2023-002 Late Single Audit Submission (Significant Deficiency) - Repeated and Modified (Prior Year
Finding 2022-004)
Criteria or Specific Requirement:
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
Condition:
The School did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required (deadline of March 31, 2024).
Cause:
The School was unable to provide necessary audit documentation timely due to improper record
retention.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high risk status by a federal
and/or state agency.
Auditor's Recommendation:
Management should develop and implement policies regarding the retention of records and audit
documentation.
2023-003 Special Tests and Provisions Compliance Requirement (Material Weakness) - Repeated and
Modified (Prior Year Finding 2022-001)
Federal Program Information:
Funding Agency Title Federal
Assistance
Listing
Number(s)
Award Year and
Number
U.S. Department of Interior Indian School Equalization Program 15.042 2022; A22AV00769
U.S. Department of Interior Indian Schools Student
Transportation
15.044 2022; A22AV00769
U.S. Department of Interior Administrative Cost Grants for Indian
Schools
15.046 2022; A22AV00769
U.S. Department of Interior Indian Education Facilities,
Operations, and Maintenance
15.047 2022; A22AV00769
U.S. Department of Education Title I Grants to Local Educational
Agencies
84.010 2022; A22AV00769
U.S. Department of Education Special Education Grants to States 84.027 2022; A22AV00769
U.S. Department of Education Education Stabilization Fund 84.425 2022; A22AV00769
Criteria or Specific Requirement:
In accordance with the Indian Child Protection and Family Violence Protection Act, the School is required
to conduct an investigation of the character of each individual who is employed or is being considered for
employment by the School in a position that involves regular contact with, or control over, Indian children.
The individual should be re-investigated every five years. The Act further states that the School may
employ individuals in those positions only if the individuals meet standards of character, no less stringent
than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment
(25 CFR part 63).
Condition:
The School was unable to locate records indicating character investigations had been performed for all
employees in positions that involve regular contact with children.
Cause:
Turnover in School adjudicators led to a lapse in the required performance and documentation of
background investigations. The School did not adhere to written policy regarding the storage of character
investigation. Effect:
The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act
requirements.
Auditor's Recommendations:
The School should ensure adequate character investigations are performed and documentation is
maintained in a timely manner to achieve full compliance with the Indian Child Protection and Family
Violence Prevention Act.
2023-002 Late Single Audit Submission (Significant Deficiency) - Repeated and Modified (Prior Year
Finding 2022-004)
Criteria or Specific Requirement:
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
Condition:
The School did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required (deadline of March 31, 2024).
Cause:
The School was unable to provide necessary audit documentation timely due to improper record
retention.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high risk status by a federal
and/or state agency.
Auditor's Recommendation:
Management should develop and implement policies regarding the retention of records and audit
documentation.
2023-003 Special Tests and Provisions Compliance Requirement (Material Weakness) - Repeated and
Modified (Prior Year Finding 2022-001)
Federal Program Information:
Funding Agency Title Federal
Assistance
Listing
Number(s)
Award Year and
Number
U.S. Department of Interior Indian School Equalization Program 15.042 2022; A22AV00769
U.S. Department of Interior Indian Schools Student
Transportation
15.044 2022; A22AV00769
U.S. Department of Interior Administrative Cost Grants for Indian
Schools
15.046 2022; A22AV00769
U.S. Department of Interior Indian Education Facilities,
Operations, and Maintenance
15.047 2022; A22AV00769
U.S. Department of Education Title I Grants to Local Educational
Agencies
84.010 2022; A22AV00769
U.S. Department of Education Special Education Grants to States 84.027 2022; A22AV00769
U.S. Department of Education Education Stabilization Fund 84.425 2022; A22AV00769
Criteria or Specific Requirement:
In accordance with the Indian Child Protection and Family Violence Protection Act, the School is required
to conduct an investigation of the character of each individual who is employed or is being considered for
employment by the School in a position that involves regular contact with, or control over, Indian children.
The individual should be re-investigated every five years. The Act further states that the School may
employ individuals in those positions only if the individuals meet standards of character, no less stringent
than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment
(25 CFR part 63).
Condition:
The School was unable to locate records indicating character investigations had been performed for all
employees in positions that involve regular contact with children.
Cause:
Turnover in School adjudicators led to a lapse in the required performance and documentation of
background investigations. The School did not adhere to written policy regarding the storage of character
investigation. Effect:
The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act
requirements.
Auditor's Recommendations:
The School should ensure adequate character investigations are performed and documentation is
maintained in a timely manner to achieve full compliance with the Indian Child Protection and Family
Violence Prevention Act.
2023-002 Late Single Audit Submission (Significant Deficiency) - Repeated and Modified (Prior Year
Finding 2022-004)
Criteria or Specific Requirement:
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
Condition:
The School did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required (deadline of March 31, 2024).
Cause:
The School was unable to provide necessary audit documentation timely due to improper record
retention.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high risk status by a federal
and/or state agency.
Auditor's Recommendation:
Management should develop and implement policies regarding the retention of records and audit
documentation.
