FAC Explorer

Audit 303682

FY End
2022-06-30
Total Expended
$20.36M
Findings
6
Programs
24
Organization: Stone Child College (MT)
Year: 2022 Accepted: 2024-04-16
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
393487 2022-002 Significant Deficiency - N
393488 2022-003 Significant Deficiency Yes L
393489 2022-003 Significant Deficiency Yes L
969929 2022-002 Significant Deficiency - N
969930 2022-003 Significant Deficiency Yes L
969931 2022-003 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $5.35M Yes 0
84.031 Higher Education_institutional Aid $3.10M - 0
15.027 Assistance to Tribally Controlled Community Colleges and Universities $3.06M Yes 0
84.299 Indian Education -- Special Programs for Indian Children $902,885 - 0
84.063 Federal Pell Grant Program $837,593 Yes 2
93.600 Head Start $746,795 - 0
15.028 Tribally Controlled Community College Endowments $708,837 - 0
84.101 Career and Technical Education - Grants to Native Americans and Alaska Natives $527,816 - 0
15.022 Tribal Self-Governance $329,400 - 0
10.222 Tribal Colleges Endowment Program $221,794 - 0
10.766 Community Facilities Loans and Grants $147,448 - 0
93.587 Promote the Survival and Continuing Vitality of Native American Languages $147,232 - 0
10.311 Beginning Farmer and Rancher Development Program $139,572 - 0
10.221 Tribal Colleges Education Equity Grants $128,708 - 0
10.517 Tribal Colleges Extension Programs $98,997 - 0
10.500 Cooperative Extension Service $81,781 - 0
81.137 Minority Economic Impact $54,847 - 0
93.859 Biomedical Research and Research Training $36,538 - 0
15.164 Cares Act Funding - Controlled College Assistance $34,850 - 0
45.311 Native American and Native Hawaiian Library Services $25,013 - 0
84.007 Federal Supplemental Educational Opportunity Grants $10,557 Yes 0
93.732 Mental and Behavioral Health Education and Training Grants $9,983 - 0
84.033 Federal Work-Study Program $9,861 Yes 0
93.575 Child Care and Development Block Grant $560 - 0

Contacts

Name Title Type
JKTGZL5WS9B5 Tiffany Galbavy Auditee
4066954875 Clayton Johnson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 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 Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Stone Child College has a negotiated indirect cost rate and therefore has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Stone Child College under programs of the federal government for the year ended June 30, 2022. The information in this 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). Because the Schedule presents only a selected portion of the operations of Stone Child College, it is not intended to and does not present the financial position or changes in net position of Stone Child College.
Title: Outstanding Federal Loans Accounting Policies: 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 Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Stone Child College has a negotiated indirect cost rate and therefore has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The College has no federal loan obligations as of June 30, 2022.
Title: Reconciliation of Expenditures Accounting Policies: 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 Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Stone Child College has a negotiated indirect cost rate and therefore has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The following is a reconciliation of the expenditures reported on the College's schedule of expenditures of federal awards to the total expenditures reported in the College's statement of revenues, expenditures, and changes in fund balance. Expenditures on schedule of expenditures of federal awards $20,359,955 TCCC Endowment amount ($708,837) Higher Ed Endowment amount ($1,1164,000) Expendtures funded by state and other funding sources $2,564,632 Expenditures per financial statements $21,051,750.
Title: Endowments Funds Accounting Policies: 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 Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Stone Child College has a negotiated indirect cost rate and therefore has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The nonexpendable portion of the restricted net position in the Endowment Fund is broken down as follows: (Chart included - see page 29 of report). For major program determination purposes, the cumulative balance of federal awards for endowment funds, which are federally restricted, are considered awards expended in each year in which the funds are still restricted. Thus, $1,872,837 is considered federal awards expended for fiscal year 2022, which includes the cumulative federal awards. The non-federal portion of $110,436 (AIHEC funds) and the cumulative matching amounts of $1,520,955 are not considered expended. The Title III endowment for 2022 was received before June 30, 2022 so it is shown as current contributions above.

