NENANA CITY SCHOOL DISTRICT

Finding 2020-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of Education Federal Programs: Alaska Community Learning Centers CFDA Number: 84.287 Award Number: AC 20-NCSD-01 Award Years: 07-01-2019-06-30-2020 Type of Finding: Significant deficiency in internal control over compliance and noncompliance Criteria: Reporting requirements within the grant agreements state that quarterly financial and narrative reports must be submitted within 30 days of end of quarter. Condition and Context: The District did not adhere to the quarterly reporting requirements specified in the grant agreements. During our review of the quarterly reports, it was noted that one of two reports tested was submitted six months late. Cause: Lack of internal controls over reporting. Effect: Failure to follow compliance requirements could result in loss of Federal funding. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding and we believe this is an isolated instance. Recommendation: We recommend that management complies with all reporting requirements. Management?s Response: Management agrees with this finding. See Corrective Action Plan.

Federal Award Findings Finding 2020-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Carl Horn, Director of Finance, chorn@nenanalynx.org, 907-832-1047 Corrective Action Plan: Spending reports will be entered, processed and request for reimbursement completed timely. Proposed Completion Date: January 31, 2021 for reports for quarter ending December 31, 2020.