2023-003 Special Tests and Provisions Compliance Requirement (Material Weakness) - Repeated and
Modified (Prior Year Finding 2022-001)
Federal Program Information:
Funding Agency Title Federal
Assistance
Listing
Number(s)
Award Year and
Number
U.S. Department of Interior Indian School Equalization Program 15.042 2022; A22AV00769
U.S. Department of Interior Indian Schools Student
Transportation
15.044 2022; A22AV00769
U.S. Department of Interior Administrative Cost Grants for Indian
Schools
15.046 2022; A22AV00769
U.S. Department of Interior Indian Education Facilities,
Operations, and Maintenance
15.047 2022; A22AV00769
U.S. Department of Education Title I Grants to Local Educational
Agencies
84.010 2022; A22AV00769
U.S. Department of Education Special Education Grants to States 84.027 2022; A22AV00769
U.S. Department of Education Education Stabilization Fund 84.425 2022; A22AV00769
Criteria or Specific Requirement:
In accordance with the Indian Child Protection and Family Violence Protection Act, the School is required
to conduct an investigation of the character of each individual who is employed or is being considered for
employment by the School in a position that involves regular contact with, or control over, Indian children.
The individual should be re-investigated every five years. The Act further states that the School may
employ individuals in those positions only if the individuals meet standards of character, no less stringent
than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment
(25 CFR part 63).
Condition:
The School was unable to locate records indicating character investigations had been performed for all
employees in positions that involve regular contact with children.
Cause:
Turnover in School adjudicators led to a lapse in the required performance and documentation of
background investigations. The School did not adhere to written policy regarding the storage of character
investigation. Effect:
The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act
requirements.
Auditor's Recommendations:
The School should ensure adequate character investigations are performed and documentation is
maintained in a timely manner to achieve full compliance with the Indian Child Protection and Family
Violence Prevention Act.
2023-002 Late Single Audit Submission (Significant Deficiency) - Repeated and Modified (Prior Year
Finding 2022-004)
Criteria or Specific Requirement:
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
Condition:
The School did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required (deadline of March 31, 2024).
Cause:
The School was unable to provide necessary audit documentation timely due to improper record
retention.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high risk status by a federal
and/or state agency.
Auditor's Recommendation:
Management should develop and implement policies regarding the retention of records and audit
documentation.
2023-003 Special Tests and Provisions Compliance Requirement (Material Weakness) - Repeated and
Modified (Prior Year Finding 2022-001)
Federal Program Information:
Funding Agency Title Federal
Assistance
Listing
Number(s)
Award Year and
Number
U.S. Department of Interior Indian School Equalization Program 15.042 2022; A22AV00769
U.S. Department of Interior Indian Schools Student
Transportation
15.044 2022; A22AV00769
U.S. Department of Interior Administrative Cost Grants for Indian
Schools
15.046 2022; A22AV00769
U.S. Department of Interior Indian Education Facilities,
Operations, and Maintenance
15.047 2022; A22AV00769
U.S. Department of Education Title I Grants to Local Educational
Agencies
84.010 2022; A22AV00769
U.S. Department of Education Special Education Grants to States 84.027 2022; A22AV00769
U.S. Department of Education Education Stabilization Fund 84.425 2022; A22AV00769
Criteria or Specific Requirement:
In accordance with the Indian Child Protection and Family Violence Protection Act, the School is required
to conduct an investigation of the character of each individual who is employed or is being considered for
employment by the School in a position that involves regular contact with, or control over, Indian children.
The individual should be re-investigated every five years. The Act further states that the School may
employ individuals in those positions only if the individuals meet standards of character, no less stringent
than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment
(25 CFR part 63).
Condition:
The School was unable to locate records indicating character investigations had been performed for all
employees in positions that involve regular contact with children.
Cause:
Turnover in School adjudicators led to a lapse in the required performance and documentation of
background investigations. The School did not adhere to written policy regarding the storage of character
investigation. Effect:
The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act
requirements.
Auditor's Recommendations:
The School should ensure adequate character investigations are performed and documentation is
maintained in a timely manner to achieve full compliance with the Indian Child Protection and Family
Violence Prevention Act.
2023-002 Late Single Audit Submission (Significant Deficiency) - Repeated and Modified (Prior Year
Finding 2022-004)
Criteria or Specific Requirement:
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
Condition:
The School did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required (deadline of March 31, 2024).
Cause:
The School was unable to provide necessary audit documentation timely due to improper record
retention.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high risk status by a federal
and/or state agency.
Auditor's Recommendation:
Management should develop and implement policies regarding the retention of records and audit
documentation.
2023-003 Special Tests and Provisions Compliance Requirement (Material Weakness) - Repeated and
Modified (Prior Year Finding 2022-001)
Federal Program Information:
Funding Agency Title Federal
Assistance
Listing
Number(s)
Award Year and
Number
U.S. Department of Interior Indian School Equalization Program 15.042 2022; A22AV00769
U.S. Department of Interior Indian Schools Student
Transportation
15.044 2022; A22AV00769
U.S. Department of Interior Administrative Cost Grants for Indian
Schools
15.046 2022; A22AV00769
U.S. Department of Interior Indian Education Facilities,
Operations, and Maintenance
15.047 2022; A22AV00769
U.S. Department of Education Title I Grants to Local Educational
Agencies
84.010 2022; A22AV00769
U.S. Department of Education Special Education Grants to States 84.027 2022; A22AV00769
U.S. Department of Education Education Stabilization Fund 84.425 2022; A22AV00769
Criteria or Specific Requirement:
In accordance with the Indian Child Protection and Family Violence Protection Act, the School is required
to conduct an investigation of the character of each individual who is employed or is being considered for
employment by the School in a position that involves regular contact with, or control over, Indian children.
