2022-014: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Procurement, Suspension and Debarment Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555 and 84.282 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that a non-federal entity must use its own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procedures conform to applicable federal law and standards. In addition, Uniform Guidance requires contracts contain the applicable provisions described in Appendix II to Part 200 for contracts under federal awards. Condition: The School has policies and procedures which make reference to state regulation and law, but the policies have not been updated with sufficient clarity and detail to ensure compliance with federal law and standards. In addition, the contract provisions under the Federal Water Pollution Control Act as described in Appendix II to Part 200 were not included in a contract as required. Cause: The School did not have adequate internal controls to review its policy and procedures to include federal procurement requirements and ensure contracts contained all required provisions. Effect: The School may follow its documented procurement policies and not identify non-compliance with federal procurement law in cases where federal procurement law is more restrictive. In addition, contractors may not be aware of required terms and conditions. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 and Charter Schools, 84.282 The School?s procurement procedures were examined in their entirety. Child Nutrition Cluster, 10.555 The one applicable contract was selected for testing and was missing one of the required contract provisions. Repeat Finding from Prior Year: No Recommendation: We recommend the School review its procurement policy and include federal procurement requirements and ensure contracts contain all required provisions. Views of Responsible Officials: Management agrees with this finding.
2022-016: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School to prepare a Schedule of Expenditures of Federal Awards (SEFA). In addition, Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process of the SEFA. Condition: There was no evidence of review and approval on the preparation of the initial SEFA and adjustments were required to ensure it was fairly stated. Cause: The School did not have adequate internal controls to provide for the review of journal entries that allocate expenses to federal programs or the SEFA to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to correction, commodities for the Child Nutrition Cluster were misidentified as another program. The total aggregate affect of miscellaneous changes was an overstatement of the SEFA of $22,515 prior to correction. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year: Yes ? prior year finding 2021-002. Recommendation: We recommend the School enhance internal controls to provide for the review of journal entries that allocate expenses to federal programs and the SEFA to ensure total federal expenditures are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with this finding.
2022-013: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Costs charged to the program did not have evidence of review by an individual independent of the preparation of the allocation of costs to the program. Cause: The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 A non-statistical sample of 26 transactions out of a population of 134 was selected for testing. There was no evidence of review on any of the 26 transactions tested. These 26 transactions totaled $183,657 out of the total expenditure population of $1,046,140. Charter Schools, 84.282 A non-statistical sample of nine goods and services transactions out of a population of 40 and the total population of two payroll transactions was selected for testing. There was no evidence of review on either of the two payroll transactions tested. These two payroll transactions totaled $39,049 out of the total expenditure population of $363,680. Education Stabilization Fund, 84.425 A non-statistical sample of 60 goods and services transactions out of a population of 245 and a non-statistical sample of 60 payroll transactions out of a population of 1920 was selected for testing. There was no evidence of review on any of the 120 transactions tested. These 120 transactions totaled $851,863 out of the total expenditure population of $2,608,399. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of costs charged to the program occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-014: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Procurement, Suspension and Debarment Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555 and 84.282 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that a non-federal entity must use its own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procedures conform to applicable federal law and standards. In addition, Uniform Guidance requires contracts contain the applicable provisions described in Appendix II to Part 200 for contracts under federal awards. Condition: The School has policies and procedures which make reference to state regulation and law, but the policies have not been updated with sufficient clarity and detail to ensure compliance with federal law and standards. In addition, the contract provisions under the Federal Water Pollution Control Act as described in Appendix II to Part 200 were not included in a contract as required. Cause: The School did not have adequate internal controls to review its policy and procedures to include federal procurement requirements and ensure contracts contained all required provisions. Effect: The School may follow its documented procurement policies and not identify non-compliance with federal procurement law in cases where federal procurement law is more restrictive. In addition, contractors may not be aware of required terms and conditions. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 and Charter Schools, 84.282 The School?s procurement procedures were examined in their entirety. Child Nutrition Cluster, 10.555 The one applicable contract was selected for testing and was missing one of the required contract provisions. Repeat Finding from Prior Year: No Recommendation: We recommend the School review its procurement policy and include federal procurement requirements and ensure contracts contain all required provisions. Views of Responsible Officials: Management agrees with this finding.
