FAC Explorer

Audit 58541

FY End
2022-06-30
Total Expended
$10.67M
Findings
4
Programs
17
Organization: Navajo Preparatory School, Inc. (NM)
Year: 2022 Accepted: 2023-03-30
Auditor: Heinfeld Meech & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
61871 2022-001 Significant Deficiency - N
61872 2022-001 Significant Deficiency - N
638313 2022-001 Significant Deficiency - N
638314 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
15.042 Indian School Equalization $4.26M Yes 1
15.047 Indian Education Facilities, Operations, and Maintenance $1.33M - 0
15.046 Administrative Cost Grants for Indian Schools $1.29M - 0
15.042 Covid-19 Indian School Equalization $585,838 Yes 1
84.010 Title I Grants to Local Educational Agencies $553,736 - 0
84.299 Indian Education -- Special Programs for Indian Children $423,696 - 0
15.044 Indian Schools_student Transportation $262,799 - 0
84.425 Covid-19 Education Stabilization Fund $168,052 Yes 0
84.287 Twenty-First Century Community Learning Centers $151,653 - 0
10.559 Summer Food Service Program for Children $128,202 - 0
84.415 State Tribal Education Partnership (step) $112,847 - 0
84.060 Indian Education_grants to Local Educational Agencies $56,497 - 0
84.336 Teacher Quality Partnership Grants $37,045 - 0
10.558 Child and Adult Care Food Program $32,696 - 0
15.130 Indian Education_assistance to Schools $26,854 - 0
84.424 Student Support and Academic Enrichment Program $3,327 - 0
15.151 Education Program Enhancements $1,570 - 0

Contacts

Name Title Type
GDKVCWTF8UK4 Manuel Watchman Auditee
5053266571 Michael Loren Lauzon, Cpa, Mba Auditor
No contacts on file

Notes to SEFA

Title: Assistance Listing Numbers Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Navajo Preparatory School, Inc. under programs of the federal government for the year ended June 30, 2022. The information in the Schedule 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 School, it is not intended to and does not present the financial position, changes in net position or cash flows of the School. Expenditures reported on the Schedule are reported on the full 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. Any 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The program titles and Assistance Listing numbers were obtained from the federal or pass-through grantor or through sam.gov. If the three-digit Assistance Listing extension is unknown, there is a U followed by a two-digit number in the Assistance Listing extension to identify one or more Federal award lines from that program. The first Federal program with an unknown three-digit extension is indicated with U01 for all award lines associated with that program, the second is U02, etc.

Finding Details

Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: Indian School Equalization Program Assistance Listing Number: 15.042 Federal Agency: U.S Department of Interior Federal Award Number: A19AV00860 Pass-Through Agency: Bureau of Indian Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions CRITERIA According to the Indian Child Protection and Family Violence Prevention Act 925 USC ?3201 et. sec.), the School must conduct a character investigation of each individual who is employed or is being considered for employment in a position that involves regular conduct with, or control over, Indian children. The individual should be reinvestigated every five years. In addition, individuals in those positions must meet the required standards of character no less stringent than those prescribed under subpart B ? Minimum Standards of Character and Suitability for Employment (25 CFS part 63). CONDITION The School did not complete character reinvestigations timely for all employees. CAUSE The School did not perform all character investigations in a timely manner due to turnover. EFFECT The School was not in compliance with the Indian Child Protection and Family Violence Prevention Act. CONTEXT For eight of 40 character investigation files reviewed, the character investigation was not completed within a reasonable time of the start of employment. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The School should ensure character investigations are performed in a timely manner to achieve full compliance with the School?s policies and the Indian Child Protection and Family Violence Prevention Act. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: Indian School Equalization Program Assistance Listing Number: 15.042 Federal Agency: U.S Department of Interior Federal Award Number: A19AV00860 Pass-Through Agency: Bureau of Indian Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions CRITERIA According to the Indian Child Protection and Family Violence Prevention Act 925 USC ?3201 et. sec.), the School must conduct a character investigation of each individual who is employed or is being considered for employment in a position that involves regular conduct with, or control over, Indian children. The individual should be reinvestigated every five years. In addition, individuals in those positions must meet the required standards of character no less stringent than those prescribed under subpart B ? Minimum Standards of Character and Suitability for Employment (25 CFS part 63). CONDITION The School did not complete character reinvestigations timely for all employees. CAUSE The School did not perform all character investigations in a timely manner due to turnover. EFFECT The School was not in compliance with the Indian Child Protection and Family Violence Prevention Act. CONTEXT For eight of 40 character investigation files reviewed, the character investigation was not completed within a reasonable time of the start of employment. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The School should ensure character investigations are performed in a timely manner to achieve full compliance with the School?s policies and the Indian Child Protection and Family Violence Prevention Act. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: Indian School Equalization Program Assistance Listing Number: 15.042 Federal Agency: U.S Department of Interior Federal Award Number: A19AV00860 Pass-Through Agency: Bureau of Indian Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions CRITERIA According to the Indian Child Protection and Family Violence Prevention Act 925 USC ?3201 et. sec.), the School must conduct a character investigation of each individual who is employed or is being considered for employment in a position that involves regular conduct with, or control over, Indian children. The individual should be reinvestigated every five years. In addition, individuals in those positions must meet the required standards of character no less stringent than those prescribed under subpart B ? Minimum Standards of Character and Suitability for Employment (25 CFS part 63). CONDITION The School did not complete character reinvestigations timely for all employees. CAUSE The School did not perform all character investigations in a timely manner due to turnover. EFFECT The School was not in compliance with the Indian Child Protection and Family Violence Prevention Act. CONTEXT For eight of 40 character investigation files reviewed, the character investigation was not completed within a reasonable time of the start of employment. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The School should ensure character investigations are performed in a timely manner to achieve full compliance with the School?s policies and the Indian Child Protection and Family Violence Prevention Act. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: Indian School Equalization Program Assistance Listing Number: 15.042 Federal Agency: U.S Department of Interior Federal Award Number: A19AV00860 Pass-Through Agency: Bureau of Indian Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions CRITERIA According to the Indian Child Protection and Family Violence Prevention Act 925 USC ?3201 et. sec.), the School must conduct a character investigation of each individual who is employed or is being considered for employment in a position that involves regular conduct with, or control over, Indian children. The individual should be reinvestigated every five years. In addition, individuals in those positions must meet the required standards of character no less stringent than those prescribed under subpart B ? Minimum Standards of Character and Suitability for Employment (25 CFS part 63). CONDITION The School did not complete character reinvestigations timely for all employees. CAUSE The School did not perform all character investigations in a timely manner due to turnover. EFFECT The School was not in compliance with the Indian Child Protection and Family Violence Prevention Act. CONTEXT For eight of 40 character investigation files reviewed, the character investigation was not completed within a reasonable time of the start of employment. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The School should ensure character investigations are performed in a timely manner to achieve full compliance with the School?s policies and the Indian Child Protection and Family Violence Prevention Act. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.