FAC Explorer

Audit 402247

FY End
2025-06-30
Total Expended
$1.43M
Findings
1
Programs
5
Organization: Red Cloud Indian School, Inc. (SD)
Year: 2025 Accepted: 2026-05-27
Auditor: EIDE BAILLY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1215568 2025-005 Material Weakness Yes ABH

Programs

ALN Program Spent Major Findings
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $436,591 Yes 1
94.006 AMERICORPS STATE AND NATIONAL 94.006 $386,234 Yes 0
97.008 NON-PROFIT SECURITY PROGRAM $371,512 Yes 0
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $215,095 Yes 0
45.025 PROMOTION OF THE ARTS PARTNERSHIP AGREEMENTS $24,412 Yes 0

Contacts

Name Title Type
PE48QQL3LNT8 Andrea Eagle Bull Auditee
6058678237 Stacey Nelson Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Mahpiya Luta/Red Cloud and Mahpiya Luta Real Property, Inc. (collectively, the Organization) under programs of the federal government for the year ended June 30, 2025. 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). Because the schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.

Finding Details

Finding 2025-005
Department of Education Federal Financial Assistance Listing # 84.365C, English Language Acquisition, Language Enhancement, and Academic Achievement Program for Limited English Proficient Children, 9/1/2023 – 8/31/2024 and 9/1/2024 – 8/31/2025 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Period of Performance Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: The Organization is required to have procedures in place to ensure that federal awards are expended only for allowable costs in accordance with Subpart E – Cost Principles of the Uniform Guidance. Allowable costs are supported by appropriate documentation and correctly charged as to account, amount, and period. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: Indirect costs charged to the federal award did not agree to the underlying direct costs for the award for the fiscal year ended June 30, 2025. Cause: The Organization drew down indirect costs during the year ended June 30, 2025 for the period September 1, 2021 to June 30, 2025. Effect: Current year amounts drawn for indirect expense category were not correctly charged as to amount and period. Questioned Costs: Indirect costs drawn for the fiscal year ending June 30, 2025 for which compliance with the federal award could not be determined were $58,531. Context: There was one draw for indirect costs of $88,074 during the fiscal year ended June 30, 2025. Indirect costs relating to the underlying direct expenses for the fiscal year ending June 30, 2025 were $29,543. There were $58,531 of indirect costs drawn for which a determination was unable to be made as to compliance with the federal award. Recommendation: We recommend management continue to review procedures over the allocation of indirect costs and ensure indirect costs are being calculated on the underlying direct costs incurred in the year under audit. Views of Responsible Officials: Management is in agreement.