EIN: 926011026
UEI: GSA_MIGRATION
Audited by: ALTMAN, ROGERS & CO.
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2022. 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 March 29, 2023 (1260 days ago).
What is a management decision? →Finding 2021-003 Material Weakness in Internal Control and Material Non-Compliance Federal Agency: U.S. Department of Agriculture passed through the State of Alaska Department of Environmental Conservation and U.S. Environmental Protection Agency passed through the State of Alaska Department of Environmental Conservation. Federal Program: Water and Wastewater Disposal Systems for Rural Communities and Capitalization Grants for Drinking Water State Revolving Funds. Assistance Listing Number: 10.760 and 66.468 Award Number: The federal award number was not available. The pass-through identification numbers are 17RQ09, 19RR02, and 18AQ29. Award Year: 2017 through 2019. Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: The grants specify that the award recipient must establish award-monitoring procedures if they act as a pass-through entity. Condition and Context: The City did not adhere to the subrecipient monitoring requirements established by the grant agreements. No procedures were in place to monitor pass through funds under this program. The City failed to establish policies and procedures in order to monitor the federal pass-through funds to the subrecipient. We believe this to be a systemic problem. This finding is a repeat finding from 2020 and reported as 2020-003. Cause: Lack of policies and procedures concerning subrecipient monitoring. Effect: The City was not in compliance with the grant requirements related to subrecipient monitoring. Questioned Costs: The amount, if any, cannot be determined. Recommendation: We recommend the City develop internal control procedures to ensure that subrecipient monitoring is performed. Management?s Response: Management concurs with finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-003 Material Weakness in Internal Control and Material Non-Compliance Federal Agency: U.S. Department of Agriculture passed through the State of Alaska Department of Environmental Conservation and U.S. Environmental Protection Agency passed through the State of Alaska Department of Environmental Conservation. Federal Program: Water and Wastewater Disposal Systems for Rural Communities and Capitalization Grants for Drinking Water State Revolving Funds. Assistance Listing Number: 10.760 and 66.468 Award Number: The federal award number was not available. The pass-through identification numbers are 17RQ09, 19RR02, and 18AQ29. Award Year: 2017 through 2019. Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: The grants specify that the award recipient must establish award-monitoring procedures if they act as a pass-through entity. Condition and Context: The City did not adhere to the subrecipient monitoring requirements established by the grant agreements. No procedures were in place to monitor pass through funds under this program. The City failed to establish policies and procedures in order to monitor the federal pass-through funds to the subrecipient. We believe this to be a systemic problem. This finding is a repeat finding from 2020 and reported as 2020-003. Cause: Lack of policies and procedures concerning subrecipient monitoring. Effect: The City was not in compliance with the grant requirements related to subrecipient monitoring. Questioned Costs: The amount, if any, cannot be determined. Recommendation: We recommend the City develop internal control procedures to ensure that subrecipient monitoring is performed. Management?s Response: Management concurs with finding. See corrective action plan.
Finding 2021-003 Lack of Internal Control over Activities Allowed/Unallowed, Allowable Cost/Cost Principles (Subrecipient Monitoring) Name of Contact Person: Thomas Simonsson Corrective Action Plan: We will be retaining an accounting firm to help us create policies and procedures for subrecipient monitoring. Proposed Completion Date: 12/31/2022
2020-003
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
Finding 2020-003 Lack of Internal Control over Activities Allowed/Unallowed, Allowable Cost/Cost Principles (Subrecipient Monitoring) Federal Agency: U.S. Department of Agriculture passed through the State of Alaska Department of Environmental Conservation and U.S. Environmental Protection Agency passed through the State of Alaska Department of Environmental Conservation. Federal Program: Water and Wastewater Disposal Systems for Rural Communities and Capitalization Grants for Clean Water State Revolving Funds. CFDA Number: 10.760 and 66.458 Award Number: The federal award number was not available. The pass-through identification numbers are 17RQ09, 19RR02, and 17AP64. Award Year: 2017 and 2019. Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: The grants specify that the award recipient must establish award-monitoring procedures if they act as a pass-through entity. Condition and Context: The City did not adhere to the subrecipient monitoring requirements established by the grant agreements. No procedures were in place to monitor pass through funds under this program. The City failed to establish policies and procedures in order to monitor the federal pass-through funds to the subrecipient. We believe this to be a systemic problem. This finding is a repeat finding from 2019 and reported as 2019.001. Cause: Lack of policies and procedures concerning subrecipient monitoring. Effect: The City was not in compliance with the grant requirements related to subrecipient monitoring. Questioned Costs: None noted. Recommendation: We recommend the City develop internal control procedures to ensure that subrecipient monitoring is performed. Management?s Response: Management concurs with finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2020-003 Lack of Internal Control over Activities Allowed/Unallowed, Allowable Cost/Cost Principles (Subrecipient Monitoring) Federal Agency: U.S. Department of Agriculture passed through the State of Alaska Department of Environmental Conservation and U.S. Environmental Protection Agency passed through the State of Alaska Department of Environmental Conservation. Federal Program: Water and Wastewater Disposal Systems for Rural Communities and Capitalization Grants for Clean Water State Revolving Funds. CFDA Number: 10.760 and 66.458 Award Number: The federal award number was not available. The pass-through identification numbers are 17RQ09, 19RR02, and 17AP64. Award Year: 2017 and 2019. Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: The grants specify that the award recipient must establish award-monitoring procedures if they act as a pass-through entity. Condition and Context: The City did not adhere to the subrecipient monitoring requirements established by the grant agreements. No procedures were in place to monitor pass through funds under this program. The City failed to establish policies and procedures in order to monitor the federal pass-through funds to the subrecipient. We believe this to be a systemic problem. This finding is a repeat finding from 2019 and reported as 2019.001. Cause: Lack of policies and procedures concerning subrecipient monitoring. Effect: The City was not in compliance with the grant requirements related to subrecipient monitoring. Questioned Costs: None noted. Recommendation: We recommend the City develop internal control procedures to ensure that subrecipient monitoring is performed. Management?s Response: Management concurs with finding. See corrective action plan.
Finding 2020-003 Lack of Internal Control over Activities Allowed/Unallowed, Allowable Cost/Cost Principles (Subrecipient Monitoring) Name of Contact Person: Moe Zamarron, City Manager Corrective Action Plan: The City will retain a competent accounting firm within the next 90 days to assist in setting up appropriate compliance, monitoring, and reporting mechanisms for this federal grant. Proposed Completion Date: The financials have been resolved.
FAC accepted this audit on June 28, 2020 — management decision was due December 28, 2020.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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