FAC Explorer

Audit 355250

FY End
2024-09-30
Total Expended
$34.00M
Findings
4
Programs
23
Organization: Oglala Lakota College (SD)
Year: 2024 Accepted: 2025-05-01
Auditor: Casey Peterson LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
559010 2024-001 Significant Deficiency - L
559011 2024-001 Significant Deficiency - L
1135452 2024-001 Significant Deficiency - L
1135453 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
15.027 Assistance to Tribally Controlled Community Colleges and Universities $9.06M - 0
84.063 Federal Pell Grant Program $3.03M - 0
84.031 Higher Education Institutional Aid $1.44M Yes 0
47.076 Stem Education (formerly Education and Human Resources) $448,738 - 0
84.101 Career and Technical Education - Grants to Native Americans and Alaska Natives $444,611 Yes 0
84.299 Indian Education -- Special Programs for Indian Children $335,217 - 0
10.766 Community Facilities Loans and Grants $331,750 - 0
84.042 Trio Student Support Services $316,469 - 0
15.026 Indian Adult Education $305,818 - 0
10.221 Tribal Colleges Education Equity Grants $179,647 - 0
93.925 Scholarships for Health Professions Students From Disadvantaged Backgrounds $175,269 - 0
93.859 Biomedical Research and Research Training $147,903 - 0
10.500 Cooperative Extension Service $134,561 - 0
47.083 Integrative Activities $111,858 - 0
10.558 Child and Adult Care Food Program $111,682 - 0
84.007 Federal Supplemental Educational Opportunity Grants $70,000 - 0
84.033 Federal Work-Study Program $42,975 - 0
89.003 National Historical Publications and Records Grants $20,400 - 0
10.222 Tribal Colleges Endowment Program $18,957 - 0
45.149 Promotion of the Humanities Division of Preservation and Access $17,320 - 0
45.311 Native American and Native Hawaiian Library Services $10,000 - 0
10.227 1994 Institutions Research Grants $1,155 - 0
93.600 Head Start $713 Yes 1

Contacts

Name Title Type
KENVLT56V343 Tanya Garnenez Auditee
6054556011 Deidre Budahl Auditor
No contacts on file

Notes to SEFA

Title: Reimbursements Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the College and is presented on the modified accrual basis of accounting unless otherwise noted. The information in this schedule is presented in accordance iwth 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The College has a negotiated indirect cost rate of 24.6%. Federal reimbursements are not based upon specific expenditures. Therefore, the amounts reported here represent cash received rather than federal expenditures.
Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the College and is presented on the modified accrual basis of accounting unless otherwise noted. The information in this schedule is presented in accordance iwth 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The College has a negotiated indirect cost rate of 24.6%. No awards were passed through to subrecipients.

Finding Details

Finding 2024-001
Head Start Cluster 93.600 Significant Deficiency Internal Control Over Reporting 2024-001 Condition: As of the January 2025 audit fieldwork date, the annual reports (Form SF 425) had not been filed for the years ended July 31, 2023 or July 31, 2024. Criteria: Instructions to Form SF-425, Federal Financial Report, require that quarterly and interim reports be submitted no later than 30 days after the reporting period and annual reports no later than 90 days after the reporting period. The reporting period ends July 31. Cause: The Federal Grant Manager was unable to obtain the information required for the report in order to complete the submission by the due date. The reports were filed on March 12, 2025 and have since been accepted by the granting agency. Effect: Required reports were not timely filed. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend that program directors provide information to the Federal Grant Manager timely to ensure reports are completed and submitted within established due dates. As noted, the July 31, 2023 and 2024 reports have since been filed and accepted by the federal agency. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Finding 2024-001
Head Start Cluster 93.600 Significant Deficiency Internal Control Over Reporting 2024-001 Condition: As of the January 2025 audit fieldwork date, the annual reports (Form SF 425) had not been filed for the years ended July 31, 2023 or July 31, 2024. Criteria: Instructions to Form SF-425, Federal Financial Report, require that quarterly and interim reports be submitted no later than 30 days after the reporting period and annual reports no later than 90 days after the reporting period. The reporting period ends July 31. Cause: The Federal Grant Manager was unable to obtain the information required for the report in order to complete the submission by the due date. The reports were filed on March 12, 2025 and have since been accepted by the granting agency. Effect: Required reports were not timely filed. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend that program directors provide information to the Federal Grant Manager timely to ensure reports are completed and submitted within established due dates. As noted, the July 31, 2023 and 2024 reports have since been filed and accepted by the federal agency. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Finding 2024-001
Head Start Cluster 93.600 Significant Deficiency Internal Control Over Reporting 2024-001 Condition: As of the January 2025 audit fieldwork date, the annual reports (Form SF 425) had not been filed for the years ended July 31, 2023 or July 31, 2024. Criteria: Instructions to Form SF-425, Federal Financial Report, require that quarterly and interim reports be submitted no later than 30 days after the reporting period and annual reports no later than 90 days after the reporting period. The reporting period ends July 31. Cause: The Federal Grant Manager was unable to obtain the information required for the report in order to complete the submission by the due date. The reports were filed on March 12, 2025 and have since been accepted by the granting agency. Effect: Required reports were not timely filed. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend that program directors provide information to the Federal Grant Manager timely to ensure reports are completed and submitted within established due dates. As noted, the July 31, 2023 and 2024 reports have since been filed and accepted by the federal agency. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Finding 2024-001
Head Start Cluster 93.600 Significant Deficiency Internal Control Over Reporting 2024-001 Condition: As of the January 2025 audit fieldwork date, the annual reports (Form SF 425) had not been filed for the years ended July 31, 2023 or July 31, 2024. Criteria: Instructions to Form SF-425, Federal Financial Report, require that quarterly and interim reports be submitted no later than 30 days after the reporting period and annual reports no later than 90 days after the reporting period. The reporting period ends July 31. Cause: The Federal Grant Manager was unable to obtain the information required for the report in order to complete the submission by the due date. The reports were filed on March 12, 2025 and have since been accepted by the granting agency. Effect: Required reports were not timely filed. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend that program directors provide information to the Federal Grant Manager timely to ensure reports are completed and submitted within established due dates. As noted, the July 31, 2023 and 2024 reports have since been filed and accepted by the federal agency. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.