Finding Text
Federal program information:
Funding agency: U.S. Department of Education
Title: Impact Aid Program
Assistance Listing number: 84.041
Award year: July 1, 2023 to June 30, 2024
Compliance Requirement: Reporting
The District made significant progress in this area for fiscal year 2024.
Condition: During our testwork over reporting we found the following:
The District had different student numbers submitted on the application for Impact Aid compared to the
student verification listing that were provided to the Pueblo Governors for a net difference of one student.
The District could not provide evidence to show that the certifications of the Native American students were
signed by the Governor of the Pueblo for 4 of the 25 students tested as there were two Pueblos who did not
certify their students for the District.
The District did make progress on this finding during FY 2024 as there was a very small variance between the
application for Impact Aid compared to the student verification numbers.
Criteria: According to OMB No. 1810-0687, the Application for Impact Aid must include the correct number of
children that attend the District who live on Indian lands (Section 7003(a)(1)(C). According to District’s policy for
certifying the enrollment of Native American Students, the District requires that the Governor of the surrounding
Pueblos certify which Pueblo members are attending the District’s schools by signing that they submitted a complete
and accurate list to the District.
Questioned Costs: None.
Effect: The District is not in compliance with the Special Reporting requirement as the rosters provided from the Student
Information System and on the Grant Application, showed a net difference of 1 student more on the application than the
number of students on the detailed listing.
Cause: There was turnover in the Impact Aid management during the fiscal year and the filing, obtaining the
certifications, and the reporting on the grant application was not accurately completed.
Auditor’s Recommendations: We recommend the District maintain the documentation used to determine how many
students were entered on the application as support for the subsequent audit and enter notes on any subsequent
listings of students indicating why there was a change from the listing used for the application. Also, we recommend
that the District continue to reach out to the Pueblo’s to certify the students every year.
Agency Response: District is continuing to work closely with the Impact Aid office at the federal level and with local
Pueblos to address this finding and ensure that all proper signatures are obtained for submission.
Responsible district position: Indian Education Director
Timeframe for corrective action plan: Immediately