The individual should be re-investigated every five years. The Act further states that the School may
employ individuals in those positions only if the individuals meet standards of character, no less stringent
than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment
(25 CFR part 63).
Condition:
The School was unable to locate records indicating character investigations had been performed for all
employees in positions that involve regular contact with children.
Cause:
Turnover in School adjudicators led to a lapse in the required performance and documentation of
background investigations. The School did not adhere to written policy regarding the storage of character
investigation. Effect:
The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act
requirements.
Auditor's Recommendations:
The School should ensure adequate character investigations are performed and documentation is
maintained in a timely manner to achieve full compliance with the Indian Child Protection and Family
Violence Prevention Act.
2023-002 Late Single Audit Submission (Significant Deficiency) - Repeated and Modified (Prior Year
Finding 2022-004)
Criteria or Specific Requirement:
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
Condition:
The School did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required (deadline of March 31, 2024).
Cause:
The School was unable to provide necessary audit documentation timely due to improper record
retention.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high risk status by a federal
and/or state agency.
Auditor's Recommendation:
Management should develop and implement policies regarding the retention of records and audit
documentation.
2023-003 Special Tests and Provisions Compliance Requirement (Material Weakness) - Repeated and
Modified (Prior Year Finding 2022-001)
Federal Program Information:
Funding Agency Title Federal
Assistance
Listing
Number(s)
Award Year and
Number
U.S. Department of Interior Indian School Equalization Program 15.042 2022; A22AV00769
U.S. Department of Interior Indian Schools Student
Transportation
15.044 2022; A22AV00769
U.S. Department of Interior Administrative Cost Grants for Indian
Schools
15.046 2022; A22AV00769
U.S. Department of Interior Indian Education Facilities,
Operations, and Maintenance
15.047 2022; A22AV00769
U.S. Department of Education Title I Grants to Local Educational
Agencies
84.010 2022; A22AV00769
U.S. Department of Education Special Education Grants to States 84.027 2022; A22AV00769
U.S. Department of Education Education Stabilization Fund 84.425 2022; A22AV00769
Criteria or Specific Requirement:
In accordance with the Indian Child Protection and Family Violence Protection Act, the School is required
to conduct an investigation of the character of each individual who is employed or is being considered for
employment by the School in a position that involves regular contact with, or control over, Indian children.
The individual should be re-investigated every five years. The Act further states that the School may
employ individuals in those positions only if the individuals meet standards of character, no less stringent
than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment
(25 CFR part 63).
Condition:
The School was unable to locate records indicating character investigations had been performed for all
employees in positions that involve regular contact with children.
Cause:
Turnover in School adjudicators led to a lapse in the required performance and documentation of
background investigations. The School did not adhere to written policy regarding the storage of character
investigation. Effect:
The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act
requirements.
Auditor's Recommendations:
The School should ensure adequate character investigations are performed and documentation is
maintained in a timely manner to achieve full compliance with the Indian Child Protection and Family
Violence Prevention Act.
2023-002 Late Single Audit Submission (Significant Deficiency) - Repeated and Modified (Prior Year
Finding 2022-004)
Criteria or Specific Requirement:
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
Condition:
The School did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required (deadline of March 31, 2024).
Cause:
The School was unable to provide necessary audit documentation timely due to improper record
retention.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high risk status by a federal
and/or state agency.
Auditor's Recommendation:
Management should develop and implement policies regarding the retention of records and audit
documentation.
2023-003 Special Tests and Provisions Compliance Requirement (Material Weakness) - Repeated and
Modified (Prior Year Finding 2022-001)
Federal Program Information:
Funding Agency Title Federal
Assistance
Listing
Number(s)
Award Year and
Number
U.S. Department of Interior Indian School Equalization Program 15.042 2022; A22AV00769
U.S. Department of Interior Indian Schools Student
Transportation
15.044 2022; A22AV00769
U.S. Department of Interior Administrative Cost Grants for Indian
Schools
15.046 2022; A22AV00769
U.S. Department of Interior Indian Education Facilities,
Operations, and Maintenance
15.047 2022; A22AV00769
U.S. Department of Education Title I Grants to Local Educational
Agencies
84.010 2022; A22AV00769
U.S. Department of Education Special Education Grants to States 84.027 2022; A22AV00769
U.S. Department of Education Education Stabilization Fund 84.425 2022; A22AV00769
Criteria or Specific Requirement:
In accordance with the Indian Child Protection and Family Violence Protection Act, the School is required
to conduct an investigation of the character of each individual who is employed or is being considered for
employment by the School in a position that involves regular contact with, or control over, Indian children.
The individual should be re-investigated every five years. The Act further states that the School may
employ individuals in those positions only if the individuals meet standards of character, no less stringent
than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment
(25 CFR part 63).
