U.S. Department of Education/Passed Through State of Nevada Public Charter
School Authority
Federal Assistance Listing Numbers 84.010 – Title I, 84.010A - Title I 1003(a)
FY23 Title I, Part A – Award Date 7/1/22-9/30/23
FY23 Title I, Part A, Section 1003a – Award Date 7/1/22-9/30/23
FY23 Title I, Part A, APP-01953-J3J3-A1 – Award Date 7/1/22-9/30/23
Criteria – Management is responsible for internal controls over Activities Allowed or
Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform
Guidance.
Condition – Two expenditures tested did not have evidence of review and approval.
One request for reimbursement of allowable costs submission tested did not have
evidence of review and approval of the submission.
Questioned Costs – None
Context/Sampling – A non-statistical sample of 21 expenditures out of 137
expenditures was selected for testing. We also tested the corresponding request for
reimbursement of allowable cost submission for each expenditure tested.
Cause – The School did not have adequate internal controls to ensure review of costs
charged to the program occurred and was documented.
Effect or potential effect – Unallowable costs may be charged to the program and
submitted for reimbursement and not detected by the School.
Recommendation – We recommend the School document review and approval of all
expenditures to ensure compliance with the Uniform Guidance.
Views of responsible officials and planned corrective actions – A process was put in
place in May 2023 to ensure that all principal approvals are documented in writing
or electronic approval in the system which can be date stamped by the system.
Payroll will not be run, nor grant reimbursement requests submitted, until proper
approval is received.
U.S. Department of Education/Passed Through State of Nevada Public Charter School
Authority
Federal Assistance Listing Numbers 84.010 – Title I, 84.010A - Title I 1003(a)
FY23 Title I, Part A – Award Date 7/1/22-9/30/23
FY23 Title I, Part A, Section 1003a – Award Date 7/1/22-9/30/23
FY23 Title I, Part A, APP-01953-J3J3-A1 – Award Date 7/1/22-9/30/23
Criteria – Management is responsible for internal controls over compliance with
Level of Effort – Maintenance of Effort in accordance with the Uniform Guidance.
Condition – The School incorrectly calculated Maintenance of Effort and there was no
documentation of review by an individual independent of the preparation of the
calculation.
Questioned Costs – None
Context/Sampling – Maintenance of Effort reporting is required to be filed annually.
FORVIS tested the annual calculation performed during the fiscal year ended
June 30, 2023.
Cause – The School did not have adequate internal controls to ensure review of
Maintenance of Effort reporting was performed and documented prior to
submission. Maintenance of Effort was not calculated correctly due to the financial
data used in the calculation being on a different basis of accounting and including
incorrect financial statement line items.
Effect or potential effect – Inaccurate data was provided to the grantor.
Recommendation – We recommend the School create a standard template to prepare
the Maintenance of Effort calculation indicating which specific financial statements
and line items to include in the calculation to allow for consistent and accurate
reporting in accordance with the compliance requirement and policies and
procedures to ensure that the calculation and report are reviewed by someone
knowledgeable of the requirements prior to submission.
Views of responsible officials and planned corrective actions – Due to unexpected
turnover, a secondary review was not performed to verify the preparation of the
Maintenance of Effort reporting. To strengthen the oversight of financial
management of the School, Academica Nevada, the School’s management
company, filled all open positions and realigned staff responsibilities to reduce
individual workloads and provide additional oversight and review. In addition, a
financial controller has been added to ensure that secondary reviews occur on all
required filings and reconciliations.
U.S. Department of Education/Passed Through State of Nevada Public Charter
School Authority
Federal Assistance Listing Numbers 84.010 – Title I, 84.010A - Title I 1003(a)
FY23 Title I, Part A – Award Date 7/1/22-9/30/23
FY23 Title I, Part A, Section 1003a – Award Date 7/1/22-9/30/23
FY23 Title I, Part A, APP-01953-J3J3-A1 – Award Date 7/1/22-9/30/23
Criteria – Management is responsible for internal controls over Activities Allowed or
Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform
Guidance.
Condition – Two expenditures tested did not have evidence of review and approval.
One request for reimbursement of allowable costs submission tested did not have
evidence of review and approval of the submission.
Questioned Costs – None
Context/Sampling – A non-statistical sample of 21 expenditures out of 137
expenditures was selected for testing. We also tested the corresponding request for
reimbursement of allowable cost submission for each expenditure tested.
Cause – The School did not have adequate internal controls to ensure review of costs
charged to the program occurred and was documented.
Effect or potential effect – Unallowable costs may be charged to the program and
submitted for reimbursement and not detected by the School.
Recommendation – We recommend the School document review and approval of all
expenditures to ensure compliance with the Uniform Guidance.
Views of responsible officials and planned corrective actions – A process was put in
place in May 2023 to ensure that all principal approvals are documented in writing
or electronic approval in the system which can be date stamped by the system.
Payroll will not be run, nor grant reimbursement requests submitted, until proper
approval is received.
