Finding Text
2024-005: Reporting – 84.041 Impact Aid (U.S. Department of Education)
U.S Department of Education
Criteria
To ensure all data provided for completing the application is accurate and properly certified
prior to submitting the application, an entity should have controls in place to mitigate risk.
Condition
We noted that the District was unable to support student enrollment information with review
or approval by tribal leaders, BIA/tribal realty, or the special education director prior to
submitting the application.
Effect
There is an increased risk of the student counts not being accurate thus, leading to their grant
award amounts to be miscalculated.
Cause
Management oversight.
Questioned Costs
None
Context
The District filed one application for Impact Aid funding. This application was found to be
missing documentation of formal review and approval by tribal leaders, BIA/tribal realty, or the
special education director.
Repeat Finding
No
Recommendation
The District should ensure they are obtaining formal review and approval of student enrollment
information by tribal leaders, BIA/tribal realty, and the special education director.
Views of Responsible Officials and Planned Corrective Actions
This finding was noted by the auditors on the Impact Aid application submitted in January
2023. Both applications submitted in January of 2024 and 2025 had the proper
support showing student enrollment information with review or approval by tribal authority prior
to submitting the application. Applications made in the future will continue to have the required
documentation to support the application.