EIN: 856000791
UEI: QJQLCDZ32KM5
Audited by: Cordova CPAs LLC
Oversight agency: 84 [Department of Education]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2025. 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, 2025 (331 days ago).
What is a management decision? →During our testwork over reporting we found the following: The District had different student numbers submitted on the application for Impact Aid compared to the student verification listing that were provided to the Pueblo Governors for a net difference of one student. The District could not provide evidence to show that the certifications of the Native American students were signed by the Governor of the Pueblo for 4 of the 25 students tested as there were two Pueblos who did not certify their students for the District. The District did make progress on this finding during FY 2024 as there was a very small variance between the application for Impact Aid compared to the student verification numbers. Criteria: According to OMB No. 1810-0687, the Application for Impact Aid must include the correct number of children that attend the District who live on Indian lands (Section 7003(a)(1)(C). According to District’s policy for certifying the enrollment of Native American Students, the District requires that the Governor of the surrounding Pueblos certify which Pueblo members are attending the District’s schools by signing that they submitted a complete and accurate list to the District. Questioned Costs: None. Effect: The District is not in compliance with the Special Reporting requirement as the rosters provided from the Student Information System and on the Grant Application, showed a net difference of 1 student more on the application than the number of students on the detailed listing. Cause: There was turnover in the Impact Aid management during the fiscal year and the filing, obtaining the certifications, and the reporting on the grant application was not accurately completed. Auditor’s Recommendations: We recommend the District maintain the documentation used to determine how many students were entered on the application as support for the subsequent audit and enter notes on any subsequent listings of students indicating why there was a change from the listing used for the application. Also, we recommend that the District continue to reach out to the Pueblo’s to certify the students every year. Agency Response: District is continuing to work closely with the Impact Aid office at the federal level and with local Pueblos to address this finding and ensure that all proper signatures are obtained for submission. Responsible district position: Indian Education Director Timeframe for corrective action plan: Immediately
Show full finding ▾Hide full finding ▴Federal program information: Funding agency: U.S. Department of Education Title: Impact Aid Program Assistance Listing number: 84.041 Award year: July 1, 2023 to June 30, 2024 Compliance Requirement: Reporting The District made significant progress in this area for fiscal year 2024. Condition: During our testwork over reporting we found the following: The District had different student numbers submitted on the application for Impact Aid compared to the student verification listing that were provided to the Pueblo Governors for a net difference of one student. The District could not provide evidence to show that the certifications of the Native American students were signed by the Governor of the Pueblo for 4 of the 25 students tested as there were two Pueblos who did not certify their students for the District. The District did make progress on this finding during FY 2024 as there was a very small variance between the application for Impact Aid compared to the student verification numbers. Criteria: According to OMB No. 1810-0687, the Application for Impact Aid must include the correct number of children that attend the District who live on Indian lands (Section 7003(a)(1)(C). According to District’s policy for certifying the enrollment of Native American Students, the District requires that the Governor of the surrounding Pueblos certify which Pueblo members are attending the District’s schools by signing that they submitted a complete and accurate list to the District. Questioned Costs: None. Effect: The District is not in compliance with the Special Reporting requirement as the rosters provided from the Student Information System and on the Grant Application, showed a net difference of 1 student more on the application than the number of students on the detailed listing. Cause: There was turnover in the Impact Aid management during the fiscal year and the filing, obtaining the certifications, and the reporting on the grant application was not accurately completed. Auditor’s Recommendations: We recommend the District maintain the documentation used to determine how many students were entered on the application as support for the subsequent audit and enter notes on any subsequent listings of students indicating why there was a change from the listing used for the application. Also, we recommend that the District continue to reach out to the Pueblo’s to certify the students every year. Agency Response: District is continuing to work closely with the Impact Aid office at the federal level and with local Pueblos to address this finding and ensure that all proper signatures are obtained for submission. Responsible district position: Indian Education Director Timeframe for corrective action plan: Immediately
2024‐002 (2022‐004) — Inaccurate Reporting on Impact Aid Application (Significant Deficiency) Repeat/Modified– District is continuing to work closely with the Impact Aid office at the federal level and with local Pueblos to address this finding and ensure that all proper signatures are obtained for submission. The responsible party for these corrective actions is the Indian Education Director.
2022-004
FAC accepted this audit on February 12, 2024 — management decision was due August 12, 2024.
