Finding 1204856 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 396487
Organization: Gila Crossing Community School (AZ)

AI Summary

  • Core Issue: The School failed to conduct timely character reinvestigations for employees working with Indian children, violating the Indian Child Protection Act.
  • Impacted Requirements: Compliance with the Act requires reinvestigations every five years and proper documentation of suitability determinations.
  • Recommended Follow-up: Implement stronger controls and policies to ensure timely reinvestigations and maintain complete documentation for all employees.

Finding Text

Finding Number: 2025‐001 Repeat Finding: Yes, 2024‐001, 2023‐001 Program Name/Assistance Listing Title: Indian School Equalization Program Assistance Listing Number: 15.042 Federal Agency(ies): U.S. Department of Interior Federal Award Number: A24AV00760 Pass‐Through Agency: Bureau of Indian Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria According to the Indian Child Protection and Family Violence Prevention Act 925 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 conduct with, or control over, Indian children. The individual should be reinvestigated every five years. In addition, individuals in those positions must meet the required standards of character no less stringent than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment (25 CFS part 63). Condition The School did not complete character reinvestigations timely for all employees. In addition, the School did not properly document completed character reinvestigations for all employees. Cause School policies were not always followed and controls were not in place to ensure character reinvestigations were performed timely and properly documented. Effect The School was not in compliance with the Indian Child Protection and Family Violence Prevention Act. Context During our review of the School’s character investigations, we noted the following: - For four of 25 character investigations reviewed, the five year reinvestigation was not completed within five years. Of the four character investigations, two were a repeat finding from the prior year audit. - For three of 25 character investigations reviewed, the School did not maintain evidence that the suitability determination was conducted. Although a character investigation was performed by the FBI and favorable results were communicated to the School, the Certification of Investigation and Adjudication form were not completed and signed by an appropriate adjudicating official until being informed by auditors. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The School should ensure character investigations are performed in a timely manner to achieve full compliance with the School’s policies and the Indian Child Protection and Family Violence Prevention Act. Views of Responsible Officials See Corrective Action Plan.

Corrective Action Plan

Finding Numbers: 2025‐001, 2024‐001, 2023‐001 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: Holena Lebron, Superintendent Anticipated Completion Date: June 30, 2026 Planned Corrective Action: The School did not complete character reinvestigations timely for all employees. - An internal review identified that employee suitability determinations and five‐year reinvestigations were not consistently tracked. - To address this, the administration will review all personnel files to identify employees who are due or overdue for reinvestigation. Any overdue determinations will be completed immediately. A tracking system will be implemented to monitor the five‐year requirement and ensure reinvestigations are completed on time moving forward. Periodic file reviews will also be conducted to maintain compliance.

Categories

Special Tests & Provisions Significant Deficiency

Other Findings in this Audit

  • 1204857 2025-002
    Material Weakness Repeat
  • 1204858 2025-002
    Material Weakness Repeat
  • 1204859 2025-002
    Material Weakness Repeat
  • 1204860 2025-003
    Material Weakness Repeat
  • 1204861 2025-003
    Material Weakness Repeat
  • 1204862 2025-004
    Material Weakness Repeat
  • 1204863 2025-004
    Material Weakness Repeat
  • 1204864 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
15.042 INDIAN SCHOOL EQUALIZATION $3.50M
15.046 ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS $1.08M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $765,781
15.047 INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE $573,969
84.425 EDUCATION STABILIZATION FUND $540,242
84.027 SPECIAL EDUCATION GRANTS TO STATES $520,149
15.043 INDIAN CHILD AND FAMILY EDUCATION $384,206
10.555 NATIONAL SCHOOL LUNCH PROGRAM $268,900
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $218,813
15.044 INDIAN SCHOOLS STUDENT TRANSPORTATION $146,383
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $120,976
10.553 SCHOOL BREAKFAST PROGRAM $113,830
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $65,002
10.559 SUMMER FOOD SERVICE PROGRAM $38,054
84.336 TEACHER QUALITY PARTNERSHIP GRANTS $12,538