FAC Explorer

Audit 348621

FY End
2024-06-30
Total Expended
$1.98M
Findings
8
Programs
13
Organization: Little Eagle Grant School (SD)
Year: 2024 Accepted: 2025-03-26
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
537431 2024-004 Significant Deficiency - A
537432 2024-004 Significant Deficiency - A
537433 2024-005 Significant Deficiency - A
537434 2024-005 Significant Deficiency - A
1113873 2024-004 Significant Deficiency - A
1113874 2024-004 Significant Deficiency - A
1113875 2024-005 Significant Deficiency - A
1113876 2024-005 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
15.042 Indian School Equalization $705,580 Yes 2
84.027 Special Education Grants to States $379,140 Yes 0
15.046 Administrative Cost Grants for Indian Schools $251,840 - 0
84.010 Title I Grants to Local Educational Agencies $238,390 - 1
15.047 Indian Education Facilities, Operations, and Maintenance $129,812 - 1
15.044 Indian Schools Student Transportation $105,089 - 0
84.424 Student Support and Academic Enrichment Program $63,420 - 0
10.555 National School Lunch Program $41,048 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $22,000 - 0
10.553 School Breakfast Program $18,711 - 0
84.060 Indian Education Grants to Local Educational Agencies $15,972 - 0
10.582 Fresh Fruit and Vegetable Program $5,325 - 0
84.358 Rural Education $1,100 - 0

Contacts

Name Title Type
ERZABZH52Z36 Pedro Rosa Auditee
6058234235 Mindy Piatz Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the “schedule”) are reported on the accrual basis of accounting. Such expenditures are recognized following the applicable cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, where in certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Little Eagle Grant School has not elected to use the 10-percent de minimis cost rate as allowed by Uniform Guidance. The accompanying schedule includes the federal award activity of Little Eagle Grant School under the programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 Little Eagle Grant School, it is not intended to and does not present the net position or changes in net position, of Little Eagle Grant School.

