Finding 1153126 (2024-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-09-16

AI Summary

  • Core Issue: The School failed to conduct timely character investigations for employees in contact with Indian children, violating federal regulations.
  • Impacted Requirements: Noncompliance with the Indian Child Protection and Family Violence Protection Act, specifically regarding background checks and character standards.
  • Recommended Follow-up: Review and improve human resources procedures to ensure all required employees have current character investigations on file.

Finding Text

Finding Number: 2024-003 Repeat Finding: Similar to prior year finding 2023-004 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Federal Agency: U.S. Department of the Interior Federal Award Number: A23AV00811 Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Special Tests and Provisions Criteria: According to the Indian Child Protection and Family Violence Protection Act (25 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 contact with, or control over, Indian children. The investigation should be reinvestigated every five years. The Act further states that the School may employee individuals in those positions only if the individuals meet standards of character, no less stringent than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment (25 CFR part 63). Condition: The School did not have timely character investigations performed for all employees. Effect: Noncompliance with federal regulation. Cause: Management oversight. Context: For three of 20 employees tested, the School did not maintain a current and full background check and character investigation on file. Recommendation: The School should review its human resources procedures to ensure that current character investigations are maintained for all required employees. Response: The School’s responses are presented in a separate document. Contact person: Dolores Silva, Chief Financial Officer

Corrective Action Plan

2024-003: Special Tests and Provisions Type of Finding: Noncompliance, Material Weakness Context: For three of 20 employees tested, the School did not maintain a current and full background check and character investigation on file. Repeat Finding: Similar to prior year finding 2023-004. Action planned in response to finding: Management will implement procedures to ensure that all employees have a current character investigation and background check on file. Planned completion date for corrective action plan: June 30, 2025 Name of the contact person responsible for corrective action: Dolores Silva, Chief Financial Officer

Categories

Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1153124 2024-002
    Material Weakness Repeat
  • 1153125 2024-002
    Material Weakness Repeat
  • 1153127 2024-004
    Material Weakness Repeat
  • 1153128 2024-004
    Material Weakness Repeat
  • 1153129 2024-004
    Material Weakness Repeat
  • 1153130 2024-004
    Material Weakness Repeat
  • 1153131 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.95M
15.046 Administrative Cost Grants for Indian Schools $1.50M
15.047 Indian Education Facilities, Operations, and Maintenance $782,276
84.027 Special Education Grants to States $770,928
15.042 Indian School Equalization $743,457
15.044 Indian Schools Student Transportation $560,511
84.336 Teacher Quality Partnership Grants $377,974
10.555 National School Lunch Program $311,966
84.287 Twenty-First Century Community Learning Centers $220,371
84.424 Student Support and Academic Enrichment Program $134,393
84.060 Indian Education Grants to Local Educational Agencies $133,637
10.553 School Breakfast Program $121,201
84.010 Title I Grants to Local Educational Agencies $107,364
15.043 Indian Child and Family Education $51,678
84.196 Education for Homeless Children and Youth $32,186
15.149 Focus on Student Achievement $10,968
10.559 Summer Food Service Program for Children $10,080
15.151 Education Enhancements $1,796