Finding 508253 (2024-001)

Significant Deficiency Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2024-11-18

Audit: 328780

Organization: Lac Courte Oreilles Ojibwa Community College (WI)

Auditor: Wipfli LLP

AI Summary

Core Issue: The University failed to provide necessary documentation (Certificate of Indian Blood) for four out of twenty-five students, impacting eligibility for federal funding.
Impacted Requirements: Compliance with Title 25, U.S.C., section 1801(a)(7) regarding the accurate calculation of the Indian Student Count is essential for grant eligibility.
Recommended Follow-Up: Management should implement a policy for better record retention to ensure all required documents are maintained and accessible.

Finding Text

2024-001: Eligibility Requirement Federal Program information: Funding agency: U.S. Department of the Interior - Bureau of Indian Affairs Title: Assistance to Tribally Controlled Colleges and Universities AL number: 15.027 Award year and number: July 1, 2023 – June 30, 2024 Criteria – Title 25, U.S.C., section 1801(a)(7) defines “Indian Student Count” for the purposes of the calculation used in awarding funds for Assistance to Tribally Controlled Colleges and Universities. Condition – The University was not able to produce a Certificate of Indian Blood for four students in our sample of twenty-five. Cause - The University has had turnover in the Registrar position and was unable to locate these documents during the audit. Effect – As required by the grant, the University should be keeping official documentation to support its Indian Student Count. Recommendation - We recommend that management and those charged with governance create a policy to allow for proper record retention of documents used in supporting the Indian Student Count. Management's Response – The University agrees with the finding and will develop a policy for record retention.

Corrective Action Plan

The Lac Courte Oreilles Ojibwe University (LCOOU) has currently implemented an admissions procedure to guarantee that all self-identified United States (US) federally recognized American Indian/Alaska Native (AI/AN) students’ documentation of tribal enrollment is verified, collected, and secured. All students that apply to the institution who self-identify and are affiliated with a US federally recognized tribe, band or nation must provide verification of tribal enrollment to be fully admitted as an LCOOU student. If this documentation is not provided, students can still register; however, will not be included in the annual Indian student count submitted to the Bureau of Indian Education. All continuing students who have matriculated to the institution with a self-identified tribal affiliation will be reviewed to confirm that all tribal enrollment documentation is collected and securely stored. The LCOOU Registrar’s office will closely monitor student’s files throughout the academic year to make certain all files are completed.

Other Findings in this Audit

1084695 2024-001

Significant Deficiency Repeat

Programs in Audit

ALN	Program Name	Expenditures
84.031	Higher Education_institutional Aid	$3.95M
15.027	Assistance to Tribally Controlled Community Colleges and Universities	$2.55M
15.028	Tribally Controlled Community College Endowments	$2.05M
84.063	Federal Pell Grant Program	$520,938
84.042	Trio_student Support Services	$324,514
10.527	New Beginnings for Tribal Students	$251,365
84.299	Indian Education -- Special Programs for Indian Children	$203,074
10.517	Tribal Colleges Extension Programs	$162,224
10.221	Tribal Colleges Education Equity Grants	$132,346
10.222	Tribal Colleges Endowment Program	$87,103
10.500	Cooperative Extension Service	$84,989
10.237	Next Generation of Diverse Food and Agriculture Professionals	$76,132
10.227	1994 Institutions Research Program	$74,059
47.041	Engineering	$36,756
47.076	Education and Human Resources	$36,070
84.425	Education Stabilization Fund	$35,936
20.215	Highway Training and Education	$31,650
84.007	Federal Supplemental Educational Opportunity Grants	$24,568
45.311	Native American and Native Hawaiian Library Services	$24,556
93.587	Promote the Survival and Continuing Vitality of Native American Languages	$24,162
20.205	Highway Planning and Construction	$18,648
84.048	Career and Technical Education -- Basic Grants to States	$15,176
10.443	Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers	$14,315
84.415	State Tribal Education Partnership (step)	$4,712
84.033	Federal Work-Study Program	$4,573