FAC Explorer

Finding 559010 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-05-01
Audit: 355250
Organization: Oglala Lakota College (SD)
Auditor: Casey Peterson LTD

AI Summary

  • Core Issue: Annual reports (Form SF 425) for the years ending July 31, 2023, and July 31, 2024, were not filed on time.
  • Impacted Requirements: Reports should be submitted within 30 days for quarterly and interim, and within 90 days for annual filings after the reporting period.
  • Recommended Follow-Up: Program directors must ensure timely provision of information to the Federal Grant Manager to meet submission deadlines.

Finding Text

Head Start Cluster 93.600 Significant Deficiency Internal Control Over Reporting 2024-001 Condition: As of the January 2025 audit fieldwork date, the annual reports (Form SF 425) had not been filed for the years ended July 31, 2023 or July 31, 2024. Criteria: Instructions to Form SF-425, Federal Financial Report, require that quarterly and interim reports be submitted no later than 30 days after the reporting period and annual reports no later than 90 days after the reporting period. The reporting period ends July 31. Cause: The Federal Grant Manager was unable to obtain the information required for the report in order to complete the submission by the due date. The reports were filed on March 12, 2025 and have since been accepted by the granting agency. Effect: Required reports were not timely filed. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend that program directors provide information to the Federal Grant Manager timely to ensure reports are completed and submitted within established due dates. As noted, the July 31, 2023 and 2024 reports have since been filed and accepted by the federal agency. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.

Corrective Action Plan

Head Start Cluster 93.600 Significant Deficiency Internal Control over Reporting 2024-001 Condition: As of the January 2025 audit fieldwork date, the annual reports (Form SF 425) had not been filed for the years ended July 31, 2023 or July 31, 2024. Criteria: Instructions to Form SF-425, Federal Financial Report, require that quarterly and interim reports be submitted no later than 30 days after the reporting period and annual reports no later than 90 days after the reporting period. The reporting period ends July 31. Auditor’s Recommendation: We recommend that program directors provide information to the Federal Grant Manager timely to ensure reports are completed and submitted within established due dates. As noted, the July 31, 2023 and 2024 reports have since been filed and accepted by the federal agency. Management’s Response: Management will ensure that the Federal Grants Manager has access to all information necessary to submit reports for federal programs. As noted above, the reports were filed in March 2025 and have been accepted by the federal agency. If there are any questions regarding this plan, please contact Tanya Garnenez, Vice President of Business, at 605-455-6011. Respectfully, Tanya Garnenez, Vice President of Business Oglala Lakota College Kyle, South Dakota

Categories

Reporting

Other Findings in this Audit

  • 559011 2024-001
    Significant Deficiency
  • 1135452 2024-001
    Significant Deficiency
  • 1135453 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
15.027 Assistance to Tribally Controlled Community Colleges and Universities $9.06M
84.063 Federal Pell Grant Program $3.03M
84.031 Higher Education Institutional Aid $1.44M
47.076 Stem Education (formerly Education and Human Resources) $448,738
84.101 Career and Technical Education - Grants to Native Americans and Alaska Natives $444,611
84.299 Indian Education -- Special Programs for Indian Children $335,217
10.766 Community Facilities Loans and Grants $331,750
84.042 Trio Student Support Services $316,469
15.026 Indian Adult Education $305,818
10.221 Tribal Colleges Education Equity Grants $179,647
93.925 Scholarships for Health Professions Students From Disadvantaged Backgrounds $175,269
93.859 Biomedical Research and Research Training $147,903
10.500 Cooperative Extension Service $134,561
47.083 Integrative Activities $111,858
10.558 Child and Adult Care Food Program $111,682
84.007 Federal Supplemental Educational Opportunity Grants $70,000
84.033 Federal Work-Study Program $42,975
89.003 National Historical Publications and Records Grants $20,400
10.222 Tribal Colleges Endowment Program $18,957
45.149 Promotion of the Humanities Division of Preservation and Access $17,320
45.311 Native American and Native Hawaiian Library Services $10,000
10.227 1994 Institutions Research Grants $1,155
93.600 Head Start $713