2022-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2021-001)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from 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 College’s fiscal year 2022 single audit reporting package was not submitted within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College 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 College 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.
Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
2022-004 — Procurement – Material Weakness in Internal Control Over Compliance and Noncompliance
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.318i, the recipient or subrecipient must maintain records sufficient to detail the history of each procurement transaction. These records must include the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. According to 2 CFR Section 0200.319a, All procurement transactions under the Federal award must be conducted in a manner that provides full and open competition.
Condition: The College did not maintain records sufficient to detail the history of each procurement transaction for the nine procurements contracts tested.
Cause: The College did not have sufficient procedures in place to ensure that procurement records are maintained.
Effect: The College is not in compliance with procurement requirements.
Questioned Costs: None
Context: Procurement documents were not retained for nine out of nine transactions tested. Recommendation: Formally document and enforce policies and procedures that will promote adequate monitoring of the procurement and bidding process. Ensure that any contract over the College’s threshold ($150,000) follow the sealed bid requirements listed in 2 CFR Section 200.320b1.
View of Responsible Officials: The College concurs with this finding.
2022-005 — Reporting – Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat of Finding 2021-002 and 2020-004)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.328, nonfederal entities may be required to submit performance reports at least annually as required by the terms of the federal award. In addition, ALN 84.425 requires quarterly expenditure and budget reports.
Condition: The College did not submit annual performance reports on time for all three programs. The annual report for ALN 84.031 was inaccurate. In addition, two quarterly reports required for ALN 84.425 were not submitted timely.
Cause: The College did not have sufficient procedures in place to ensure that the reports were completed timely and accurately.
Effect: The three annual reports and two quarterly reports examined were submitted after the required time and one report was inaccurate.
Questioned Costs: None
Context: The annual reports and two quarterly reports were not submitted timely and one report was not accurate.
Recommendation: The College should ensure that all grant reports are prepared in a timely manner and are accurate.
View of Responsible Officials: The College will ensure that all grant reports are reviewed in detail and information reported will be traced to the source reports by the reviewer. The College also implemented policies and procedures to ensure all grant reports are submitted prior to the due date.
2022-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2021-001)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from 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 College’s fiscal year 2022 single audit reporting package was not submitted within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College 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 College 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.
Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
2022-004 — Procurement – Material Weakness in Internal Control Over Compliance and Noncompliance
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.318i, the recipient or subrecipient must maintain records sufficient to detail the history of each procurement transaction. These records must include the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. According to 2 CFR Section 0200.319a, All procurement transactions under the Federal award must be conducted in a manner that provides full and open competition.
Condition: The College did not maintain records sufficient to detail the history of each procurement transaction for the nine procurements contracts tested.
Cause: The College did not have sufficient procedures in place to ensure that procurement records are maintained.
Effect: The College is not in compliance with procurement requirements.
Questioned Costs: None
Context: Procurement documents were not retained for nine out of nine transactions tested. Recommendation: Formally document and enforce policies and procedures that will promote adequate monitoring of the procurement and bidding process. Ensure that any contract over the College’s threshold ($150,000) follow the sealed bid requirements listed in 2 CFR Section 200.320b1.
View of Responsible Officials: The College concurs with this finding.
2022-005 — Reporting – Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat of Finding 2021-002 and 2020-004)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.328, nonfederal entities may be required to submit performance reports at least annually as required by the terms of the federal award. In addition, ALN 84.425 requires quarterly expenditure and budget reports.
Condition: The College did not submit annual performance reports on time for all three programs. The annual report for ALN 84.031 was inaccurate. In addition, two quarterly reports required for ALN 84.425 were not submitted timely.
Cause: The College did not have sufficient procedures in place to ensure that the reports were completed timely and accurately.
Effect: The three annual reports and two quarterly reports examined were submitted after the required time and one report was inaccurate.
Questioned Costs: None
Context: The annual reports and two quarterly reports were not submitted timely and one report was not accurate.
Recommendation: The College should ensure that all grant reports are prepared in a timely manner and are accurate.
View of Responsible Officials: The College will ensure that all grant reports are reviewed in detail and information reported will be traced to the source reports by the reviewer. The College also implemented policies and procedures to ensure all grant reports are submitted prior to the due date.
