2022-014: 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 Twenty-First Century Community Learning Centers, 84.287 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 84.282, 84.287, 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: Charter Schools, 84.282 A non-statistical sample of 11 goods and services transactions out of a population of 33 and the total population of three payroll transactions was selected for testing. There was no evidence of review on any of the 14 transactions tested. The 14 transactions totaled $780,268 out of the aggregate total expenditure population of $999,390. Twenty-First Century Community Learning Centers, 84.287 A non-statistical sample of four payroll transactions out of a population of eight was selected for testing. There was no evidence of review on any of the four transactions. The four transactions totaled $147,028 out of the aggregate total expenditure population of $223,954. Education Stabilization Fund, 84.425 A non-statistical sample of three requests for reimbursement out of a population of 7 was selected for testing. There were 61 transactions tested as part of those three requests for reimbursement. There was no evidence of review on any of the 61 transactions tested. The 61 transactions totaled $1,023,333 out of the aggregate total expenditure population of $2,437,914. 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.
2022-016: 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 listing 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. Condition: The School has policies and procedures which make reference to state and federal regulation and law, but the policies have not been updated with sufficient clarity and detail to ensure compliance with federal law and standards. Cause: The School did not have adequate internal controls to review its policy and procedures to include federal procurement requirements. 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. Questioned Costs: None noted Context/Sampling: The School?s procurement procedures were examined in their entirety. Repeat Finding from Prior Year: No Recommendation: We recommend the School review its procurement policy and include federal procurement requirements. Views of Responsible Officials: Management agrees with this finding.
2022-017: 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 Twenty-First Century Community Learning Centers, 84.287 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 84.282, 84.287, 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: Misstatements on the SEFA could occur and not be detected by the School. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Prior to correction, the Charter School program was understated by $42,212 and the Education Stabilization Fund was overstated by $45,670. In the aggregate, the SEFA was overstated by $265,802. 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 Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority Twenty-First Century Community Learning Centers, 84.287 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 84.282, 84.287, 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: Charter Schools, 84.282 A non-statistical sample of 11 goods and services transactions out of a population of 33 and the total population of three payroll transactions was selected for testing. There was no evidence of review on any of the 14 transactions tested. The 14 transactions totaled $780,268 out of the aggregate total expenditure population of $999,390. Twenty-First Century Community Learning Centers, 84.287 A non-statistical sample of four payroll transactions out of a population of eight was selected for testing. There was no evidence of review on any of the four transactions. The four transactions totaled $147,028 out of the aggregate total expenditure population of $223,954. Education Stabilization Fund, 84.425 A non-statistical sample of three requests for reimbursement out of a population of 7 was selected for testing. There were 61 transactions tested as part of those three requests for reimbursement. There was no evidence of review on any of the 61 transactions tested. The 61 transactions totaled $1,023,333 out of the aggregate total expenditure population of $2,437,914. 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 Twenty-First Century Community Learning Centers, 84.287 Cash Management Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 84.287 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: Requests for reimbursement did not have evidence of review and approval by an individual independent of the preparation process. Cause: The School did not have adequate internal controls to ensure review of requests for reimbursement 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: A non-statistical sample of two out of a population of four requests for reimbursement was selected for testing. There was no evidence of review on either of the two requests tested. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of requests for reimbursement occur and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-017: 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 Twenty-First Century Community Learning Centers, 84.287 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 84.282, 84.287, 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: Misstatements on the SEFA could occur and not be detected by the School. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Prior to correction, the Charter School program was understated by $42,212 and the Education Stabilization Fund was overstated by $45,670. In the aggregate, the SEFA was overstated by $265,802. 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 Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority Twenty-First Century Community Learning Centers, 84.287 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 84.282, 84.287, 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: Charter Schools, 84.282 A non-statistical sample of 11 goods and services transactions out of a population of 33 and the total population of three payroll transactions was selected for testing. There was no evidence of review on any of the 14 transactions tested. The 14 transactions totaled $780,268 out of the aggregate total expenditure population of $999,390. Twenty-First Century Community Learning Centers, 84.287 A non-statistical sample of four payroll transactions out of a population of eight was selected for testing. There was no evidence of review on any of the four transactions. The four transactions totaled $147,028 out of the aggregate total expenditure population of $223,954. Education Stabilization Fund, 84.425 A non-statistical sample of three requests for reimbursement out of a population of 7 was selected for testing. There were 61 transactions tested as part of those three requests for reimbursement. There was no evidence of review on any of the 61 transactions tested. The 61 transactions totaled $1,023,333 out of the aggregate total expenditure population of $2,437,914. 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.
