2022-001 - Procurement Policy Program - COVID-19 Education Stabilization Fund and Assistance to Tribally Controlled Community Colleges and Universities. Assistance Listing Number - 84.425 and 15.027. Federal Agency - U.S. Department of Education and U.S. Department of the Interior. Criteria - Uniform Guidance requires a procurement policy in accordance with 2 CFR sections 200.318-200.326. The College must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Condition/Context - The College's written procurement policy is outdated. Cause - The College's written procurement policy was not updated to reflect the changes established by the Uniform Guidance. Effect - The disbursements in excess of the thresholds did not go through the procurement policy processes, such as price and rate quotations from number of sources as required by the Uniform Guidance. Questioned Costs - None. Recommendation - The College formalizes a written procurement policy in accordance with the Uniform Guidance. Views from Responsible Official - The College accepts the recommendation.
2022-002 Financial Management Policy Program - Assistance to Tribally Controlled Community Colleges and Universities. Assistance Listing Number - 15.027. Federal Agency - U.S. Department of the Interior. Criteria - Uniform Guidance requires a non-federal entity to establish written financial management policies accordance with 2 CFR 200.302. The non-federal entity's financial management system must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. Condition/Context - The College does not have written financial management policies. The identification of the BIE federal program expenditures were not able to be identified in the College's general ledger. Cause - The College's grant financial management policies were not updated to reflect the changes established by the Uniform Guidance. Effect - The identification of the BIE federal program expenditures were not able to be identified in the College's general ledger. Questioned Costs - None. Recommendation - The College formalize a written financial management policy in accordance with the Uniform Guidance and implement procedures to identify the federal expenditures for the BIE federal program. Views from Responsible Official - The College accepts the recommendation.
2022-001 - Procurement Policy Program - COVID-19 Education Stabilization Fund and Assistance to Tribally Controlled Community Colleges and Universities. Assistance Listing Number - 84.425 and 15.027. Federal Agency - U.S. Department of Education and U.S. Department of the Interior. Criteria - Uniform Guidance requires a procurement policy in accordance with 2 CFR sections 200.318-200.326. The College must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Condition/Context - The College's written procurement policy is outdated. Cause - The College's written procurement policy was not updated to reflect the changes established by the Uniform Guidance. Effect - The disbursements in excess of the thresholds did not go through the procurement policy processes, such as price and rate quotations from number of sources as required by the Uniform Guidance. Questioned Costs - None. Recommendation - The College formalizes a written procurement policy in accordance with the Uniform Guidance. Views from Responsible Official - The College accepts the recommendation.
2022-003 - Reporting Program - COVID-19 Education Stabilization Fund. Assistance Listing Number - 84.425. Federal Agency - U.S. Department of Education. Criteria - Uniform Guidance requires quarterly reporting of HEERF institutional funds and tribally controlled colleges and universities (TCCUs) funds. These reports need to be both timely and accurate in the postings made to the public. Condition/Context - The quarterly reports filed for institutional funds and TCCUs did not reconcile to the amounts expended in the College's general ledger. Cause - The grant payroll and indirect costs for institutional and TCCU amounts were switched between the two funding sources when completing the March 31, 2022 quarterly report. Also, an accrual payroll entry was posted after a quarterly report was filed and inappropriately excluded from the quarterly report filing. A couple of other items were excluded from the report filings in error. Effect - The quarterly institutional and TCCU reports did not agree to the amounts of institutional and TCCU funds expended. Questioned Costs - None. Recommendation - We recommend the College include a grant to date reconciliation when completing the quarterly reports to ensure the amounts reported agree to the amounts expended for each funding type. Views from Responsible Official - The College accepts the recommendation.
2022-001 - Procurement Policy Program - COVID-19 Education Stabilization Fund and Assistance to Tribally Controlled Community Colleges and Universities. Assistance Listing Number - 84.425 and 15.027. Federal Agency - U.S. Department of Education and U.S. Department of the Interior. Criteria - Uniform Guidance requires a procurement policy in accordance with 2 CFR sections 200.318-200.326. The College must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Condition/Context - The College's written procurement policy is outdated. Cause - The College's written procurement policy was not updated to reflect the changes established by the Uniform Guidance. Effect - The disbursements in excess of the thresholds did not go through the procurement policy processes, such as price and rate quotations from number of sources as required by the Uniform Guidance. Questioned Costs - None. Recommendation - The College formalizes a written procurement policy in accordance with the Uniform Guidance. Views from Responsible Official - The College accepts the recommendation.
