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Report File
Date Issued
Submitting OIG
Department of the Interior OIG
Other Participating OIGs
Department of the Interior OIG
Agencies Reviewed/Investigated
Department of the Interior
Components
Other
Report Number
2022-CR-012
Report Description

Chemawa Indian School did not accurately account for or use financial resources in accordance with laws and regulations during FYs 2019 through 2021.

Report Type
Audit
Agency Wide
Yes
Number of Recommendations
25
Questioned Costs
$593,367
Funds for Better Use
$0

Open Recommendations

This report has 13 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
2022-CR-012-06 Yes $0 $0

We recommend that the BIE ensure that Chemawa Indian School enters into fundraising agreements with any non-Federal entities that solicit donations on behalf of the school.

2022-CR-012-09 Yes $593,367 $0

We recommend that the BIE resolve the $593,367 in questioned costs related to the inappropriate purchases.

2022-CR-012-11 Yes $0 $0

We recommend that the BIE develop and implement Budget and Finance policies and procedures that set forth requirements and approval processes for establishing new academic or extracurricular programs.

2022-CR-012-12 Yes $0 $0

We recommend that the BIE develop and implement Budget and Finance policies and procedures that provide guidance regarding purchases that can be made with the different funding sources provided to the schools, including Title I funds.

2022-CR-012-13 Yes $0 $0

We recommend that the BIE develop and implement Budget and Finance policies and procedures for approving purchase requests, including ensuring the appropriate officials certify that purchases are allowable and reasonable.

2022-CR-012-14 No $0 $0

We recommend that the BIE develop and provide training to Chemawa Indian School on the newly established Budget and Finance policies and procedures for establishing new academic or extracurricular programs, defining types of purchases that can be made with the different funding sources, and approving purchase requests.

2022-CR-012-15 Yes $0 $0

We recommend that the Assistant Secretary - Indian Affairs develop documented procedures for following protocols when constructing new facilities and for making operations and maintenance purchases of more than $2,500.

2022-CR-012-16 Yes $0 $0

We recommend that the BIE locate or develop lease agreements with businesses using Chemawa Indian School land.

2022-CR-012-17 No $0 $0

We recommend that the BIE verify that past and current lease payments are paid in accordance with the terms of the lease agreements.

2022-CR-012-18 Yes $0 $0

We recommend that the BIE develop and disseminate policies and procedures to BIE-operated schools for establishing, managing, and overseeing leases that include, at a minimum, requirements and provisions outlined in 25 C.F.R. part 48, defined roles and responsibilities, and requirements for validating that lease payments are paid in accordance with the lease agreements.

2022-CR-012-21 No $0 $0

We recommend that the BIE require Chemawa Indian School to establish a mechanism to track the location of all accountable system-controlled property.

2022-CR-012-23 Yes $0 $0

We recommend that the BIE conduct periodic unannounced, onsite reviews at Chemawa Indian School to monitor the ongoing inventory process and verify the accuracy andcompleteness of the Indian Affairs Financial and Business Management System inventory in keeping with Indian Affairs policy.

2022-CR-012-25 No $0 $0

We recommend that the BIE develop and provide training for Chemawa Indian School personnel on Indian Affairs Manual part 23 to ensure that Chemawa maintains an inventory of and tags nonexpendable property under $5,000 and to ensure understanding of requirements for expendable property tagging and recordkeeping.

Department of the Interior OIG

United States