2022-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2021-001)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from 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 College’s fiscal year 2022 single audit reporting package was not submitted within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College 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 College 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.
Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
2022-004 — Procurement – Material Weakness in Internal Control Over Compliance and Noncompliance
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.318i, the recipient or subrecipient must maintain records sufficient to detail the history of each procurement transaction. These records must include the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. According to 2 CFR Section 0200.319a, All procurement transactions under the Federal award must be conducted in a manner that provides full and open competition.
Condition: The College did not maintain records sufficient to detail the history of each procurement transaction for the nine procurements contracts tested.
Cause: The College did not have sufficient procedures in place to ensure that procurement records are maintained.
Effect: The College is not in compliance with procurement requirements.
Questioned Costs: None
Context: Procurement documents were not retained for nine out of nine transactions tested. Recommendation: Formally document and enforce policies and procedures that will promote adequate monitoring of the procurement and bidding process. Ensure that any contract over the College’s threshold ($150,000) follow the sealed bid requirements listed in 2 CFR Section 200.320b1.
View of Responsible Officials: The College concurs with this finding.
2022-005 — Reporting – Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat of Finding 2021-002 and 2020-004)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.328, nonfederal entities may be required to submit performance reports at least annually as required by the terms of the federal award. In addition, ALN 84.425 requires quarterly expenditure and budget reports.
Condition: The College did not submit annual performance reports on time for all three programs. The annual report for ALN 84.031 was inaccurate. In addition, two quarterly reports required for ALN 84.425 were not submitted timely.
Cause: The College did not have sufficient procedures in place to ensure that the reports were completed timely and accurately.
Effect: The three annual reports and two quarterly reports examined were submitted after the required time and one report was inaccurate.
Questioned Costs: None
Context: The annual reports and two quarterly reports were not submitted timely and one report was not accurate.
Recommendation: The College should ensure that all grant reports are prepared in a timely manner and are accurate.
View of Responsible Officials: The College will ensure that all grant reports are reviewed in detail and information reported will be traced to the source reports by the reviewer. The College also implemented policies and procedures to ensure all grant reports are submitted prior to the due date.
2022-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2021-001)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from 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 College’s fiscal year 2022 single audit reporting package was not submitted within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College 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 College 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.
Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
2022-004 — Procurement – Material Weakness in Internal Control Over Compliance and Noncompliance
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.318i, the recipient or subrecipient must maintain records sufficient to detail the history of each procurement transaction. These records must include the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. According to 2 CFR Section 0200.319a, All procurement transactions under the Federal award must be conducted in a manner that provides full and open competition.
Condition: The College did not maintain records sufficient to detail the history of each procurement transaction for the nine procurements contracts tested.
Cause: The College did not have sufficient procedures in place to ensure that procurement records are maintained.
Effect: The College is not in compliance with procurement requirements.
Questioned Costs: None
Context: Procurement documents were not retained for nine out of nine transactions tested. Recommendation: Formally document and enforce policies and procedures that will promote adequate monitoring of the procurement and bidding process. Ensure that any contract over the College’s threshold ($150,000) follow the sealed bid requirements listed in 2 CFR Section 200.320b1.
View of Responsible Officials: The College concurs with this finding.
2022-005 — Reporting – Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat of Finding 2021-002 and 2020-004)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.328, nonfederal entities may be required to submit performance reports at least annually as required by the terms of the federal award. In addition, ALN 84.425 requires quarterly expenditure and budget reports.
Condition: The College did not submit annual performance reports on time for all three programs. The annual report for ALN 84.031 was inaccurate. In addition, two quarterly reports required for ALN 84.425 were not submitted timely.
Cause: The College did not have sufficient procedures in place to ensure that the reports were completed timely and accurately.
Effect: The three annual reports and two quarterly reports examined were submitted after the required time and one report was inaccurate.
Questioned Costs: None
Context: The annual reports and two quarterly reports were not submitted timely and one report was not accurate.
Recommendation: The College should ensure that all grant reports are prepared in a timely manner and are accurate.
View of Responsible Officials: The College will ensure that all grant reports are reviewed in detail and information reported will be traced to the source reports by the reviewer. The College also implemented policies and procedures to ensure all grant reports are submitted prior to the due date.
