BLACKWATER COMMUNITY SCHOOL

Programs: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, and Special Education Cluster Federal Assistance #: 15.042, 15.046, 15.047, and 84.027 Federal Agency: U.S. Department of the Interior and U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: L. Reporting Condition: The School did not submit their audit for the fiscal year ending June 30, 2023, timely. The audit was submitted May 28, 2024, which was 58 days past the March 31, 2024 deadline. Criteria: 2 CFR § 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR § 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in § 200.512." Cause: Management turnover Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Recommendation: The School should implement procedures to ensure that all audit documentation is available for auditing in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Repeat Finding: Same as prior year finding 2022-03. Contact person: Jagdish Sharma, Principal