Finding Text
Finding Number: 2022-001 Repeat Finding: Yes, 2021-002 Program Names/Assistance Listing Titles: Indian School Equalization; Indian Education Facilities, Operations, and Maintenance Assistance Listing Numbers: 15.042; 15.047 Federal Award Numbers: A19AV00865 Questioned Costs: N/A Federal Agency: U.S. Department of the Interior Pass-Through Agency: Bureau of Indian Affairs Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Reporting CRITERIA Per the grant agreement, the School is required to file SF-425 Quarterly Financial Statements (2 CFR Subpart D ?200.327). Furthermore, the reports should agree to the School?s supporting documentation for federal revenues. CONDITION The School did not meet its financial reporting obligations during the year. CAUSE The School did not have an adequate system in place to maintain compliance with these requirements EFFECT The School was not always in compliance with federal regulations and guidelines. Less than full compliance with these reporting requirements could potentially result in a reduction or discontinuation of program awards in the future. CONTEXT During our review of the School?s SF-425 reports, we noted the following: - The first quarter SF-425 report included $9,491 of non-federal revenues and $67 of nonfederal disbursements. - The second and third quarter SF-425 reports included $980 of non-federal revenues and $67 of non-federal disbursements. - The fourth quarter SF-425 report included $1,491 of non-federal revenues and $67 of non-federal disbursements. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The School should implement standard procedures to ensure submission of accurate reports. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.