Condition:
The School was unable to locate records indicating character investigations had been performed for all
employees in positions that involve regular contact with children.
Cause:
Turnover in School adjudicators led to a lapse in the required performance and documentation of
background investigations. The School did not adhere to written policy regarding the storage of character
investigation. Effect:
The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act
requirements.
Auditor's Recommendations:
The School should ensure adequate character investigations are performed and documentation is
maintained in a timely manner to achieve full compliance with the Indian Child Protection and Family
Violence Prevention Act.
2023-002 Late Single Audit Submission (Significant Deficiency) - Repeated and Modified (Prior Year
Finding 2022-004)
Criteria or Specific Requirement:
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
Condition:
The School did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required (deadline of March 31, 2024).
Cause:
The School was unable to provide necessary audit documentation timely due to improper record
retention.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high risk status by a federal
and/or state agency.
Auditor's Recommendation:
Management should develop and implement policies regarding the retention of records and audit
documentation.
2023-003 Special Tests and Provisions Compliance Requirement (Material Weakness) - Repeated and
Modified (Prior Year Finding 2022-001)
Federal Program Information:
Funding Agency Title Federal
Assistance
Listing
Number(s)
Award Year and
Number
U.S. Department of Interior Indian School Equalization Program 15.042 2022; A22AV00769
U.S. Department of Interior Indian Schools Student
Transportation
15.044 2022; A22AV00769
U.S. Department of Interior Administrative Cost Grants for Indian
Schools
15.046 2022; A22AV00769
U.S. Department of Interior Indian Education Facilities,
Operations, and Maintenance
15.047 2022; A22AV00769
U.S. Department of Education Title I Grants to Local Educational
Agencies
84.010 2022; A22AV00769
U.S. Department of Education Special Education Grants to States 84.027 2022; A22AV00769
U.S. Department of Education Education Stabilization Fund 84.425 2022; A22AV00769
Criteria or Specific Requirement:
In accordance with the Indian Child Protection and Family Violence Protection Act, the School is required
to conduct an investigation of the character of each individual who is employed or is being considered for
employment by the School in a position that involves regular contact with, or control over, Indian children.
The individual should be re-investigated every five years. The Act further states that the School may
employ individuals in those positions only if the individuals meet standards of character, no less stringent
than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment
(25 CFR part 63).
Condition:
The School was unable to locate records indicating character investigations had been performed for all
employees in positions that involve regular contact with children.
Cause:
Turnover in School adjudicators led to a lapse in the required performance and documentation of
background investigations. The School did not adhere to written policy regarding the storage of character
investigation. Effect:
The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act
requirements.
Auditor's Recommendations:
The School should ensure adequate character investigations are performed and documentation is
maintained in a timely manner to achieve full compliance with the Indian Child Protection and Family
Violence Prevention Act.
2023-002 Late Single Audit Submission (Significant Deficiency) - Repeated and Modified (Prior Year
Finding 2022-004)
Criteria or Specific Requirement:
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
Condition:
The School did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required (deadline of March 31, 2024).
Cause:
The School was unable to provide necessary audit documentation timely due to improper record
retention.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high risk status by a federal
and/or state agency.
Auditor's Recommendation:
Management should develop and implement policies regarding the retention of records and audit
documentation.
2023-003 Special Tests and Provisions Compliance Requirement (Material Weakness) - Repeated and
Modified (Prior Year Finding 2022-001)
Federal Program Information:
Funding Agency Title Federal
Assistance
Listing
Number(s)
Award Year and
Number
U.S. Department of Interior Indian School Equalization Program 15.042 2022; A22AV00769
U.S. Department of Interior Indian Schools Student
Transportation
15.044 2022; A22AV00769
U.S. Department of Interior Administrative Cost Grants for Indian
Schools
15.046 2022; A22AV00769
U.S. Department of Interior Indian Education Facilities,
Operations, and Maintenance
15.047 2022; A22AV00769
U.S. Department of Education Title I Grants to Local Educational
Agencies
84.010 2022; A22AV00769
U.S. Department of Education Special Education Grants to States 84.027 2022; A22AV00769
U.S. Department of Education Education Stabilization Fund 84.425 2022; A22AV00769
Criteria or Specific Requirement:
In accordance with the Indian Child Protection and Family Violence Protection Act, the School is required
to conduct an investigation of the character of each individual who is employed or is being considered for
employment by the School in a position that involves regular contact with, or control over, Indian children.
The individual should be re-investigated every five years. The Act further states that the School may
employ individuals in those positions only if the individuals meet standards of character, no less stringent
than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment
(25 CFR part 63).
Condition:
The School was unable to locate records indicating character investigations had been performed for all
employees in positions that involve regular contact with children.
Cause:
Turnover in School adjudicators led to a lapse in the required performance and documentation of
background investigations. The School did not adhere to written policy regarding the storage of character
investigation. Effect:
The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act
requirements.
Auditor's Recommendations:
The School should ensure adequate character investigations are performed and documentation is
maintained in a timely manner to achieve full compliance with the Indian Child Protection and Family
Violence Prevention Act.
