Federal program information:
Funding agency: U.S. Department of Education
Title: Impact Aid Program
Assistance Listing number: 84.041
Award year: July 1, 2022 to June 30, 2023
Compliance Requirement: Reporting
Condition: During our testwork over reporting we found the following:
The District had different student numbers submitted on the application for Impact Aid compared to the
student verification listing that were provided to the Pueblo Governors.
The District could not provide evidence to show that the certifications of the Native American
students were signed by the Governor of the Pueblo for 5 of the 25 students tested.
The District could not provide evidence to show that the certifications of the Native American
students were signed by the District’s Superintendent and School Administer for 25 of the 25
students tested.
The District did not make progress on this finding during FY 2023.
Criteria: According to OMB No. 1810-0687, the Application for Impact Aid must include the correct number of
children that attend the District who live on Indian lands (Section 7003(a)(1)(C). According to District’s policy for
certifying the enrollment of Native American Students, the District requires that the Governor of the surrounding
Pueblos certify which Pueblo members are attending the District’s schools by signing that they submitted a complete
and accurate list to the District. Also, both the Superintendent and a School Administer must review the list and
ensure that the students on the list are enrolled in one of the District’s schools.
Questioned Costs: None.
Effect: The District is not in compliance with the Special Reporting requirement as the rosters provided from the Student
Information System and on the Grant Application, showed 217 less students than the number of students on the detailed
listing.
Cause: There was turnover in the Impact Aid management during the fiscal year and the filing, obtaining the
certifications, and the reporting on the grant application was not accurately completed.
Auditor’s Recommendations: We recommend the District maintain the documentation used to determine how many
students were entered on the application as support for the subsequent audit and enter notes on any subsequent
listings of students indicating why there was a change from the listing used for the application. Also, we recommend
that the District continue to reach out to the Pueblo’s to certify the students every year and that the District certify
those certifications as well once the Pueblo’s Governors have reviewed the student listings.
Agency Response: District is working closely with the Impact Aid office at the federal level and with local Pueblos to
address this finding and ensure that all proper signatures are obtained for submission by the end of June 30, 2024. The
responsible party for these corrective actions is the Grant Coordinator.
150
Federal program information:
Funding agency: U.S. Department of Education
Title: Impact Aid Program
Assistance Listing number: 84.041
Award year: July 1, 2022 to June 30, 2023
Compliance Requirement: Reporting
Condition: During our testwork over reporting we found the following:
The District had different student numbers submitted on the application for Impact Aid compared to the
student verification listing that were provided to the Pueblo Governors.
The District could not provide evidence to show that the certifications of the Native American
students were signed by the Governor of the Pueblo for 5 of the 25 students tested.
The District could not provide evidence to show that the certifications of the Native American
students were signed by the District’s Superintendent and School Administer for 25 of the 25
students tested.
The District did not make progress on this finding during FY 2023.
Criteria: According to OMB No. 1810-0687, the Application for Impact Aid must include the correct number of
children that attend the District who live on Indian lands (Section 7003(a)(1)(C). According to District’s policy for
certifying the enrollment of Native American Students, the District requires that the Governor of the surrounding
Pueblos certify which Pueblo members are attending the District’s schools by signing that they submitted a complete
and accurate list to the District. Also, both the Superintendent and a School Administer must review the list and
ensure that the students on the list are enrolled in one of the District’s schools.
Questioned Costs: None.
Effect: The District is not in compliance with the Special Reporting requirement as the rosters provided from the Student
Information System and on the Grant Application, showed 217 less students than the number of students on the detailed
listing.
Cause: There was turnover in the Impact Aid management during the fiscal year and the filing, obtaining the
certifications, and the reporting on the grant application was not accurately completed.
Auditor’s Recommendations: We recommend the District maintain the documentation used to determine how many
students were entered on the application as support for the subsequent audit and enter notes on any subsequent
listings of students indicating why there was a change from the listing used for the application. Also, we recommend
that the District continue to reach out to the Pueblo’s to certify the students every year and that the District certify
those certifications as well once the Pueblo’s Governors have reviewed the student listings.
Agency Response: District is working closely with the Impact Aid office at the federal level and with local Pueblos to
address this finding and ensure that all proper signatures are obtained for submission by the end of June 30, 2024. The
responsible party for these corrective actions is the Grant Coordinator.
