FAC Explorer

Audit 305901

FY End
2021-06-30
Total Expended
$6.21M
Findings
6
Programs
12
Organization: Pierre Indian Learning Center (SD)
Year: 2021 Accepted: 2024-05-09
Auditor: Redw

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
396248 2021-003 Material Weakness Yes L
396249 2021-004 Material Weakness - L
396250 2021-004 Material Weakness - L
972690 2021-003 Material Weakness Yes L
972691 2021-004 Material Weakness - L
972692 2021-004 Material Weakness - L

Programs

ALN Program Spent Major Findings
15.042 Indian School Equalization Program $2.64M Yes 2
84.425 Education Stabilization Fund $893,369 Yes 1
15.046 Administrative Cost Grants for Indian Schools $621,276 - 0
84.027 Special Education_grants to States $585,683 - 0
15.047 Indian Education Facilities, Operations, and Maintenance $580,401 - 0
84.010 Title I Grants to Local Educational Agencies $476,846 - 0
93.441 Indian Self-Determination $193,665 - 0
10.555 National School Lunch Program $71,374 - 0
10.553 School Breakfast Program $41,950 - 0
84.336 Teacher Quality Partnership Grants $41,700 - 0
15.151 Education Program Enhancements $38,059 - 0
15.149 Focus on Student Achievement Project $22,801 - 0

Contacts

Name Title Type
DJB8SJNJPG36 Peyton Smith Auditee
6052248661 Kwok Leung Cheung Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Generally Accepted Government Audit Standards De Minimis Rate Used: N Rate Explanation: The school does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate. The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal award activity of the Pierre Indian Learning Center (the “School”) under programs of the federal government for the year ended June 30, 2021. The information 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 Pierre Indian Learning Center, it is not intended to, and does not, present the financial position, changes in fund balance, or cash flows of Pierre Indian Learning Center.
Title: Basis of Accounting Accounting Policies: Generally Accepted Government Audit Standards De Minimis Rate Used: N Rate Explanation: The school does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate. Expenditures reported in 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. No federal financial assistance has been provided to a subrecipient.
Title: Federal Award Identification Numbers Accounting Policies: Generally Accepted Government Audit Standards De Minimis Rate Used: N Rate Explanation: The school does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate. The school does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate.
Title: Indirect Cost / Administrative Cost Accounting Policies: Generally Accepted Government Audit Standards De Minimis Rate Used: N Rate Explanation: The school does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate. Nonmonetary assistance is reported in this schedule at the fair market value of the commodities received and disbursed.
Title: Agency or Pass-Through Number Accounting Policies: Generally Accepted Government Audit Standards De Minimis Rate Used: N Rate Explanation: The school does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate. Certain pass-through entities have not provided identrifying numbers; therefore, they are not included in this schedule.

Finding Details

Finding 2021-003
Federal program information: Funding agency: Department of Interior Title: Indian School Equalization Program (ISEP) Passed through the Bureau of Indian Education (BIE) CFDA number: 15.042 Award number: AXCOVID01900000 Award period: July 1, 2019 – June 30, 2022 Criteria: The grant agreements require that an SF 425 report be submitted on a quarterly basis. Condition and Context: One out of four SF 425 tested was filed late. Questioned Costs: None Cause: Due to the limited size of the School, the School did not file this SF 425 in time. Effect: The SF 425 was filed late. Auditor’s Recommendation: We recommend a monitoring system be in place to ensure that reports are filed on time. Management’s Response: Management does not dispute these findings. All SF 425s were submitted for the fiscal year 2021. The issue with the untimely submission of one SF 425 was due to only having one employee, the Business Manager, operating the entire financial department. Currently, our SF 425 reports are up to date and are being submitted in a timely manner to our Superintendent for review then sent to our BIE Grants Specialist as well as to the BIE email inbox specifically intended for this purpose.
Finding 2021-004
Federal program information: Funding agency: Department of Interior and Department of Education Passed through the Bureau of Indian Education (BIE) Title: Indian School Equalization Program (ISEP) Education Stabilization Fund (ESF) CFDA number: 15.042 and 84.425 Award number: All major program award numbers Award period: All major program periods Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The School’s fiscal year 2021 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The School did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the School should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package.
Finding 2021-004
Federal program information: Funding agency: Department of Interior and Department of Education Passed through the Bureau of Indian Education (BIE) Title: Indian School Equalization Program (ISEP) Education Stabilization Fund (ESF) CFDA number: 15.042 and 84.425 Award number: All major program award numbers Award period: All major program periods Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The School’s fiscal year 2021 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The School did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the School should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package.
Finding 2021-003
Federal program information: Funding agency: Department of Interior Title: Indian School Equalization Program (ISEP) Passed through the Bureau of Indian Education (BIE) CFDA number: 15.042 Award number: AXCOVID01900000 Award period: July 1, 2019 – June 30, 2022 Criteria: The grant agreements require that an SF 425 report be submitted on a quarterly basis. Condition and Context: One out of four SF 425 tested was filed late. Questioned Costs: None Cause: Due to the limited size of the School, the School did not file this SF 425 in time. Effect: The SF 425 was filed late. Auditor’s Recommendation: We recommend a monitoring system be in place to ensure that reports are filed on time. Management’s Response: Management does not dispute these findings. All SF 425s were submitted for the fiscal year 2021. The issue with the untimely submission of one SF 425 was due to only having one employee, the Business Manager, operating the entire financial department. Currently, our SF 425 reports are up to date and are being submitted in a timely manner to our Superintendent for review then sent to our BIE Grants Specialist as well as to the BIE email inbox specifically intended for this purpose.
Finding 2021-004
Federal program information: Funding agency: Department of Interior and Department of Education Passed through the Bureau of Indian Education (BIE) Title: Indian School Equalization Program (ISEP) Education Stabilization Fund (ESF) CFDA number: 15.042 and 84.425 Award number: All major program award numbers Award period: All major program periods Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The School’s fiscal year 2021 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The School did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the School should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package.
Finding 2021-004
Federal program information: Funding agency: Department of Interior and Department of Education Passed through the Bureau of Indian Education (BIE) Title: Indian School Equalization Program (ISEP) Education Stabilization Fund (ESF) CFDA number: 15.042 and 84.425 Award number: All major program award numbers Award period: All major program periods Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The School’s fiscal year 2021 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The School did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the School should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package.