Finding Details

Finding 2022-002
Internal Controls and Compliance over Special Test Return of Title IV Funds Federal Program Information: Funding Agency: U.S. Department of Education Title: Federal Pell Grant Program AL number: 84.063 Award year and number: 2022 P063P154504 Criteria or Specfic Requirement: Internal controls over Return of Title IV Funds should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure program supervisors or management approve the completed Treatment of Title IV Funds When A Student Withdraws from a Credit-Hour Program form (R2T4 calculation). Condition: We tested 4 students that withdrew. While there were not any specific issues of non-compliance noted, we could not test internal controls over compliance because there is no evidence retained that demonstrates the completed Return of Title IV Funds form was reviewed and approved. Context: We performed a walkthrough over the student withdrawal procedures and Return of Title IV Funds calculation. We inquired with financial aid staff and business office staff. We examined student withdrawal documents and student accounts. We selected four, out of a total population of 15, student files who received a Pell disbursement and subsequently withdrew. Sample selection was not a statistical valid sample because sampling risk was not quantified. Questioned Costs: None Effect: Without a control process documented, there is a chance the Return of Title IV Funds calculation be incorrect. Cause: The College does not have a documented control process in place for the completed R2T4 calculation. Auditor's Recommendation: We recommend the College implement documented control procedures to ensure the Return of Title IV Funds calculation is reviewed and approved. View of Responsible Officials: Management agrees with the audit finding and has a plan in place to correct the finding.
Finding 2022-003
Internal Controls over Compliance and Compliance over Reporting Federal Program Information: Funding agency: Department of Education Title: Higher Education Emergency Relief Fund (HEERF); Federal Pell Grant AL number: 84.425E; 84.063 Award year and number: 2021 P425E200087; 2022 P063P154504 Criteria or Sprecific Requirement: Internal controls over reporting should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure the HEERF student aid portion quarterly reports publicly posted to the College's website are posted timely and properly supported with evidence of the posting date. Procedures should be in place to ensure the information reported in the Fiscal Operations Report and Application to Participate (FISAP) is correct. Condition: The College did not maintain evidence of when the HEERF quarterly reports for the studend aid portion for the period ending September 30, 2021 was posted to the College's website. The College posted the quarterly reports for the periods ending December 31, 2021 and June 30, 2022 past the applicable due dates. The College incorrectly reported the total Federal Pell Grant expenditures for the 2021-2022 award year in Part II Section E on the FISAP. The College reported $801,491; however, the total Federal Pell Grant expenditures in G5 for the 2021-2022 award year was $863,830. Context: We tested all four quarterly HEERF student aid portion reports for the fiscal year. We were unable to determine when the information for the quarter ending September 30, 2021 was publicly posted to the College's website and noted late posting for the quarters ending December 31, 2021 and June 30, 2022. We tested certain information reported in the FISAP. Questioned Costs: None Effect: While all required reports were publicly posted, the College did not meet the reporting requirements due to late posting and not maintaining evidence to support the date information was posted to the College's website. The College reported inaccurate information on the FISAP which could result in an incorrect determination of future aid. Cause: The College did not maintain evidence of when the required information was posted on its website and did not follow its procedures to ensure timely posting to its website. The College switched student information system software during the fiscal year. As a result of the change in software, incorrect information was extracted from the system. Repeat: Yes-Years as Repeat Finding: One Auditor's Recommendation: The College should implement procedures to ensure reports are prepared and posted or submitted in accordance with grant requirements. In addition, the College should maintain evidence to support compliance with the reporting requirements. View of Responsible Officials: The College agrees with this finding and has a plan in place to correct it.