2022-016: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School to prepare a Schedule of Expenditures of Federal Awards (SEFA). In addition, Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process of the SEFA. Condition: There was no evidence of review and approval on the preparation of the initial SEFA and adjustments were required to ensure it was fairly stated. Cause: The School did not have adequate internal controls to provide for the review of journal entries that allocate expenses to federal programs or the SEFA to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to correction, commodities for the Child Nutrition Cluster were misidentified as another program. The total aggregate affect of miscellaneous changes was an overstatement of the SEFA of $22,515 prior to correction. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year: Yes ? prior year finding 2021-002. Recommendation: We recommend the School enhance internal controls to provide for the review of journal entries that allocate expenses to federal programs and the SEFA to ensure total federal expenditures are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with this finding.
2022-013: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Costs charged to the program did not have evidence of review by an individual independent of the preparation of the allocation of costs to the program. Cause: The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 A non-statistical sample of 26 transactions out of a population of 134 was selected for testing. There was no evidence of review on any of the 26 transactions tested. These 26 transactions totaled $183,657 out of the total expenditure population of $1,046,140. Charter Schools, 84.282 A non-statistical sample of nine goods and services transactions out of a population of 40 and the total population of two payroll transactions was selected for testing. There was no evidence of review on either of the two payroll transactions tested. These two payroll transactions totaled $39,049 out of the total expenditure population of $363,680. Education Stabilization Fund, 84.425 A non-statistical sample of 60 goods and services transactions out of a population of 245 and a non-statistical sample of 60 payroll transactions out of a population of 1920 was selected for testing. There was no evidence of review on any of the 120 transactions tested. These 120 transactions totaled $851,863 out of the total expenditure population of $2,608,399. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of costs charged to the program occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-013: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Costs charged to the program did not have evidence of review by an individual independent of the preparation of the allocation of costs to the program. Cause: The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 A non-statistical sample of 26 transactions out of a population of 134 was selected for testing. There was no evidence of review on any of the 26 transactions tested. These 26 transactions totaled $183,657 out of the total expenditure population of $1,046,140. Charter Schools, 84.282 A non-statistical sample of nine goods and services transactions out of a population of 40 and the total population of two payroll transactions was selected for testing. There was no evidence of review on either of the two payroll transactions tested. These two payroll transactions totaled $39,049 out of the total expenditure population of $363,680. Education Stabilization Fund, 84.425 A non-statistical sample of 60 goods and services transactions out of a population of 245 and a non-statistical sample of 60 payroll transactions out of a population of 1920 was selected for testing. There was no evidence of review on any of the 120 transactions tested. These 120 transactions totaled $851,863 out of the total expenditure population of $2,608,399. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of costs charged to the program occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-014: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Procurement, Suspension and Debarment Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555 and 84.282 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that a non-federal entity must use its own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procedures conform to applicable federal law and standards. In addition, Uniform Guidance requires contracts contain the applicable provisions described in Appendix II to Part 200 for contracts under federal awards. Condition: The School has policies and procedures which make reference to state regulation and law, but the policies have not been updated with sufficient clarity and detail to ensure compliance with federal law and standards. In addition, the contract provisions under the Federal Water Pollution Control Act as described in Appendix II to Part 200 were not included in a contract as required. Cause: The School did not have adequate internal controls to review its policy and procedures to include federal procurement requirements and ensure contracts contained all required provisions. Effect: The School may follow its documented procurement policies and not identify non-compliance with federal procurement law in cases where federal procurement law is more restrictive. In addition, contractors may not be aware of required terms and conditions. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 and Charter Schools, 84.282 The School?s procurement procedures were examined in their entirety. Child Nutrition Cluster, 10.555 The one applicable contract was selected for testing and was missing one of the required contract provisions. Repeat Finding from Prior Year: No Recommendation: We recommend the School review its procurement policy and include federal procurement requirements and ensure contracts contain all required provisions. Views of Responsible Officials: Management agrees with this finding.
2022-016: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School to prepare a Schedule of Expenditures of Federal Awards (SEFA). In addition, Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process of the SEFA. Condition: There was no evidence of review and approval on the preparation of the initial SEFA and adjustments were required to ensure it was fairly stated. Cause: The School did not have adequate internal controls to provide for the review of journal entries that allocate expenses to federal programs or the SEFA to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to correction, commodities for the Child Nutrition Cluster were misidentified as another program. The total aggregate affect of miscellaneous changes was an overstatement of the SEFA of $22,515 prior to correction. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year: Yes ? prior year finding 2021-002. Recommendation: We recommend the School enhance internal controls to provide for the review of journal entries that allocate expenses to federal programs and the SEFA to ensure total federal expenditures are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with this finding.
