FAC Explorer

Audit 350766

FY End
2024-06-30
Total Expended
$28.53M
Findings
6
Programs
40
Organization: United Tribes Technical College (ND)
Year: 2024 Accepted: 2025-03-31
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
541971 2024-002 Significant Deficiency - N
541972 2024-003 Significant Deficiency - B
541973 2024-004 Significant Deficiency - B
1118413 2024-002 Significant Deficiency - N
1118414 2024-003 Significant Deficiency - B
1118415 2024-004 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
15.060 Indian Vocational Training United Tribes Technical College $5.97M Yes 0
84.245 Tribally Controlled Postsecondary Career and Technical Institutions $4.26M Yes 2
84.063 Federal Pell Grant Program $2.70M - 0
10.766 Community Facilities Loans and Grants $1.34M Yes 1
15.042 Indian School Equalization $1.30M - 0
47.076 Stem Education (formerly Education and Human Resources) $1.28M - 0
84.031 Higher Education Institutional Aid $985,616 Yes 0
93.441 Indian Self-Determination $622,321 - 0
81.049 Office of Science Financial Assistance Program $576,878 - 0
84.425 Education Stabilization Fund $423,033 - 0
15.046 Administrative Cost Grants for Indian Schools $357,440 - 0
10.517 Tribal Colleges Extension Programs $334,333 - 0
84.010 Title I Grants to Local Educational Agencies $309,648 - 0
15.043 Indian Child and Family Education $280,733 - 0
10.222 Tribal Colleges Endowment Program $255,119 - 0
84.027 Special Education Grants to States $233,470 - 0
10.221 Tribal Colleges Education Equity Grants $232,743 - 0
15.114 Indian Education Higher Education Grant $170,826 - 0
17.265 Native American Employment and Training $136,676 - 0
10.227 1994 Institutions Research Grants $136,615 - 0
15.047 Indian Education Facilities, Operations, and Maintenance $112,816 - 0
15.933 Preservation of Japanese American Confinement Sites $110,737 - 0
84.116 Fund for the Improvement of Postsecondary Education $97,088 - 0
47.074 Biological Sciences $75,186 - 0
10.229 Extension Collaborative on Immunization Teaching & Engagement $65,694 - 0
84.007 Federal Supplemental Educational Opportunity Grants $64,181 - 0
10.001 Agricultural Research Basic and Applied Research $54,045 - 0
84.299 Indian Education -- Special Programs for Indian Children $47,799 - 0
47.070 Computer and Information Science and Engineering $40,964 - 0
84.033 Federal Work-Study Program $40,457 - 0
15.044 Indian Schools Student Transportation $38,330 - 0
10.527 New Beginning for Tribal Students $26,515 - 0
10.500 Cooperative Extension Service $25,086 - 0
84.336 Teacher Quality Partnership Grants $23,026 - 0
84.424 Student Support and Academic Enrichment Program $18,657 - 0
93.859 Biomedical Research and Research Training $18,569 - 0
84.358 Rural Education $13,696 - 0
47.083 Integrative Activities $749 - 0
43.008 Office of Stem Engagement (ostem) $500 - 0
15.151 Education Enhancements $496 - 0

Contacts

Name Title Type
G81MSXW3MJR3 Katina Decoteau Auditee
7012211427 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, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: United Tribes Technical College has not elected to use the 10-percent de minimis cost rate as allowed under the Uniform Guidance. The accompanying Schedule includes the federal award activity of United Tribes Technical College under 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). The amounts reported on the schedule have been reconciled to and are in agreement with amounts recorded in the accounting records from which the financial statements have been reported.
Title: FINANCIAL STATEMENT RECONCILIATION 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, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: United Tribes Technical College has not elected to use the 10-percent de minimis cost rate as allowed under the Uniform Guidance. The total amount of federal revenues on the financial statements is $28,430,139. This amount, plus the loan proceeds of $98,000 from the U.S. Department of Agriculture equals $28,528,139 as reflected on the schedule of expenditures of federal awards.

