Finding Text
2023-001 — Reporting
Federal program information:
Funding Agency: U.S. Department of the Interior
Title: Repair and Replacement of Indian Schools
Assistance Listing Number : 15.062
Award Numbers: A17AV00738
Award Periods: July 1, 2017 – June 30, 2022
Criteria: Quarterly SF-425, Federal Financial Reports, are required for the Repair and Replacement of Indian Schools program according to its grant agreement with the Bureau of Indian Education (BIE).
Condition: The Department prepares one quarterly SF-425 for all of the programs awarded under the BIE grant. However, the expenditures of the Repair and Replacement of Indian Schools program were not included in the total expenditures reported in the quarterly SF-425 reports.
Context: All four quarterly SF-425 reports for the Repair and Replacement of Indian Schools program.
Questioned Costs: None.
Cause: The Repair and Replacement of Indian Schools program funding was received under a prior grant contract, which ended on June 30, 2022. The Department therefore did not include fiscal year 2023 expenditures of this program in its quarterly SF-425 reports under its new grant contract.
Effect: The Department is not in compliance with the reporting requirements for this program.
Auditor’s Recommendations: The Department should either include the expenditures of the Repair and Replacement of Indian Schools program in its current quarterly SF-425 reports to the BIE or prepare a separate report for these expenditures since it was funded under a prior grant contract. Additionally, the Department should develop and utilize a detailed calendar to ensure reports are submitted in accordance with the grant agreements.
Management’s Response: The Grants Manager has updated our internal worksheet used for preparation of the SF-425 for our BIE programs so that the Repair and Replacement of Indian Schools expenditures are reported. The Grants Manager has also developed a reporting matrix for all of the Department’s grants.