150
Federal program information:
Funding agency: U.S. Department of Education
Title: Impact Aid Program
Assistance Listing number: 84.041
Award year: July 1, 2022 to June 30, 2023
Compliance Requirement: Reporting
Condition: During our testwork over reporting we found the following:
The District had different student numbers submitted on the application for Impact Aid compared to the
student verification listing that were provided to the Pueblo Governors.
The District could not provide evidence to show that the certifications of the Native American
students were signed by the Governor of the Pueblo for 5 of the 25 students tested.
The District could not provide evidence to show that the certifications of the Native American
students were signed by the District’s Superintendent and School Administer for 25 of the 25
students tested.
The District did not make progress on this finding during FY 2023.
Criteria: According to OMB No. 1810-0687, the Application for Impact Aid must include the correct number of
children that attend the District who live on Indian lands (Section 7003(a)(1)(C). According to District’s policy for
certifying the enrollment of Native American Students, the District requires that the Governor of the surrounding
Pueblos certify which Pueblo members are attending the District’s schools by signing that they submitted a complete
and accurate list to the District. Also, both the Superintendent and a School Administer must review the list and
ensure that the students on the list are enrolled in one of the District’s schools.
Questioned Costs: None.
Effect: The District is not in compliance with the Special Reporting requirement as the rosters provided from the Student
Information System and on the Grant Application, showed 217 less students than the number of students on the detailed
listing.
Cause: There was turnover in the Impact Aid management during the fiscal year and the filing, obtaining the
certifications, and the reporting on the grant application was not accurately completed.
Auditor’s Recommendations: We recommend the District maintain the documentation used to determine how many
students were entered on the application as support for the subsequent audit and enter notes on any subsequent
listings of students indicating why there was a change from the listing used for the application. Also, we recommend
that the District continue to reach out to the Pueblo’s to certify the students every year and that the District certify
those certifications as well once the Pueblo’s Governors have reviewed the student listings.
Agency Response: District is working closely with the Impact Aid office at the federal level and with local Pueblos to
address this finding and ensure that all proper signatures are obtained for submission by the end of June 30, 2024. The
responsible party for these corrective actions is the Grant Coordinator.
150
Federal program information:
Funding agency: U.S. Department of Education
Title: Impact Aid Program
Assistance Listing number: 84.041
Award year: July 1, 2022 to June 30, 2023
Compliance Requirement: Reporting
Condition: During our testwork over reporting we found the following:
The District had different student numbers submitted on the application for Impact Aid compared to the
student verification listing that were provided to the Pueblo Governors.
The District could not provide evidence to show that the certifications of the Native American
students were signed by the Governor of the Pueblo for 5 of the 25 students tested.
The District could not provide evidence to show that the certifications of the Native American
students were signed by the District’s Superintendent and School Administer for 25 of the 25
students tested.
The District did not make progress on this finding during FY 2023.
Criteria: According to OMB No. 1810-0687, the Application for Impact Aid must include the correct number of
children that attend the District who live on Indian lands (Section 7003(a)(1)(C). According to District’s policy for
certifying the enrollment of Native American Students, the District requires that the Governor of the surrounding
Pueblos certify which Pueblo members are attending the District’s schools by signing that they submitted a complete
and accurate list to the District. Also, both the Superintendent and a School Administer must review the list and
ensure that the students on the list are enrolled in one of the District’s schools.
Questioned Costs: None.
Effect: The District is not in compliance with the Special Reporting requirement as the rosters provided from the Student
Information System and on the Grant Application, showed 217 less students than the number of students on the detailed
listing.
Cause: There was turnover in the Impact Aid management during the fiscal year and the filing, obtaining the
certifications, and the reporting on the grant application was not accurately completed.
Auditor’s Recommendations: We recommend the District maintain the documentation used to determine how many
students were entered on the application as support for the subsequent audit and enter notes on any subsequent
listings of students indicating why there was a change from the listing used for the application. Also, we recommend
that the District continue to reach out to the Pueblo’s to certify the students every year and that the District certify
those certifications as well once the Pueblo’s Governors have reviewed the student listings.
Agency Response: District is working closely with the Impact Aid office at the federal level and with local Pueblos to
address this finding and ensure that all proper signatures are obtained for submission by the end of June 30, 2024. The
responsible party for these corrective actions is the Grant Coordinator.