During our testwork over reporting we found the following: The District had different student numbers submitted on the application for Impact Aid compared to the student verification listing that were provided to the Pueblo Governors. The District could not provide evidence to show that the certifications of the Native American students were signed by the Governor of the Pueblo for 5 of the 25 students tested. The District could not provide evidence to show that the certifications of the Native American students were signed by the District’s Superintendent and School Administer for 25 of the 25 students tested. The District did not make progress on this finding during FY 2023. Criteria: According to OMB No. 1810-0687, the Application for Impact Aid must include the correct number of children that attend the District who live on Indian lands (Section 7003(a)(1)(C). According to District’s policy for certifying the enrollment of Native American Students, the District requires that the Governor of the surrounding Pueblos certify which Pueblo members are attending the District’s schools by signing that they submitted a complete and accurate list to the District. Also, both the Superintendent and a School Administer must review the list and ensure that the students on the list are enrolled in one of the District’s schools. Questioned Costs: None. Effect: The District is not in compliance with the Special Reporting requirement as the rosters provided from the Student Information System and on the Grant Application, showed 217 less students than the number of students on the detailed listing. Cause: There was turnover in the Impact Aid management during the fiscal year and the filing, obtaining the certifications, and the reporting on the grant application was not accurately completed. Auditor’s Recommendations: We recommend the District maintain the documentation used to determine how many students were entered on the application as support for the subsequent audit and enter notes on any subsequent listings of students indicating why there was a change from the listing used for the application. Also, we recommend that the District continue to reach out to the Pueblo’s to certify the students every year and that the District certify those certifications as well once the Pueblo’s Governors have reviewed the student listings. Agency Response: District is working closely with the Impact Aid office at the federal level and with local Pueblos to address this finding and ensure that all proper signatures are obtained for submission by the end of June 30, 2024. The responsible party for these corrective actions is the Grant Coordinator. 150
Show full finding ▾Hide full finding ▴Federal program information: Funding agency: U.S. Department of Education Title: Impact Aid Program Assistance Listing number: 84.041 Award year: July 1, 2022 to June 30, 2023 Compliance Requirement: Reporting Condition: During our testwork over reporting we found the following: The District had different student numbers submitted on the application for Impact Aid compared to the student verification listing that were provided to the Pueblo Governors. The District could not provide evidence to show that the certifications of the Native American students were signed by the Governor of the Pueblo for 5 of the 25 students tested. The District could not provide evidence to show that the certifications of the Native American students were signed by the District’s Superintendent and School Administer for 25 of the 25 students tested. The District did not make progress on this finding during FY 2023. Criteria: According to OMB No. 1810-0687, the Application for Impact Aid must include the correct number of children that attend the District who live on Indian lands (Section 7003(a)(1)(C). According to District’s policy for certifying the enrollment of Native American Students, the District requires that the Governor of the surrounding Pueblos certify which Pueblo members are attending the District’s schools by signing that they submitted a complete and accurate list to the District. Also, both the Superintendent and a School Administer must review the list and ensure that the students on the list are enrolled in one of the District’s schools. Questioned Costs: None. Effect: The District is not in compliance with the Special Reporting requirement as the rosters provided from the Student Information System and on the Grant Application, showed 217 less students than the number of students on the detailed listing. Cause: There was turnover in the Impact Aid management during the fiscal year and the filing, obtaining the certifications, and the reporting on the grant application was not accurately completed. Auditor’s Recommendations: We recommend the District maintain the documentation used to determine how many students were entered on the application as support for the subsequent audit and enter notes on any subsequent listings of students indicating why there was a change from the listing used for the application. Also, we recommend that the District continue to reach out to the Pueblo’s to certify the students every year and that the District certify those certifications as well once the Pueblo’s Governors have reviewed the student listings. Agency Response: District is working closely with the Impact Aid office at the federal level and with local Pueblos to address this finding and ensure that all proper signatures are obtained for submission by the end of June 30, 2024. The responsible party for these corrective actions is the Grant Coordinator. 150
2023‐003 (2022‐004) — Inaccurate Reporting on Impact Aid Application (Material Weakness/Material Noncompliance) – District is working closely with the Impact Aid office at the federal level and with local Pueblos to address this finding and ensure that all proper signatures are obtained for submission. The responsible party for these corrective actions is the Grant Coordinator.
2022-004
FAC accepted this audit on February 8, 2023 — management decision was due August 8, 2023.
