Finding Text
Finding Number: 2023‐004
Repeat Finding: No
Program Names/Assistance Listing Titles:
Assistance
Listing
Numbers:
Federal Award
Numbers:
Questioned
Costs:
Indian School Equalization Program 15.042 A22AV00793 N/A
Administrative Cost Grants for Indian Schools 15.046 A22AV00793 N/A
COVID‐19 Education Stabilization Fund 84.425 A22AV00793 N/A
Federal Agencies: U.S. Department of the Interior, U.S. Department of Education
Pass‐Through Agency: Bureau of Indian Affairs
Type of Finding: Noncompliance, Significant Deficiency
Compliance Requirements: Reporting
Criteria
The School is required to file the Federal Financial Report, SF‐425 to report program outlays and
program income as prescribed by the Federal Awarding Agency.
Condition
Financial reporting obligations were not met during the year.
Cause
Adequate review systems were not in place for management to monitor compliance with these
requirements and ensure accurate amounts were reported.
Effect
The School was not always in compliance with federal regulations and guidelines.
Context
The School reported incorrect expenditures for one of four quarterly reports reviewed. The School
included both federal and non‐federal expenditures in the reporting. The sample was not intended
to be, and was not, a statistically valid sample.
Recommendation
The School should implement review procedures to ensure the information reported on the
Federal Financial Report, SF‐425, is accurate and appropriate.
Views of Responsible Officials
See Corrective Action Plan.