EIN: 926000113
UEI: MLSNWCVKLNS5
Audited by: ALTMAN ROGERS & CO.
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 16, 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 August 16, 2026 (25 days ago).
What is a management decision? →FAC accepted this audit on November 18, 2024 — management decision was due May 18, 2025.
FAC accepted this audit on November 3, 2023 — management decision was due May 3, 2024.
FAC accepted this audit on January 8, 2023 — management decision was due July 8, 2023.
Federal Agency: U.S. Department of Education Pass Through Agency: State of Alaska, Department of Education and Early Development Federal Programs: COVID 19- Education Stabilization Fund Assistance Listing Numbers: 84.425D/W/U Award Numbers: ER 22.SISD.01, AH 22.SISD.01 (State of Alaska), S4256210020 (U.S. Department of Education) Award Years: 2022 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Reporting requirements state that quarterly financial reports must be submitted within 30 days of the end of the quarter. The Sitka School District is required to provide quarterly reimbursement request reports that contain program related costs incurred during the covered period. Condition and Context: Two quarterly reports were tested for the reporting requirements of the program. It was noted that the Sitka School District did not adhere to quarterly reporting requirements specified in the grant agreement. One of the two reports tested was submitted late. Cause: Lack of internal controls related to reporting requirements. Effect: The Sitka School District was not in compliance with reporting requirements which could cause a decrease in funding. This could also result in lack of reimbursement of expenditures already incurred by the program. Repeat Finding: This was not a repeat finding for this program, therefore we believe this to be an isolated issue to this program. Questioned Costs: None reported. Recommendation: We recommend that management put internal controls in place over reporting to ensure they comply with reporting requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Pass Through Agency: State of Alaska, Department of Education and Early Development Federal Programs: COVID 19- Education Stabilization Fund Assistance Listing Numbers: 84.425D/W/U Award Numbers: ER 22.SISD.01, AH 22.SISD.01 (State of Alaska), S4256210020 (U.S. Department of Education) Award Years: 2022 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Reporting requirements state that quarterly financial reports must be submitted within 30 days of the end of the quarter. The Sitka School District is required to provide quarterly reimbursement request reports that contain program related costs incurred during the covered period. Condition and Context: Two quarterly reports were tested for the reporting requirements of the program. It was noted that the Sitka School District did not adhere to quarterly reporting requirements specified in the grant agreement. One of the two reports tested was submitted late. Cause: Lack of internal controls related to reporting requirements. Effect: The Sitka School District was not in compliance with reporting requirements which could cause a decrease in funding. This could also result in lack of reimbursement of expenditures already incurred by the program. Repeat Finding: This was not a repeat finding for this program, therefore we believe this to be an isolated issue to this program. Questioned Costs: None reported. Recommendation: We recommend that management put internal controls in place over reporting to ensure they comply with reporting requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Leslie Young Corrective Action Plan: The district business office has had significant staffing transitions within the last year and was without a business manager for six months, despite a continual search for qualified applicants. It was identified that the district did not provide one quarterly reimbursement request to the State of Alaska in a timely manner during this period. The district business office is now fully staffed, with new staff hired in August, and is currently addressing this matter. Staff are being trained to support timely submission of quarterly reporting. Proposed Completion Date: 6/30/2023
FAC accepted this audit on November 8, 2021 — management decision was due May 8, 2022.
FAC accepted this audit on December 2, 2020 — management decision was due June 2, 2021.
FAC accepted this audit on November 13, 2019 — management decision was due May 13, 2020.
FAC accepted this audit on November 28, 2018 — management decision was due May 28, 2019.
FAC accepted this audit on November 30, 2017 — management decision was due May 30, 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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