2023-002 Late Single Audit Submission (Significant Deficiency) - Repeated and Modified (Prior Year
Finding 2022-004)
Criteria or Specific Requirement:
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
Condition:
The School did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required (deadline of March 31, 2024).
Cause:
The School was unable to provide necessary audit documentation timely due to improper record
retention.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high risk status by a federal
and/or state agency.
Auditor's Recommendation:
Management should develop and implement policies regarding the retention of records and audit
documentation.
2023-003 Special Tests and Provisions Compliance Requirement (Material Weakness) - Repeated and
Modified (Prior Year Finding 2022-001)
Federal Program Information:
Funding Agency Title Federal
Assistance
Listing
Number(s)
Award Year and
Number
U.S. Department of Interior Indian School Equalization Program 15.042 2022; A22AV00769
U.S. Department of Interior Indian Schools Student
Transportation
15.044 2022; A22AV00769
U.S. Department of Interior Administrative Cost Grants for Indian
Schools
15.046 2022; A22AV00769
U.S. Department of Interior Indian Education Facilities,
Operations, and Maintenance
15.047 2022; A22AV00769
U.S. Department of Education Title I Grants to Local Educational
Agencies
84.010 2022; A22AV00769
U.S. Department of Education Special Education Grants to States 84.027 2022; A22AV00769
U.S. Department of Education Education Stabilization Fund 84.425 2022; A22AV00769
Criteria or Specific Requirement:
In accordance with the Indian Child Protection and Family Violence Protection Act, the School is required
to conduct an investigation of the character of each individual who is employed or is being considered for
employment by the School in a position that involves regular contact with, or control over, Indian children.
The individual should be re-investigated every five years. The Act further states that the School may
employ individuals in those positions only if the individuals meet standards of character, no less stringent
than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment
(25 CFR part 63).
Condition:
The School was unable to locate records indicating character investigations had been performed for all
employees in positions that involve regular contact with children.
Cause:
Turnover in School adjudicators led to a lapse in the required performance and documentation of
background investigations. The School did not adhere to written policy regarding the storage of character
investigation. Effect:
The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act
requirements.
Auditor's Recommendations:
The School should ensure adequate character investigations are performed and documentation is
maintained in a timely manner to achieve full compliance with the Indian Child Protection and Family
Violence Prevention Act.
2023-002 Late Single Audit Submission (Significant Deficiency) - Repeated and Modified (Prior Year
Finding 2022-004)
Criteria or Specific Requirement:
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
Condition:
The School did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required (deadline of March 31, 2024).
Cause:
The School was unable to provide necessary audit documentation timely due to improper record
retention.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high risk status by a federal
and/or state agency.
Auditor's Recommendation:
Management should develop and implement policies regarding the retention of records and audit
documentation.
2023-003 Special Tests and Provisions Compliance Requirement (Material Weakness) - Repeated and
Modified (Prior Year Finding 2022-001)
Federal Program Information:
Funding Agency Title Federal
Assistance
Listing
Number(s)
Award Year and
Number
U.S. Department of Interior Indian School Equalization Program 15.042 2022; A22AV00769
U.S. Department of Interior Indian Schools Student
Transportation
15.044 2022; A22AV00769
U.S. Department of Interior Administrative Cost Grants for Indian
Schools
15.046 2022; A22AV00769
U.S. Department of Interior Indian Education Facilities,
Operations, and Maintenance
15.047 2022; A22AV00769
U.S. Department of Education Title I Grants to Local Educational
Agencies
84.010 2022; A22AV00769
U.S. Department of Education Special Education Grants to States 84.027 2022; A22AV00769
U.S. Department of Education Education Stabilization Fund 84.425 2022; A22AV00769
Criteria or Specific Requirement:
In accordance with the Indian Child Protection and Family Violence Protection Act, the School is required
to conduct an investigation of the character of each individual who is employed or is being considered for
employment by the School in a position that involves regular contact with, or control over, Indian children.
The individual should be re-investigated every five years. The Act further states that the School may
employ individuals in those positions only if the individuals meet standards of character, no less stringent
than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment
(25 CFR part 63).
Condition:
The School was unable to locate records indicating character investigations had been performed for all
employees in positions that involve regular contact with children.
Cause:
Turnover in School adjudicators led to a lapse in the required performance and documentation of
background investigations. The School did not adhere to written policy regarding the storage of character
investigation. Effect:
The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act
requirements.
Auditor's Recommendations:
The School should ensure adequate character investigations are performed and documentation is
maintained in a timely manner to achieve full compliance with the Indian Child Protection and Family
Violence Prevention Act.
2023-002 Late Single Audit Submission (Significant Deficiency) - Repeated and Modified (Prior Year
Finding 2022-004)
Criteria or Specific Requirement:
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
Condition:
The School did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required (deadline of March 31, 2024).
Cause:
The School was unable to provide necessary audit documentation timely due to improper record
retention.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high risk status by a federal
and/or state agency.
Auditor's Recommendation:
Management should develop and implement policies regarding the retention of records and audit
documentation.