During our testwork over reporting we found the following: ? The District could not provide evidence to show that the certifications of the Native American were signed by the Governor of the Pueblo for 5 of the 25 students tested. ? The District could not provide evidence to show that the certifications of the Native American were signed by the District?s Superintendent and School Administer for 23 of the 25 students tested. Criteria: According to District?s policy for certifying the enrollment of Native American Students, the District requires that the Governor of the surrounding Pueblos certify which Pueblo members are attending the District?s schools by signing that they submitted a complete and accurate list to the District. Also, both the Superintendent and a School Administer must review the list and ensure that the students on the list are enrolled in one of the District?s schools. Effect: The District is not in compliance with the Special Reporting requirement as the rosters provided did not show evidence they had been properly reviewed by all required certifiers. Cause: The District had a change in the Director of Impact Aid in June of 2022 and the former Director moved offices and then was on vacation for a period and when the move happened, some of the certifications went missing. Auditor?s Recommendations: We recommend the District maintain the documentation of the certifications, scan them once they are completed so this issue doesn?t arise again in a future year. Agency Response: Jeanette Garcia, Indian Education Director will make sure the District's policy is followed and proper documentation supporting policy compliance is saved. Documentation for the grant application is gathered from November-January so the Indian Education Director will save the documents and provide them to the business office. After Application is submitted, the Indian Education Director will be saving the rest of the documents and providing them to the DSBS.
Show full finding ▾Hide full finding ▴2022-004 ? Internal Controls over Compliance over Native American Student Certifications (Significant Deficiency) Federal program information: Funding agency: U.S. Department of Education Title: Impact Aid Program Federal Assistance Listing Number: 84.041 Award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Reporting Condition: During our testwork over reporting we found the following: ? The District could not provide evidence to show that the certifications of the Native American were signed by the Governor of the Pueblo for 5 of the 25 students tested. ? The District could not provide evidence to show that the certifications of the Native American were signed by the District?s Superintendent and School Administer for 23 of the 25 students tested. Criteria: According to District?s policy for certifying the enrollment of Native American Students, the District requires that the Governor of the surrounding Pueblos certify which Pueblo members are attending the District?s schools by signing that they submitted a complete and accurate list to the District. Also, both the Superintendent and a School Administer must review the list and ensure that the students on the list are enrolled in one of the District?s schools. Effect: The District is not in compliance with the Special Reporting requirement as the rosters provided did not show evidence they had been properly reviewed by all required certifiers. Cause: The District had a change in the Director of Impact Aid in June of 2022 and the former Director moved offices and then was on vacation for a period and when the move happened, some of the certifications went missing. Auditor?s Recommendations: We recommend the District maintain the documentation of the certifications, scan them once they are completed so this issue doesn?t arise again in a future year. Agency Response: Jeanette Garcia, Indian Education Director will make sure the District's policy is followed and proper documentation supporting policy compliance is saved. Documentation for the grant application is gathered from November-January so the Indian Education Director will save the documents and provide them to the business office. After Application is submitted, the Indian Education Director will be saving the rest of the documents and providing them to the DSBS.
2022-004 ? Internal Controls over Compliance over Native American Student Certifications (Significant Deficiency) ? Jeanette Garcia, Indian Education Director will make sure the District's policy is followed and proper documentation supporting policy compliance is saved. Documentation for the grant application is gathered from November-January so the Indian Education Director will save the documents and provide them to the business office. After Application is submitted, the Indian Education Director will be saving the rest of the documents and providing them to the DSBS.
FAC accepted this audit on March 7, 2022 — management decision was due September 7, 2022.
The District?s listing of Native American students did not match the number of students per Pueblo per the Impact Aid Application for the fiscal year 2021. The District made no progress for the current year with this finding. The District was in the process of correcting the prior year?s audit finding at the time COVID-19 shut down the District. From this, the District was unable to correct this finding for fiscal year 2021. However, District appears to have changed the process for the fiscal year 2022. Criteria: According to OMB No. 1810-0687, the Application for Impact Aid must include the correct number of children that attend the District who live on Indian lands (Section 7003(a)(1)(C). Effect: The District is not in compliance with the Special Reporting requirement as the rosters provided from the Student Information System, showed 93 more students than the number of students on the submitted application. Cause: The District?s process has been that to not update the student?s from the District?s system, they only update the Impact Aid application and so these two have not matched for a number of years. Auditor?s Recommendations: We recommend the District maintain the documentation used to determine how many students were entered on the application as support for the subsequent audit and enter notes on any subsequent listings of students indicating why there was a change from the listing used for the application.