150
Federal program information:
Funding agency: U.S. Department of Education
Title: Impact Aid Program
Assistance Listing number: 84.041
Award year: July 1, 2022 to June 30, 2023
Compliance Requirement: Reporting
Condition: During our testwork over reporting we found the following:
The District had different student numbers submitted on the application for Impact Aid compared to the
student verification listing that were provided to the Pueblo Governors.
The District could not provide evidence to show that the certifications of the Native American
students were signed by the Governor of the Pueblo for 5 of the 25 students tested.
The District could not provide evidence to show that the certifications of the Native American
students were signed by the District’s Superintendent and School Administer for 25 of the 25
students tested.
The District did not make progress on this finding during FY 2023.
Criteria: According to OMB No. 1810-0687, the Application for Impact Aid must include the correct number of
children that attend the District who live on Indian lands (Section 7003(a)(1)(C). According to District’s policy for
certifying the enrollment of Native American Students, the District requires that the Governor of the surrounding
Pueblos certify which Pueblo members are attending the District’s schools by signing that they submitted a complete
and accurate list to the District. Also, both the Superintendent and a School Administer must review the list and
ensure that the students on the list are enrolled in one of the District’s schools.
Questioned Costs: None.
Effect: The District is not in compliance with the Special Reporting requirement as the rosters provided from the Student
Information System and on the Grant Application, showed 217 less students than the number of students on the detailed
listing.
Cause: There was turnover in the Impact Aid management during the fiscal year and the filing, obtaining the
certifications, and the reporting on the grant application was not accurately completed.
Auditor’s Recommendations: We recommend the District maintain the documentation used to determine how many
students were entered on the application as support for the subsequent audit and enter notes on any subsequent
listings of students indicating why there was a change from the listing used for the application. Also, we recommend
that the District continue to reach out to the Pueblo’s to certify the students every year and that the District certify
those certifications as well once the Pueblo’s Governors have reviewed the student listings.
Agency Response: District is working closely with the Impact Aid office at the federal level and with local Pueblos to
address this finding and ensure that all proper signatures are obtained for submission by the end of June 30, 2024. The
responsible party for these corrective actions is the Grant Coordinator.
150
Federal program information:
Funding agency: U.S. Department of Education
Title: Impact Aid Program
Assistance Listing number: 84.041
Award year: July 1, 2022 to June 30, 2023
Compliance Requirement: Reporting
Condition: During our testwork over reporting we found the following:
The District had different student numbers submitted on the application for Impact Aid compared to the
student verification listing that were provided to the Pueblo Governors.
The District could not provide evidence to show that the certifications of the Native American
students were signed by the Governor of the Pueblo for 5 of the 25 students tested.
The District could not provide evidence to show that the certifications of the Native American
students were signed by the District’s Superintendent and School Administer for 25 of the 25
students tested.
The District did not make progress on this finding during FY 2023.
Criteria: According to OMB No. 1810-0687, the Application for Impact Aid must include the correct number of
children that attend the District who live on Indian lands (Section 7003(a)(1)(C). According to District’s policy for
certifying the enrollment of Native American Students, the District requires that the Governor of the surrounding
Pueblos certify which Pueblo members are attending the District’s schools by signing that they submitted a complete
and accurate list to the District. Also, both the Superintendent and a School Administer must review the list and
ensure that the students on the list are enrolled in one of the District’s schools.
Questioned Costs: None.
Effect: The District is not in compliance with the Special Reporting requirement as the rosters provided from the Student
Information System and on the Grant Application, showed 217 less students than the number of students on the detailed
listing.
Cause: There was turnover in the Impact Aid management during the fiscal year and the filing, obtaining the
certifications, and the reporting on the grant application was not accurately completed.
Auditor’s Recommendations: We recommend the District maintain the documentation used to determine how many
students were entered on the application as support for the subsequent audit and enter notes on any subsequent
listings of students indicating why there was a change from the listing used for the application. Also, we recommend
that the District continue to reach out to the Pueblo’s to certify the students every year and that the District certify
those certifications as well once the Pueblo’s Governors have reviewed the student listings.
Agency Response: District is working closely with the Impact Aid office at the federal level and with local Pueblos to
address this finding and ensure that all proper signatures are obtained for submission by the end of June 30, 2024. The
responsible party for these corrective actions is the Grant Coordinator.
150