2023-003 Special Tests and Provisions Compliance Requirement (Material Weakness) - Repeated and
Modified (Prior Year Finding 2022-001)
Federal Program Information:
Funding Agency Title Federal
Assistance
Listing
Number(s)
Award Year and
Number
U.S. Department of Interior Indian School Equalization Program 15.042 2022; A22AV00769
U.S. Department of Interior Indian Schools Student
Transportation
15.044 2022; A22AV00769
U.S. Department of Interior Administrative Cost Grants for Indian
Schools
15.046 2022; A22AV00769
U.S. Department of Interior Indian Education Facilities,
Operations, and Maintenance
15.047 2022; A22AV00769
U.S. Department of Education Title I Grants to Local Educational
Agencies
84.010 2022; A22AV00769
U.S. Department of Education Special Education Grants to States 84.027 2022; A22AV00769
U.S. Department of Education Education Stabilization Fund 84.425 2022; A22AV00769
Criteria or Specific Requirement:
In accordance with the Indian Child Protection and Family Violence Protection Act, the School is required
to conduct an investigation of the character of each individual who is employed or is being considered for
employment by the School in a position that involves regular contact with, or control over, Indian children.
The individual should be re-investigated every five years. The Act further states that the School may
employ individuals in those positions only if the individuals meet standards of character, no less stringent
than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment
(25 CFR part 63).
Condition:
The School was unable to locate records indicating character investigations had been performed for all
employees in positions that involve regular contact with children.
Cause:
Turnover in School adjudicators led to a lapse in the required performance and documentation of
background investigations. The School did not adhere to written policy regarding the storage of character
investigation. Effect:
The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act
requirements.
Auditor's Recommendations:
The School should ensure adequate character investigations are performed and documentation is
maintained in a timely manner to achieve full compliance with the Indian Child Protection and Family
Violence Prevention Act.
2023-002 Late Single Audit Submission (Significant Deficiency) - Repeated and Modified (Prior Year
Finding 2022-004)
Criteria or Specific Requirement:
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
Condition:
The School did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required (deadline of March 31, 2024).
Cause:
The School was unable to provide necessary audit documentation timely due to improper record
retention.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high risk status by a federal
and/or state agency.
Auditor's Recommendation:
Management should develop and implement policies regarding the retention of records and audit
documentation.
2023-003 Special Tests and Provisions Compliance Requirement (Material Weakness) - Repeated and
Modified (Prior Year Finding 2022-001)
Federal Program Information:
Funding Agency Title Federal
Assistance
Listing
Number(s)
Award Year and
Number
U.S. Department of Interior Indian School Equalization Program 15.042 2022; A22AV00769
U.S. Department of Interior Indian Schools Student
Transportation
15.044 2022; A22AV00769
U.S. Department of Interior Administrative Cost Grants for Indian
Schools
15.046 2022; A22AV00769
U.S. Department of Interior Indian Education Facilities,
Operations, and Maintenance
15.047 2022; A22AV00769
U.S. Department of Education Title I Grants to Local Educational
Agencies
84.010 2022; A22AV00769
U.S. Department of Education Special Education Grants to States 84.027 2022; A22AV00769
U.S. Department of Education Education Stabilization Fund 84.425 2022; A22AV00769
Criteria or Specific Requirement:
In accordance with the Indian Child Protection and Family Violence Protection Act, the School is required
to conduct an investigation of the character of each individual who is employed or is being considered for
employment by the School in a position that involves regular contact with, or control over, Indian children.
The individual should be re-investigated every five years. The Act further states that the School may
employ individuals in those positions only if the individuals meet standards of character, no less stringent
than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment
(25 CFR part 63).
Condition:
The School was unable to locate records indicating character investigations had been performed for all
employees in positions that involve regular contact with children.
Cause:
Turnover in School adjudicators led to a lapse in the required performance and documentation of
background investigations. The School did not adhere to written policy regarding the storage of character
investigation. Effect:
The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act
requirements.
Auditor's Recommendations:
The School should ensure adequate character investigations are performed and documentation is
maintained in a timely manner to achieve full compliance with the Indian Child Protection and Family
Violence Prevention Act.
2023-002 Late Single Audit Submission (Significant Deficiency) - Repeated and Modified (Prior Year
Finding 2022-004)
Criteria or Specific Requirement:
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
Condition:
The School did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required (deadline of March 31, 2024).
Cause:
The School was unable to provide necessary audit documentation timely due to improper record
retention.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high risk status by a federal
and/or state agency.
Auditor's Recommendation:
Management should develop and implement policies regarding the retention of records and audit
documentation.
2023-003 Special Tests and Provisions Compliance Requirement (Material Weakness) - Repeated and
Modified (Prior Year Finding 2022-001)
Federal Program Information:
Funding Agency Title Federal
Assistance
Listing
Number(s)
Award Year and
Number
U.S. Department of Interior Indian School Equalization Program 15.042 2022; A22AV00769
U.S. Department of Interior Indian Schools Student
Transportation
15.044 2022; A22AV00769
U.S. Department of Interior Administrative Cost Grants for Indian
Schools
15.046 2022; A22AV00769
U.S. Department of Interior Indian Education Facilities,
Operations, and Maintenance
15.047 2022; A22AV00769
U.S. Department of Education Title I Grants to Local Educational
Agencies
84.010 2022; A22AV00769
U.S. Department of Education Special Education Grants to States 84.027 2022; A22AV00769
U.S. Department of Education Education Stabilization Fund 84.425 2022; A22AV00769
Criteria or Specific Requirement:
In accordance with the Indian Child Protection and Family Violence Protection Act, the School is required
to conduct an investigation of the character of each individual who is employed or is being considered for
employment by the School in a position that involves regular contact with, or control over, Indian children.
