Finding Text
2022-002 —Reporting – Material Weakness over Internal Control and
Noncompliance (Repeat of Finding 2021-003, 2020-006 and 2019-006)
Federal program information:
Funding agency: Department of Interior
Title: Indian School Equalization Program (ISEP)
Passed through the Bureau of Indian Education (BIE)
CFDA number: 15.042
Award number: A18AV00671
Award period: July 1, 2019 – June 30, 2022
Criteria: Grant agreements require that an SF 425 report be submitted on a quarterly basis.
Condition: Two out of four SF 425 reports tested were filed late.
Questioned Costs: None
Cause: Due to the limited size of the School, the School did not file these SF 425 reports on time.
Effect: SF 425 reports were filed late.
Auditor’s Recommendation: We recommend a monitoring system be in place to ensure that reports are filed on time.
Management’s Response: Management does not dispute these findings. All SF 425 reports were submitted for the fiscal year 2022. The issue with the untimely submission of two SF 425 reports (a few days late) was due to only having one employee, the Business Manager, operating the entire financial department. Currently, our SF 425 reports are up to date and are being submitted in a timely manner to our Superintendent for review then sent to our BIE Grants Specialist as well as to the BIE email inbox specifically intended for this purpose.