2022-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2021-001)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from 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 College’s fiscal year 2022 single audit reporting package was not submitted within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College 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 College 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.
Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
2022-004 — Procurement – Material Weakness in Internal Control Over Compliance and Noncompliance
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.318i, the recipient or subrecipient must maintain records sufficient to detail the history of each procurement transaction. These records must include the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. According to 2 CFR Section 0200.319a, All procurement transactions under the Federal award must be conducted in a manner that provides full and open competition.
Condition: The College did not maintain records sufficient to detail the history of each procurement transaction for the nine procurements contracts tested.
Cause: The College did not have sufficient procedures in place to ensure that procurement records are maintained.
Effect: The College is not in compliance with procurement requirements.
Questioned Costs: None
Context: Procurement documents were not retained for nine out of nine transactions tested. Recommendation: Formally document and enforce policies and procedures that will promote adequate monitoring of the procurement and bidding process. Ensure that any contract over the College’s threshold ($150,000) follow the sealed bid requirements listed in 2 CFR Section 200.320b1.
View of Responsible Officials: The College concurs with this finding.
2022-005 — Reporting – Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat of Finding 2021-002 and 2020-004)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.328, nonfederal entities may be required to submit performance reports at least annually as required by the terms of the federal award. In addition, ALN 84.425 requires quarterly expenditure and budget reports.
Condition: The College did not submit annual performance reports on time for all three programs. The annual report for ALN 84.031 was inaccurate. In addition, two quarterly reports required for ALN 84.425 were not submitted timely.
Cause: The College did not have sufficient procedures in place to ensure that the reports were completed timely and accurately.
Effect: The three annual reports and two quarterly reports examined were submitted after the required time and one report was inaccurate.
Questioned Costs: None
Context: The annual reports and two quarterly reports were not submitted timely and one report was not accurate.
Recommendation: The College should ensure that all grant reports are prepared in a timely manner and are accurate.
View of Responsible Officials: The College will ensure that all grant reports are reviewed in detail and information reported will be traced to the source reports by the reviewer. The College also implemented policies and procedures to ensure all grant reports are submitted prior to the due date.
2022-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2021-001)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from 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 College’s fiscal year 2022 single audit reporting package was not submitted within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College 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 College 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.
Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
2022-004 — Procurement – Material Weakness in Internal Control Over Compliance and Noncompliance
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.318i, the recipient or subrecipient must maintain records sufficient to detail the history of each procurement transaction. These records must include the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. According to 2 CFR Section 0200.319a, All procurement transactions under the Federal award must be conducted in a manner that provides full and open competition.
Condition: The College did not maintain records sufficient to detail the history of each procurement transaction for the nine procurements contracts tested.
Cause: The College did not have sufficient procedures in place to ensure that procurement records are maintained.
Effect: The College is not in compliance with procurement requirements.
Questioned Costs: None
Context: Procurement documents were not retained for nine out of nine transactions tested. Recommendation: Formally document and enforce policies and procedures that will promote adequate monitoring of the procurement and bidding process. Ensure that any contract over the College’s threshold ($150,000) follow the sealed bid requirements listed in 2 CFR Section 200.320b1.
View of Responsible Officials: The College concurs with this finding.
2022-005 — Reporting – Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat of Finding 2021-002 and 2020-004)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.328, nonfederal entities may be required to submit performance reports at least annually as required by the terms of the federal award. In addition, ALN 84.425 requires quarterly expenditure and budget reports.
Condition: The College did not submit annual performance reports on time for all three programs. The annual report for ALN 84.031 was inaccurate. In addition, two quarterly reports required for ALN 84.425 were not submitted timely.
Cause: The College did not have sufficient procedures in place to ensure that the reports were completed timely and accurately.
Effect: The three annual reports and two quarterly reports examined were submitted after the required time and one report was inaccurate.
Questioned Costs: None
Context: The annual reports and two quarterly reports were not submitted timely and one report was not accurate.
Recommendation: The College should ensure that all grant reports are prepared in a timely manner and are accurate.
View of Responsible Officials: The College will ensure that all grant reports are reviewed in detail and information reported will be traced to the source reports by the reviewer. The College also implemented policies and procedures to ensure all grant reports are submitted prior to the due date.
