EIN: 460375463
UEI: HBE7P6SYB476
Audited by: EIDE BAILLY LLP
Oversight agency: 15 [Department of the Interior]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 20, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 20, 2026 (52 days ago).
What is a management decision? →FAC accepted this audit on December 20, 2024 — management decision was due June 20, 2025.
FAC accepted this audit on February 20, 2024 — management decision was due August 20, 2024.
FAC accepted this audit on January 25, 2023 — management decision was due July 25, 2023.
FAC accepted this audit on January 4, 2022 — management decision was due July 4, 2022.
During 2021, the School made a transfer to the Fiduciary Fund to cover costs allowed under the CARES Act; however, a portion of the expenses were incurred prior to the March 13, 2020, period of performance date noted in the CARES Act. Cause: The School was aware of the requirement but missed that a portion of the expenses were from a period prior to March 13, 2020. Effect: The School spent federal money on costs that were not allowed to be reimbursed with federal money due to the timing of when expenses were incurred. Questioned Costs: $36,616 for costs incurred prior to March 13, 2020. Context/Sampling: A sample was not used as this issue was noted in review of population of expenses noting dates prior to March 13, 2020. Repeat Finding from Prior Year(s): No Recommendation: As part of the audit procedures, an entry was posted to adjust the transfer made to move the transfer to the General Fund money for the $36,616 which were allowed to be covered by non-federal money. We recommend for future purchases that the School reviews the dates of expenses incurred to ensure specific federal program money can be used to cover those costs. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-002 Department of Education Passed through the Bureau of Indian Education, if applicable 84.425D, Education Stabilization Fund (Elementary and Secondary School Emergency Relief Fund) Allowable Costs Material Weakness in Internal Control over Compliance and Material Non-Compliance Criteria: The CARES Act specifically notes that all allowable costs under the program are required to be incurred on or after March 13, 2020. Condition: During 2021, the School made a transfer to the Fiduciary Fund to cover costs allowed under the CARES Act; however, a portion of the expenses were incurred prior to the March 13, 2020, period of performance date noted in the CARES Act. Cause: The School was aware of the requirement but missed that a portion of the expenses were from a period prior to March 13, 2020. Effect: The School spent federal money on costs that were not allowed to be reimbursed with federal money due to the timing of when expenses were incurred. Questioned Costs: $36,616 for costs incurred prior to March 13, 2020. Context/Sampling: A sample was not used as this issue was noted in review of population of expenses noting dates prior to March 13, 2020. Repeat Finding from Prior Year(s): No Recommendation: As part of the audit procedures, an entry was posted to adjust the transfer made to move the transfer to the General Fund money for the $36,616 which were allowed to be covered by non-federal money. We recommend for future purchases that the School reviews the dates of expenses incurred to ensure specific federal program money can be used to cover those costs. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-002 Material Weakness in Internal Control over Compliance and Material Non-Compliance Federal Agency Name: Department of Education Program Name: Education Stabilization Fund CFDA # 84.425D Finding Summary: During 2021, the School made a transfer to the Fiduciary Fund to cover costs allowed under the Federal Act; however, a portion of the expenses were incurred prior to the March 13, 2020, period of performance date noted in the Federal Act. Responsible Individuals: Debra Rumpza, Business Manager Corrective Action Plan: Once the error was noted, corrective action was taken to reverse the error. The School transferred the COVID-19 money back out of the Fiduciary Fund and the School determined other appropriate funding to use to cover those costs. All expenses were appropriate for the funding source i.e. OST afterschool expenses for academic gap reduction; however, we did not follow the funding timeline which we will adhere to in the future. Anticipated Completion Date: October 1, 2021
FAC accepted this audit on November 18, 2020 — management decision was due May 18, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 11, 2018 — management decision was due June 11, 2019.
FAC accepted this audit on December 13, 2017 — management decision was due June 13, 2018.
FAC accepted this audit on November 21, 2016 — management decision was due May 21, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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