2022-013: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Costs charged to the program did not have evidence of review by an individual independent of the preparation of the allocation of costs to the program. Cause: The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 A non-statistical sample of 26 transactions out of a population of 134 was selected for testing. There was no evidence of review on any of the 26 transactions tested. These 26 transactions totaled $183,657 out of the total expenditure population of $1,046,140. Charter Schools, 84.282 A non-statistical sample of nine goods and services transactions out of a population of 40 and the total population of two payroll transactions was selected for testing. There was no evidence of review on either of the two payroll transactions tested. These two payroll transactions totaled $39,049 out of the total expenditure population of $363,680. Education Stabilization Fund, 84.425 A non-statistical sample of 60 goods and services transactions out of a population of 245 and a non-statistical sample of 60 payroll transactions out of a population of 1920 was selected for testing. There was no evidence of review on any of the 120 transactions tested. These 120 transactions totaled $851,863 out of the total expenditure population of $2,608,399. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of costs charged to the program occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-015: U.S. Department of Education Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Reimbursement requests submitted to the grantor did not have evidence of review by an individual independent of the preparation of the reimbursement request. Cause: The School did not have adequate internal controls to ensure review of reimbursement requests occurred or was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: A non-statistical sample of three reimbursement requests out of a population of five was selected for testing. There was no evidence of review on two reimbursement requests tested. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of reimbursement requests occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-016: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School to prepare a Schedule of Expenditures of Federal Awards (SEFA). In addition, Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process of the SEFA. Condition: There was no evidence of review and approval on the preparation of the initial SEFA and adjustments were required to ensure it was fairly stated. Cause: The School did not have adequate internal controls to provide for the review of journal entries that allocate expenses to federal programs or the SEFA to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to correction, commodities for the Child Nutrition Cluster were misidentified as another program. The total aggregate affect of miscellaneous changes was an overstatement of the SEFA of $22,515 prior to correction. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year: Yes ? prior year finding 2021-002. Recommendation: We recommend the School enhance internal controls to provide for the review of journal entries that allocate expenses to federal programs and the SEFA to ensure total federal expenditures are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with this finding.
2022-013: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Costs charged to the program did not have evidence of review by an individual independent of the preparation of the allocation of costs to the program. Cause: The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 A non-statistical sample of 26 transactions out of a population of 134 was selected for testing. There was no evidence of review on any of the 26 transactions tested. These 26 transactions totaled $183,657 out of the total expenditure population of $1,046,140. Charter Schools, 84.282 A non-statistical sample of nine goods and services transactions out of a population of 40 and the total population of two payroll transactions was selected for testing. There was no evidence of review on either of the two payroll transactions tested. These two payroll transactions totaled $39,049 out of the total expenditure population of $363,680. Education Stabilization Fund, 84.425 A non-statistical sample of 60 goods and services transactions out of a population of 245 and a non-statistical sample of 60 payroll transactions out of a population of 1920 was selected for testing. There was no evidence of review on any of the 120 transactions tested. These 120 transactions totaled $851,863 out of the total expenditure population of $2,608,399. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of costs charged to the program occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-015: U.S. Department of Education Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Reimbursement requests submitted to the grantor did not have evidence of review by an individual independent of the preparation of the reimbursement request. Cause: The School did not have adequate internal controls to ensure review of reimbursement requests occurred or was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: A non-statistical sample of three reimbursement requests out of a population of five was selected for testing. There was no evidence of review on two reimbursement requests tested. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of reimbursement requests occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-016: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School to prepare a Schedule of Expenditures of Federal Awards (SEFA). In addition, Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process of the SEFA. Condition: There was no evidence of review and approval on the preparation of the initial SEFA and adjustments were required to ensure it was fairly stated. Cause: The School did not have adequate internal controls to provide for the review of journal entries that allocate expenses to federal programs or the SEFA to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to correction, commodities for the Child Nutrition Cluster were misidentified as another program. The total aggregate affect of miscellaneous changes was an overstatement of the SEFA of $22,515 prior to correction. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year: Yes ? prior year finding 2021-002. Recommendation: We recommend the School enhance internal controls to provide for the review of journal entries that allocate expenses to federal programs and the SEFA to ensure total federal expenditures are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with this finding.
