FAC Explorer

Audit 46773

FY End
2022-09-30
Total Expended
$20.99M
Findings
6
Programs
26
Organization: Cankdeska Cikana Community College (ND)
Year: 2022 Accepted: 2023-01-10
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47683 2022-002 Significant Deficiency - I
47684 2022-002 Significant Deficiency - I
47685 2022-002 Significant Deficiency - I
624125 2022-002 Significant Deficiency - I
624126 2022-002 Significant Deficiency - I
624127 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.766 Community Facilities Loans and Grants $6.99M Yes 0
84.425 Education Stabilization Fund $2.96M Yes 1
84.063 Federal Pell Grant Program $763,021 Yes 0
15.027 Assistance to Tribally Controlled Community Colleges and Universities $634,304 - 0
15.028 Tribally Controlled Community College Endowments $573,054 - 0
84.101 Career and Technical Education - Grants to Native Americans and Alaska Natives $569,742 - 0
84.031 Higher Education_institutional Aid $499,540 Yes 0
93.600 Head Start $326,237 - 0
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $147,664 - 0
84.044 Trio_talent Search $142,050 - 0
10.500 Cooperative Extension Service $131,012 - 0
93.093 Affordable Care Act (aca) Health Profession Opportunity Grants $106,774 - 0
93.389 National Center for Research Resources $94,306 - 0
10.558 Child and Adult Care Food Program $83,778 - 0
84.048 Career and Technical Education -- Basic Grants to States $67,089 - 0
10.221 Tribal Colleges Education Equity Grants $65,210 - 0
47.083 Integrative Activities $59,796 - 0
10.902 Soil and Water Conservation $46,609 - 0
47.070 Computer and Information Science and Engineering $44,120 - 0
84.007 Federal Supplemental Educational Opportunity Grants $10,873 Yes 0
84.033 Federal Work-Study Program $10,141 Yes 0
45.311 Native American and Native Hawaiian Library Services $7,472 - 0
47.076 Education and Human Resources $5,800 - 0
10.229 Extension Collaborative on Immunization Teaching & Engagement $5,652 - 0
15.130 Indian Education_assistance to Schools $1,748 - 0
10.311 Beginning Farmer and Rancher Development Program $852 - 0

Contacts

Name Title Type
MLFBN8MB6N45 Chelly Veer Auditee
7017661302 Matt Laughlin Auditor
No contacts on file

Notes to SEFA

Title: Reconciliation of Schedule of Expenditures of Federal Awards Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the "Schedule") are reported on the accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The following is a reconciliation of the Schedule of Expenditures of Federal Awards to theStatement of Revenues, Expenses and Changes in Net Position:Total revenues reported on Statement ofrevenues, expenses and changes in net position $ 1 3,600,352USDA Rural Development grant loanoutstanding balance on October 1, 2021 6,818,497Federal endowments received and recognized asrevenue prior to October 1, 2021 566,242Total expenditures of federal awards $ 20,985,091
Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the "Schedule") are reported on the accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Schedule includes the federal grant activity of Cankdeska Cikana Community College under programs of the federal government for the year ended September 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part200, 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 Cankdeska Cikana Community College, it is not intended to and does not present the net position, change in net position, or cash flows of Cankdeska Cikana Community College.
Title: Endowment Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the "Schedule") are reported on the accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The cumulative amount of federal endowment funds received by the College is $716,298 as ofSeptember 30, 2022.
Title: Loans Outstanding Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the "Schedule") are reported on the accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The College has two outstanding federal loans as of September 30, 2022:Origination Origination LoanAL Date Amount Funding Source Maturity Balance10.766 3/22/2016 $ 4,491,250 Department of Agriculture 2/22/2046 $ 3,918,28210.766 3/22/2017 $ 3,108,750 Department of Agriculture 2/22/2046 $ 2,711,716

