Finding 966341 (2023-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-29
Audit: 300789
Organization: Wide Ruins Community School (AZ)

AI Summary

  • Core Issue: The School failed to conduct timely background checks for employees working with Indian children, violating the Indian Child Protection Act.
  • Impacted Requirements: Noncompliance with the requirement for regular character investigations and retention of documentation as per federal standards.
  • Recommended Follow-up: Implement a system to ensure timely background checks and maintain proper documentation to comply with legal requirements.

Finding Text

Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐003 Repeat Finding: No Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Federal Agency: U.S Department of Interior Federal Award Number: A22AV00871 Pass‐Through Agency: Bureau of Indian Affairs Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests Provisions Criteria According to the Indian Child Protection and Family Violence Prevention Act (25 USC §3201 et. sec.), the School must conduct a character investigation 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. The investigation should be reinvestigated every five years. The Act further states that the School may employ individuals in those positions only if the individuals meet standards of character, no less stringent than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment (25 CFR part 63). Condition Timely background investigations were not retained for all employees. Cause School policies were not always followed to ensure timely background investigation were performed. Effect The School was not in compliance with the Indian Child Protection and Family Violence Prevention Act. Context The sample was not intended to be, and was not, a statistically valid sample. For one of 39 employee files reviewed, a character investigation was on file, but had not been performed timely. In addition, for one of 39 employee files reviewed, the School did not maintain a copy of the original FBI background investigation, and for one of 39 employees, there was no background check on file; therefore, we were unable to determine if the investigation was performed timely or if the employee was eligible for employment. Recommendation The School should ensure adequate character investigations are performed in a timely manner and documentation is retained to achieve full compliance with the School’s policies and the Indian Child Protection and Family Violence Prevention Act. Views of Responsible Officials See Corrective Action Plan. Page

Categories

Special Tests & Provisions Significant Deficiency

Other Findings in this Audit

  • 389897 2023-001
    Material Weakness
  • 389898 2023-002
    Significant Deficiency
  • 389899 2023-003
    Significant Deficiency
  • 389900 2023-001
    Material Weakness
  • 389901 2023-002
    Significant Deficiency
  • 389902 2023-003
    Significant Deficiency
  • 389903 2023-002
    Significant Deficiency
  • 389904 2023-001
    Material Weakness
  • 389905 2023-001
    Material Weakness
  • 966339 2023-001
    Material Weakness
  • 966340 2023-002
    Significant Deficiency
  • 966342 2023-001
    Material Weakness
  • 966343 2023-002
    Significant Deficiency
  • 966344 2023-003
    Significant Deficiency
  • 966345 2023-002
    Significant Deficiency
  • 966346 2023-001
    Material Weakness
  • 966347 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
15.042 Indian School Equalization Program $1.64M
15.047 Indian Education Facilities, Operations, and Maintenance $915,601
15.044 Indian Schools_student Transportation $753,745
15.046 Administrative Cost Grants for Indian Schools $545,530
15.043 Indian Child and Family Education $389,655
84.010 Title I Grants to Local Educational Agencies $372,714
15.042 Covid-19 Indian School Equalization Program $254,949
84.425 Covid-19 Education Stabilization Fund $86,637
84.027 Special Education_grants to States $86,128
32.009 Covid-19 Emergency Connectivity Fund Program $46,200
10.559 Summer Food Service Program for Children $46,162
84.424 Student Support and Academic Enrichment Program $42,765
15.151 Education Program Enhancements $38,624
10.553 School Breakfast Program $27,251
84.336 Teacher Quality Partnership Grants $24,600
10.555 Covid-19 National School Lunch Program $19,193
93.421 Covid-19 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $14,976
10.555 National School Lunch Program $7,002
84.358 Rural Education $3,808