2022-013: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Costs charged to the program did not have evidence of review by an individual independent of the preparation of the allocation of costs to the program. Cause: The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 A non-statistical sample of 26 transactions out of a population of 134 was selected for testing. There was no evidence of review on any of the 26 transactions tested. These 26 transactions totaled $183,657 out of the total expenditure population of $1,046,140. Charter Schools, 84.282 A non-statistical sample of nine goods and services transactions out of a population of 40 and the total population of two payroll transactions was selected for testing. There was no evidence of review on either of the two payroll transactions tested. These two payroll transactions totaled $39,049 out of the total expenditure population of $363,680. Education Stabilization Fund, 84.425 A non-statistical sample of 60 goods and services transactions out of a population of 245 and a non-statistical sample of 60 payroll transactions out of a population of 1920 was selected for testing. There was no evidence of review on any of the 120 transactions tested. These 120 transactions totaled $851,863 out of the total expenditure population of $2,608,399. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of costs charged to the program occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-015: U.S. Department of Education Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Reimbursement requests submitted to the grantor did not have evidence of review by an individual independent of the preparation of the reimbursement request. Cause: The School did not have adequate internal controls to ensure review of reimbursement requests occurred or was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: A non-statistical sample of three reimbursement requests out of a population of five was selected for testing. There was no evidence of review on two reimbursement requests tested. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of reimbursement requests occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-016: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School to prepare a Schedule of Expenditures of Federal Awards (SEFA). In addition, Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process of the SEFA. Condition: There was no evidence of review and approval on the preparation of the initial SEFA and adjustments were required to ensure it was fairly stated. Cause: The School did not have adequate internal controls to provide for the review of journal entries that allocate expenses to federal programs or the SEFA to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to correction, commodities for the Child Nutrition Cluster were misidentified as another program. The total aggregate affect of miscellaneous changes was an overstatement of the SEFA of $22,515 prior to correction. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year: Yes ? prior year finding 2021-002. Recommendation: We recommend the School enhance internal controls to provide for the review of journal entries that allocate expenses to federal programs and the SEFA to ensure total federal expenditures are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with this finding.
2022-013: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Costs charged to the program did not have evidence of review by an individual independent of the preparation of the allocation of costs to the program. Cause: The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 A non-statistical sample of 26 transactions out of a population of 134 was selected for testing. There was no evidence of review on any of the 26 transactions tested. These 26 transactions totaled $183,657 out of the total expenditure population of $1,046,140. Charter Schools, 84.282 A non-statistical sample of nine goods and services transactions out of a population of 40 and the total population of two payroll transactions was selected for testing. There was no evidence of review on either of the two payroll transactions tested. These two payroll transactions totaled $39,049 out of the total expenditure population of $363,680. Education Stabilization Fund, 84.425 A non-statistical sample of 60 goods and services transactions out of a population of 245 and a non-statistical sample of 60 payroll transactions out of a population of 1920 was selected for testing. There was no evidence of review on any of the 120 transactions tested. These 120 transactions totaled $851,863 out of the total expenditure population of $2,608,399. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of costs charged to the program occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-015: U.S. Department of Education Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Reimbursement requests submitted to the grantor did not have evidence of review by an individual independent of the preparation of the reimbursement request. Cause: The School did not have adequate internal controls to ensure review of reimbursement requests occurred or was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: A non-statistical sample of three reimbursement requests out of a population of five was selected for testing. There was no evidence of review on two reimbursement requests tested. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of reimbursement requests occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-016: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School to prepare a Schedule of Expenditures of Federal Awards (SEFA). In addition, Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process of the SEFA. Condition: There was no evidence of review and approval on the preparation of the initial SEFA and adjustments were required to ensure it was fairly stated. Cause: The School did not have adequate internal controls to provide for the review of journal entries that allocate expenses to federal programs or the SEFA to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to correction, commodities for the Child Nutrition Cluster were misidentified as another program. The total aggregate affect of miscellaneous changes was an overstatement of the SEFA of $22,515 prior to correction. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year: Yes ? prior year finding 2021-002. Recommendation: We recommend the School enhance internal controls to provide for the review of journal entries that allocate expenses to federal programs and the SEFA to ensure total federal expenditures are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with this finding.
