FAC Explorer

Audit 300396

FY End
2023-06-30
Total Expended
$9.63M
Findings
2
Programs
27
Organization: Nebraska Indian Community College (NE)
Year: 2023 Accepted: 2024-03-29
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
389450 2023-002 Significant Deficiency Yes I
965892 2023-002 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
15.027 Assistance to Tribally Controlled Community Colleges and Universities $2.88M Yes 0
84.425 Education Stabilization Fund $1.85M Yes 1
84.031 Higher Education_institutional Aid $1.06M - 0
84.063 Federal Pell Grant Program $574,739 - 0
12.002 Procurement Technical Assistance for Business Firms $434,050 - 0
11.029 Tribal Broadband Connectivity Program $238,329 - 0
10.500 Cooperative Extension Service $192,508 - 0
11.028 Connecting Minority Communities Pilot Program $174,378 - 0
10.221 Tribal Colleges Education Equity Grants $165,691 - 0
10.351 Rural Business Development Grant $157,618 - 0
10.766 Community Facilities Loans and Grants $132,176 - 0
10.227 1994 Institutions Research Program $93,487 - 0
10.527 New Beginnings for Tribal Students $93,376 - 0
10.222 Tribal Colleges Endowment Program $88,761 - 0
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $52,625 - 0
47.083 Integrative Activities $45,160 - 0
10.517 Tribal Colleges Extension Programs $39,428 - 0
47.U01 Three Sisters Garden Research $36,622 - 0
43.008 Education $34,113 - 0
47.076 Education and Human Resources $31,346 - 0
10.229 Extension Collaborative on Immunization Teaching & Engagement $23,000 - 0
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Development $17,785 - 0
93.587 Promote the Survival and Continuing Vitality of Native American Languages $8,154 - 0
45.149 Promotion of the Humanities_division of Preservation and Access $6,833 - 0
84.007 Federal Supplemental Educational Opportunity Grants $6,075 - 0
84.033 Federal Work-Study Program $5,811 - 0
20.701 University Transportation Centers Program $1,326 - 0

Contacts

Name Title Type
ZMV7BMFC5KV9 Michael Oltrogge Auditee
4029605176 Jordan Boehm Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are presented on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10% de minimus indirect cost rated allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Nebraska Indian Community College (the College) 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.

Finding Details

Finding 2023-002
2023 – 002: Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Name: COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds Assistance Listing Number: 84.425K Federal Award Identification Number and Year: P425K200020-20B -Year Ended June 30, 2023 Award Period: 05/28/2020 – 06/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance; Other Matters Criteria or specific requirement: Section 200.303, Internal Controls, states that the College shall “establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: The College had not established an effective internal control system related to the grant agreement and the Procurement, Suspension, and Debarment compliance requirement. The College’s current procurement policy includes a documented process to ensure vendors meet suspension and debarment requirements. However, there was a noted lack of documentation that the College had timely searched all applicable vendors on the System for Award Management (SAM) to ensure that the College’s vendors were not suspended or debarred. Questioned costs: None Context: Procurement policies were followed, but the documented process to ensure suspension and debarment compliance was not documented in a timely manner. Cause: The current policy and internal control structure includes a process for ensuring suspension and debarment requirements are met for all required vendors; however, the verification was not documented in a timely manner. Effect: The College may contract with or make subawards under covered transactions to parties that are suspended or debarred. Repeat Finding: Yes, 2022-003 Recommendation: We recommend that the College implement a system of internal controls over suspension and debarment that will ensure the processes are followed in a timely manner. Views of responsible officials: Management agrees with the finding.
Finding 2023-002
2023 – 002: Suspension and Debarment Federal Agency: U.S. Department of Education Federal Program Name: COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds Assistance Listing Number: 84.425K Federal Award Identification Number and Year: P425K200020-20B -Year Ended June 30, 2023 Award Period: 05/28/2020 – 06/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance; Other Matters Criteria or specific requirement: Section 200.303, Internal Controls, states that the College shall “establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: The College had not established an effective internal control system related to the grant agreement and the Procurement, Suspension, and Debarment compliance requirement. The College’s current procurement policy includes a documented process to ensure vendors meet suspension and debarment requirements. However, there was a noted lack of documentation that the College had timely searched all applicable vendors on the System for Award Management (SAM) to ensure that the College’s vendors were not suspended or debarred. Questioned costs: None Context: Procurement policies were followed, but the documented process to ensure suspension and debarment compliance was not documented in a timely manner. Cause: The current policy and internal control structure includes a process for ensuring suspension and debarment requirements are met for all required vendors; however, the verification was not documented in a timely manner. Effect: The College may contract with or make subawards under covered transactions to parties that are suspended or debarred. Repeat Finding: Yes, 2022-003 Recommendation: We recommend that the College implement a system of internal controls over suspension and debarment that will ensure the processes are followed in a timely manner. Views of responsible officials: Management agrees with the finding.