Finding 2022-003
Internal Controls over Compliance and Compliance over Reporting Federal Program Information: Funding agency: Department of Education Title: Higher Education Emergency Relief Fund (HEERF); Federal Pell Grant AL number: 84.425E; 84.063 Award year and number: 2021 P425E200087; 2022 P063P154504 Criteria or Sprecific Requirement: Internal controls over reporting should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure the HEERF student aid portion quarterly reports publicly posted to the College's website are posted timely and properly supported with evidence of the posting date. Procedures should be in place to ensure the information reported in the Fiscal Operations Report and Application to Participate (FISAP) is correct. Condition: The College did not maintain evidence of when the HEERF quarterly reports for the studend aid portion for the period ending September 30, 2021 was posted to the College's website. The College posted the quarterly reports for the periods ending December 31, 2021 and June 30, 2022 past the applicable due dates. The College incorrectly reported the total Federal Pell Grant expenditures for the 2021-2022 award year in Part II Section E on the FISAP. The College reported $801,491; however, the total Federal Pell Grant expenditures in G5 for the 2021-2022 award year was $863,830. Context: We tested all four quarterly HEERF student aid portion reports for the fiscal year. We were unable to determine when the information for the quarter ending September 30, 2021 was publicly posted to the College's website and noted late posting for the quarters ending December 31, 2021 and June 30, 2022. We tested certain information reported in the FISAP. Questioned Costs: None Effect: While all required reports were publicly posted, the College did not meet the reporting requirements due to late posting and not maintaining evidence to support the date information was posted to the College's website. The College reported inaccurate information on the FISAP which could result in an incorrect determination of future aid. Cause: The College did not maintain evidence of when the required information was posted on its website and did not follow its procedures to ensure timely posting to its website. The College switched student information system software during the fiscal year. As a result of the change in software, incorrect information was extracted from the system. Repeat: Yes-Years as Repeat Finding: One Auditor's Recommendation: The College should implement procedures to ensure reports are prepared and posted or submitted in accordance with grant requirements. In addition, the College should maintain evidence to support compliance with the reporting requirements. View of Responsible Officials: The College agrees with this finding and has a plan in place to correct it.
Finding 2022-002
Internal Controls and Compliance over Special Test Return of Title IV Funds Federal Program Information: Funding Agency: U.S. Department of Education Title: Federal Pell Grant Program AL number: 84.063 Award year and number: 2022 P063P154504 Criteria or Specfic Requirement: Internal controls over Return of Title IV Funds should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure program supervisors or management approve the completed Treatment of Title IV Funds When A Student Withdraws from a Credit-Hour Program form (R2T4 calculation). Condition: We tested 4 students that withdrew. While there were not any specific issues of non-compliance noted, we could not test internal controls over compliance because there is no evidence retained that demonstrates the completed Return of Title IV Funds form was reviewed and approved. Context: We performed a walkthrough over the student withdrawal procedures and Return of Title IV Funds calculation. We inquired with financial aid staff and business office staff. We examined student withdrawal documents and student accounts. We selected four, out of a total population of 15, student files who received a Pell disbursement and subsequently withdrew. Sample selection was not a statistical valid sample because sampling risk was not quantified. Questioned Costs: None Effect: Without a control process documented, there is a chance the Return of Title IV Funds calculation be incorrect. Cause: The College does not have a documented control process in place for the completed R2T4 calculation. Auditor's Recommendation: We recommend the College implement documented control procedures to ensure the Return of Title IV Funds calculation is reviewed and approved. View of Responsible Officials: Management agrees with the audit finding and has a plan in place to correct the finding.