2022-014: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Procurement, Suspension and Debarment Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555 and 84.282 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that a non-federal entity must use its own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procedures conform to applicable federal law and standards. In addition, Uniform Guidance requires contracts contain the applicable provisions described in Appendix II to Part 200 for contracts under federal awards. Condition: The School has policies and procedures which make reference to state regulation and law, but the policies have not been updated with sufficient clarity and detail to ensure compliance with federal law and standards. In addition, the contract provisions under the Federal Water Pollution Control Act as described in Appendix II to Part 200 were not included in a contract as required. Cause: The School did not have adequate internal controls to review its policy and procedures to include federal procurement requirements and ensure contracts contained all required provisions. Effect: The School may follow its documented procurement policies and not identify non-compliance with federal procurement law in cases where federal procurement law is more restrictive. In addition, contractors may not be aware of required terms and conditions. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 and Charter Schools, 84.282 The School?s procurement procedures were examined in their entirety. Child Nutrition Cluster, 10.555 The one applicable contract was selected for testing and was missing one of the required contract provisions. Repeat Finding from Prior Year: No Recommendation: We recommend the School review its procurement policy and include federal procurement requirements and ensure contracts contain all required provisions. Views of Responsible Officials: Management agrees with this finding.
2022-016: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School to prepare a Schedule of Expenditures of Federal Awards (SEFA). In addition, Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process of the SEFA. Condition: There was no evidence of review and approval on the preparation of the initial SEFA and adjustments were required to ensure it was fairly stated. Cause: The School did not have adequate internal controls to provide for the review of journal entries that allocate expenses to federal programs or the SEFA to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to correction, commodities for the Child Nutrition Cluster were misidentified as another program. The total aggregate affect of miscellaneous changes was an overstatement of the SEFA of $22,515 prior to correction. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year: Yes ? prior year finding 2021-002. Recommendation: We recommend the School enhance internal controls to provide for the review of journal entries that allocate expenses to federal programs and the SEFA to ensure total federal expenditures are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with this finding.
2022-013: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Costs charged to the program did not have evidence of review by an individual independent of the preparation of the allocation of costs to the program. Cause: The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 A non-statistical sample of 26 transactions out of a population of 134 was selected for testing. There was no evidence of review on any of the 26 transactions tested. These 26 transactions totaled $183,657 out of the total expenditure population of $1,046,140. Charter Schools, 84.282 A non-statistical sample of nine goods and services transactions out of a population of 40 and the total population of two payroll transactions was selected for testing. There was no evidence of review on either of the two payroll transactions tested. These two payroll transactions totaled $39,049 out of the total expenditure population of $363,680. Education Stabilization Fund, 84.425 A non-statistical sample of 60 goods and services transactions out of a population of 245 and a non-statistical sample of 60 payroll transactions out of a population of 1920 was selected for testing. There was no evidence of review on any of the 120 transactions tested. These 120 transactions totaled $851,863 out of the total expenditure population of $2,608,399. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of costs charged to the program occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-014: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Procurement, Suspension and Debarment Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555 and 84.282 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that a non-federal entity must use its own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procedures conform to applicable federal law and standards. In addition, Uniform Guidance requires contracts contain the applicable provisions described in Appendix II to Part 200 for contracts under federal awards. Condition: The School has policies and procedures which make reference to state regulation and law, but the policies have not been updated with sufficient clarity and detail to ensure compliance with federal law and standards. In addition, the contract provisions under the Federal Water Pollution Control Act as described in Appendix II to Part 200 were not included in a contract as required. Cause: The School did not have adequate internal controls to review its policy and procedures to include federal procurement requirements and ensure contracts contained all required provisions. Effect: The School may follow its documented procurement policies and not identify non-compliance with federal procurement law in cases where federal procurement law is more restrictive. In addition, contractors may not be aware of required terms and conditions. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 and Charter Schools, 84.282 The School?s procurement procedures were examined in their entirety. Child Nutrition Cluster, 10.555 The one applicable contract was selected for testing and was missing one of the required contract provisions. Repeat Finding from Prior Year: No Recommendation: We recommend the School review its procurement policy and include federal procurement requirements and ensure contracts contain all required provisions. Views of Responsible Officials: Management agrees with this finding.
