FAC Explorer

Audit 5922

FY End
2023-06-30
Total Expended
$13.18M
Findings
2
Programs
17
Organization: Lac Courte Oreilles Ojibwa Community College (WI)
Year: 2023 Accepted: 2023-12-08
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3756 2023-002 Significant Deficiency - E
580198 2023-002 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
84.031 Higher Education_institutional Aid $2.24M - 0
15.028 Tribally Controlled Community College Endowments $1.84M Yes 0
84.063 Federal Pell Grant Program $513,224 - 0
15.027 Assistance to Tribally Controlled Community Colleges and Universities $461,509 Yes 0
84.042 Trio_student Support Services $320,588 - 0
10.221 Tribal Colleges Education Equity Grants $233,421 - 0
10.500 Cooperative Extension Service $197,838 - 0
10.527 New Beginnings for Tribal Students $170,394 - 0
10.517 Tribal Colleges Extension Programs $158,566 - 0
84.425 Education Stabilization Fund $151,626 - 0
10.222 Tribal Colleges Endowment Program $119,510 - 0
84.048 Career and Technical Education -- Basic Grants to States $84,794 - 0
20.215 Highway Training and Education $64,299 - 0
93.587 Promote the Survival and Continuing Vitality of Native American Languages $58,447 - 0
45.311 Native American and Native Hawaiian Library Services $37,559 - 0
84.007 Federal Supplemental Educational Opportunity Grants $23,207 - 0
84.033 Federal Work-Study Program $17,546 - 0

Contacts

Name Title Type
H3PCNTGZMBJ3 Lydia Denasha Auditee
7156344790 Brian Anderson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedules 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The University utilizes a provisional federally negotiated indirect cost rate and therefore has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedules of expenditures of federal and state awards (the “Schedules”) include the federal and state grant activity of the University under programs of the federal and state government for the year ended June 30, 2023. The information in these schedules 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) and State Single Audit Guidelines, issued by the Wisconsin Department of Administration. Because the schedules present only a selected portion of the operations of the University, they are not intended to, and do not, present the net position, changes in net position, or cash flows of the University.
Title: Subrecipients Accounting Policies: Expenditures reported on the schedules 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The University utilizes a provisional federally negotiated indirect cost rate and therefore has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The University does not have subrecipients or subrecipient expenditures.

Finding Details

Finding 2023-002
2023-002: Eligibility Requirement Federal Program information: Funding agency: U.S. Department of the Interior - Bureau of Indian Affairs Title: Assistance to Tribally Controlled Colleges and Universities AL number: 15.027 Award year and number: July 1, 2022 – June 30, 2023 Criteria – Title 25, U.S.C., section 1801(a)(7) defines “Indian Student Count” for the purposes of the calculation used in awarding funds for Assistance to Tribally Controlled Colleges and Universities. Condition – The University was not able to produce a Certificate of Indian Blood for three students in our sample of twenty-five. Cause - The University has had turnover in the Registrar position and was unable to locate these documents during the audit. Effect – As required by the grant, the University should be keeping official documentation to support its Indian Student Count. Recommendation - We recommend that management and those charged with governance create a policy to allow for proper record retention of documents used in supporting the Indian Student Count. Management's Response – The University agrees with the finding and will develop a policy for record retention.
Finding 2023-002
2023-002: Eligibility Requirement Federal Program information: Funding agency: U.S. Department of the Interior - Bureau of Indian Affairs Title: Assistance to Tribally Controlled Colleges and Universities AL number: 15.027 Award year and number: July 1, 2022 – June 30, 2023 Criteria – Title 25, U.S.C., section 1801(a)(7) defines “Indian Student Count” for the purposes of the calculation used in awarding funds for Assistance to Tribally Controlled Colleges and Universities. Condition – The University was not able to produce a Certificate of Indian Blood for three students in our sample of twenty-five. Cause - The University has had turnover in the Registrar position and was unable to locate these documents during the audit. Effect – As required by the grant, the University should be keeping official documentation to support its Indian Student Count. Recommendation - We recommend that management and those charged with governance create a policy to allow for proper record retention of documents used in supporting the Indian Student Count. Management's Response – The University agrees with the finding and will develop a policy for record retention.