2022-003 - Reporting Program - COVID-19 Education Stabilization Fund. Assistance Listing Number - 84.425. Federal Agency - U.S. Department of Education. Criteria - Uniform Guidance requires quarterly reporting of HEERF institutional funds and tribally controlled colleges and universities (TCCUs) funds. These reports need to be both timely and accurate in the postings made to the public. Condition/Context - The quarterly reports filed for institutional funds and TCCUs did not reconcile to the amounts expended in the College's general ledger. Cause - The grant payroll and indirect costs for institutional and TCCU amounts were switched between the two funding sources when completing the March 31, 2022 quarterly report. Also, an accrual payroll entry was posted after a quarterly report was filed and inappropriately excluded from the quarterly report filing. A couple of other items were excluded from the report filings in error. Effect - The quarterly institutional and TCCU reports did not agree to the amounts of institutional and TCCU funds expended. Questioned Costs - None. Recommendation - We recommend the College include a grant to date reconciliation when completing the quarterly reports to ensure the amounts reported agree to the amounts expended for each funding type. Views from Responsible Official - The College accepts the recommendation.
2022-001 - Procurement Policy Program - COVID-19 Education Stabilization Fund and Assistance to Tribally Controlled Community Colleges and Universities. Assistance Listing Number - 84.425 and 15.027. Federal Agency - U.S. Department of Education and U.S. Department of the Interior. Criteria - Uniform Guidance requires a procurement policy in accordance with 2 CFR sections 200.318-200.326. The College must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Condition/Context - The College's written procurement policy is outdated. Cause - The College's written procurement policy was not updated to reflect the changes established by the Uniform Guidance. Effect - The disbursements in excess of the thresholds did not go through the procurement policy processes, such as price and rate quotations from number of sources as required by the Uniform Guidance. Questioned Costs - None. Recommendation - The College formalizes a written procurement policy in accordance with the Uniform Guidance. Views from Responsible Official - The College accepts the recommendation.
2022-003 - Reporting Program - COVID-19 Education Stabilization Fund. Assistance Listing Number - 84.425. Federal Agency - U.S. Department of Education. Criteria - Uniform Guidance requires quarterly reporting of HEERF institutional funds and tribally controlled colleges and universities (TCCUs) funds. These reports need to be both timely and accurate in the postings made to the public. Condition/Context - The quarterly reports filed for institutional funds and TCCUs did not reconcile to the amounts expended in the College's general ledger. Cause - The grant payroll and indirect costs for institutional and TCCU amounts were switched between the two funding sources when completing the March 31, 2022 quarterly report. Also, an accrual payroll entry was posted after a quarterly report was filed and inappropriately excluded from the quarterly report filing. A couple of other items were excluded from the report filings in error. Effect - The quarterly institutional and TCCU reports did not agree to the amounts of institutional and TCCU funds expended. Questioned Costs - None. Recommendation - We recommend the College include a grant to date reconciliation when completing the quarterly reports to ensure the amounts reported agree to the amounts expended for each funding type. Views from Responsible Official - The College accepts the recommendation.
2022-001 - Procurement Policy Program - COVID-19 Education Stabilization Fund and Assistance to Tribally Controlled Community Colleges and Universities. Assistance Listing Number - 84.425 and 15.027. Federal Agency - U.S. Department of Education and U.S. Department of the Interior. Criteria - Uniform Guidance requires a procurement policy in accordance with 2 CFR sections 200.318-200.326. The College must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Condition/Context - The College's written procurement policy is outdated. Cause - The College's written procurement policy was not updated to reflect the changes established by the Uniform Guidance. Effect - The disbursements in excess of the thresholds did not go through the procurement policy processes, such as price and rate quotations from number of sources as required by the Uniform Guidance. Questioned Costs - None. Recommendation - The College formalizes a written procurement policy in accordance with the Uniform Guidance. Views from Responsible Official - The College accepts the recommendation.
2022-002 Financial Management Policy Program - Assistance to Tribally Controlled Community Colleges and Universities. Assistance Listing Number - 15.027. Federal Agency - U.S. Department of the Interior. Criteria - Uniform Guidance requires a non-federal entity to establish written financial management policies accordance with 2 CFR 200.302. The non-federal entity's financial management system must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. Condition/Context - The College does not have written financial management policies. The identification of the BIE federal program expenditures were not able to be identified in the College's general ledger. Cause - The College's grant financial management policies were not updated to reflect the changes established by the Uniform Guidance. Effect - The identification of the BIE federal program expenditures were not able to be identified in the College's general ledger. Questioned Costs - None. Recommendation - The College formalize a written financial management policy in accordance with the Uniform Guidance and implement procedures to identify the federal expenditures for the BIE federal program. Views from Responsible Official - The College accepts the recommendation.
2022-001 - Procurement Policy Program - COVID-19 Education Stabilization Fund and Assistance to Tribally Controlled Community Colleges and Universities. Assistance Listing Number - 84.425 and 15.027. Federal Agency - U.S. Department of Education and U.S. Department of the Interior. Criteria - Uniform Guidance requires a procurement policy in accordance with 2 CFR sections 200.318-200.326. The College must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Condition/Context - The College's written procurement policy is outdated. Cause - The College's written procurement policy was not updated to reflect the changes established by the Uniform Guidance. Effect - The disbursements in excess of the thresholds did not go through the procurement policy processes, such as price and rate quotations from number of sources as required by the Uniform Guidance. Questioned Costs - None. Recommendation - The College formalizes a written procurement policy in accordance with the Uniform Guidance. Views from Responsible Official - The College accepts the recommendation.