2022-016: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School to prepare a Schedule of Expenditures of Federal Awards (SEFA). In addition, Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process of the SEFA. Condition: There was no evidence of review and approval on the preparation of the initial SEFA and adjustments were required to ensure it was fairly stated. Cause: The School did not have adequate internal controls to provide for the review of journal entries that allocate expenses to federal programs or the SEFA to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to correction, commodities for the Child Nutrition Cluster were misidentified as another program. The total aggregate affect of miscellaneous changes was an overstatement of the SEFA of $22,515 prior to correction. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year: Yes ? prior year finding 2021-002. Recommendation: We recommend the School enhance internal controls to provide for the review of journal entries that allocate expenses to federal programs and the SEFA to ensure total federal expenditures are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with this finding.
2022-013: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Costs charged to the program did not have evidence of review by an individual independent of the preparation of the allocation of costs to the program. Cause: The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 A non-statistical sample of 26 transactions out of a population of 134 was selected for testing. There was no evidence of review on any of the 26 transactions tested. These 26 transactions totaled $183,657 out of the total expenditure population of $1,046,140. Charter Schools, 84.282 A non-statistical sample of nine goods and services transactions out of a population of 40 and the total population of two payroll transactions was selected for testing. There was no evidence of review on either of the two payroll transactions tested. These two payroll transactions totaled $39,049 out of the total expenditure population of $363,680. Education Stabilization Fund, 84.425 A non-statistical sample of 60 goods and services transactions out of a population of 245 and a non-statistical sample of 60 payroll transactions out of a population of 1920 was selected for testing. There was no evidence of review on any of the 120 transactions tested. These 120 transactions totaled $851,863 out of the total expenditure population of $2,608,399. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of costs charged to the program occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-013: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Costs charged to the program did not have evidence of review by an individual independent of the preparation of the allocation of costs to the program. Cause: The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 A non-statistical sample of 26 transactions out of a population of 134 was selected for testing. There was no evidence of review on any of the 26 transactions tested. These 26 transactions totaled $183,657 out of the total expenditure population of $1,046,140. Charter Schools, 84.282 A non-statistical sample of nine goods and services transactions out of a population of 40 and the total population of two payroll transactions was selected for testing. There was no evidence of review on either of the two payroll transactions tested. These two payroll transactions totaled $39,049 out of the total expenditure population of $363,680. Education Stabilization Fund, 84.425 A non-statistical sample of 60 goods and services transactions out of a population of 245 and a non-statistical sample of 60 payroll transactions out of a population of 1920 was selected for testing. There was no evidence of review on any of the 120 transactions tested. These 120 transactions totaled $851,863 out of the total expenditure population of $2,608,399. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of costs charged to the program occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-014: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Procurement, Suspension and Debarment Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555 and 84.282 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that a non-federal entity must use its own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procedures conform to applicable federal law and standards. In addition, Uniform Guidance requires contracts contain the applicable provisions described in Appendix II to Part 200 for contracts under federal awards. Condition: The School has policies and procedures which make reference to state regulation and law, but the policies have not been updated with sufficient clarity and detail to ensure compliance with federal law and standards. In addition, the contract provisions under the Federal Water Pollution Control Act as described in Appendix II to Part 200 were not included in a contract as required. Cause: The School did not have adequate internal controls to review its policy and procedures to include federal procurement requirements and ensure contracts contained all required provisions. Effect: The School may follow its documented procurement policies and not identify non-compliance with federal procurement law in cases where federal procurement law is more restrictive. In addition, contractors may not be aware of required terms and conditions. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 and Charter Schools, 84.282 The School?s procurement procedures were examined in their entirety. Child Nutrition Cluster, 10.555 The one applicable contract was selected for testing and was missing one of the required contract provisions. Repeat Finding from Prior Year: No Recommendation: We recommend the School review its procurement policy and include federal procurement requirements and ensure contracts contain all required provisions. Views of Responsible Officials: Management agrees with this finding.
2022-016: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School to prepare a Schedule of Expenditures of Federal Awards (SEFA). In addition, Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process of the SEFA. Condition: There was no evidence of review and approval on the preparation of the initial SEFA and adjustments were required to ensure it was fairly stated. Cause: The School did not have adequate internal controls to provide for the review of journal entries that allocate expenses to federal programs or the SEFA to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to correction, commodities for the Child Nutrition Cluster were misidentified as another program. The total aggregate affect of miscellaneous changes was an overstatement of the SEFA of $22,515 prior to correction. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year: Yes ? prior year finding 2021-002. Recommendation: We recommend the School enhance internal controls to provide for the review of journal entries that allocate expenses to federal programs and the SEFA to ensure total federal expenditures are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with this finding.