The individual should be re-investigated every five years. The Act further states that the School may
employ individuals in those positions only if the individuals meet standards of character, no less stringent
than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment
(25 CFR part 63).
Condition:
The School was unable to locate records indicating character investigations had been performed for all
employees in positions that involve regular contact with children.
Cause:
Turnover in School adjudicators led to a lapse in the required performance and documentation of
background investigations. The School did not adhere to written policy regarding the storage of character
investigation. Effect:
The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act
requirements.
Auditor's Recommendations:
The School should ensure adequate character investigations are performed and documentation is
maintained in a timely manner to achieve full compliance with the Indian Child Protection and Family
Violence Prevention Act.
2023-002 Late Single Audit Submission (Significant Deficiency) - Repeated and Modified (Prior Year
Finding 2022-004)
Criteria or Specific Requirement:
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
Condition:
The School did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required (deadline of March 31, 2024).
Cause:
The School was unable to provide necessary audit documentation timely due to improper record
retention.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high risk status by a federal
and/or state agency.
Auditor's Recommendation:
Management should develop and implement policies regarding the retention of records and audit
documentation.
2023-003 Special Tests and Provisions Compliance Requirement (Material Weakness) - Repeated and
Modified (Prior Year Finding 2022-001)
Federal Program Information:
Funding Agency Title Federal
Assistance
Listing
Number(s)
Award Year and
Number
U.S. Department of Interior Indian School Equalization Program 15.042 2022; A22AV00769
U.S. Department of Interior Indian Schools Student
Transportation
15.044 2022; A22AV00769
U.S. Department of Interior Administrative Cost Grants for Indian
Schools
15.046 2022; A22AV00769
U.S. Department of Interior Indian Education Facilities,
Operations, and Maintenance
15.047 2022; A22AV00769
U.S. Department of Education Title I Grants to Local Educational
Agencies
84.010 2022; A22AV00769
U.S. Department of Education Special Education Grants to States 84.027 2022; A22AV00769
U.S. Department of Education Education Stabilization Fund 84.425 2022; A22AV00769
Criteria or Specific Requirement:
In accordance with the Indian Child Protection and Family Violence Protection Act, the School is required
to conduct an investigation of the character of each individual who is employed or is being considered for
employment by the School in a position that involves regular contact with, or control over, Indian children.
The individual should be re-investigated every five years. The Act further states that the School may
employ individuals in those positions only if the individuals meet standards of character, no less stringent
than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment
(25 CFR part 63).
Condition:
The School was unable to locate records indicating character investigations had been performed for all
employees in positions that involve regular contact with children.
Cause:
Turnover in School adjudicators led to a lapse in the required performance and documentation of
background investigations. The School did not adhere to written policy regarding the storage of character
investigation. Effect:
The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act
requirements.
Auditor's Recommendations:
The School should ensure adequate character investigations are performed and documentation is
maintained in a timely manner to achieve full compliance with the Indian Child Protection and Family
Violence Prevention Act.
2023-002 Late Single Audit Submission (Significant Deficiency) - Repeated and Modified (Prior Year
Finding 2022-004)
Criteria or Specific Requirement:
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
Condition:
The School did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required (deadline of March 31, 2024).
Cause:
The School was unable to provide necessary audit documentation timely due to improper record
retention.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high risk status by a federal
and/or state agency.
Auditor's Recommendation:
Management should develop and implement policies regarding the retention of records and audit
documentation.
2023-003 Special Tests and Provisions Compliance Requirement (Material Weakness) - Repeated and
Modified (Prior Year Finding 2022-001)
Federal Program Information:
Funding Agency Title Federal
Assistance
Listing
Number(s)
Award Year and
Number
U.S. Department of Interior Indian School Equalization Program 15.042 2022; A22AV00769
U.S. Department of Interior Indian Schools Student
Transportation
15.044 2022; A22AV00769
U.S. Department of Interior Administrative Cost Grants for Indian
Schools
15.046 2022; A22AV00769
U.S. Department of Interior Indian Education Facilities,
Operations, and Maintenance
15.047 2022; A22AV00769
U.S. Department of Education Title I Grants to Local Educational
Agencies
84.010 2022; A22AV00769
U.S. Department of Education Special Education Grants to States 84.027 2022; A22AV00769
U.S. Department of Education Education Stabilization Fund 84.425 2022; A22AV00769
Criteria or Specific Requirement:
In accordance with the Indian Child Protection and Family Violence Protection Act, the School is required
to conduct an investigation of the character of each individual who is employed or is being considered for
employment by the School in a position that involves regular contact with, or control over, Indian children.
The individual should be re-investigated every five years. The Act further states that the School may
employ individuals in those positions only if the individuals meet standards of character, no less stringent
than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment
(25 CFR part 63).