2022-003 - Reporting Program - COVID-19 Education Stabilization Fund. Assistance Listing Number - 84.425. Federal Agency - U.S. Department of Education. Criteria - Uniform Guidance requires quarterly reporting of HEERF institutional funds and tribally controlled colleges and universities (TCCUs) funds. These reports need to be both timely and accurate in the postings made to the public. Condition/Context - The quarterly reports filed for institutional funds and TCCUs did not reconcile to the amounts expended in the College's general ledger. Cause - The grant payroll and indirect costs for institutional and TCCU amounts were switched between the two funding sources when completing the March 31, 2022 quarterly report. Also, an accrual payroll entry was posted after a quarterly report was filed and inappropriately excluded from the quarterly report filing. A couple of other items were excluded from the report filings in error. Effect - The quarterly institutional and TCCU reports did not agree to the amounts of institutional and TCCU funds expended. Questioned Costs - None. Recommendation - We recommend the College include a grant to date reconciliation when completing the quarterly reports to ensure the amounts reported agree to the amounts expended for each funding type. Views from Responsible Official - The College accepts the recommendation.
2022-001 - Procurement Policy Program - COVID-19 Education Stabilization Fund and Assistance to Tribally Controlled Community Colleges and Universities. Assistance Listing Number - 84.425 and 15.027. Federal Agency - U.S. Department of Education and U.S. Department of the Interior. Criteria - Uniform Guidance requires a procurement policy in accordance with 2 CFR sections 200.318-200.326. The College must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Condition/Context - The College's written procurement policy is outdated. Cause - The College's written procurement policy was not updated to reflect the changes established by the Uniform Guidance. Effect - The disbursements in excess of the thresholds did not go through the procurement policy processes, such as price and rate quotations from number of sources as required by the Uniform Guidance. Questioned Costs - None. Recommendation - The College formalizes a written procurement policy in accordance with the Uniform Guidance. Views from Responsible Official - The College accepts the recommendation.
2022-003 - Reporting Program - COVID-19 Education Stabilization Fund. Assistance Listing Number - 84.425. Federal Agency - U.S. Department of Education. Criteria - Uniform Guidance requires quarterly reporting of HEERF institutional funds and tribally controlled colleges and universities (TCCUs) funds. These reports need to be both timely and accurate in the postings made to the public. Condition/Context - The quarterly reports filed for institutional funds and TCCUs did not reconcile to the amounts expended in the College's general ledger. Cause - The grant payroll and indirect costs for institutional and TCCU amounts were switched between the two funding sources when completing the March 31, 2022 quarterly report. Also, an accrual payroll entry was posted after a quarterly report was filed and inappropriately excluded from the quarterly report filing. A couple of other items were excluded from the report filings in error. Effect - The quarterly institutional and TCCU reports did not agree to the amounts of institutional and TCCU funds expended. Questioned Costs - None. Recommendation - We recommend the College include a grant to date reconciliation when completing the quarterly reports to ensure the amounts reported agree to the amounts expended for each funding type. Views from Responsible Official - The College accepts the recommendation.
2022-001 - Procurement Policy Program - COVID-19 Education Stabilization Fund and Assistance to Tribally Controlled Community Colleges and Universities. Assistance Listing Number - 84.425 and 15.027. Federal Agency - U.S. Department of Education and U.S. Department of the Interior. Criteria - Uniform Guidance requires a procurement policy in accordance with 2 CFR sections 200.318-200.326. The College must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Condition/Context - The College's written procurement policy is outdated. Cause - The College's written procurement policy was not updated to reflect the changes established by the Uniform Guidance. Effect - The disbursements in excess of the thresholds did not go through the procurement policy processes, such as price and rate quotations from number of sources as required by the Uniform Guidance. Questioned Costs - None. Recommendation - The College formalizes a written procurement policy in accordance with the Uniform Guidance. Views from Responsible Official - The College accepts the recommendation.
2022-003 - Reporting Program - COVID-19 Education Stabilization Fund. Assistance Listing Number - 84.425. Federal Agency - U.S. Department of Education. Criteria - Uniform Guidance requires quarterly reporting of HEERF institutional funds and tribally controlled colleges and universities (TCCUs) funds. These reports need to be both timely and accurate in the postings made to the public. Condition/Context - The quarterly reports filed for institutional funds and TCCUs did not reconcile to the amounts expended in the College's general ledger. Cause - The grant payroll and indirect costs for institutional and TCCU amounts were switched between the two funding sources when completing the March 31, 2022 quarterly report. Also, an accrual payroll entry was posted after a quarterly report was filed and inappropriately excluded from the quarterly report filing. A couple of other items were excluded from the report filings in error. Effect - The quarterly institutional and TCCU reports did not agree to the amounts of institutional and TCCU funds expended. Questioned Costs - None. Recommendation - We recommend the College include a grant to date reconciliation when completing the quarterly reports to ensure the amounts reported agree to the amounts expended for each funding type. Views from Responsible Official - The College accepts the recommendation.