EIN: 850395073
UEI: GDKVCWTF8UK4
Audited by: Jonathan Cushman CPA, LLC
Oversight agency: 15 [Department of the Interior]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (22 days from today).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on March 25, 2024 — management decision was due September 25, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: Indian School Equalization Program Assistance Listing Number: 15.042 Federal Agency: U.S Department of Interior Federal Award Number: A19AV00860 Pass-Through Agency: Bureau of Indian Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions CRITERIA According to the Indian Child Protection and Family Violence Prevention Act 925 USC ?3201 et. sec.), the School must conduct a character investigation of each individual who is employed or is being considered for employment in a position that involves regular conduct with, or control over, Indian children. The individual should be reinvestigated every five years. In addition, individuals in those positions must meet the required standards of character no less stringent than those prescribed under subpart B ? Minimum Standards of Character and Suitability for Employment (25 CFS part 63). CONDITION The School did not complete character reinvestigations timely for all employees. CAUSE The School did not perform all character investigations in a timely manner due to turnover. EFFECT The School was not in compliance with the Indian Child Protection and Family Violence Prevention Act. CONTEXT For eight of 40 character investigation files reviewed, the character investigation was not completed within a reasonable time of the start of employment. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The School should ensure character investigations are performed in a timely manner to achieve full compliance with the School?s policies and the Indian Child Protection and Family Violence Prevention Act. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding Number: 2022-001 Repeat Finding: No Program Name/Assistance Listing Title: Indian School Equalization Program Assistance Listing Number: 15.042 Federal Agency: U.S Department of Interior Federal Award Number: A19AV00860 Pass-Through Agency: Bureau of Indian Education Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions CRITERIA According to the Indian Child Protection and Family Violence Prevention Act 925 USC ?3201 et. sec.), the School must conduct a character investigation of each individual who is employed or is being considered for employment in a position that involves regular conduct with, or control over, Indian children. The individual should be reinvestigated every five years. In addition, individuals in those positions must meet the required standards of character no less stringent than those prescribed under subpart B ? Minimum Standards of Character and Suitability for Employment (25 CFS part 63). CONDITION The School did not complete character reinvestigations timely for all employees. CAUSE The School did not perform all character investigations in a timely manner due to turnover. EFFECT The School was not in compliance with the Indian Child Protection and Family Violence Prevention Act. CONTEXT For eight of 40 character investigation files reviewed, the character investigation was not completed within a reasonable time of the start of employment. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The School should ensure character investigations are performed in a timely manner to achieve full compliance with the School?s policies and the Indian Child Protection and Family Violence Prevention Act. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding Number: 2022-001 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: Manuel Watchman, Director of Finance Anticipated Completion Date: June 30, 2023 Planned Corrective Action: The new Director of Human Resources has received training and completed the adjudication certification. Moving forward, all new employees will have their background checks completed in a reasonable and timely manner to ensure compliance with the Indian Child Protection and Family Violence Prevention Act.
FAC accepted this audit on March 21, 2022 — management decision was due September 21, 2022.
FAC accepted this audit on January 14, 2021 — management decision was due July 14, 2021.
FAC accepted this audit on March 20, 2020 — management decision was due September 20, 2020.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on April 22, 2018 — management decision was due October 22, 2018.
FAC accepted this audit on March 28, 2017 — management decision was due September 28, 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.
Browse other Single Audit organizations in New Mexico →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
