FAC Explorer

Audit 392431

FY End
2025-06-30
Total Expended
$8.04M
Findings
2
Programs
14
Organization: Ch'oosghai Community School Board of Education, Inc. (NM)
Year: 2025 Accepted: 2026-03-17
Auditor: REDW LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1180753 2025-002 Material Weakness Yes I
1180754 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
15.042 INDIAN SCHOOL EQUALIZATION $3.33M Yes 1
15.047 INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE $1.44M Yes 0
15.046 ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS $1.02M Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $797,705 Yes 0
15.044 INDIAN SCHOOLS STUDENT TRANSPORTATION $473,944 Yes 0
15.043 INDIAN CHILD AND FAMILY EDUCATION $287,622 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $181,379 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $155,009 Yes 0
84.425 EDUCATION STABILIZATION FUND $120,378 Yes 0
84.336 TEACHER QUALITY PARTNERSHIP GRANTS $115,593 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $85,620 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $18,207 Yes 0
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $12,753 Yes 0
15.149 FOCUS ON STUDENT ACHIEVEMENT $6,881 Yes 0

Contacts

Name Title Type
CPKHHJ5USZH3 Patrice Henderson Auditee
5057332723 Anthony R. Gerlach Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the Ch’ooshgai Community School Board of Education, Inc. (the “School”). 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).
Expenditures reported on the Schedule are reported on the modified-accrual basis of accounting, which is described in Note 1 to the School’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
The federal granting agency is responsible for providing the School with the Assistance Listing number for each grant or contract. In cases where the federal granting agency did not provide the Assistance Listing number to the School, other identifying numbers are presented on the Schedule. For pass-through awards, the pass-through granting agency is responsible for providing the School with pass-through grantor numbers. In cases where the pass-through granting agency did not provide this number to the School and it was not otherwise determinable, it is noted as “not available” on the Schedule.
The School did not provide federal awards to subrecipients during the year ended June 30, 2025.
The School did not use the de minimis cost rate.

Finding Details

Finding 2025-002
2025–002 — Procurement – Significant Deficiency in Internal Controls Over Compliance and Noncompliance Federal program information: Funding agency: U.S. Department of the Interior Titles: Indian School Equalization Administrative Cost Grant for Indian Schools ALN numbers: 15.042 and 15.046 Award year and number: Various Criteria: In accordance with 2 CFR 200.319, documentation should be retained to justify and “sole source” purchases. Condition: For two of three procurements tested for Indian School Equalization, and one of two procurements tested for Administrative Cost Grant for Indian Schools, the School did not have supporting documentation to justify sole source purchases. Questioned Costs: None. Cause: The School did not follow policies and procedures which require documentation of justification of sole source purchases. Effect: The School was out of compliance with grant requirements. Auditor’s Recommendations: To ensure compliance with Uniform Guidance requirements, the School should document and retain justification for any sole source purchases. Management’s Response: The School has hired a new Business Manager who has the experience and training to ensure all sole source vendors are prior-approved before utilizing them during the school year.