Finding Text
Finding Number: 2023-001
Repeat Finding: Yes, 2022-002
Program Name/Assistance Listing Title: Indian School Equalization Program
Assistance Listing Number: 15.042,
Federal Agency: U.S. Department of Interior
Federal Award Number: A22AV00872
Pass-Through Agency: Bureau of Indian Education
Questioned Costs: N/A
Type of Finding: Material Weakness
Compliance Requirement: Reporting
CRITERIA
In accordance with the Uniform Guidance 2 CFR 200.512(a), recipients must submit a data collection
form which states whether the audit was completed in accordance with this part and provides information
with the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days
after the receipt of the audit report, or nine months after the end of the audit period. Additionally, the Hall
is required to report cumulative program outlays and program income on the Federal Financial Report,
SF-425. Quarterly and semi-annual interim reports shall be submitted no later than 30 days after the end
of each reporting period.
CONDITION
The Hall did not follow federal reporting requirements.
CAUSE
Lack of sufficient internal controls with respect to reporting requirements.
EFFECT
The Hall was not always in compliance with federal guidelines.
CONTEXT
The SF-425 report for reporting period ending September 30, 2022 was not submitted within 30 days of
the end of the reporting period. Amounts reported on the SF-425 reports include all income and expense
for the Hall rather than just federal receipts and disbursements. In addition, the amounts reported for the
reporting periods ending December 31, 2022, March 31, 2023, and June 30, 2023 were not cumulative.
Additionally, the data collection form for the year ended June 30, 2023, was not filed within nine months
of year-end. RECOMMENDATION
We recommend the Hall evaluate their policies and procedures regarding report submission to ensure
timely and accurate submission of all compliance reports.