Finding Details

Finding 2022-002
2022-002 Finding ? Procurement (Significant Deficiency ? AL 84.425) Criteria Uniform guidance requires a procurement policy that adheres to all federal requirements and thresholds. Furthermore, any contract entered into at $25,000 or more should be checked to ensure the contracting vendor is not suspended or disbarred from receiving federal funds. Condition/Context While reviewing the College?s procurement policy, we noted several items that were not included in order to be in compliance with Uniform Guidance. With a population of 7, we noted that 2 contractors did not have a suspension and debarment clause listed in the signed contract on hand. We also noted that one of these contractors was not checked to ensure they were not suspended or disbarred from receiving federal funds. Cause Management oversight. Effect The College could enter into a contract with a contractor that is suspended or debarred from receiving federal funds. In this instance, all contractors were ultimately allowed to receive federal funds. Repeat Finding No Questioned Costs None Recommendation The College should review and update their procurement policy to comply with Uniform Guidance. They should also implement policies and procedures to ensure all contractors are reviewed on the federal suspension and debarment list, and all contracts have the appropriate clause. Views of Responsible Officials and Planned Corrective Actions The College agrees with the recommendation and will implement the recommendations immediately.
Finding 2022-002
2022-002 Finding ? Procurement (Significant Deficiency ? AL 84.425) Criteria Uniform guidance requires a procurement policy that adheres to all federal requirements and thresholds. Furthermore, any contract entered into at $25,000 or more should be checked to ensure the contracting vendor is not suspended or disbarred from receiving federal funds. Condition/Context While reviewing the College?s procurement policy, we noted several items that were not included in order to be in compliance with Uniform Guidance. With a population of 7, we noted that 2 contractors did not have a suspension and debarment clause listed in the signed contract on hand. We also noted that one of these contractors was not checked to ensure they were not suspended or disbarred from receiving federal funds. Cause Management oversight. Effect The College could enter into a contract with a contractor that is suspended or debarred from receiving federal funds. In this instance, all contractors were ultimately allowed to receive federal funds. Repeat Finding No Questioned Costs None Recommendation The College should review and update their procurement policy to comply with Uniform Guidance. They should also implement policies and procedures to ensure all contractors are reviewed on the federal suspension and debarment list, and all contracts have the appropriate clause. Views of Responsible Officials and Planned Corrective Actions The College agrees with the recommendation and will implement the recommendations immediately.
Finding 2022-002
2022-002 Finding ? Procurement (Significant Deficiency ? AL 84.425) Criteria Uniform guidance requires a procurement policy that adheres to all federal requirements and thresholds. Furthermore, any contract entered into at $25,000 or more should be checked to ensure the contracting vendor is not suspended or disbarred from receiving federal funds. Condition/Context While reviewing the College?s procurement policy, we noted several items that were not included in order to be in compliance with Uniform Guidance. With a population of 7, we noted that 2 contractors did not have a suspension and debarment clause listed in the signed contract on hand. We also noted that one of these contractors was not checked to ensure they were not suspended or disbarred from receiving federal funds. Cause Management oversight. Effect The College could enter into a contract with a contractor that is suspended or debarred from receiving federal funds. In this instance, all contractors were ultimately allowed to receive federal funds. Repeat Finding No Questioned Costs None Recommendation The College should review and update their procurement policy to comply with Uniform Guidance. They should also implement policies and procedures to ensure all contractors are reviewed on the federal suspension and debarment list, and all contracts have the appropriate clause. Views of Responsible Officials and Planned Corrective Actions The College agrees with the recommendation and will implement the recommendations immediately.
Finding 2022-002
2022-002 Finding ? Procurement (Significant Deficiency ? AL 84.425) Criteria Uniform guidance requires a procurement policy that adheres to all federal requirements and thresholds. Furthermore, any contract entered into at $25,000 or more should be checked to ensure the contracting vendor is not suspended or disbarred from receiving federal funds. Condition/Context While reviewing the College?s procurement policy, we noted several items that were not included in order to be in compliance with Uniform Guidance. With a population of 7, we noted that 2 contractors did not have a suspension and debarment clause listed in the signed contract on hand. We also noted that one of these contractors was not checked to ensure they were not suspended or disbarred from receiving federal funds. Cause Management oversight. Effect The College could enter into a contract with a contractor that is suspended or debarred from receiving federal funds. In this instance, all contractors were ultimately allowed to receive federal funds. Repeat Finding No Questioned Costs None Recommendation The College should review and update their procurement policy to comply with Uniform Guidance. They should also implement policies and procedures to ensure all contractors are reviewed on the federal suspension and debarment list, and all contracts have the appropriate clause. Views of Responsible Officials and Planned Corrective Actions The College agrees with the recommendation and will implement the recommendations immediately.
Finding 2022-002
2022-002 Finding ? Procurement (Significant Deficiency ? AL 84.425) Criteria Uniform guidance requires a procurement policy that adheres to all federal requirements and thresholds. Furthermore, any contract entered into at $25,000 or more should be checked to ensure the contracting vendor is not suspended or disbarred from receiving federal funds. Condition/Context While reviewing the College?s procurement policy, we noted several items that were not included in order to be in compliance with Uniform Guidance. With a population of 7, we noted that 2 contractors did not have a suspension and debarment clause listed in the signed contract on hand. We also noted that one of these contractors was not checked to ensure they were not suspended or disbarred from receiving federal funds. Cause Management oversight. Effect The College could enter into a contract with a contractor that is suspended or debarred from receiving federal funds. In this instance, all contractors were ultimately allowed to receive federal funds. Repeat Finding No Questioned Costs None Recommendation The College should review and update their procurement policy to comply with Uniform Guidance. They should also implement policies and procedures to ensure all contractors are reviewed on the federal suspension and debarment list, and all contracts have the appropriate clause. Views of Responsible Officials and Planned Corrective Actions The College agrees with the recommendation and will implement the recommendations immediately.
Finding 2022-002
2022-002 Finding ? Procurement (Significant Deficiency ? AL 84.425) Criteria Uniform guidance requires a procurement policy that adheres to all federal requirements and thresholds. Furthermore, any contract entered into at $25,000 or more should be checked to ensure the contracting vendor is not suspended or disbarred from receiving federal funds. Condition/Context While reviewing the College?s procurement policy, we noted several items that were not included in order to be in compliance with Uniform Guidance. With a population of 7, we noted that 2 contractors did not have a suspension and debarment clause listed in the signed contract on hand. We also noted that one of these contractors was not checked to ensure they were not suspended or disbarred from receiving federal funds. Cause Management oversight. Effect The College could enter into a contract with a contractor that is suspended or debarred from receiving federal funds. In this instance, all contractors were ultimately allowed to receive federal funds. Repeat Finding No Questioned Costs None Recommendation The College should review and update their procurement policy to comply with Uniform Guidance. They should also implement policies and procedures to ensure all contractors are reviewed on the federal suspension and debarment list, and all contracts have the appropriate clause. Views of Responsible Officials and Planned Corrective Actions The College agrees with the recommendation and will implement the recommendations immediately.