Finding Details

Finding 2024-002
Federal Awards 10.766 – Community Facilities Loans and Grants Condition The loan agreement with the USDA requires a debt service reserve fund equal to at least 10% of one annual loan installment that accumulates at the rate of 10% of one annual payment per year for ten years or until the balance is equal to one annual loan payment. Criteria: During our audit, we noted the College did not set up a debt reserve fund. Cause: The College did not set up a debt reserve fund for the USDA loan. Effect: The College was not in compliance with the loan agreement. Recommendation: We recommend the College set up a debt reserve fund in accordance with the loan agreement. Views of Responsible Officials and Planned Corrective Actions Account has been created and payment has been made.
Finding 2024-003
Significant Deficiency – Allowable Costs/Costs Principles Federal Awards 84.245A – Tribally Controlled Postsecondary Career and Technical Institutions Condition The College should charge costs to the grant which are allowable. Also, documentation should be kept that supports that employees are being paid the correct amounts based on approved rates to ensure only approved amounts are charged to the grant. Criteria: Of the 25 payroll transactions tested, we noted one instance where payroll was misallocated to the grant. Cause: The College did not properly execute its policies and procedures for review of payroll disbursements. Effect: Grant awards potentially overcharged. Questioned Costs: $9,827 Recommendation: We recommend the College follow and properly execute its procedures it has in place relating to payroll expenditures. Views of Responsible Officials and Planned Corrective Actions Training has been provided and journal entries will be reviewed prior to posting.
Finding 2024-004
Significant Deficiency – Allowable Costs/Costs Principles Federal Awards 84.245 – Tribally Controlled Postsecondary Career and Technical Institutions Condition The College should charge costs to the grant which are allowable. Also, documentation should be kept that supports that disbursements are being made in the correct amounts based on invoices to ensure only approved amounts are charged to the grant. Criteria: Of the 15 non-payroll transactions tested, we noted one instance where the disbursement was misallocated to the grant. Cause: The College did not properly execute its policies and procedures for reviewing non-payroll disbursements. Effect: Grant awards potentially overcharged. Questioned Costs: $127 Recommendation: We recommend the College follow and properly execute its procedures it has in place relating to non-payroll expenditures. Views of Responsible Officials and Planned Corrective Actions Staff has been hired and trained. Journal entries will be reviewed prior to posting.
Finding 2024-002
Federal Awards 10.766 – Community Facilities Loans and Grants Condition The loan agreement with the USDA requires a debt service reserve fund equal to at least 10% of one annual loan installment that accumulates at the rate of 10% of one annual payment per year for ten years or until the balance is equal to one annual loan payment. Criteria: During our audit, we noted the College did not set up a debt reserve fund. Cause: The College did not set up a debt reserve fund for the USDA loan. Effect: The College was not in compliance with the loan agreement. Recommendation: We recommend the College set up a debt reserve fund in accordance with the loan agreement. Views of Responsible Officials and Planned Corrective Actions Account has been created and payment has been made.
Finding 2024-003
Significant Deficiency – Allowable Costs/Costs Principles Federal Awards 84.245A – Tribally Controlled Postsecondary Career and Technical Institutions Condition The College should charge costs to the grant which are allowable. Also, documentation should be kept that supports that employees are being paid the correct amounts based on approved rates to ensure only approved amounts are charged to the grant. Criteria: Of the 25 payroll transactions tested, we noted one instance where payroll was misallocated to the grant. Cause: The College did not properly execute its policies and procedures for review of payroll disbursements. Effect: Grant awards potentially overcharged. Questioned Costs: $9,827 Recommendation: We recommend the College follow and properly execute its procedures it has in place relating to payroll expenditures. Views of Responsible Officials and Planned Corrective Actions Training has been provided and journal entries will be reviewed prior to posting.
Finding 2024-004
Significant Deficiency – Allowable Costs/Costs Principles Federal Awards 84.245 – Tribally Controlled Postsecondary Career and Technical Institutions Condition The College should charge costs to the grant which are allowable. Also, documentation should be kept that supports that disbursements are being made in the correct amounts based on invoices to ensure only approved amounts are charged to the grant. Criteria: Of the 15 non-payroll transactions tested, we noted one instance where the disbursement was misallocated to the grant. Cause: The College did not properly execute its policies and procedures for reviewing non-payroll disbursements. Effect: Grant awards potentially overcharged. Questioned Costs: $127 Recommendation: We recommend the College follow and properly execute its procedures it has in place relating to non-payroll expenditures. Views of Responsible Officials and Planned Corrective Actions Staff has been hired and trained. Journal entries will be reviewed prior to posting.