FAC Explorer

Audit 43038

FY End
2022-06-30
Total Expended
$2.75M
Findings
2
Programs
18
Organization: Kha'p'o Community School (NM)
Year: 2022 Accepted: 2023-02-26
Auditor: Sjt Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
50219 2022-001 Significant Deficiency - N
626661 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
15.042 Indian School Equalization Program $740,598 Yes 1
15.046 Administrative Cost Grants for Indian Schools $463,933 - 0
15.047 Indian Education Facilities, Operations, and Maintenance $274,167 - 0
15.043 Indian Child and Family Education $235,354 - 0
84.027 Special Education_grants to States $205,544 - 0
84.010 Title I Grants to Local Educational Agencies $156,498 - 0
10.553 School Breakfast Program $114,316 - 0
15.151 Education Program Enhancements $74,667 - 0
15.164 Covid-19 Education It $66,893 - 0
84.425 Covid-19 Education Stabilization Fund $53,811 - 0
10.555 National School Lunch Program $30,958 - 0
84.336 Teacher Quality Partnership Grants $27,745 - 0
21.019 Covid-19 Coronavirus Relief Fund $25,451 - 0
15.044 Indian Schools_student Transportation $11,619 - 0
15.149 Focus on Student Achievement Project $10,192 - 0
84.060 Indian Education_grants to Local Educational Agencies $5,010 - 0
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1,867 - 0
84.424 Student Support and Academic Enrichment Program $1,578 - 0

Contacts

Name Title Type
FBQHNLRA6A19 Porter Swentzell Auditee
5057534406 Joshua Trujillo Auditor
No contacts on file

Notes to SEFA

Title: Reconciliation of the SEFA to the Financial Statements Accounting Policies: Exemption for Indian Tribes De Minimis Rate Used: N Rate Explanation: Exemption for Indian Tribes Exemption for Indian Tribes
Title: Reporting Entity Accounting Policies: Exemption for Indian Tribes De Minimis Rate Used: N Rate Explanation: Exemption for Indian Tribes Exemption for Indian Tribes
Title: Federal Awards Identification Numbers Accounting Policies: Exemption for Indian Tribes De Minimis Rate Used: N Rate Explanation: Exemption for Indian Tribes Exemption for Indian Tribes
Title: Indirect/Administrative Costs Accounting Policies: Exemption for Indian Tribes De Minimis Rate Used: N Rate Explanation: Exemption for Indian Tribes Exemption for Indian Tribes

Finding Details

Finding 2022-001
2022-001 ? Special Tests and Provision ? Character Investigations Federal/state program information: Funding agency: U.S. Department of the Interior Title: Indian School Equalization Program (ISEP) ALN: 15.042 Award period: July 1, 2021 ? June 30, 2022 Criteria: The Indian Child Protection and Family Violence Prevention Act (25 USC 3201 et seq.) requires Indian tribes and tribal organizations that receive funds under the ISDEAA or the Tribally Controlled Schools Act to conduct an investigation of the character of each individual who is employed or is being considered for employment by such Indian tribe or tribal organization in a position that involves regular contact with, or control over, Indian children. Condition: The School did not conduct a character investigation of one individual of the program. Context: One of three employees selected for testing from this program. Questioned Costs: None Cause: The School experienced turnover in its Human Resources department. Additionally, the COVID-19 pandemic impacted in-person instruction and School operations during the last couple of years. Effect: The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act. Auditor?s Recommendations: The School should perform a review of all employee personnel files to ensure that all employees of the School have adequate documentation of completed character investigations. The School should maintain the results of any such investigations in each employees personnel file along with appropriate documentation from the School?s adjudicating official clearing the employee for employment with the School. Management?s Response: It is management?s intent that the School return to a state of compliance with the Indian Child Protection and Family Violence Prevention Act as quickly as possible. The individual identified during the testing of ISEP has had their character investigation initiated. Per the Crime Control Act of 1990 ? PL 101-647, provisional hiring is permitted and this individual can maintain their employment with the School while their background is adjudicated. On December 19, 2022, the Director of Human Resources vacancy was filled after nearly 6 months. The new Director is dedicated to ensuring that we are in compliance moving forward.
Finding 2022-001
2022-001 ? Special Tests and Provision ? Character Investigations Federal/state program information: Funding agency: U.S. Department of the Interior Title: Indian School Equalization Program (ISEP) ALN: 15.042 Award period: July 1, 2021 ? June 30, 2022 Criteria: The Indian Child Protection and Family Violence Prevention Act (25 USC 3201 et seq.) requires Indian tribes and tribal organizations that receive funds under the ISDEAA or the Tribally Controlled Schools Act to conduct an investigation of the character of each individual who is employed or is being considered for employment by such Indian tribe or tribal organization in a position that involves regular contact with, or control over, Indian children. Condition: The School did not conduct a character investigation of one individual of the program. Context: One of three employees selected for testing from this program. Questioned Costs: None Cause: The School experienced turnover in its Human Resources department. Additionally, the COVID-19 pandemic impacted in-person instruction and School operations during the last couple of years. Effect: The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act. Auditor?s Recommendations: The School should perform a review of all employee personnel files to ensure that all employees of the School have adequate documentation of completed character investigations. The School should maintain the results of any such investigations in each employees personnel file along with appropriate documentation from the School?s adjudicating official clearing the employee for employment with the School. Management?s Response: It is management?s intent that the School return to a state of compliance with the Indian Child Protection and Family Violence Prevention Act as quickly as possible. The individual identified during the testing of ISEP has had their character investigation initiated. Per the Crime Control Act of 1990 ? PL 101-647, provisional hiring is permitted and this individual can maintain their employment with the School while their background is adjudicated. On December 19, 2022, the Director of Human Resources vacancy was filled after nearly 6 months. The new Director is dedicated to ensuring that we are in compliance moving forward.