2022-013: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Costs charged to the program did not have evidence of review by an individual independent of the preparation of the allocation of costs to the program. Cause: The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 A non-statistical sample of 26 transactions out of a population of 134 was selected for testing. There was no evidence of review on any of the 26 transactions tested. These 26 transactions totaled $183,657 out of the total expenditure population of $1,046,140. Charter Schools, 84.282 A non-statistical sample of nine goods and services transactions out of a population of 40 and the total population of two payroll transactions was selected for testing. There was no evidence of review on either of the two payroll transactions tested. These two payroll transactions totaled $39,049 out of the total expenditure population of $363,680. Education Stabilization Fund, 84.425 A non-statistical sample of 60 goods and services transactions out of a population of 245 and a non-statistical sample of 60 payroll transactions out of a population of 1920 was selected for testing. There was no evidence of review on any of the 120 transactions tested. These 120 transactions totaled $851,863 out of the total expenditure population of $2,608,399. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of costs charged to the program occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-015: U.S. Department of Education Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Reimbursement requests submitted to the grantor did not have evidence of review by an individual independent of the preparation of the reimbursement request. Cause: The School did not have adequate internal controls to ensure review of reimbursement requests occurred or was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: A non-statistical sample of three reimbursement requests out of a population of five was selected for testing. There was no evidence of review on two reimbursement requests tested. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of reimbursement requests occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-016: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School to prepare a Schedule of Expenditures of Federal Awards (SEFA). In addition, Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process of the SEFA. Condition: There was no evidence of review and approval on the preparation of the initial SEFA and adjustments were required to ensure it was fairly stated. Cause: The School did not have adequate internal controls to provide for the review of journal entries that allocate expenses to federal programs or the SEFA to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to correction, commodities for the Child Nutrition Cluster were misidentified as another program. The total aggregate affect of miscellaneous changes was an overstatement of the SEFA of $22,515 prior to correction. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year: Yes ? prior year finding 2021-002. Recommendation: We recommend the School enhance internal controls to provide for the review of journal entries that allocate expenses to federal programs and the SEFA to ensure total federal expenditures are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with this finding.
2022-013: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Costs charged to the program did not have evidence of review by an individual independent of the preparation of the allocation of costs to the program. Cause: The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 A non-statistical sample of 26 transactions out of a population of 134 was selected for testing. There was no evidence of review on any of the 26 transactions tested. These 26 transactions totaled $183,657 out of the total expenditure population of $1,046,140. Charter Schools, 84.282 A non-statistical sample of nine goods and services transactions out of a population of 40 and the total population of two payroll transactions was selected for testing. There was no evidence of review on either of the two payroll transactions tested. These two payroll transactions totaled $39,049 out of the total expenditure population of $363,680. Education Stabilization Fund, 84.425 A non-statistical sample of 60 goods and services transactions out of a population of 245 and a non-statistical sample of 60 payroll transactions out of a population of 1920 was selected for testing. There was no evidence of review on any of the 120 transactions tested. These 120 transactions totaled $851,863 out of the total expenditure population of $2,608,399. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of costs charged to the program occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-015: U.S. Department of Education Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Reimbursement requests submitted to the grantor did not have evidence of review by an individual independent of the preparation of the reimbursement request. Cause: The School did not have adequate internal controls to ensure review of reimbursement requests occurred or was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: A non-statistical sample of three reimbursement requests out of a population of five was selected for testing. There was no evidence of review on two reimbursement requests tested. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of reimbursement requests occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-016: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School to prepare a Schedule of Expenditures of Federal Awards (SEFA). In addition, Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process of the SEFA. Condition: There was no evidence of review and approval on the preparation of the initial SEFA and adjustments were required to ensure it was fairly stated. Cause: The School did not have adequate internal controls to provide for the review of journal entries that allocate expenses to federal programs or the SEFA to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to correction, commodities for the Child Nutrition Cluster were misidentified as another program. The total aggregate affect of miscellaneous changes was an overstatement of the SEFA of $22,515 prior to correction. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year: Yes ? prior year finding 2021-002. Recommendation: We recommend the School enhance internal controls to provide for the review of journal entries that allocate expenses to federal programs and the SEFA to ensure total federal expenditures are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with this finding.