U.S. Department of Education/Passed Through State of Nevada Public Charter School
Authority
Federal Assistance Listing Numbers 84.010 – Title I, 84.010A - Title I 1003(a)
FY23 Title I, Part A – Award Date 7/1/22-9/30/23
FY23 Title I, Part A, Section 1003a – Award Date 7/1/22-9/30/23
FY23 Title I, Part A, APP-01953-J3J3-A1 – Award Date 7/1/22-9/30/23
Criteria – Management is responsible for internal controls over compliance with
Level of Effort – Maintenance of Effort in accordance with the Uniform Guidance.
Condition – The School incorrectly calculated Maintenance of Effort and there was no
documentation of review by an individual independent of the preparation of the
calculation.
Questioned Costs – None
Context/Sampling – Maintenance of Effort reporting is required to be filed annually.
FORVIS tested the annual calculation performed during the fiscal year ended
June 30, 2023.
Cause – The School did not have adequate internal controls to ensure review of
Maintenance of Effort reporting was performed and documented prior to
submission. Maintenance of Effort was not calculated correctly due to the financial
data used in the calculation being on a different basis of accounting and including
incorrect financial statement line items.
Effect or potential effect – Inaccurate data was provided to the grantor.
Recommendation – We recommend the School create a standard template to prepare
the Maintenance of Effort calculation indicating which specific financial statements
and line items to include in the calculation to allow for consistent and accurate
reporting in accordance with the compliance requirement and policies and
procedures to ensure that the calculation and report are reviewed by someone
knowledgeable of the requirements prior to submission.
Views of responsible officials and planned corrective actions – Due to unexpected
turnover, a secondary review was not performed to verify the preparation of the
Maintenance of Effort reporting. To strengthen the oversight of financial
management of the School, Academica Nevada, the School’s management
company, filled all open positions and realigned staff responsibilities to reduce
individual workloads and provide additional oversight and review. In addition, a
financial controller has been added to ensure that secondary reviews occur on all
required filings and reconciliations.
U.S. Department of Education/Passed Through Nevada Department of Education
Federal Assistance Listing Number 84.425C and 84.425D – COVID-19 – Education
Stabilization Fund
Pass-Through Entity Identifying Number 22-748-44437
Award Date 12/29/21-9/30/23
Criteria – Management is responsible for internal controls over compliance with
Reporting in accordance with the Uniform Guidance.
Condition – The School did not report grant expenditures by the required categories to
the Nevada Department of Education (NDE), there was no support maintained for
the data that was submitted including FTEs, and there was no review of the report
before it was submitted.
Questioned Costs – None
Context/Sampling – The NDE requires information to be reported by Local Education
Agencies in order to complete the NDE’s annual ESSER Reporting.
Cause – The School did not have adequate internal controls to ensure that the data
reported to the NDE was accurate, that the form was completed correctly, and that
there was no review of the report prior to submission.
Effect or potential effect – Inaccurate data was provided to the grantor.
Recommendation – We recommend the School put in place controls over reporting
required by the School’s grants to ensure complete and accurate reporting in
accordance with the compliance requirement.
Views of responsible officials and planned corrective actions – Due to unexpected
turnover, a secondary review was not performed to verify the preparation of the
ESSER reporting. To strengthen the oversight of financial management of the
School, Academica Nevada, the School’s management company, filled all open
positions and realigned staff responsibilities to reduce individual workloads and
provide additional oversight and review. In addition, a financial controller has been
added to ensure that secondary reviews occur on all required filings and
reconciliations.
U.S. Department of Education/Passed Through Nevada Department of Education
Federal Assistance Listing Number 84.425C and 84.425D – COVID-19 – Education
Stabilization Fund
Pass-Through Entity Identifying Number 22-748-44437
Award Date 12/29/21-9/30/23
Criteria – Management is responsible for internal controls over compliance with
Reporting in accordance with the Uniform Guidance.
Condition – The School did not report grant expenditures by the required categories to
the Nevada Department of Education (NDE), there was no support maintained for
the data that was submitted including FTEs, and there was no review of the report
before it was submitted.
Questioned Costs – None
Context/Sampling – The NDE requires information to be reported by Local Education
Agencies in order to complete the NDE’s annual ESSER Reporting.
Cause – The School did not have adequate internal controls to ensure that the data
reported to the NDE was accurate, that the form was completed correctly, and that
there was no review of the report prior to submission.
Effect or potential effect – Inaccurate data was provided to the grantor.
Recommendation – We recommend the School put in place controls over reporting
required by the School’s grants to ensure complete and accurate reporting in
accordance with the compliance requirement.
Views of responsible officials and planned corrective actions – Due to unexpected
turnover, a secondary review was not performed to verify the preparation of the
ESSER reporting. To strengthen the oversight of financial management of the
School, Academica Nevada, the School’s management company, filled all open
positions and realigned staff responsibilities to reduce individual workloads and
provide additional oversight and review. In addition, a financial controller has been
added to ensure that secondary reviews occur on all required filings and
reconciliations.
