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Finding Number: 2022-002 Repeat Finding: No Program Name/Assistance Listing Title: Indian School Equalization Program Assistance Listing Number: 15.042 Federal Agency: U.S. Department of Interior Federal Award Number: A19AV00933 Pass-Through Agency: Bureau of Indian Education Questioned Costs: N/A Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting CRITERIA The Single Audit Reporting Package must have a report submitted nine months after fiscal yearend (2 CFR 200.512). The Hall is required to report cumulative program outlays and program income on the Federal Financial Report, SF-425. Quarterly and semi-annual interim reports shall be submitted no later than 30 days after the end of each reporting period. CONDITION The Hall did not provide all of the audit information for fiscal year 2021-22 in a timely manner to allow sufficient time for the audit to be completed by the deadline. The Hall did not follow federal reporting requirements. CAUSE Hall policies were not always followed or controls were not in place to ensure complete and accurate information could be provided timely. EFFECT The Hall was not always in compliance with federal guidelines. CONTEXT The sample was not intended to be, and was not, a statistically valid sample. The Hall did not provide all of the audit information for fiscal year 2021-22 in a timely manner to allow sufficient time for the audit to be submitted by the deadline. The SF-425 report for reporting period ending September 30, 2021 was not submitted within 30 days of the end of the reporting period. Amounts reported on the SF-425 reports include all income and expense for the Hall rather than just federal receipts and disbursements. In addition, the amounts reported reporting periods ending December 31, 2021, March 31, 2022, and June 30, 2022 were not cumulative. RECOMMENDATION The Hall should design and implement effective internal control procedures to timely close out the trial balance and provide all of the necessary audit evidence to ensure the general ledger, financial statements and related notes are free from material misstatements. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.