Reports

Student Attendance and Truancy Analysis 2020-2021 School Year

As North Carolina’s Compulsory Attendance (Truancy) Law was not waived during the pandemic of school year or 2020-2021, the audit objectives were to determine whether six public school districts complied with the Truancy Law during the 2020-2021 school year. The objectives were to assess how many students were chronically absent during the 2020-2021 school year (and how many of this group promoted to the next grade or graduated), and whether the school districts ensured that student attendance data for the 2020-2021 school year was complete and accurate. The auditor found that the Department...

The Omaha Tribe Did Not Account for CARES Act Funds Appropriately

We determined that the Omaha Tribe did not follow applicable requirements in an agreement with the BIA.

Full Details: Oversight.gov Report Page

Audit | 12/29/2022

2021-FIN-032-B-01 - Closed

We recommend that the BIA resolve the unreasonable hazard pay costs of $29,574 by requiring the Omaha Tribe to perform an analysis of the costs incurred to applicable criteria and document its determination of reasonableness.

2021-FIN-032-B-02 - Closed

We recommend that the BIA resolve the questioned hazard pay costs of $27,841 for Payment 1 by requiring the Omaha Tribe to provide detailed reconciliation of incurred costs to supporting documentation.

2021-FIN-032-B-03 - Closed

We recommend that the BIA resolve the questioned costs of $182,388 for Payment 2 by requiring the Omaha Tribe to provide detailed complete supporting documentation for the hazard pay and indirect costs.

2021-FIN-032-B-04 - Closed

We recommend that the BIA review the Omaha Tribe's revised policy regarding the custody of checks and document that proper controls have been implemented.

2021-FIN-032-B-05 - Closed

We recommend that the BIA resolve the questioned costs of $42,067 by requiring the Omaha Tribe to provide a detailed list of the questioned transactions and voided checks to the BIA for its files to ensure these transactions are not claimed for reimbursement.

2021-FIN-032-B-06 - Open

We recommend that the BIA resolve the questioned costs of $10,792 by requiring the Omaha Tribe to reallocate these costs to the appropriate funding source.

2021-FIN-032-B-07 - Open

We recommend that the BIA require the Omaha Tribe to revise its policy to ensure a complete property record for CARES Act-funded assets in accordance with 2 C.F.R. 200.313(d)(1).

The Three Affiliated Tribes Did Not Account for CARES Act Funds Appropriately

We determined that the Three Affiliated Tribes did not follow applicable requirements in an agreement with the BIA.

Full Details: Oversight.gov Report Page

Audit | 9/28/2022

The Lower Brule Sioux Tribe Did Not Account for CARES Act Funds Appropriately

We determined that the Lower Brule Sioux Tribe did not follow applicable requirements in its agreements with the BIA.

Full Details: Oversight.gov Report Page

Date Range

Report Type

Report Category

Submitting Agency

State (State and Local Reports)

Agency Reviewed

Management Challenges

Any Recommendations

Any Open Recommendations

Reports

Student Attendance and Truancy Analysis 2020-2021 School Year

The Omaha Tribe Did Not Account for CARES Act Funds Appropriately

The Three Affiliated Tribes Did Not Account for CARES Act Funds Appropriately

The Lower Brule Sioux Tribe Did Not Account for CARES Act Funds Appropriately

Glossary

Glossary name will go here