Finding 979587 (2023-002)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-06-27

AI Summary

  • Core Issue: The College operated without an approved indirect cost rate, relying on a provisional rate during the year.
  • Impacted Requirements: Compliance with OMB’s Uniform Guidance, which mandates timely submission of indirect cost plans for federal and state funding.
  • Recommended Follow-Up: Ensure timely submission of future indirect cost proposals to the IBC, with the FY25 and FY26 proposals due by December 31, 2024.

Finding Text

Federal Awards 15.042 – Indian School Equalization 15.060 – Indian Vocational Training United Tribes Technical College 47.070 – Computer and Information Science and Engineering 47.076 – Education and Human Resources (R&D) 84.245A – Tribally Controlled Postsecondary Career and Technical Institutions 84.299A – Indian Education – Special Programs for Indian Children 84.425F – HEERF Institutional Support 84.425K – HEERF Tribally Controlled Colleges and Universities (TCCUs) Condition The College operated its indirect cost plan during the year without an approved indirect cost rate. The final approved IDC rate was received on January 12, 2024. Criteria: The Office of Management & Budget’s Uniform Guidance requires that the College receive approval of its indirect cost recovery rate whenever federal and state funded programs are to be charged to the plan. Current year plans are required to be submitted no later than six months following the close of the prior fiscal year. These plans are sent to the U.S. Department of Interior – Interior Business Center (IBC) for approval and determination of an allowable cost recovery rate. Cause: The College has not submitted (in a timely manner) an indirect cost rate proposal / plan to the IBC for review and approval. Effect: The College was using a provisional IDC rate during the year to charge indirect costs. Recommendation: Submission of the College’s indirect cost plan in a timely manner to IBC for plan and rate approval. Views of Responsible Officials and Planned Corrective Actions The FY23 and FY24 Indirect Costs Proposals were submitted and approved in January 2024. The College adjusted the IDC collections for FY23 and is currently using the FY24 IDC approved rate. The College continues to use an outside entity to work with UTTC Finance staff to complete future IDC Proposals in a timely manner. We expect the FY 25 and FY26 IDC Proposal to be submitted by December 31, 2024. The CFO is responsible to ensure this is completed.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 403144 2023-002
    Significant Deficiency Repeat
  • 403145 2023-002
    Significant Deficiency Repeat
  • 403146 2023-002
    Significant Deficiency Repeat
  • 403147 2023-002
    Significant Deficiency Repeat
  • 403148 2023-002
    Significant Deficiency Repeat
  • 403149 2023-002
    Significant Deficiency Repeat
  • 403150 2023-002
    Significant Deficiency Repeat
  • 403151 2023-002
    Significant Deficiency Repeat
  • 403152 2023-002
    Significant Deficiency Repeat
  • 979586 2023-002
    Significant Deficiency Repeat
  • 979588 2023-002
    Significant Deficiency Repeat
  • 979589 2023-002
    Significant Deficiency Repeat
  • 979590 2023-002
    Significant Deficiency Repeat
  • 979591 2023-002
    Significant Deficiency Repeat
  • 979592 2023-002
    Significant Deficiency Repeat
  • 979593 2023-002
    Significant Deficiency Repeat
  • 979594 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
15.060 Indian Vocational Training_united Tribes Technical College $7.79M
84.245 Tribally Controlled Postsecondary Career and Technical Institutions $4.06M
84.063 Federal Pell Grant Program $2.41M
84.425 Education Stabilization Fund $1.52M
15.042 Indian School Equalization Program $1.40M
47.076 Education and Human Resources $1.29M
84.299 Indian Education -- Special Programs for Indian Children $1.21M
84.031 Higher Education_institutional Aid $846,573
93.441 Indian Self-Determination $687,620
10.517 Tribal Colleges Extension Programs $526,342
81.049 Office of Science Financial Assistance Program $450,331
15.046 Administrative Cost Grants for Indian Schools $383,680
15.151 Education Program Enhancements $313,937
21.027 Coronavirus State and Local Fiscal Recovery Funds $264,624
84.010 Title I Grants to Local Educational Agencies $255,048
84.027 Special Education_grants to States $202,641
10.500 Cooperative Extension Service $193,098
17.265 Native American Employment and Training $190,784
10.221 Tribal Colleges Education Equity Grants $184,541
10.227 1994 Institutions Research Program $171,089
84.336 Teacher Quality Partnership Grants $68,834
15.047 Indian Education Facilities, Operations, and Maintenance $68,498
84.007 Federal Supplemental Educational Opportunity Grants $64,181
15.044 Indian Schools_student Transportation $51,538
84.033 Federal Work-Study Program $40,457
47.070 Computer and Information Science and Engineering $14,595
15.043 Indian Child and Family Education $8,091
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $7,358
84.358 Rural Education $5,702
84.424 Student Support and Academic Enrichment Program $4,051