Finding 2023-001
material weaknessrepeat findingother matters
- Program
- INDIAN SCHOOL EQUALIZATION (15.042)
- Compliance requirement
- Other
- Repeat
- Chain of 2 audit years; prior finding 2022-002
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
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.