2022-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2021-001)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from 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 College’s fiscal year 2022 single audit reporting package was not submitted within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College 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 College 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.
Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
2022-004 — Procurement – Material Weakness in Internal Control Over Compliance and Noncompliance
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.318i, the recipient or subrecipient must maintain records sufficient to detail the history of each procurement transaction. These records must include the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. According to 2 CFR Section 0200.319a, All procurement transactions under the Federal award must be conducted in a manner that provides full and open competition.
Condition: The College did not maintain records sufficient to detail the history of each procurement transaction for the nine procurements contracts tested.
Cause: The College did not have sufficient procedures in place to ensure that procurement records are maintained.
Effect: The College is not in compliance with procurement requirements.
Questioned Costs: None
Context: Procurement documents were not retained for nine out of nine transactions tested. Recommendation: Formally document and enforce policies and procedures that will promote adequate monitoring of the procurement and bidding process. Ensure that any contract over the College’s threshold ($150,000) follow the sealed bid requirements listed in 2 CFR Section 200.320b1.
View of Responsible Officials: The College concurs with this finding.
2022-005 — Reporting – Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat of Finding 2021-002 and 2020-004)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.328, nonfederal entities may be required to submit performance reports at least annually as required by the terms of the federal award. In addition, ALN 84.425 requires quarterly expenditure and budget reports.
Condition: The College did not submit annual performance reports on time for all three programs. The annual report for ALN 84.031 was inaccurate. In addition, two quarterly reports required for ALN 84.425 were not submitted timely.
Cause: The College did not have sufficient procedures in place to ensure that the reports were completed timely and accurately.
Effect: The three annual reports and two quarterly reports examined were submitted after the required time and one report was inaccurate.
Questioned Costs: None
Context: The annual reports and two quarterly reports were not submitted timely and one report was not accurate.
Recommendation: The College should ensure that all grant reports are prepared in a timely manner and are accurate.
View of Responsible Officials: The College will ensure that all grant reports are reviewed in detail and information reported will be traced to the source reports by the reviewer. The College also implemented policies and procedures to ensure all grant reports are submitted prior to the due date.
2022-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2021-001)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from 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 College’s fiscal year 2022 single audit reporting package was not submitted within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College 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 College 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.
Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
2022-004 — Procurement – Material Weakness in Internal Control Over Compliance and Noncompliance
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.318i, the recipient or subrecipient must maintain records sufficient to detail the history of each procurement transaction. These records must include the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. According to 2 CFR Section 0200.319a, All procurement transactions under the Federal award must be conducted in a manner that provides full and open competition.
Condition: The College did not maintain records sufficient to detail the history of each procurement transaction for the nine procurements contracts tested.
Cause: The College did not have sufficient procedures in place to ensure that procurement records are maintained.
Effect: The College is not in compliance with procurement requirements.
Questioned Costs: None
Context: Procurement documents were not retained for nine out of nine transactions tested. Recommendation: Formally document and enforce policies and procedures that will promote adequate monitoring of the procurement and bidding process. Ensure that any contract over the College’s threshold ($150,000) follow the sealed bid requirements listed in 2 CFR Section 200.320b1.
View of Responsible Officials: The College concurs with this finding.
2022-005 — Reporting – Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat of Finding 2021-002 and 2020-004)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.328, nonfederal entities may be required to submit performance reports at least annually as required by the terms of the federal award. In addition, ALN 84.425 requires quarterly expenditure and budget reports.
Condition: The College did not submit annual performance reports on time for all three programs. The annual report for ALN 84.031 was inaccurate. In addition, two quarterly reports required for ALN 84.425 were not submitted timely.
Cause: The College did not have sufficient procedures in place to ensure that the reports were completed timely and accurately.
Effect: The three annual reports and two quarterly reports examined were submitted after the required time and one report was inaccurate.
Questioned Costs: None
Context: The annual reports and two quarterly reports were not submitted timely and one report was not accurate.
Recommendation: The College should ensure that all grant reports are prepared in a timely manner and are accurate.
View of Responsible Officials: The College will ensure that all grant reports are reviewed in detail and information reported will be traced to the source reports by the reviewer. The College also implemented policies and procedures to ensure all grant reports are submitted prior to the due date.
