FAC Explorer

Audit 294912

FY End
2023-06-30
Total Expended
$15.66M
Findings
20
Programs
12
Organization: Lukachukai Community School (AZ)
Year: 2023 Accepted: 2024-03-13
Auditor: Bdr Richards CPAS Plc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
375815 2023-001 Material Weakness Yes AB
375816 2023-002 - Yes N
375817 2023-001 Material Weakness Yes AB
375818 2023-002 - Yes N
375819 2023-001 Material Weakness Yes AB
375820 2023-002 - Yes N
375821 2023-001 Material Weakness Yes AB
375822 2023-002 - Yes N
375823 2023-001 Material Weakness Yes AB
375824 2023-002 - Yes N
952257 2023-001 Material Weakness Yes AB
952258 2023-002 - Yes N
952259 2023-001 Material Weakness Yes AB
952260 2023-002 - Yes N
952261 2023-001 Material Weakness Yes AB
952262 2023-002 - Yes N
952263 2023-001 Material Weakness Yes AB
952264 2023-002 - Yes N
952265 2023-001 Material Weakness Yes AB
952266 2023-002 - Yes N

Programs

ALN Program Spent Major Findings
15.062 Replacement and Repair of Indian Schools $8.15M Yes 2
15.042 Indian School Equalization Program $3.15M Yes 2
15.047 Indian Education Facilities, Operations, and Maintenance $1.03M Yes 2
15.046 Administrative Cost Grants for Indian Schools $969,875 Yes 2
84.425 Education Stabilization Fund $791,400 Yes 2
84.010 Title I Grants to Local Educational Agencies $519,221 - 0
15.044 Indian Schools_student Transportation $328,822 - 0
84.027 Special Education_grants to States $322,034 - 0
10.555 National School Lunch Program $264,971 - 0
84.336 Teacher Quality Partnership Grants $134,618 - 0
15.151 Education Program Enhancements $1,041 - 0
84.358 Rural Education $930 - 0

Contacts

Name Title Type
ET7NNKX16518 Patrice Henderson Auditee
9285141409 Brian Richards Auditor
No contacts on file

Notes to SEFA

Title: Significant Accountin Policies Used in Preparing the SEFA Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Lukachukai Community School under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of the School, it is not intended to and does not present the financial position, changes in net position or cash flows of the School. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the applicable Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Auditee chose not to use any indirect costs. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Lukachukai Community School under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of the School, it is not intended to and does not present the financial position, changes in net position or cash flows of the School. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the applicable Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
Title: 10% De Minimis Cost Rate Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Lukachukai Community School under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of the School, it is not intended to and does not present the financial position, changes in net position or cash flows of the School. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the applicable Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Auditee chose not to use any indirect costs. The auditee did not use the de minimis cost rate.

Finding Details

Finding 2023-001
Account reconciliations were not performed timely and/or did not agree to the general ledger when performed. Current policies and procedures do not provide for segregation of duties as the Business Manager is to post and reconcile transactions without any review process.
Finding 2023-002
During our test work over special tests and provisions, we noted the oversight agency (Bureau of Indian Education) conducted an investigation and found the background checks were not performed properly.
Finding 2023-001
Account reconciliations were not performed timely and/or did not agree to the general ledger when performed. Current policies and procedures do not provide for segregation of duties as the Business Manager is to post and reconcile transactions without any review process.
Finding 2023-002
During our test work over special tests and provisions, we noted the oversight agency (Bureau of Indian Education) conducted an investigation and found the background checks were not performed properly.
Finding 2023-001
Account reconciliations were not performed timely and/or did not agree to the general ledger when performed. Current policies and procedures do not provide for segregation of duties as the Business Manager is to post and reconcile transactions without any review process.
Finding 2023-002
During our test work over special tests and provisions, we noted the oversight agency (Bureau of Indian Education) conducted an investigation and found the background checks were not performed properly.
Finding 2023-001
Account reconciliations were not performed timely and/or did not agree to the general ledger when performed. Current policies and procedures do not provide for segregation of duties as the Business Manager is to post and reconcile transactions without any review process.
Finding 2023-002
During our test work over special tests and provisions, we noted the oversight agency (Bureau of Indian Education) conducted an investigation and found the background checks were not performed properly.
Finding 2023-001
Account reconciliations were not performed timely and/or did not agree to the general ledger when performed. Current policies and procedures do not provide for segregation of duties as the Business Manager is to post and reconcile transactions without any review process.
Finding 2023-002
During our test work over special tests and provisions, we noted the oversight agency (Bureau of Indian Education) conducted an investigation and found the background checks were not performed properly.
Finding 2023-001
Account reconciliations were not performed timely and/or did not agree to the general ledger when performed. Current policies and procedures do not provide for segregation of duties as the Business Manager is to post and reconcile transactions without any review process.
Finding 2023-002
During our test work over special tests and provisions, we noted the oversight agency (Bureau of Indian Education) conducted an investigation and found the background checks were not performed properly.
Finding 2023-001
Account reconciliations were not performed timely and/or did not agree to the general ledger when performed. Current policies and procedures do not provide for segregation of duties as the Business Manager is to post and reconcile transactions without any review process.
Finding 2023-002
During our test work over special tests and provisions, we noted the oversight agency (Bureau of Indian Education) conducted an investigation and found the background checks were not performed properly.
Finding 2023-001
Account reconciliations were not performed timely and/or did not agree to the general ledger when performed. Current policies and procedures do not provide for segregation of duties as the Business Manager is to post and reconcile transactions without any review process.
Finding 2023-002
During our test work over special tests and provisions, we noted the oversight agency (Bureau of Indian Education) conducted an investigation and found the background checks were not performed properly.
Finding 2023-001
Account reconciliations were not performed timely and/or did not agree to the general ledger when performed. Current policies and procedures do not provide for segregation of duties as the Business Manager is to post and reconcile transactions without any review process.
Finding 2023-002
During our test work over special tests and provisions, we noted the oversight agency (Bureau of Indian Education) conducted an investigation and found the background checks were not performed properly.
Finding 2023-001
Account reconciliations were not performed timely and/or did not agree to the general ledger when performed. Current policies and procedures do not provide for segregation of duties as the Business Manager is to post and reconcile transactions without any review process.
Finding 2023-002
During our test work over special tests and provisions, we noted the oversight agency (Bureau of Indian Education) conducted an investigation and found the background checks were not performed properly.