal awardees use to capture and report subaward regarding first-tier subawards. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 2 2 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $180,224 $180,224 $0 $0 $0 Cause: Lack of internal control over reporting. Effect: Failure to comply with FFATA reporting requirements reduces transparency, impairs decision-making, and may potentially jeopardize future federal funding. Questioned Costs: None. Repeat Finding: This is not a repeat finding. We believe this to be a systemic issue. Recommendation: The District should develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan.
Finding 2023-001 Lack of Internal Control over Reporting Name of Contact: Jim Holien Corrective Action Plan: Corrective Action Plan: The district will develop FFATA reporting policies and procedures to submit subaward award information through FSRS to ensure compliance with FFATA requirements. Proposed Completion Date: June 30, 2024
FAC accepted this audit on November 14, 2022 — management decision was due May 14, 2023.
FAC accepted this audit on November 7, 2021 — management decision was due May 7, 2022.
FAC accepted this audit on November 15, 2020 — management decision was due May 15, 2021.
FAC accepted this audit on November 14, 2019 — management decision was due May 14, 2020.
FAC accepted this audit on November 14, 2018 — management decision was due May 14, 2019.
FAC accepted this audit on October 26, 2017 — management decision was due April 26, 2018.
FAC accepted this audit on November 14, 2016 — management decision was due May 14, 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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