FAC Explorer

Audit 395558

FY End
2025-06-30
Total Expended
$28.68M
Findings
2
Programs
41
Organization: United Tribes Technical College (ND)
Year: 2025 Accepted: 2026-03-29
Auditor: BRADY MARTZ

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1191757 2025-003 Material Weakness Yes N
1191758 2025-003 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.245 TRIBALLY CONTROLLED POSTSECONDARY CAREER AND TECHNICAL INSTITUTIONS $4.89M Yes 0
15.060 INDIAN VOCATIONAL TRAINING UNITED TRIBES TECHNICAL COLLEGE $4.86M Yes 0
84.063 FEDERAL PELL GRANT PROGRAM $3.04M Yes 0
84.031 HIGHER EDUCATION INSTITUTIONAL AID $1.78M Yes 0
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $1.70M Yes 0
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $1.06M Yes 1
15.042 INDIAN SCHOOL EQUALIZATION $899,581 Yes 0
93.441 INDIAN SELF-DETERMINATION $852,541 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $600,246 Yes 0
15.046 ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS $540,425 Yes 0
15.027 ASSISTANCE TO TRIBALLY CONTROLLED COMMUNITY COLLEGES AND UNIVERSITIES $527,128 Yes 0
81.123 NATIONAL NUCLEAR SECURITY ADMINISTRATION (NNSA) MINORITY SERVING INSTITUTIONS (MSI) PROGRAM $462,069 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $436,918 Yes 0
15.043 INDIAN CHILD AND FAMILY EDUCATION $415,784 Yes 0
84.425 EDUCATION STABILIZATION FUND $370,551 Yes 0
10.517 TRIBAL COLLEGES EXTENSION PROGRAMS $305,549 Yes 0
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $259,526 Yes 0
15.047 INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE $232,485 Yes 0
10.221 TRIBAL COLLEGES EDUCATION EQUITY GRANTS $205,298 Yes 0
17.265 NATIVE AMERICAN EMPLOYMENT AND TRAINING $142,380 Yes 0
10.227 1994 INSTITUTIONS RESEARCH GRANTS $128,880 Yes 0
47.074 BIOLOGICAL SCIENCES $100,018 Yes 0
10.001 AGRICULTURAL RESEARCH BASIC AND APPLIED RESEARCH $91,644 Yes 0
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $75,301 Yes 0
47.084 NSF TECHNOLOGY, INNOVATION, AND PARTNERSHIPS $70,967 Yes 0
15.044 INDIAN SCHOOLS STUDENT TRANSPORTATION $64,406 Yes 0
10.047 TRIBAL FOOD SOVEREIGNTY $60,901 Yes 0
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $60,681 Yes 0
84.299 INDIAN EDUCATION -- SPECIAL PROGRAMS FOR INDIAN CHILDREN $55,048 Yes 0
47.083 INTEGRATIVE ACTIVITIES $51,622 Yes 0
10.229 EXTENSION COLLABORATIVE ON IMMUNIZATION TEACHING & ENGAGEMENT $50,170 Yes 0
84.325 SPECIAL EDUCATION - PERSONNEL DEVELOPMENT TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES $46,753 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $40,627 Yes 0
10.222 TRIBAL COLLEGES ENDOWMENT PROGRAM $34,915 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $30,365 Yes 0
84.358 RURAL EDUCATION $27,297 Yes 0
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $26,466 Yes 0
20.701 UNIVERSITY TRANSPORTATION CENTERS PROGRAM $11,897 Yes 0
84.336 TEACHER QUALITY PARTNERSHIP GRANTS $10,381 Yes 0
10.527 NEW BEGINNING FOR TRIBAL STUDENTS $10,235 Yes 0
15.151 EDUCATION ENHANCEMENTS $4,744 Yes 0

Contacts

Name Title Type
G81MSXW3MJR3 Katina Decoteau Auditee
7012211427 Mindy Piatz Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule includes the federal award activity of United Tribes Technical College under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with 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 (Uniform Guidance). The amounts reported on the schedule have been reconciled to and are in agreement with amounts recorded in the accounting records from which the financial statements have been reported.
The total amount of federal revenues on the financial statements is $27,646,034. This amount, plus the loan proceeds of $936,000 and beginning loan balance of $98,000 from the U.S. Department of Agriculture equals $28,680,034 as reflected on the schedule of expenditures of federal awards.
United Tribes Technical College received a loan from the U.S. Department of Agriculture. The loan balance at the beginning of the year is included in the federal expenditures presented in the schedule. The balance of the loan outstanding at June 30, 2025 consists of: (SEE TABLE IN NOTES TO SEFA)

Finding Details

Finding 2025-003
Significant Deficiency – Debt Service Reserve Fund – Special Tests & Provisions Federal Awards 10.766 – Community Facilities Loans and Grants Condition The loan agreement with the USDA requires a debt service reserve fund equal to at least 10% of one annual loan installment that accumulates at the rate of 10% of one annual payment per year for ten years or until the balance is equal to one annual loan payment. Funds cannot be disbursed from the debt service reserve fund without the approval of USDA beforehand. Criteria During our audit, we noted the College disbursed funds from the debt service reserve fund without the approval of USDA. Cause The College set up the fund to make annual principal payments. They did not understand that the fund was for future reserves. Effect The College was not in compliance with the loan agreement. Recommendation We recommend the College not disburse funds from the debt service reserve fund without the approval of USDA in accordance with the loan agreement. Views of Responsible Officials and Planned Corrective Actions The USDA loan was paid in full on December 10, 2025. Indication of Repeat Finding This is a repeat of finding 2024-002.