Finding Details

Finding 2024-004
2024-004 – AL 15.042: Indian School Equalization & AL 84.010: Title I – Activities Allowed or Unallowed – Significant Deficiency Criteria The expenditure of funds is restricted to those federal programs covered by the grant. The Tribally Controlled Schools Act provides for the expenditure of funds by Indian tribes and tribal organizations under grants for education-related programs and activities, including school operations, academic, educational, residential, guidance and counseling, and administrative purposes, and support services for the school, including transportation and maintenance and repair costs (25 USC 2502). Condition Unallowable costs were identified and charged to ISEP and Title I grant funds. Cause Purchases of washers, dryers, air fryers, and other household items described as ‘Parent night door prizes’ and ‘door prizes’ were made and were funded by federal funds. Effect Unallowable costs may have been charged to the grant. Questioned Costs AL 84.010: $ 367 AL 15.042: $1,095 Repeat Finding This is a new finding in the current year. Recommendation Any door prizes or incentives for parents should be funded through general fund revenues. View of Responsible Officials and Planned Corrective Actions Management recommends the school purchasers and purchasing supervisors use IRS De Minimus standards for all gifts, including door prizes. Management also recommends school personnel get proper approval before making any purchases with school funding.
Finding 2024-004
2024-004 – AL 15.042: Indian School Equalization & AL 84.010: Title I – Activities Allowed or Unallowed – Significant Deficiency Criteria The expenditure of funds is restricted to those federal programs covered by the grant. The Tribally Controlled Schools Act provides for the expenditure of funds by Indian tribes and tribal organizations under grants for education-related programs and activities, including school operations, academic, educational, residential, guidance and counseling, and administrative purposes, and support services for the school, including transportation and maintenance and repair costs (25 USC 2502). Condition Unallowable costs were identified and charged to ISEP and Title I grant funds. Cause Purchases of washers, dryers, air fryers, and other household items described as ‘Parent night door prizes’ and ‘door prizes’ were made and were funded by federal funds. Effect Unallowable costs may have been charged to the grant. Questioned Costs AL 84.010: $ 367 AL 15.042: $1,095 Repeat Finding This is a new finding in the current year. Recommendation Any door prizes or incentives for parents should be funded through general fund revenues. View of Responsible Officials and Planned Corrective Actions Management recommends the school purchasers and purchasing supervisors use IRS De Minimus standards for all gifts, including door prizes. Management also recommends school personnel get proper approval before making any purchases with school funding.
Finding 2024-005
2024-005 – AL 15.042: Indian School Equalization & AL 15.047: Indian Education Facilities, Operations & Maintenance – Activities Allowed or Unallowed – Significant Deficiency Criteria The School’s internal controls over compliance require that an invoice and purchase order be provided and approved for all transactions that are reimbursed by grant funds. Condition There was one transaction reimbursed by AL 15.047 and one transaction reimbursed by AL 15.042 that did not have invoices to support the transaction that was recorded in the general ledger detail. Cause Invoices were not provided to support the purchase made. Effect Unallowable costs may have been charged to the grant. Questioned Costs None Repeat Finding This is a new finding in the current year. Recommendation Invoices and approved purchase orders should be presented and approved for all transactions that are reimbursed by grant funds. View of Responsible Officials and Planned Corrective Actions Management recommends all school personnel follow the purchase order process when making any purchases with school funding, as established by the School Board. Management has also started the practice of scanning all purchase documents onto every purchase transaction in order to eliminate the possibility of lost or misplaced documents.
Finding 2024-005
2024-005 – AL 15.042: Indian School Equalization & AL 15.047: Indian Education Facilities, Operations & Maintenance – Activities Allowed or Unallowed – Significant Deficiency Criteria The School’s internal controls over compliance require that an invoice and purchase order be provided and approved for all transactions that are reimbursed by grant funds. Condition There was one transaction reimbursed by AL 15.047 and one transaction reimbursed by AL 15.042 that did not have invoices to support the transaction that was recorded in the general ledger detail. Cause Invoices were not provided to support the purchase made. Effect Unallowable costs may have been charged to the grant. Questioned Costs None Repeat Finding This is a new finding in the current year. Recommendation Invoices and approved purchase orders should be presented and approved for all transactions that are reimbursed by grant funds. View of Responsible Officials and Planned Corrective Actions Management recommends all school personnel follow the purchase order process when making any purchases with school funding, as established by the School Board. Management has also started the practice of scanning all purchase documents onto every purchase transaction in order to eliminate the possibility of lost or misplaced documents.
Finding 2024-004
2024-004 – AL 15.042: Indian School Equalization & AL 84.010: Title I – Activities Allowed or Unallowed – Significant Deficiency Criteria The expenditure of funds is restricted to those federal programs covered by the grant. The Tribally Controlled Schools Act provides for the expenditure of funds by Indian tribes and tribal organizations under grants for education-related programs and activities, including school operations, academic, educational, residential, guidance and counseling, and administrative purposes, and support services for the school, including transportation and maintenance and repair costs (25 USC 2502). Condition Unallowable costs were identified and charged to ISEP and Title I grant funds. Cause Purchases of washers, dryers, air fryers, and other household items described as ‘Parent night door prizes’ and ‘door prizes’ were made and were funded by federal funds. Effect Unallowable costs may have been charged to the grant. Questioned Costs AL 84.010: $ 367 AL 15.042: $1,095 Repeat Finding This is a new finding in the current year. Recommendation Any door prizes or incentives for parents should be funded through general fund revenues. View of Responsible Officials and Planned Corrective Actions Management recommends the school purchasers and purchasing supervisors use IRS De Minimus standards for all gifts, including door prizes. Management also recommends school personnel get proper approval before making any purchases with school funding.
Finding 2024-004
2024-004 – AL 15.042: Indian School Equalization & AL 84.010: Title I – Activities Allowed or Unallowed – Significant Deficiency Criteria The expenditure of funds is restricted to those federal programs covered by the grant. The Tribally Controlled Schools Act provides for the expenditure of funds by Indian tribes and tribal organizations under grants for education-related programs and activities, including school operations, academic, educational, residential, guidance and counseling, and administrative purposes, and support services for the school, including transportation and maintenance and repair costs (25 USC 2502). Condition Unallowable costs were identified and charged to ISEP and Title I grant funds. Cause Purchases of washers, dryers, air fryers, and other household items described as ‘Parent night door prizes’ and ‘door prizes’ were made and were funded by federal funds. Effect Unallowable costs may have been charged to the grant. Questioned Costs AL 84.010: $ 367 AL 15.042: $1,095 Repeat Finding This is a new finding in the current year. Recommendation Any door prizes or incentives for parents should be funded through general fund revenues. View of Responsible Officials and Planned Corrective Actions Management recommends the school purchasers and purchasing supervisors use IRS De Minimus standards for all gifts, including door prizes. Management also recommends school personnel get proper approval before making any purchases with school funding.
Finding 2024-005
2024-005 – AL 15.042: Indian School Equalization & AL 15.047: Indian Education Facilities, Operations & Maintenance – Activities Allowed or Unallowed – Significant Deficiency Criteria The School’s internal controls over compliance require that an invoice and purchase order be provided and approved for all transactions that are reimbursed by grant funds. Condition There was one transaction reimbursed by AL 15.047 and one transaction reimbursed by AL 15.042 that did not have invoices to support the transaction that was recorded in the general ledger detail. Cause Invoices were not provided to support the purchase made. Effect Unallowable costs may have been charged to the grant. Questioned Costs None Repeat Finding This is a new finding in the current year. Recommendation Invoices and approved purchase orders should be presented and approved for all transactions that are reimbursed by grant funds. View of Responsible Officials and Planned Corrective Actions Management recommends all school personnel follow the purchase order process when making any purchases with school funding, as established by the School Board. Management has also started the practice of scanning all purchase documents onto every purchase transaction in order to eliminate the possibility of lost or misplaced documents.
Finding 2024-005
2024-005 – AL 15.042: Indian School Equalization & AL 15.047: Indian Education Facilities, Operations & Maintenance – Activities Allowed or Unallowed – Significant Deficiency Criteria The School’s internal controls over compliance require that an invoice and purchase order be provided and approved for all transactions that are reimbursed by grant funds. Condition There was one transaction reimbursed by AL 15.047 and one transaction reimbursed by AL 15.042 that did not have invoices to support the transaction that was recorded in the general ledger detail. Cause Invoices were not provided to support the purchase made. Effect Unallowable costs may have been charged to the grant. Questioned Costs None Repeat Finding This is a new finding in the current year. Recommendation Invoices and approved purchase orders should be presented and approved for all transactions that are reimbursed by grant funds. View of Responsible Officials and Planned Corrective Actions Management recommends all school personnel follow the purchase order process when making any purchases with school funding, as established by the School Board. Management has also started the practice of scanning all purchase documents onto every purchase transaction in order to eliminate the possibility of lost or misplaced documents.