FAC Explorer

Audit 394863

FY End
2025-06-30
Total Expended
$14.69M
Findings
1
Programs
19
Organization: Zuni Public Schools (NM)
Year: 2025 Accepted: 2026-03-26
Auditor: MANNING ACCOUNTING AND CONSULTING SERVICES

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1187259 2025-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.041 IMPACT AID $1.93M Yes 0
84.425 EDUCATION STABILIZATION FUND $860,094 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $682,825 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $621,269 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $358,084 Yes 0
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $236,870 Yes 0
15.130 INDIAN EDUCATION ASSISTANCE TO SCHOOLS $236,334 Yes 1
84.040 IMPACT AID FACILITIES MAINTENANCE $229,969 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $131,814 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $101,757 Yes 0
10.565 COMMODITY SUPPLEMENTAL FOOD PROGRAM $82,138 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $73,849 Yes 0
84.358 RURAL EDUCATION $70,535 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $64,717 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $17,038 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $3,633 Yes 0
15.035 FORESTRY ON INDIAN LANDS $2,081 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $1,194 Yes 0
10.672 RURAL DEVELOPMENT, FORESTRY, AND COMMUNITIES $1,004 Yes 0

Contacts

Name Title Type
XU9NS37898M4 Randy Stickney Auditee
5057825511 Byron R Manning Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards presents the activity of federal award programs administered by the District, which is described in Note 1 to the District's accompanying financial statements, using the modified accrual basis of accounting. federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
The District did not provide any federal awards to sub recipients during the year.
The District receives USDA commodities for use in sponsoring the National School Lunch and Breakfast programs. The value of commodities received for the year ended June 30, 2025 was $82,138 and is reported in the Schedule of Expenditures of Federal Awards under the Department of Agriculture Commodities program, assistance listing number 10.565. Commodities are recorded as revenues and expenditures in the Food Service Fund.
Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. Certain of the District's federal award programs have been charged with indirect costs, based upon a rate established by the State of New Mexico, and the District has elected not to use the 10% deminimis indirect cost rate allowed under the Uniform Guidance applied to overall expenditures. The District's indirect cost rate for the year was 7.19%.
Matching costs (the District's share of certain program costs) are not included in the reported expenditures. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the District's financial reporting system.
No insurance is carried specifically to cover equipment purchased with federal funds. Any equipment purchased with federal funds has only a nominal value, and is covered by the District's casualty insurance policies.
There were no loans or loan guarantees outstanding at year-end.

Finding Details

Finding 2025-003
2025-003 – Non-Compliance with JOM Annual Report Submission (Significant Deficiency) Federal Program Information: Funding Agency: Department of Interior Title: Johnson O’Malley Assistance Listing: 15.130 Passthrough: Zuni Tribe Award Year: 2025 Criteria: Title 25 Chapter I Subchapter M Part 273 Subpart G Annual Reporting Requirements § 273.152 When is the annual report due? All existing contracting parties must submit the annual report to the BIE Director on or before September 15 of each year and covering the previous academic year. § 273.153 Who else needs a copy of the annual report? All existing contracting parties must send copies of the annual reports to the Indian Education Committee(s) and to the Tribe(s) under the contract at the same time as the reports are sent to the BIE Director. Condition: During our review of the reporting requirements, we identified the following issues:  The District did not meet submit its annual report. Questioned Costs: None Cause: Upon review, it was determined that the District has never filed the annual report for Johnson O’Malley to the Tribe. The previous director and the current director were unaware of this requirement and had never been contacted by the Tribe to file the annual report. Effect: The District is not in compliance with Federal requirements of their grant and could put future funding in jeopardy. Auditor’s Recommendation: We recommend the District establish a practice of ensuring all reports are submitted on time. We further recommend that the District review all of their grants to see if there are any other grants which require reports that are not being submitted. Responsible Official’s Plan:  Specific corrective action plan for finding: The Director of Federal Programs retired during the school year and the new Director was not aware of this report requirement. Additional training will be given regarding compliance with federal reporting requirements for the Johnson O’Malley Grant.  Timeline for completion of corrective action plan: January 15, 2026  Employee position(s) responsible for meeting the timeline: Director of Federal Programs