FAC Explorer

Audit 328780

FY End
2024-06-30
Total Expended
$10.74M
Findings
2
Programs
25
Organization: Lac Courte Oreilles Ojibwa Community College (WI)
Year: 2024 Accepted: 2024-11-18
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
508253 2024-001 Significant Deficiency Yes E
1084695 2024-001 Significant Deficiency Yes E

Programs

ALN Program Spent Major Findings
84.031 Higher Education_institutional Aid $3.95M - 0
15.027 Assistance to Tribally Controlled Community Colleges and Universities $2.55M Yes 1
15.028 Tribally Controlled Community College Endowments $2.05M - 0
84.063 Federal Pell Grant Program $520,938 - 0
84.042 Trio_student Support Services $324,514 - 0
10.527 New Beginnings for Tribal Students $251,365 - 0
84.299 Indian Education -- Special Programs for Indian Children $203,074 - 0
10.517 Tribal Colleges Extension Programs $162,224 - 0
10.221 Tribal Colleges Education Equity Grants $132,346 - 0
10.222 Tribal Colleges Endowment Program $87,103 - 0
10.500 Cooperative Extension Service $84,989 - 0
10.237 Next Generation of Diverse Food and Agriculture Professionals $76,132 - 0
10.227 1994 Institutions Research Program $74,059 - 0
47.041 Engineering $36,756 - 0
47.076 Education and Human Resources $36,070 - 0
84.425 Education Stabilization Fund $35,936 - 0
20.215 Highway Training and Education $31,650 - 0
84.007 Federal Supplemental Educational Opportunity Grants $24,568 - 0
45.311 Native American and Native Hawaiian Library Services $24,556 - 0
93.587 Promote the Survival and Continuing Vitality of Native American Languages $24,162 - 0
20.205 Highway Planning and Construction $18,648 - 0
84.048 Career and Technical Education -- Basic Grants to States $15,176 - 0
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $14,315 - 0
84.415 State Tribal Education Partnership (step) $4,712 - 0
84.033 Federal Work-Study Program $4,573 - 0

Contacts

Name Title Type
H3PCNTGZMBJ3 Lydia Denasha Auditee
7156344790 Brian Anderson Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying schedules of expenditures of federal and state awards (the “Schedules”) include the federal and state grant activity of the University under programs of the federal and state government for the year ended June 30, 2024. The information in these schedules 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) and State Single Audit Guidelines, issued by the Wisconsin Department of Administration. Because the schedules present only a selected portion of the operations of the University, they are not intended to, and do not, present the net position, changes in net position, or cash flows of the University. Expenditures reported on the schedules are reported on the 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: The University utilizes a provisional federally negotiated indirect cost rate and therefore has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The University does not have subrecipients or subrecipient expenditures.

Finding Details

Finding 2024-001
2024-001: Eligibility Requirement Federal Program information: Funding agency: U.S. Department of the Interior - Bureau of Indian Affairs Title: Assistance to Tribally Controlled Colleges and Universities AL number: 15.027 Award year and number: July 1, 2023 – June 30, 2024 Criteria – Title 25, U.S.C., section 1801(a)(7) defines “Indian Student Count” for the purposes of the calculation used in awarding funds for Assistance to Tribally Controlled Colleges and Universities. Condition – The University was not able to produce a Certificate of Indian Blood for four students in our sample of twenty-five. Cause - The University has had turnover in the Registrar position and was unable to locate these documents during the audit. Effect – As required by the grant, the University should be keeping official documentation to support its Indian Student Count. Recommendation - We recommend that management and those charged with governance create a policy to allow for proper record retention of documents used in supporting the Indian Student Count. Management's Response – The University agrees with the finding and will develop a policy for record retention.
Finding 2024-001
2024-001: Eligibility Requirement Federal Program information: Funding agency: U.S. Department of the Interior - Bureau of Indian Affairs Title: Assistance to Tribally Controlled Colleges and Universities AL number: 15.027 Award year and number: July 1, 2023 – June 30, 2024 Criteria – Title 25, U.S.C., section 1801(a)(7) defines “Indian Student Count” for the purposes of the calculation used in awarding funds for Assistance to Tribally Controlled Colleges and Universities. Condition – The University was not able to produce a Certificate of Indian Blood for four students in our sample of twenty-five. Cause - The University has had turnover in the Registrar position and was unable to locate these documents during the audit. Effect – As required by the grant, the University should be keeping official documentation to support its Indian Student Count. Recommendation - We recommend that management and those charged with governance create a policy to allow for proper record retention of documents used in supporting the Indian Student Count. Management's Response – The University agrees with the finding and will develop a policy for record retention.