FAC Explorer

Audit 302511

FY End
2023-06-30
Total Expended
$10.84M
Findings
2
Programs
23
Organization: Pueblo of Laguna Department of Education (NM)
Year: 2023 Accepted: 2024-04-03
Auditor: Sjt Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
392255 2023-001 Significant Deficiency - L
968697 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
15.042 Indian School Equalization Program $2.96M Yes 0
15.062 Replacement and Repair of Indian Schools $1.33M Yes 1
93.600 Head Start $962,528 - 0
15.046 Administrative Cost Grants for Indian Schools $903,249 Yes 0
84.425 Education Stabilization Fund $722,112 - 0
15.047 Indian Education Facilities, Operations, and Maintenance $718,311 - 0
84.250 American Indian Vocational Rehabilitation Services $597,900 - 0
84.027 Special Education_grants to States $557,961 - 0
93.575 Child Care and Development Block Grant $507,166 - 0
84.010 Title I Grants to Local Educational Agencies $438,488 - 0
15.108 Indian Employment Assistance $415,319 - 0
10.555 National School Lunch Program $238,180 - 0
15.044 Indian Schools_student Transportation $184,222 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $129,128 - 0
84.060 Indian Education_grants to Local Educational Agencies $63,356 - 0
10.559 Summer Food Service Program for Children $40,521 - 0
93.778 Medical Assistance Program $21,640 - 0
84.336 Teacher Quality Partnership Grants $21,409 - 0
15.151 Education Program Enhancements $8,966 - 0
15.149 Focus on Student Achievement Project $7,615 - 0
84.424 Student Support and Academic Enrichment Program $3,393 - 0
84.358 Rural Education $3,124 - 0
27.011 Intergovernmental Personnel Act (ipa) Mobility Program $573 - 0

Contacts

Name Title Type
L3Z4Y2K74KA3 Marina Sondergaard Auditee
5055526008 Joshua Trujillo Auditor
No contacts on file

Notes to SEFA

Title: Reconciliation to the Financial Statements Accounting Policies: Exempt for Indian Tribes De Minimis Rate Used: N Rate Explanation: Exempt for Indian Tribes Exempt for Indian Tribes
Title: Federal Award Identification Numbers Accounting Policies: Exempt for Indian Tribes De Minimis Rate Used: N Rate Explanation: Exempt for Indian Tribes Exempt for Indian Tribes

Finding Details

Finding 2023-001
2023-001 — Reporting Federal program information: Funding Agency: U.S. Department of the Interior Title: Repair and Replacement of Indian Schools Assistance Listing Number : 15.062 Award Numbers: A17AV00738 Award Periods: July 1, 2017 – June 30, 2022 Criteria: Quarterly SF-425, Federal Financial Reports, are required for the Repair and Replacement of Indian Schools program according to its grant agreement with the Bureau of Indian Education (BIE). Condition: The Department prepares one quarterly SF-425 for all of the programs awarded under the BIE grant. However, the expenditures of the Repair and Replacement of Indian Schools program were not included in the total expenditures reported in the quarterly SF-425 reports. Context: All four quarterly SF-425 reports for the Repair and Replacement of Indian Schools program. Questioned Costs: None. Cause: The Repair and Replacement of Indian Schools program funding was received under a prior grant contract, which ended on June 30, 2022. The Department therefore did not include fiscal year 2023 expenditures of this program in its quarterly SF-425 reports under its new grant contract. Effect: The Department is not in compliance with the reporting requirements for this program. Auditor’s Recommendations: The Department should either include the expenditures of the Repair and Replacement of Indian Schools program in its current quarterly SF-425 reports to the BIE or prepare a separate report for these expenditures since it was funded under a prior grant contract. Additionally, the Department should develop and utilize a detailed calendar to ensure reports are submitted in accordance with the grant agreements. Management’s Response: The Grants Manager has updated our internal worksheet used for preparation of the SF-425 for our BIE programs so that the Repair and Replacement of Indian Schools expenditures are reported. The Grants Manager has also developed a reporting matrix for all of the Department’s grants.
Finding 2023-001
2023-001 — Reporting Federal program information: Funding Agency: U.S. Department of the Interior Title: Repair and Replacement of Indian Schools Assistance Listing Number : 15.062 Award Numbers: A17AV00738 Award Periods: July 1, 2017 – June 30, 2022 Criteria: Quarterly SF-425, Federal Financial Reports, are required for the Repair and Replacement of Indian Schools program according to its grant agreement with the Bureau of Indian Education (BIE). Condition: The Department prepares one quarterly SF-425 for all of the programs awarded under the BIE grant. However, the expenditures of the Repair and Replacement of Indian Schools program were not included in the total expenditures reported in the quarterly SF-425 reports. Context: All four quarterly SF-425 reports for the Repair and Replacement of Indian Schools program. Questioned Costs: None. Cause: The Repair and Replacement of Indian Schools program funding was received under a prior grant contract, which ended on June 30, 2022. The Department therefore did not include fiscal year 2023 expenditures of this program in its quarterly SF-425 reports under its new grant contract. Effect: The Department is not in compliance with the reporting requirements for this program. Auditor’s Recommendations: The Department should either include the expenditures of the Repair and Replacement of Indian Schools program in its current quarterly SF-425 reports to the BIE or prepare a separate report for these expenditures since it was funded under a prior grant contract. Additionally, the Department should develop and utilize a detailed calendar to ensure reports are submitted in accordance with the grant agreements. Management’s Response: The Grants Manager has updated our internal worksheet used for preparation of the SF-425 for our BIE programs so that the Repair and Replacement of Indian Schools expenditures are reported. The Grants Manager has also developed a reporting matrix for all of the Department’s grants.