Finding Text
2023-007 — Reporting – Significant Deficiency in Internal Control Over Compliance and
Noncompliance (Repeat of Finding 2022-005, 2021-002 and 2020-004)
Federal program information:
Funding agencies: U.S. Department of Interior and
U.S. Department of Education
Titles: Assistance to Tribally Controlled Community
Colleges; Higher Education Institutional Aid; and
Education Stabilization Fund
ALN Number: 15.027, 84.031, and 84.425
Award years: Various
Criteria: According to 2 CFR Section 200.328, nonfederal entities may be required to submit
performance reports at least annually as required by the terms of the federal award. In
addition, ALN 84.425 requires quarterly expenditure and budget reports.
Condition: The College did not submit annual performance reports on time for all three
programs. The annual report for ALN 84.031 was inaccurate. In addition, two quarterly reports
required for ALN 84.425 were not submitted timely.
Cause: The College did not have sufficient procedures in place to ensure that the reports
were completed timely and accurately.
Effect: The three annual reports and two quarterly reports examined were submitted after the
required time and one report was inaccurate.
Questioned Costs: None
Context: The annual reports and two quarterly reports were not submitted timely and one
report was not accurate.
Recommendation: The College should ensure that all grant reports are prepared in a timely
manner and are accurate.
Management’s Response: The College will ensure that all grant reports are reviewed in detail
and information reported will be traced to the source reports by the reviewer. The College
also implemented policies and procedures to ensure all grant reports are submitted prior to
the due date.