Audit 387185

FY End
2025-06-30
Total Expended
$21.03M
Findings
0
Programs
38
Year: 2025 Accepted: 2026-02-13
Auditor: WIPFLI LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.063 FEDERAL PELL GRANT PROGRAM $2.52M Yes 0
81.123 NATIONAL NUCLEAR SECURITY ADMINISTRATION (NNSA) MINORITY SERVING INSTITUTIONS (MSI) PROGRAM $2.22M Yes 0
15.027 ASSISTANCE TO TRIBALLY CONTROLLED COMMUNITY COLLEGES AND UNIVERSITIES $2.11M Yes 0
84.031 HIGHER EDUCATION INSTITUTIONAL AID $1.55M Yes 0
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $1.09M Yes 0
84.250 AMERICAN INDIAN VOCATIONAL REHABILITATION SERVICES $829,487 Yes 0
15.028 TRIBALLY CONTROLLED COMMUNITY COLLEGE ENDOWMENTS $686,804 Yes 0
10.415 RURAL RENTAL HOUSING LOANS $668,912 Yes 0
84.101 CAREER AND TECHNICAL EDUCATION - GRANTS TO NATIVE AMERICANS AND ALASKA NATIVES $524,203 Yes 0
81.087 RENEWABLE ENERGY RESEARCH AND DEVELOPMENT $367,653 Yes 0
84.042 TRIO STUDENT SUPPORT SERVICES $308,544 Yes 0
84.299 INDIAN EDUCATION -- SPECIAL PROGRAMS FOR INDIAN CHILDREN $277,470 Yes 0
10.500 COOPERATIVE EXTENSION SERVICE $261,359 Yes 0
15.026 INDIAN ADULT EDUCATION $181,615 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $177,705 Yes 0
47.079 OFFICE OF INTERNATIONAL SCIENCE AND ENGINEERING $162,097 Yes 0
15.130 INDIAN EDUCATION ASSISTANCE TO SCHOOLS $145,135 Yes 0
10.222 TRIBAL COLLEGES ENDOWMENT PROGRAM $139,659 Yes 0
10.221 TRIBAL COLLEGES EDUCATION EQUITY GRANTS $110,515 Yes 0
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $96,521 Yes 0
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $92,885 Yes 0
15.108 INDIAN EMPLOYMENT ASSISTANCE $62,380 Yes 0
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $43,873 Yes 0
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $39,458 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $37,395 Yes 0
84.425 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $30,031 Yes 0
10.517 TRIBAL COLLEGES EXTENSION PROGRAMS $29,360 Yes 0
47.083 INTEGRATIVE ACTIVITIES $21,171 Yes 0
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $18,742 Yes 0
45.311 NATIVE AMERICAN AND NATIVE HAWAIIAN LIBRARY SERVICES $17,551 Yes 0
15.657 ENDANGERED SPECIES RECOVERY IMPLEMENTATION $13,323 Yes 0
93.307 MINORITY HEALTH AND HEALTH DISPARITIES RESEARCH $8,578 Yes 0
84.U01 ADMINISTRATIVE ALLOWANCE $5,200 Yes 0
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $4,425 Yes 0
10.912 ENVIRONMENTAL QUALITY INCENTIVES PROGRAM $667 Yes 0
93.U01 DOMESTIC VIOLENCE $226 Yes 0
12.431 BASIC SCIENTIFIC RESEARCH $214 Yes 0
43.U01 NASA CLIMATE CHANGE $186 Yes 0

Contacts

Name Title Type
WJ4UTAWA6J14 Tracy Azure Auditee
7014777809 Brian Anderson Auditor
No contacts on file

Notes to SEFA

Of the federal expenditures presented in the schedule, the College provided federal awards to subrecipients as follows: AL Number - 81.123, Program Name - National Nuclear Security Administration, Amount Providdd to Subrecipients - $ 959,824
The College has no federal loan obligations as of June 30, 2025.
The College has $1,050,523 of restricted endowment moneys as of June 30, 2025. 2 CFR Part 200.502(e) states the cumulative balance of Federal awards for endowment funds that are federally restricted are considered Federal awards expended in each audit period in which the funds are still restricted, thusly $686,804 is considered expended and is shown on the schedule of expenditures of federal awards under AL #15.028. Note that the College has its own endowments so this amount will not agree to the amount reported on the Statement of Net Position.Federal Share Match Share Total Balance July 1 ,2024 $ 686,804 $ 363,719 $ 1,050,523 Balance June 30, 2025 $ 686,804 $ 363,719 $ 1,050,523
The following is a reconciliation of the expenditures reported on the College's schedule of expenditures of federal awards to expenditures reported in the College's statement of revenues, expenditures, and changes in fund balance. Expenditures per Schedule of Expenditures of Federal Awards $ 21,034,371 Less restricted endowment (686,804) Expenditures funded by general fund, state and other funding sources 6,083,498 Expenditures per Statement of Revenue, Expenditures, and Changes in Fund Balance $ 26,431,065
AL # Direct Program Name Amount 93.307 Minority Health and Health Disparaties Research $ 4,717 Total advances from grantors - HHS funds $ 4,717