FAC Explorer

Finding 1084695 (2024-001)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2024-11-18
Audit: 328780
Organization: Lac Courte Oreilles Ojibwa Community College (WI)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: The University failed to provide necessary documentation (Certificate of Indian Blood) for four out of twenty-five students, impacting eligibility for federal funding.
  • Impacted Requirements: Compliance with Title 25, U.S.C., section 1801(a)(7) regarding the accurate calculation of the Indian Student Count is essential for grant eligibility.
  • Recommended Follow-Up: Management should implement a policy for better record retention to ensure all required documents are maintained and accessible.

Finding Text

2024-001: 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, 2023 – June 30, 2024 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 four 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.

Categories

Eligibility

Other Findings in this Audit

  • 508253 2024-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.031 Higher Education_institutional Aid $3.95M
15.027 Assistance to Tribally Controlled Community Colleges and Universities $2.55M
15.028 Tribally Controlled Community College Endowments $2.05M
84.063 Federal Pell Grant Program $520,938
84.042 Trio_student Support Services $324,514
10.527 New Beginnings for Tribal Students $251,365
84.299 Indian Education -- Special Programs for Indian Children $203,074
10.517 Tribal Colleges Extension Programs $162,224
10.221 Tribal Colleges Education Equity Grants $132,346
10.222 Tribal Colleges Endowment Program $87,103
10.500 Cooperative Extension Service $84,989
10.237 Next Generation of Diverse Food and Agriculture Professionals $76,132
10.227 1994 Institutions Research Program $74,059
47.041 Engineering $36,756
47.076 Education and Human Resources $36,070
84.425 Education Stabilization Fund $35,936
20.215 Highway Training and Education $31,650
84.007 Federal Supplemental Educational Opportunity Grants $24,568
45.311 Native American and Native Hawaiian Library Services $24,556
93.587 Promote the Survival and Continuing Vitality of Native American Languages $24,162
20.205 Highway Planning and Construction $18,648
84.048 Career and Technical Education -- Basic Grants to States $15,176
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $14,315
84.415 State Tribal Education Partnership (step) $4,712
84.033 Federal Work-Study Program $4,573