Finding 392410 (2023-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-04-05
Audit: 302745
Organization: Sicangu Oyate Ho, INC (SD)
Auditor: Blue Arrow INC

AI Summary

  • Core Issue: The School failed to conduct and document required character investigations for employees working with Indian children, violating the Indian Child Protection and Family Violence Prevention Act.
  • Impacted Requirements: Compliance with background investigation standards every five years for employees in positions involving regular contact with children.
  • Recommended Follow-Up: Implement a system to ensure timely character investigations and proper documentation to meet legal requirements.

Finding Text

2023-003 Special Tests and Provisions Compliance Requirement (Material Weakness) - Repeated and Modified (Prior Year Finding 2022-001) Federal Program Information: Funding Agency Title Federal Assistance Listing Number(s) Award Year and Number U.S. Department of Interior Indian School Equalization Program 15.042 2022; A22AV00769 U.S. Department of Interior Indian Schools Student Transportation 15.044 2022; A22AV00769 U.S. Department of Interior Administrative Cost Grants for Indian Schools 15.046 2022; A22AV00769 U.S. Department of Interior Indian Education Facilities, Operations, and Maintenance 15.047 2022; A22AV00769 U.S. Department of Education Title I Grants to Local Educational Agencies 84.010 2022; A22AV00769 U.S. Department of Education Special Education Grants to States 84.027 2022; A22AV00769 U.S. Department of Education Education Stabilization Fund 84.425 2022; A22AV00769 Criteria or Specific Requirement: In accordance with the Indian Child Protection and Family Violence Protection Act, the School is required to conduct an investigation of the character of each individual who is employed or is being considered for employment by the School in a position that involves regular contact with, or control over, Indian children. The individual should be re-investigated every five years. The Act further states that the School may employ 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 was unable to locate records indicating character investigations had been performed for all employees in positions that involve regular contact with children. Cause: Turnover in School adjudicators led to a lapse in the required performance and documentation of background investigations. The School did not adhere to written policy regarding the storage of character investigation. Effect: The School is not in compliance with the Indian Child Protection and Family Violence Prevention Act requirements. Auditor's Recommendations: The School should ensure adequate character investigations are performed and documentation is maintained in a timely manner to achieve full compliance with the Indian Child Protection and Family Violence Prevention Act.

Categories

Special Tests & Provisions Material Weakness

Other Findings in this Audit

  • 392395 2023-002
    Significant Deficiency Repeat
  • 392396 2023-003
    Material Weakness Repeat
  • 392397 2023-002
    Significant Deficiency Repeat
  • 392398 2023-003
    Material Weakness Repeat
  • 392399 2023-002
    Significant Deficiency Repeat
  • 392400 2023-003
    Material Weakness Repeat
  • 392401 2023-002
    Significant Deficiency Repeat
  • 392402 2023-003
    Material Weakness Repeat
  • 392403 2023-002
    Significant Deficiency Repeat
  • 392404 2023-003
    Material Weakness Repeat
  • 392405 2023-002
    Significant Deficiency Repeat
  • 392406 2023-003
    Material Weakness Repeat
  • 392407 2023-002
    Significant Deficiency Repeat
  • 392408 2023-003
    Material Weakness Repeat
  • 392409 2023-002
    Significant Deficiency Repeat
  • 392411 2023-002
    Significant Deficiency Repeat
  • 392412 2023-003
    Material Weakness Repeat
  • 968837 2023-002
    Significant Deficiency Repeat
  • 968838 2023-003
    Material Weakness Repeat
  • 968839 2023-002
    Significant Deficiency Repeat
  • 968840 2023-003
    Material Weakness Repeat
  • 968841 2023-002
    Significant Deficiency Repeat
  • 968842 2023-003
    Material Weakness Repeat
  • 968843 2023-002
    Significant Deficiency Repeat
  • 968844 2023-003
    Material Weakness Repeat
  • 968845 2023-002
    Significant Deficiency Repeat
  • 968846 2023-003
    Material Weakness Repeat
  • 968847 2023-002
    Significant Deficiency Repeat
  • 968848 2023-003
    Material Weakness Repeat
  • 968849 2023-002
    Significant Deficiency Repeat
  • 968850 2023-003
    Material Weakness Repeat
  • 968851 2023-002
    Significant Deficiency Repeat
  • 968852 2023-003
    Material Weakness Repeat
  • 968853 2023-002
    Significant Deficiency Repeat
  • 968854 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
15.042 Indian School Equalization Program $6.02M
15.046 Administrative Cost Grants for Indian Schools $1.72M
84.425 Education Stabilization Fund $1.68M
84.010 Title I Grants to Local Educational Agencies $1.55M
15.047 Indian Education Facilities, Operations, and Maintenance $1.16M
84.027 Special Education_grants to States $1.03M
15.044 Indian Schools_student Transportation $870,251
15.043 Indian Child and Family Education $381,366
10.555 National School Lunch Program $291,239
15.151 Education Program Enhancements $220,735
84.060 Indian Education_grants to Local Educational Agencies $199,695
10.553 School Breakfast Program $95,436
84.336 Teacher Quality Partnership Grants $92,154
84.424 Student Support and Academic Enrichment Program $86,309
15.130 Indian Education_assistance to Schools $84,347
15.149 Focus on Student Achievement Project $29,026
84.196 Education for Homeless Children and Youth $21,945
10.582 Fresh Fruit and Vegetable Program $21,341
10.559 Summer Food Service Program for Children $20,705
84.358 Rural Education $185