Finding Text
SECTION III ? AUDIT FINDINGS IN RELATION TO FEDERAL AWARDS 2022-002 Special Tests and Provisions Test Work ? Repeated (Prior Year Finding 2021-003) Funding agency: U.S. Department of the Interior 07/01/2021 06 /? 30/2022 A19AV00941 Titles: Indian School Equalization program Assistance Listing Number: (ISEP) 15.042 Award Year: 07/01/2021 06 /? 30/2022 Award number: A19AV00941 CONDITION: During our test work over special tests and provisions, we noted the oversight agency (Bureau of Indian Education) conducted an investigation and found the background checks were not performed properly. Criteria: The Indian Child Protection and Family Violence Prevention Act (25 USC 3201 et seq.) requires Indian tribes and tribal organizations that receive funds under the ISDEAA or the Tribally Controlled Schools Act to conduct an investigation of the character of each individual who is employed or is being considered for employment by such Indian tribe or tribal organization in a position that involves regular contact with, or control over, Indian children. The Act further states that the Indian tribe or tribal organization may employ individuals in those positions only if the individual 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), as the Indian tribe or tribal organization establishes. Questioned Costs: Unknown Cause: The School policies were not followed or were not in place. Effect: The School is not in compliance with the special tests and provisions requirement. Repeat: Yes ? Years as Repeat Finding: One Auditor's Recommendation: We recommend that the School ensure that employees follow the policies and procedures that are in place along with the compliance requirements for the Indian School Equalization Program and ensure that that the compliance requirement is being followed. Views of Responsible Officials: The School agrees with this finding and has a plan in place to correct this.