2022-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2021-001)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from 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 College’s fiscal year 2022 single audit reporting package was not submitted within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College 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 College 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.
Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
2022-004 — Procurement – Material Weakness in Internal Control Over Compliance and Noncompliance
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.318i, the recipient or subrecipient must maintain records sufficient to detail the history of each procurement transaction. These records must include the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. According to 2 CFR Section 0200.319a, All procurement transactions under the Federal award must be conducted in a manner that provides full and open competition.
Condition: The College did not maintain records sufficient to detail the history of each procurement transaction for the nine procurements contracts tested.
Cause: The College did not have sufficient procedures in place to ensure that procurement records are maintained.
Effect: The College is not in compliance with procurement requirements.
Questioned Costs: None
Context: Procurement documents were not retained for nine out of nine transactions tested. Recommendation: Formally document and enforce policies and procedures that will promote adequate monitoring of the procurement and bidding process. Ensure that any contract over the College’s threshold ($150,000) follow the sealed bid requirements listed in 2 CFR Section 200.320b1.
View of Responsible Officials: The College concurs with this finding.
2022-005 — Reporting – Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat of Finding 2021-002 and 2020-004)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.328, nonfederal entities may be required to submit performance reports at least annually as required by the terms of the federal award. In addition, ALN 84.425 requires quarterly expenditure and budget reports.
Condition: The College did not submit annual performance reports on time for all three programs. The annual report for ALN 84.031 was inaccurate. In addition, two quarterly reports required for ALN 84.425 were not submitted timely.
Cause: The College did not have sufficient procedures in place to ensure that the reports were completed timely and accurately.
Effect: The three annual reports and two quarterly reports examined were submitted after the required time and one report was inaccurate.
Questioned Costs: None
Context: The annual reports and two quarterly reports were not submitted timely and one report was not accurate.
Recommendation: The College should ensure that all grant reports are prepared in a timely manner and are accurate.
View of Responsible Officials: The College will ensure that all grant reports are reviewed in detail and information reported will be traced to the source reports by the reviewer. The College also implemented policies and procedures to ensure all grant reports are submitted prior to the due date.
2022-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2021-001)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from 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 College’s fiscal year 2022 single audit reporting package was not submitted within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College 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 College 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.
Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
2022-004 — Procurement – Material Weakness in Internal Control Over Compliance and Noncompliance
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.318i, the recipient or subrecipient must maintain records sufficient to detail the history of each procurement transaction. These records must include the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. According to 2 CFR Section 0200.319a, All procurement transactions under the Federal award must be conducted in a manner that provides full and open competition.
Condition: The College did not maintain records sufficient to detail the history of each procurement transaction for the nine procurements contracts tested.
Cause: The College did not have sufficient procedures in place to ensure that procurement records are maintained.
Effect: The College is not in compliance with procurement requirements.
Questioned Costs: None
Context: Procurement documents were not retained for nine out of nine transactions tested. Recommendation: Formally document and enforce policies and procedures that will promote adequate monitoring of the procurement and bidding process. Ensure that any contract over the College’s threshold ($150,000) follow the sealed bid requirements listed in 2 CFR Section 200.320b1.
View of Responsible Officials: The College concurs with this finding.
2022-005 — Reporting – Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat of Finding 2021-002 and 2020-004)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.328, nonfederal entities may be required to submit performance reports at least annually as required by the terms of the federal award. In addition, ALN 84.425 requires quarterly expenditure and budget reports.
Condition: The College did not submit annual performance reports on time for all three programs. The annual report for ALN 84.031 was inaccurate. In addition, two quarterly reports required for ALN 84.425 were not submitted timely.
Cause: The College did not have sufficient procedures in place to ensure that the reports were completed timely and accurately.
Effect: The three annual reports and two quarterly reports examined were submitted after the required time and one report was inaccurate.
Questioned Costs: None
Context: The annual reports and two quarterly reports were not submitted timely and one report was not accurate.
Recommendation: The College should ensure that all grant reports are prepared in a timely manner and are accurate.
View of Responsible Officials: The College will ensure that all grant reports are reviewed in detail and information reported will be traced to the source reports by the reviewer. The College also implemented policies and procedures to ensure all grant reports are submitted prior to the due date.
2022-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2021-001)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from 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 College’s fiscal year 2022 single audit reporting package was not submitted within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College 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 College 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.
Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
2022-004 — Procurement – Material Weakness in Internal Control Over Compliance and Noncompliance
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.318i, the recipient or subrecipient must maintain records sufficient to detail the history of each procurement transaction. These records must include the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. According to 2 CFR Section 0200.319a, All procurement transactions under the Federal award must be conducted in a manner that provides full and open competition.
Condition: The College did not maintain records sufficient to detail the history of each procurement transaction for the nine procurements contracts tested.
Cause: The College did not have sufficient procedures in place to ensure that procurement records are maintained.
Effect: The College is not in compliance with procurement requirements.
Questioned Costs: None
Context: Procurement documents were not retained for nine out of nine transactions tested. Recommendation: Formally document and enforce policies and procedures that will promote adequate monitoring of the procurement and bidding process. Ensure that any contract over the College’s threshold ($150,000) follow the sealed bid requirements listed in 2 CFR Section 200.320b1.
View of Responsible Officials: The College concurs with this finding.
2022-005 — Reporting – Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat of Finding 2021-002 and 2020-004)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.328, nonfederal entities may be required to submit performance reports at least annually as required by the terms of the federal award. In addition, ALN 84.425 requires quarterly expenditure and budget reports.
Condition: The College did not submit annual performance reports on time for all three programs. The annual report for ALN 84.031 was inaccurate. In addition, two quarterly reports required for ALN 84.425 were not submitted timely.
Cause: The College did not have sufficient procedures in place to ensure that the reports were completed timely and accurately.
Effect: The three annual reports and two quarterly reports examined were submitted after the required time and one report was inaccurate.
Questioned Costs: None
Context: The annual reports and two quarterly reports were not submitted timely and one report was not accurate.
Recommendation: The College should ensure that all grant reports are prepared in a timely manner and are accurate.
View of Responsible Officials: The College will ensure that all grant reports are reviewed in detail and information reported will be traced to the source reports by the reviewer. The College also implemented policies and procedures to ensure all grant reports are submitted prior to the due date.
2022-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2021-001)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from 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 College’s fiscal year 2022 single audit reporting package was not submitted within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College 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 College 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.
Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
2022-004 — Procurement – Material Weakness in Internal Control Over Compliance and Noncompliance
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.318i, the recipient or subrecipient must maintain records sufficient to detail the history of each procurement transaction. These records must include the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. According to 2 CFR Section 0200.319a, All procurement transactions under the Federal award must be conducted in a manner that provides full and open competition.
Condition: The College did not maintain records sufficient to detail the history of each procurement transaction for the nine procurements contracts tested.
Cause: The College did not have sufficient procedures in place to ensure that procurement records are maintained.
Effect: The College is not in compliance with procurement requirements.
Questioned Costs: None
Context: Procurement documents were not retained for nine out of nine transactions tested. Recommendation: Formally document and enforce policies and procedures that will promote adequate monitoring of the procurement and bidding process. Ensure that any contract over the College’s threshold ($150,000) follow the sealed bid requirements listed in 2 CFR Section 200.320b1.
View of Responsible Officials: The College concurs with this finding.
2022-005 — Reporting – Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat of Finding 2021-002 and 2020-004)
Federal program information:
Funding agencies: U.S. Department of Interior and U.S. Department of Education
Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.328, nonfederal entities may be required to submit performance reports at least annually as required by the terms of the federal award. In addition, ALN 84.425 requires quarterly expenditure and budget reports.
Condition: The College did not submit annual performance reports on time for all three programs. The annual report for ALN 84.031 was inaccurate. In addition, two quarterly reports required for ALN 84.425 were not submitted timely.
Cause: The College did not have sufficient procedures in place to ensure that the reports were completed timely and accurately.
Effect: The three annual reports and two quarterly reports examined were submitted after the required time and one report was inaccurate.
Questioned Costs: None
Context: The annual reports and two quarterly reports were not submitted timely and one report was not accurate.
Recommendation: The College should ensure that all grant reports are prepared in a timely manner and are accurate.
View of Responsible Officials: The College will ensure that all grant reports are reviewed in detail and information reported will be traced to the source reports by the reviewer. The College also implemented policies and procedures to ensure all grant reports are submitted prior to the due date.