Condition:
The School was unable to locate records indicating character investigations had been performed for all
employees in positions that involve regular contact with children.
Cause:
Turnover in School adjudicators led to a lapse in the required performance and documentation of
background investigations. The School did not adhere to written policy regarding the storage of character
investigation. Effect:
The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act
requirements.
Auditor's Recommendations:
The School should ensure adequate character investigations are performed and documentation is
maintained in a timely manner to achieve full compliance with the Indian Child Protection and Family
Violence Prevention Act.
2023-002 Late Single Audit Submission (Significant Deficiency) - Repeated and Modified (Prior Year
Finding 2022-004)
Criteria or Specific Requirement:
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
Condition:
The School did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required (deadline of March 31, 2024).
Cause:
The School was unable to provide necessary audit documentation timely due to improper record
retention.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high risk status by a federal
and/or state agency.
Auditor's Recommendation:
Management should develop and implement policies regarding the retention of records and audit
documentation.
2023-003 Special Tests and Provisions Compliance Requirement (Material Weakness) - Repeated and
Modified (Prior Year Finding 2022-001)
Federal Program Information:
Funding Agency Title Federal
Assistance
Listing
Number(s)
Award Year and
Number
U.S. Department of Interior Indian School Equalization Program 15.042 2022; A22AV00769
U.S. Department of Interior Indian Schools Student
Transportation
15.044 2022; A22AV00769
U.S. Department of Interior Administrative Cost Grants for Indian
Schools
15.046 2022; A22AV00769
U.S. Department of Interior Indian Education Facilities,
Operations, and Maintenance
15.047 2022; A22AV00769
U.S. Department of Education Title I Grants to Local Educational
Agencies
84.010 2022; A22AV00769
U.S. Department of Education Special Education Grants to States 84.027 2022; A22AV00769
U.S. Department of Education Education Stabilization Fund 84.425 2022; A22AV00769
Criteria or Specific Requirement:
In accordance with the Indian Child Protection and Family Violence Protection Act, the School is required
to conduct an investigation of the character of each individual who is employed or is being considered for
employment by the School in a position that involves regular contact with, or control over, Indian children.
The individual should be re-investigated every five years. The Act further states that the School may
employ individuals in those positions only if the individuals meet standards of character, no less stringent
than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment
(25 CFR part 63).
Condition:
The School was unable to locate records indicating character investigations had been performed for all
employees in positions that involve regular contact with children.
Cause:
Turnover in School adjudicators led to a lapse in the required performance and documentation of
background investigations. The School did not adhere to written policy regarding the storage of character
investigation. Effect:
The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act
requirements.
Auditor's Recommendations:
The School should ensure adequate character investigations are performed and documentation is
maintained in a timely manner to achieve full compliance with the Indian Child Protection and Family
Violence Prevention Act.
2023-002 Late Single Audit Submission (Significant Deficiency) - Repeated and Modified (Prior Year
Finding 2022-004)
Criteria or Specific Requirement:
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
Condition:
The School did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required (deadline of March 31, 2024).
Cause:
The School was unable to provide necessary audit documentation timely due to improper record
retention.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high risk status by a federal
and/or state agency.
Auditor's Recommendation:
Management should develop and implement policies regarding the retention of records and audit
documentation.
2023-003 Special Tests and Provisions Compliance Requirement (Material Weakness) - Repeated and
Modified (Prior Year Finding 2022-001)
Federal Program Information:
Funding Agency Title Federal
Assistance
Listing
Number(s)
Award Year and
Number
U.S. Department of Interior Indian School Equalization Program 15.042 2022; A22AV00769
U.S. Department of Interior Indian Schools Student
Transportation
15.044 2022; A22AV00769
U.S. Department of Interior Administrative Cost Grants for Indian
Schools
15.046 2022; A22AV00769
U.S. Department of Interior Indian Education Facilities,
Operations, and Maintenance
15.047 2022; A22AV00769
U.S. Department of Education Title I Grants to Local Educational
Agencies
84.010 2022; A22AV00769
U.S. Department of Education Special Education Grants to States 84.027 2022; A22AV00769
U.S. Department of Education Education Stabilization Fund 84.425 2022; A22AV00769
Criteria or Specific Requirement:
In accordance with the Indian Child Protection and Family Violence Protection Act, the School is required
to conduct an investigation of the character of each individual who is employed or is being considered for
employment by the School in a position that involves regular contact with, or control over, Indian children.
The individual should be re-investigated every five years. The Act further states that the School may
employ individuals in those positions only if the individuals meet standards of character, no less stringent
than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment
(25 CFR part 63).
Condition:
The School was unable to locate records indicating character investigations had been performed for all
employees in positions that involve regular contact with children.
Cause:
Turnover in School adjudicators led to a lapse in the required performance and documentation of
background investigations. The School did not adhere to written policy regarding the storage of character
investigation. Effect:
The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act
requirements.
Auditor's Recommendations:
The School should ensure adequate character investigations are performed and documentation is
maintained in a timely manner to achieve full compliance with the Indian Child Protection and Family
Violence Prevention Act.