EIN: 860823088
UEI: M1C2NAZLJ8A3
Audited by: BDR RICHARDS CPAS PLC
Oversight agency: 15 [Department of the Interior]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 13, 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 September 13, 2026 (15 days from today).
What is a management decision? →FAC accepted this audit on March 4, 2025 — management decision was due September 4, 2025.
FAC accepted this audit on February 27, 2024 — management decision was due August 27, 2024.
FAC accepted this audit on February 12, 2023 — management decision was due August 12, 2023.
FAC accepted this audit on February 23, 2022 — management decision was due August 23, 2022.
FAC accepted this audit on February 15, 2021 — management decision was due August 15, 2021.
FAC accepted this audit on March 18, 2020 — management decision was due September 18, 2020.
Finding Number: 2019-001 Repeat Finding: Yes ? 2018-001 Program Names/CFDA Titles: CFDA Numbers: Federal Award No.?s: Questioned Costs: Indian School Equalization Program 15.042 A18AV00693 N/A Indian Education Facilities, Operations, and Maintenance 15.047 A18AV00693 N/A Federal Agency: Department of the Interior Pass-Through Agency: Bureau of Indian Affairs Type of Finding: Significant Deficiency, Noncompliance Compliance Requirements: Reporting CRITERIA Cumulative cash receipts and cash disbursements are required to be reported on the quarterly Federal Financial Report, SF-425 filed with the Bureau of Indian Affairs. CONDITION The School did not maintain proper documentation to support the cumulative program receipts and disbursement amounts reported on each quarterly SF-425 report. CAUSE Turnover in key personnel led to lapses in retaining complete and accurate documentation. EFFECT The School was not always in compliance with federal regulations and guidelines for SF-425, Federal Financial Reporting submission. CONTEXT The School did not maintain documentation supporting the cumulative program receipts and disbursements for the third quarter Federal Financial Report SF-425. RECOMMENDATION The School should ensure that cumulative program receipts and disbursements are accurately reported for each quarterly Federal Financial Report SF-425, submitted. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding Number: 2019-001 Repeat Finding: Yes ? 2018-001 Program Names/CFDA Titles: CFDA Numbers: Federal Award No.?s: Questioned Costs: Indian School Equalization Program 15.042 A18AV00693 N/A Indian Education Facilities, Operations, and Maintenance 15.047 A18AV00693 N/A Federal Agency: Department of the Interior Pass-Through Agency: Bureau of Indian Affairs Type of Finding: Significant Deficiency, Noncompliance Compliance Requirements: Reporting CRITERIA Cumulative cash receipts and cash disbursements are required to be reported on the quarterly Federal Financial Report, SF-425 filed with the Bureau of Indian Affairs. CONDITION The School did not maintain proper documentation to support the cumulative program receipts and disbursement amounts reported on each quarterly SF-425 report. CAUSE Turnover in key personnel led to lapses in retaining complete and accurate documentation. EFFECT The School was not always in compliance with federal regulations and guidelines for SF-425, Federal Financial Reporting submission. CONTEXT The School did not maintain documentation supporting the cumulative program receipts and disbursements for the third quarter Federal Financial Report SF-425. RECOMMENDATION The School should ensure that cumulative program receipts and disbursements are accurately reported for each quarterly Federal Financial Report SF-425, submitted. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding Number: 2019-001 Program Names/CFDA Titles: Indian School Equalization Program; Indian Education Facilities, Operations, and Maintenance CFDA Numbers: 15.042, 15.047 Contact Person: Lisa Byjoe, Business Manager Anticipated Completion Date: July 31, 2020 Planned Corrective Action: The Organization will modify the internal control and internal processes to ensure the following: ? The business manager will ensure the Federal Financial Report, SF-425 is submitted before the deadline for each quarter, not later than 30 days. ? Supporting documentation for reports submitted will be retained in the business office. ? Reconciliations are completed for revenues collected within the organization, utilizing the Bureau of Indian Education Amendments on funding approval and using the Automated Standard Application for Payments (ASAP).
2018-001
FAC accepted this audit on March 24, 2019 — management decision was due September 24, 2019.
2017-002
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
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