Finding Text
Federal program information:
Funding agency: Department of Interior
Title: Indian School Equalization Program (ISEP)
Passed through the Bureau of Indian Education (BIE)
CFDA number: 15.042
Award number: AXCOVID01900000
Award period: July 1, 2019 – June 30, 2022
Criteria: The grant agreements require that an SF 425 report be submitted on a quarterly basis.
Condition and Context: One out of four SF 425 tested was filed late.
Questioned Costs: None
Cause: Due to the limited size of the School, the School did not file this SF 425 in time.
Effect: The SF 425 was filed late.
Auditor’s Recommendation: We recommend a monitoring system be in place to ensure that reports are filed on time.
Management’s Response: Management does not dispute these findings. All SF 425s were submitted for the fiscal year 2021. The issue with the untimely submission of one SF 425 was due to only having one employee, the Business Manager, operating the entire financial department. Currently, our SF 425 reports are up to date and are being submitted in a timely manner to our Superintendent for review then sent to our BIE Grants Specialist as well as to the BIE email inbox specifically intended for this purpose.