2022-017: 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 Twenty-First Century Community Learning Centers, 84.287 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 84.282, 84.287, 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: Misstatements on the SEFA could occur and not be detected by the School. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Prior to correction, the Charter School program was understated by $42,212 and the Education Stabilization Fund was overstated by $45,670. In the aggregate, the SEFA was overstated by $265,802. 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 Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority Twenty-First Century Community Learning Centers, 84.287 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 84.282, 84.287, 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: Charter Schools, 84.282 A non-statistical sample of 11 goods and services transactions out of a population of 33 and the total population of three payroll transactions was selected for testing. There was no evidence of review on any of the 14 transactions tested. The 14 transactions totaled $780,268 out of the aggregate total expenditure population of $999,390. Twenty-First Century Community Learning Centers, 84.287 A non-statistical sample of four payroll transactions out of a population of eight was selected for testing. There was no evidence of review on any of the four transactions. The four transactions totaled $147,028 out of the aggregate total expenditure population of $223,954. Education Stabilization Fund, 84.425 A non-statistical sample of three requests for reimbursement out of a population of 7 was selected for testing. There were 61 transactions tested as part of those three requests for reimbursement. There was no evidence of review on any of the 61 transactions tested. The 61 transactions totaled $1,023,333 out of the aggregate total expenditure population of $2,437,914. 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.
2022-017: 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 Twenty-First Century Community Learning Centers, 84.287 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 84.282, 84.287, 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: Misstatements on the SEFA could occur and not be detected by the School. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Prior to correction, the Charter School program was understated by $42,212 and the Education Stabilization Fund was overstated by $45,670. In the aggregate, the SEFA was overstated by $265,802. 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 Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority Twenty-First Century Community Learning Centers, 84.287 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 84.282, 84.287, 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: Charter Schools, 84.282 A non-statistical sample of 11 goods and services transactions out of a population of 33 and the total population of three payroll transactions was selected for testing. There was no evidence of review on any of the 14 transactions tested. The 14 transactions totaled $780,268 out of the aggregate total expenditure population of $999,390. Twenty-First Century Community Learning Centers, 84.287 A non-statistical sample of four payroll transactions out of a population of eight was selected for testing. There was no evidence of review on any of the four transactions. The four transactions totaled $147,028 out of the aggregate total expenditure population of $223,954. Education Stabilization Fund, 84.425 A non-statistical sample of three requests for reimbursement out of a population of 7 was selected for testing. There were 61 transactions tested as part of those three requests for reimbursement. There was no evidence of review on any of the 61 transactions tested. The 61 transactions totaled $1,023,333 out of the aggregate total expenditure population of $2,437,914. 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.
2022-017: 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 Twenty-First Century Community Learning Centers, 84.287 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 84.282, 84.287, 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: Misstatements on the SEFA could occur and not be detected by the School. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Prior to correction, the Charter School program was understated by $42,212 and the Education Stabilization Fund was overstated by $45,670. In the aggregate, the SEFA was overstated by $265,802. 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 Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority Twenty-First Century Community Learning Centers, 84.287 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 84.282, 84.287, 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: Charter Schools, 84.282 A non-statistical sample of 11 goods and services transactions out of a population of 33 and the total population of three payroll transactions was selected for testing. There was no evidence of review on any of the 14 transactions tested. The 14 transactions totaled $780,268 out of the aggregate total expenditure population of $999,390. Twenty-First Century Community Learning Centers, 84.287 A non-statistical sample of four payroll transactions out of a population of eight was selected for testing. There was no evidence of review on any of the four transactions. The four transactions totaled $147,028 out of the aggregate total expenditure population of $223,954. Education Stabilization Fund, 84.425 A non-statistical sample of three requests for reimbursement out of a population of 7 was selected for testing. There were 61 transactions tested as part of those three requests for reimbursement. There was no evidence of review on any of the 61 transactions tested. The 61 transactions totaled $1,023,333 out of the aggregate total expenditure population of $2,437,914. 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.
2022-016: 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 listing 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. Condition: The School has policies and procedures which make reference to state and federal regulation and law, but the policies have not been updated with sufficient clarity and detail to ensure compliance with federal law and standards. Cause: The School did not have adequate internal controls to review its policy and procedures to include federal procurement requirements. 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. Questioned Costs: None noted Context/Sampling: The School?s procurement procedures were examined in their entirety. Repeat Finding from Prior Year: No Recommendation: We recommend the School review its procurement policy and include federal procurement requirements. Views of Responsible Officials: Management agrees with this finding.
