Finding Text
#2025-006 FINDING: Reporting Federal Program Affected: All major federal programs Compliance Requirement: Reporting Questioned Costs: None Condition and Cause: The SF425 reported expenditures did not match internal records. The School did not have an internal control process in place to identify errors in program expenditures reported and actual expenditure activity per the general ledger. The report submission was filed late according to the grant agreement deadline for BIE programs. Additionally, documentation could not be obtained to support the submission of the SF425 and Sustainability Plan required by the Substance Abuse and Mental Health Projects of Regional and National Significance program. The School’s Data Collection Form was not filed by the 3/31/26 due date. Criteria and Effect: Reporting of federal program activity must agree to the recorded expenditures in the general ledger. Reporting requirements must follow the deadlines outlined by the agreements and Office of Management and Budget. Repeat Finding from Prior Year: Yes, #2024-006 Recommendation: We recommend the School begin reconciling individual program expenditure activity to the completed report before submission. We recommend timely filing submissions within the grant agreement specifications and retaining auditable documentation to support the submission. Response/Corrective Action Plan: See Corrective Action Plan.