BXX Revised Statement of Work Financial Review SIPI

PERFORMANCE WORK STATEMENT (PWS)

Financial Review
Southwestern Indian Polytechnic Institute

19 August 2026

PART 1- GENERAL INFORMATION

1. GENERAL:

The Southwestern Indian Polytechnic Institute (SIPI) is a national Indian community college operated by the Bureau of Indian Education (BIE), U.S. Department of the Interior (DOI) and is located in Albuquerque, New Mexico. SIPI was founded in 1971 with the goal of providing post-secondary education opportunities for American Indians and Alaska Natives from federally recognized tribes from throughout the United States. Instructional offerings include two-year transfer programs, one and two-year career and technical education programs, short course occupational programs, adult basic education, and a high school diploma program. Classes are offered on the Albuquerque campus and at various tribal distance learning sites. SIPI was designated a Land Grant Institution in 1994. Land Grant status facilitates the development of food and agriculture science programs involving teaching, community outreach, and research. SIPI’s student body is comprised of American Indian students from across the country; students generally are 18 years-old and older. The recent average annual enrollment is 300-400 students over three trimesters with 100+ American Indian and Alaskan Native tribes represented, although the count has decreased in the past few years. The base funding for the school comes from the Bureau of Indian Affairs. The total appropriation expenditures total over $12.3 million dollars for Fiscal Year 2024, with some of those funds being Grants. The grants funds are from the Department of Education, other government agencies, and other organizations.

1.1 Description of Services:

The contractor shall provide all personnel, equipment, supplies, facilities, transportation, supervision, and other items and non-personal services necessary to perform a Financial Review as defined in this Performance Work Statement except for those items specified as government furnished property and services. The contractor shall perform to the standards in this contract. The Fiscal Years to be reviewed are 2019, 2020, 2021, 2022, 2023, 2024, and 2025, with four Option Periods for future fiscal years reviews. SIPI uses the Department of the Interior S4HANA as its finance system for all transactions. The ledger transactions are based on the United States Standard General Ledger (USSGL) with account codes classifying the transactions.

1.2 Background:

Post-secondary colleges and universities are required by their accrediting organization to have annual financial audits The Higher Learning Commission allows SIPI to undergo a financial review in lieu of an audit, since SIPI is a federal institution.