2022-017: 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 Twenty-First Century Community Learning Centers, 84.287 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 84.282, 84.287, 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: Misstatements on the SEFA could occur and not be detected by the School. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Prior to correction, the Charter School program was understated by $42,212 and the Education Stabilization Fund was overstated by $45,670. In the aggregate, the SEFA was overstated by $265,802. 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 Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority Twenty-First Century Community Learning Centers, 84.287 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 84.282, 84.287, 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: Charter Schools, 84.282 A non-statistical sample of 11 goods and services transactions out of a population of 33 and the total population of three payroll transactions was selected for testing. There was no evidence of review on any of the 14 transactions tested. The 14 transactions totaled $780,268 out of the aggregate total expenditure population of $999,390. Twenty-First Century Community Learning Centers, 84.287 A non-statistical sample of four payroll transactions out of a population of eight was selected for testing. There was no evidence of review on any of the four transactions. The four transactions totaled $147,028 out of the aggregate total expenditure population of $223,954. Education Stabilization Fund, 84.425 A non-statistical sample of three requests for reimbursement out of a population of 7 was selected for testing. There were 61 transactions tested as part of those three requests for reimbursement. There was no evidence of review on any of the 61 transactions tested. The 61 transactions totaled $1,023,333 out of the aggregate total expenditure population of $2,437,914. 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 Twenty-First Century Community Learning Centers, 84.287 Cash Management Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 84.287 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: Requests for reimbursement did not have evidence of review and approval by an individual independent of the preparation process. Cause: The School did not have adequate internal controls to ensure review of requests for reimbursement 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: A non-statistical sample of two out of a population of four requests for reimbursement was selected for testing. There was no evidence of review on either of the two requests tested. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of requests for reimbursement occur and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-017: 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 Twenty-First Century Community Learning Centers, 84.287 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 84.282, 84.287, 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: Misstatements on the SEFA could occur and not be detected by the School. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Prior to correction, the Charter School program was understated by $42,212 and the Education Stabilization Fund was overstated by $45,670. In the aggregate, the SEFA was overstated by $265,802. 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 Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority Twenty-First Century Community Learning Centers, 84.287 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 84.282, 84.287, 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: Charter Schools, 84.282 A non-statistical sample of 11 goods and services transactions out of a population of 33 and the total population of three payroll transactions was selected for testing. There was no evidence of review on any of the 14 transactions tested. The 14 transactions totaled $780,268 out of the aggregate total expenditure population of $999,390. Twenty-First Century Community Learning Centers, 84.287 A non-statistical sample of four payroll transactions out of a population of eight was selected for testing. There was no evidence of review on any of the four transactions. The four transactions totaled $147,028 out of the aggregate total expenditure population of $223,954. Education Stabilization Fund, 84.425 A non-statistical sample of three requests for reimbursement out of a population of 7 was selected for testing. There were 61 transactions tested as part of those three requests for reimbursement. There was no evidence of review on any of the 61 transactions tested. The 61 transactions totaled $1,023,333 out of the aggregate total expenditure population of $2,437,914. 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.
2022-017: 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 Twenty-First Century Community Learning Centers, 84.287 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 84.282, 84.287, 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: Misstatements on the SEFA could occur and not be detected by the School. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Prior to correction, the Charter School program was understated by $42,212 and the Education Stabilization Fund was overstated by $45,670. In the aggregate, the SEFA was overstated by $265,802. 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 Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority Twenty-First Century Community Learning Centers, 84.287 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 84.282, 84.287, 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: Charter Schools, 84.282 A non-statistical sample of 11 goods and services transactions out of a population of 33 and the total population of three payroll transactions was selected for testing. There was no evidence of review on any of the 14 transactions tested. The 14 transactions totaled $780,268 out of the aggregate total expenditure population of $999,390. Twenty-First Century Community Learning Centers, 84.287 A non-statistical sample of four payroll transactions out of a population of eight was selected for testing. There was no evidence of review on any of the four transactions. The four transactions totaled $147,028 out of the aggregate total expenditure population of $223,954. Education Stabilization Fund, 84.425 A non-statistical sample of three requests for reimbursement out of a population of 7 was selected for testing. There were 61 transactions tested as part of those three requests for reimbursement. There was no evidence of review on any of the 61 transactions tested. The 61 transactions totaled $1,023,333 out of the aggregate total expenditure population of $2,437,914. 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.
2022-017: 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 Twenty-First Century Community Learning Centers, 84.287 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 84.282, 84.287, 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: Misstatements on the SEFA could occur and not be detected by the School. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Prior to correction, the Charter School program was understated by $42,212 and the Education Stabilization Fund was overstated by $45,670. In the aggregate, the SEFA was overstated by $265,802. 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 Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority Twenty-First Century Community Learning Centers, 84.287 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 84.282, 84.287, 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: Charter Schools, 84.282 A non-statistical sample of 11 goods and services transactions out of a population of 33 and the total population of three payroll transactions was selected for testing. There was no evidence of review on any of the 14 transactions tested. The 14 transactions totaled $780,268 out of the aggregate total expenditure population of $999,390. Twenty-First Century Community Learning Centers, 84.287 A non-statistical sample of four payroll transactions out of a population of eight was selected for testing. There was no evidence of review on any of the four transactions. The four transactions totaled $147,028 out of the aggregate total expenditure population of $223,954. Education Stabilization Fund, 84.425 A non-statistical sample of three requests for reimbursement out of a population of 7 was selected for testing. There were 61 transactions tested as part of those three requests for reimbursement. There was no evidence of review on any of the 61 transactions tested. The 61 transactions totaled $1,023,333 out of the aggregate total expenditure population of $2,437,914. 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.
2022-017: 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 Twenty-First Century Community Learning Centers, 84.287 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 84.282, 84.287, 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: Misstatements on the SEFA could occur and not be detected by the School. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Prior to correction, the Charter School program was understated by $42,212 and the Education Stabilization Fund was overstated by $45,670. In the aggregate, the SEFA was overstated by $265,802. 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.