Finding 2022-003
Internal Controls over Compliance and Compliance over Reporting Federal Program Information: Funding agency: Department of Education Title: Higher Education Emergency Relief Fund (HEERF); Federal Pell Grant AL number: 84.425E; 84.063 Award year and number: 2021 P425E200087; 2022 P063P154504 Criteria or Sprecific Requirement: Internal controls over reporting should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure the HEERF student aid portion quarterly reports publicly posted to the College's website are posted timely and properly supported with evidence of the posting date. Procedures should be in place to ensure the information reported in the Fiscal Operations Report and Application to Participate (FISAP) is correct. Condition: The College did not maintain evidence of when the HEERF quarterly reports for the studend aid portion for the period ending September 30, 2021 was posted to the College's website. The College posted the quarterly reports for the periods ending December 31, 2021 and June 30, 2022 past the applicable due dates. The College incorrectly reported the total Federal Pell Grant expenditures for the 2021-2022 award year in Part II Section E on the FISAP. The College reported $801,491; however, the total Federal Pell Grant expenditures in G5 for the 2021-2022 award year was $863,830. Context: We tested all four quarterly HEERF student aid portion reports for the fiscal year. We were unable to determine when the information for the quarter ending September 30, 2021 was publicly posted to the College's website and noted late posting for the quarters ending December 31, 2021 and June 30, 2022. We tested certain information reported in the FISAP. Questioned Costs: None Effect: While all required reports were publicly posted, the College did not meet the reporting requirements due to late posting and not maintaining evidence to support the date information was posted to the College's website. The College reported inaccurate information on the FISAP which could result in an incorrect determination of future aid. Cause: The College did not maintain evidence of when the required information was posted on its website and did not follow its procedures to ensure timely posting to its website. The College switched student information system software during the fiscal year. As a result of the change in software, incorrect information was extracted from the system. Repeat: Yes-Years as Repeat Finding: One Auditor's Recommendation: The College should implement procedures to ensure reports are prepared and posted or submitted in accordance with grant requirements. In addition, the College should maintain evidence to support compliance with the reporting requirements. View of Responsible Officials: The College agrees with this finding and has a plan in place to correct it.
Finding 2022-003
Internal Controls over Compliance and Compliance over Reporting Federal Program Information: Funding agency: Department of Education Title: Higher Education Emergency Relief Fund (HEERF); Federal Pell Grant AL number: 84.425E; 84.063 Award year and number: 2021 P425E200087; 2022 P063P154504 Criteria or Sprecific Requirement: Internal controls over reporting should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure the HEERF student aid portion quarterly reports publicly posted to the College's website are posted timely and properly supported with evidence of the posting date. Procedures should be in place to ensure the information reported in the Fiscal Operations Report and Application to Participate (FISAP) is correct. Condition: The College did not maintain evidence of when the HEERF quarterly reports for the studend aid portion for the period ending September 30, 2021 was posted to the College's website. The College posted the quarterly reports for the periods ending December 31, 2021 and June 30, 2022 past the applicable due dates. The College incorrectly reported the total Federal Pell Grant expenditures for the 2021-2022 award year in Part II Section E on the FISAP. The College reported $801,491; however, the total Federal Pell Grant expenditures in G5 for the 2021-2022 award year was $863,830. Context: We tested all four quarterly HEERF student aid portion reports for the fiscal year. We were unable to determine when the information for the quarter ending September 30, 2021 was publicly posted to the College's website and noted late posting for the quarters ending December 31, 2021 and June 30, 2022. We tested certain information reported in the FISAP. Questioned Costs: None Effect: While all required reports were publicly posted, the College did not meet the reporting requirements due to late posting and not maintaining evidence to support the date information was posted to the College's website. The College reported inaccurate information on the FISAP which could result in an incorrect determination of future aid. Cause: The College did not maintain evidence of when the required information was posted on its website and did not follow its procedures to ensure timely posting to its website. The College switched student information system software during the fiscal year. As a result of the change in software, incorrect information was extracted from the system. Repeat: Yes-Years as Repeat Finding: One Auditor's Recommendation: The College should implement procedures to ensure reports are prepared and posted or submitted in accordance with grant requirements. In addition, the College should maintain evidence to support compliance with the reporting requirements. View of Responsible Officials: The College agrees with this finding and has a plan in place to correct it.