Auditors say FY2023 single audit remains open as FEMA worksheets, formats stall clearance

BDO auditor Joy Mariner told the Anchorage Municipality Municipal Audit Committee on Oct. 30 that ‘‘the only thing remaining on the 2023 audit is the single audit.’’ Auditors said they have received documents but not in audit‑ready formats and are requesting either consolidated Excel files or permission to convert PDFs into a single Excel workbook for submission to the federal clearinghouse.

The audit firm said FEMA project worksheets (PWs) are the main outstanding issue because federal rules require FEMA amounts to be reported based on project‑worksheet approval (‘‘obligated’’), not when expenditures occur. ‘‘Each project worksheet has attached to it, in theory, a detail of the expenditures that…