Finding Text
2025-006 — Reporting – Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat of Finding 2024-006, 2023-007, 2022-005, 2021-002, and 2020-004) Federal program information: Funding agencies: U.S. Department of Interior and U.S. Department of Education Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid ALN Number: 15.027 and 84.031 Award years: Various Criteria: According to 2 CFR Section 200.328, nonfederal entities may be required to submit performance reports at least annually as required by the terms of the federal award. Condition: The College did not submit annual performance reports on time for the programs. Additionally, the annual report submitted for the ALN 15.027 was submitted with inaccurate information. Cause: The College did not have sufficient procedures in place to ensure that the reports were completed timely and accurately. Effect: Submitting inaccurate and untimely reports is noncompliance with grant requirements and could lead to decreased or loss of funding. Questioned Costs: None. Context: The annual reports were not submitted timely, and one report was not accurate. Recommendation: The College should ensure that all grant reports are prepared in a timely manner and are accurate. Management’s Response: The College concurs with the finding. Annual performance reports will be submitted on time as required by the funding agency. Management has developed a comprehensive listing of all reporting requirements and will utilize this information to ensure all reporting requirements are met.