Show full finding ▾Hide full finding ▴2021-004 (2020-002)- Inaccurate Reporting on Impact Aid Application (Significant Deficiency) Repeated and Modified Federal program information: Funding agency: U.S. Department of Education Title: Impact Aid Program Federal assistance listing number: 84.041 Award year: July 1, 2020 to June 30, 2021 Compliance requirement: Reporting Condition: The District?s listing of Native American students did not match the number of students per Pueblo per the Impact Aid Application for the fiscal year 2021. The District made no progress for the current year with this finding. The District was in the process of correcting the prior year?s audit finding at the time COVID-19 shut down the District. From this, the District was unable to correct this finding for fiscal year 2021. However, District appears to have changed the process for the fiscal year 2022. Criteria: According to OMB No. 1810-0687, the Application for Impact Aid must include the correct number of children that attend the District who live on Indian lands (Section 7003(a)(1)(C). Effect: The District is not in compliance with the Special Reporting requirement as the rosters provided from the Student Information System, showed 93 more students than the number of students on the submitted application. Cause: The District?s process has been that to not update the student?s from the District?s system, they only update the Impact Aid application and so these two have not matched for a number of years. Auditor?s Recommendations: We recommend the District maintain the documentation used to determine how many students were entered on the application as support for the subsequent audit and enter notes on any subsequent listings of students indicating why there was a change from the listing used for the application.
Agency Response: The District will print out the rosters from PowerSchool at the time of the application. The District sends a roster to each of the Pueblos for review and verification from the PowerSchool list to ensure that students are not counted multiple times, and to verify physical addresses. The District will submit the application based on the number verified by each pueblo. This will be corrected by the Jeannette Garcia, Director of Indian Education and staff, in conjunction with the pueblo?s tribal officials by February 1, 2022.
2020-002
FAC accepted this audit on March 4, 2021 — management decision was due September 4, 2021.
The District could not provide evidence to substantiate the student numbers submitted on the application for Impact Aid because the student rosters were not retained during the application period. Criteria: According to OMB No. 1810-0687, the Application for Impact Aid must include the correct number of children that attend the District who live on Indian lands (Section 7003(a)(1)(C). Effect: The District is not in compliance with the Special Reporting requirement as the rosters provided subsequently from the Student Information System, showed 29 less students than the number of students on the detail. Cause: The supporting detail for the number of students classified as Native American was not available to the District at the time the Impact Aid application was submitted for the fiscal year ended June 30, 2020. Auditor?s Recommendations: We recommend the District maintain the documentation used to determine how many students were entered on the application as support for the subsequent audit and enter notes on any subsequent listings of students indicating why there was a change from the listing used for the application. Agency Response: The District will retain all documentation that was used for the application. The Finance Director and Indian Ed Director will be responsible to implement this. This should be corrected by January 31, 2021
Show full finding ▾Hide full finding ▴Federal program information: Funding agency: U.S. Department of Education Title: Impact Aid Program CFDA number: 84.041 Award year: July 1, 2019 to June 30, 2020 Compliance Requirement: Reporting Condition: The District could not provide evidence to substantiate the student numbers submitted on the application for Impact Aid because the student rosters were not retained during the application period. Criteria: According to OMB No. 1810-0687, the Application for Impact Aid must include the correct number of children that attend the District who live on Indian lands (Section 7003(a)(1)(C). Effect: The District is not in compliance with the Special Reporting requirement as the rosters provided subsequently from the Student Information System, showed 29 less students than the number of students on the detail. Cause: The supporting detail for the number of students classified as Native American was not available to the District at the time the Impact Aid application was submitted for the fiscal year ended June 30, 2020. Auditor?s Recommendations: We recommend the District maintain the documentation used to determine how many students were entered on the application as support for the subsequent audit and enter notes on any subsequent listings of students indicating why there was a change from the listing used for the application. Agency Response: The District will retain all documentation that was used for the application. The Finance Director and Indian Ed Director will be responsible to implement this. This should be corrected by January 31, 2021
2020-002 Inaccurate Reporting on Impact Aid Application (Significant Deficiency) ? The District could not provide evidence to substantiate the student numbers submitted on the application for Impact Aid because the student rosters were not retained during the application period. The District will retain all documentation that was used for the application. The Finance Director and Indian Ed Director will be responsible to implement this. This should be corrected by January 31, 2021.
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