Bdote Learning CenterLocal Government

Audit Finding 2020-001 ? Native American Programs (CFDA 93.612); Grant Period ? Year Ended June 30, 2020; Department of Health and Human Services Criteria or Specific Requirement: Internal control that assures time worked in federal programs and related payroll and benefit costs are properly charged to the program. Condition: During our audit, we noted instances where time and effort reports or equivalent were not completed sufficiently. We also noted instances where benefit allocations were not sufficiently documented. Context: The School could be charging costs to federal programs in error. Effect: The costs charged to the program could be overstated. Cause: School personnel did not ensure internal controls were in place to adequately document time charged to the federal program. School personnel also did not sufficiently document benefit allocations charged to the program. Recommendation: Review internal controls in place to review and approve time charged to federal programs and related payroll and benefit costs to ensure errors can be identified in a timely manner. Management's Response:

Audit Finding 2020-002 ? Native American Programs (CFDA 93.612) and Native American Languages (CFDA 93.587); Grant Period ? Year Ended June 30, 2020; Department of Health and Human Services Criteria or Specific Requirement: Internal control that assures allowable costs and activities and procurement, suspension, and debarment compliance requirements are being met. Condition: During our audit, we noted instances where invoices were insufficiently reviewed or were not marked as paid to prevent duplicate payment. We also noted that policies and procedures were not in place to address compliance requirements related to procurement, suspension, and debarment. Context: The School could be charging costs to federal programs in error and may enter into contracts that are not in compliance with compliance requirements. Effect: The costs charged to the program could be overstated and contracts could have instances of noncompliance. Cause: School personnel did not ensure internal controls were in place to review invoices and mark invoices as paid. School personnel also did not sufficiently document procurement activities including documenting rational for not obtaining two or more quotes prior to making small purchases or documenting process for determining whether vendors selected for procurement were suspended or debarred. Recommendation: Review internal controls in place for reviewing allowable costs and for procurement, suspension and debarment to ensure internal controls address compliance requirements in the Uniform Guidance. Management's Response: