Finding 966226 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-29

AI Summary

  • Core Issue: Background checks for employees with contact with Indian children were incomplete or outdated.
  • Impacted Requirements: Non-compliance with the Indian Child Protection and Family Violence Prevention Act and five-year background check mandate.
  • Recommended Follow-Up: Conduct annual independent reviews of background check files to ensure compliance and proper maintenance.

Finding Text

Criteria: The Indian Child Protection and Family Violence Prevention Act requires Indian tribes and tribal organizations that receive funds under the ISDEAA or the Tribally Controlled Schools Act to conduct an investigation of the character of each individual who is employed or is being considered for employment in a position that involves regular contact with, or control over, Indian children. In addition, background investigations must be completed every five years and adjudicated by an adjudicating official with proper training and credentials. Condition: Background checks were not available for two employees selected for testing. The background checks for two additional employees were not in compliance with the five-year requirement. Context: There were four exceptions noted in our sample of ten employees. Questioned Costs: None noted .Cause: Oversight of background checks was not being performed to ensure the School was complying with the requirements. Effect: The School is not in compliance with the Indian School Equalization Program or the Indian Child Protection and Family Violence Prevention Act. Identification of Prior Audit Finding: This finding is not a repeat of a prior year finding. Recommendation: We recommend the School implement an independent review of the background check files at least annually to ensure background check files are being properly completed, updated and maintained. Views of Responsible Officials: The views of management are included in the corrective action plan beginning on page 36.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 389784 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
15.042 Indian School Equalization Program $1.54M
15.047 Indian Education Facilities, Operations, and Maintenance $560,303
15.046 Administrative Cost Grants for Indian Schools $545,185
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $357,678
15.044 Indian Schools_student Transportation $296,412
84.425 Education Stabilization Fund $245,463
84.010 Title I Grants to Local Educational Agencies $162,361
84.027 Special Education_grants to States $108,708
15.062 Replacement and Repair of Indian Schools $105,416
15.151 Education Program Enhancements $69,212
10.555 National School Lunch Program $63,889
10.553 School Breakfast Program $32,534
84.060 Indian Education_grants to Local Educational Agencies $31,306
84.424 Student Support and Academic Enrichment Program $21,320
84.336 Teacher Quality Partnership Grants $16,673
15.149 Focus on Student Achievement Project $15,142
10.582 Fresh Fruit and Vegetable Program $10,810
84.358 Rural Education $2,000