Finding Text
Finding Number: 2024-002
Repeat Finding: No
Program Names/Assistance Listing Titles:
Assistance
Listing
Numbers:
Federal Award
Numbers:
Questioned
Costs:
Indian School Equalization 15.042 A23AV00840 N/A
Indian Education Facilities, Operation, and
Maintenance 15.047 A23AV00840 N/A
Federal Agency: U.S. Department of the Interior
Pass-Through Agency: Bureau of Indian Affairs
Type of Finding: Noncompliance, Significant Deficiency
Compliance Requirements: Reporting
Criteria
The School is required to file the Federal Financial Report, SF-425. Quarterly and semi-annual reports
are required to be submitted no later than 30 days after the end of each reporting period. Annual
reports are required to be submitted no later than 90 days at the end of each reporting period. The
SF-425 should report expenditures for each quarter.
Condition
Federal reporting deadlines were not met during the year and expenditures are not appropriately
reported.
Cause
The School did not have an adequate system in place to monitor compliance with reporting.
Effect
The School was not always in compliance with federal regulations and guidelines. Less than full
compliance with these reporting requirements could potentially result in a reduction or
discontinuation of program awards in the future.
Context
The sample was not intended to be, and was not, a statistically valid sample. The SF-425 for period
ending 12/31/23 was not submitted within 30 days of the end of the reporting period. The SF-425
reports for period ending 3/31/24 and 6/30/24 reported revenues for the period rather than
expenditures.
Recommendation
The School should implement standard procedures for the creation and submission of accurate
reports on a timely basis.
Views of Responsible Officials
See Corrective Action Plan.