FAC Explorer

Audit 371860

FY End
2023-06-30
Total Expended
$5.86M
Findings
1
Programs
12
Organization: Pierre Indian Learning Center (SD)
Year: 2023 Accepted: 2025-11-06
Auditor: ELO PROF LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1162000 2023-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
15.042 INDIAN SCHOOL EQUALIZATION PROGRAM $2.86M Yes 1
84.425 EDUCATION STABILIZATION FUND $678,440 Yes 0
15.047 INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE $641,334 Yes 0
15.046 ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS $619,682 Yes 0
84.027 SPECIAL EDUCATION_GRANTS TO STATES $564,344 Yes 0
93.441 INDIAN SELF-DETERMINATION $160,224 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $135,423 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $119,976 Yes 0
15.044 INDIAN SCHOOLS_STUDENT TRANSPORTATION $40,312 Yes 0
84.060 INDIAN EDUCATION_GRANTS TO LOCAL EDUCATIONAL AGENCIES $28,359 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $10,113 Yes 0
15.151 EDUCATION PROGRAM ENHANCEMENTS $2,916 Yes 0

Contacts

Name Title Type
DJB8SJNJPG36 Veronica Morley Auditee
6052248661 Lucas Hauert Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the “schedule”) includes the federal award activity of the School under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (uniform Guidance). Because the schedule presents only a selected portion of the operations of the School, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognizable following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The School does not use the 10‐percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2022‐003) Condition: The auditee did not submit its Single Audit reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe. Criteria: In accordance with 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Cause: The delay occurred due to delayed completion of audited financial statements. Effect: Failure to submit the Single Audit report timely represents noncompliance with federal reporting requirements and may result in federal agencies designating the auditee as a high‐risk entity, potential delays in future federal funding, or additional oversight by granting agencies. Questioned Costs: None. Recommendation: We recommend management implement procedures to ensure the Single Audit reporting package is completed, reviewed, and submitted to the Federal Audit Clearinghouse within the required timeframe. This could include developing a formal year‐end close schedule, assigning responsibility for the submission process, and maintaining a checklist with submission deadlines and requirements.