2022-013: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Costs charged to the program did not have evidence of review by an individual independent of the preparation of the allocation of costs to the program. Cause: The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 A non-statistical sample of 26 transactions out of a population of 134 was selected for testing. There was no evidence of review on any of the 26 transactions tested. These 26 transactions totaled $183,657 out of the total expenditure population of $1,046,140. Charter Schools, 84.282 A non-statistical sample of nine goods and services transactions out of a population of 40 and the total population of two payroll transactions was selected for testing. There was no evidence of review on either of the two payroll transactions tested. These two payroll transactions totaled $39,049 out of the total expenditure population of $363,680. Education Stabilization Fund, 84.425 A non-statistical sample of 60 goods and services transactions out of a population of 245 and a non-statistical sample of 60 payroll transactions out of a population of 1920 was selected for testing. There was no evidence of review on any of the 120 transactions tested. These 120 transactions totaled $851,863 out of the total expenditure population of $2,608,399. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of costs charged to the program occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-015: U.S. Department of Education Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Reimbursement requests submitted to the grantor did not have evidence of review by an individual independent of the preparation of the reimbursement request. Cause: The School did not have adequate internal controls to ensure review of reimbursement requests occurred or was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: A non-statistical sample of three reimbursement requests out of a population of five was selected for testing. There was no evidence of review on two reimbursement requests tested. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of reimbursement requests occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-016: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School to prepare a Schedule of Expenditures of Federal Awards (SEFA). In addition, Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process of the SEFA. Condition: There was no evidence of review and approval on the preparation of the initial SEFA and adjustments were required to ensure it was fairly stated. Cause: The School did not have adequate internal controls to provide for the review of journal entries that allocate expenses to federal programs or the SEFA to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to correction, commodities for the Child Nutrition Cluster were misidentified as another program. The total aggregate affect of miscellaneous changes was an overstatement of the SEFA of $22,515 prior to correction. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year: Yes ? prior year finding 2021-002. Recommendation: We recommend the School enhance internal controls to provide for the review of journal entries that allocate expenses to federal programs and the SEFA to ensure total federal expenditures are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with this finding.
2022-013: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Costs charged to the program did not have evidence of review by an individual independent of the preparation of the allocation of costs to the program. Cause: The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 A non-statistical sample of 26 transactions out of a population of 134 was selected for testing. There was no evidence of review on any of the 26 transactions tested. These 26 transactions totaled $183,657 out of the total expenditure population of $1,046,140. Charter Schools, 84.282 A non-statistical sample of nine goods and services transactions out of a population of 40 and the total population of two payroll transactions was selected for testing. There was no evidence of review on either of the two payroll transactions tested. These two payroll transactions totaled $39,049 out of the total expenditure population of $363,680. Education Stabilization Fund, 84.425 A non-statistical sample of 60 goods and services transactions out of a population of 245 and a non-statistical sample of 60 payroll transactions out of a population of 1920 was selected for testing. There was no evidence of review on any of the 120 transactions tested. These 120 transactions totaled $851,863 out of the total expenditure population of $2,608,399. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of costs charged to the program occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-015: U.S. Department of Education Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Reimbursement requests submitted to the grantor did not have evidence of review by an individual independent of the preparation of the reimbursement request. Cause: The School did not have adequate internal controls to ensure review of reimbursement requests occurred or was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: A non-statistical sample of three reimbursement requests out of a population of five was selected for testing. There was no evidence of review on two reimbursement requests tested. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of reimbursement requests occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-016: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School to prepare a Schedule of Expenditures of Federal Awards (SEFA). In addition, Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process of the SEFA. Condition: There was no evidence of review and approval on the preparation of the initial SEFA and adjustments were required to ensure it was fairly stated. Cause: The School did not have adequate internal controls to provide for the review of journal entries that allocate expenses to federal programs or the SEFA to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to correction, commodities for the Child Nutrition Cluster were misidentified as another program. The total aggregate affect of miscellaneous changes was an overstatement of the SEFA of $22,515 prior to correction. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year: Yes ? prior year finding 2021-002. Recommendation: We recommend the School enhance internal controls to provide for the review of journal entries that allocate expenses to federal programs and the SEFA to ensure total federal expenditures are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with this finding.