U.S. Department of Education/Passed Through Nevada Department of Education and
State of Nevada State Public Charter School Authority
Federal Assistance Listing Numbers 84.425, 84.425C, 84.425D, and 84.425U –
COVID-19 – Education Stabilization Fund
CARES ESSER I (Formula) – APP-01808-L2K9-A1 – Award Date 3/13/20-9/30/22
CRRSA ESSER II – APP-01384-P9Y6-A1 – Award Date 1/15/21-9/30/23
ARP ESSER – Award Date 7/1/21-9/30/24
ARP ESSER Final One-Third Allocation – Award Date 7/1/22-9/30/24
Elementary and Secondary School Emergency Relief (ESSER) Fund - CARES Act
(SBMH)
Governor's Emergency Education Relief Fund (GEER) - (SBMH)
Pass-Through Entity Identifying Number 22-748-44437
Award Date 12/29/21-9/30/23
Criteria – Management is responsible for internal controls over Activities Allowed or
Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform
Guidance.
Condition – Four expenditures tested did not have evidence of approval of review and
approval. One request for reimbursement submission tested did not have evidence
of review and approval of the submission.
Questioned Costs – None
Context/Sampling – A non-statistical sample of 40 expenditures out of 333
expenditures was selected for testing. We also tested the corresponding cost
submission for each expenditure tested.
Cause – The School did not have adequate internal controls to ensure review of costs
charged to the program occurred and was documented.
Effect or potential effect – Unallowable costs may be charged to the program and
submitted for reimbursement and not detected by the School.
Recommendation – We recommend the School document review and approval of all
expenditures to ensure compliance with the Uniform Guidance.
Views of responsible officials and planned corrective actions – A process was put in
place in May 2023 to ensure all principal approvals are documented in writing or
electronic approval in the system, which can be date stamped by the system.
Payroll will not be run, nor grants submitted, until proper approval is received.
U.S. Department of Education/Passed Through Nevada Department of Education and
State of Nevada State Public Charter School Authority
Federal Assistance Listing Numbers 84.425, 84.425C, 84.425D, and 84.425U –
COVID-19 – Education Stabilization Fund
CARES ESSER I (Formula) – APP-01808-L2K9-A1 – Award Date 3/13/20-9/30/22
CRRSA ESSER II – APP-01384-P9Y6-A1 – Award Date 1/15/21-9/30/23
ARP ESSER – Award Date 7/1/21-9/30/24
ARP ESSER Final One-Third Allocation – Award Date 7/1/22-9/30/24
Elementary and Secondary School Emergency Relief (ESSER) Fund - CARES Act
(SBMH)
Governor's Emergency Education Relief Fund (GEER) - (SBMH)
Pass-Through Entity Identifying Number 22-748-44437
Award Date 12/29/21-9/30/23
Criteria – Management is responsible for internal controls over Activities Allowed or
Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform
Guidance.
Condition – Four expenditures tested did not have evidence of approval of review and
approval. One request for reimbursement submission tested did not have evidence
of review and approval of the submission.
Questioned Costs – None
Context/Sampling – A non-statistical sample of 40 expenditures out of 333
expenditures was selected for testing. We also tested the corresponding cost
submission for each expenditure tested.
Cause – The School did not have adequate internal controls to ensure review of costs
charged to the program occurred and was documented.
Effect or potential effect – Unallowable costs may be charged to the program and
submitted for reimbursement and not detected by the School.
Recommendation – We recommend the School document review and approval of all
expenditures to ensure compliance with the Uniform Guidance.
Views of responsible officials and planned corrective actions – A process was put in
place in May 2023 to ensure all principal approvals are documented in writing or
electronic approval in the system, which can be date stamped by the system.
Payroll will not be run, nor grants submitted, until proper approval is received.
U.S. Department of Education/Passed Through Nevada Department of Education and
State of Nevada State Public Charter School Authority
Federal Assistance Listing Numbers 84.425, 84.425C, 84.425D, and 84.425U –
COVID-19 – Education Stabilization Fund
CARES ESSER I (Formula) – APP-01808-L2K9-A1 – Award Date 3/13/20-9/30/22
CRRSA ESSER II – APP-01384-P9Y6-A1 – Award Date 1/15/21-9/30/23
ARP ESSER – Award Date 7/1/21-9/30/24
ARP ESSER Final One-Third Allocation – Award Date 7/1/22-9/30/24
Elementary and Secondary School Emergency Relief (ESSER) Fund - CARES Act
(SBMH)
Governor's Emergency Education Relief Fund (GEER) - (SBMH)
Pass-Through Entity Identifying Number 22-748-44437
Award Date 12/29/21-9/30/23
Criteria – Management is responsible for internal controls over Activities Allowed or
Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform
Guidance.
Condition – Four expenditures tested did not have evidence of approval of review and
approval. One request for reimbursement submission tested did not have evidence
of review and approval of the submission.
Questioned Costs – None
Context/Sampling – A non-statistical sample of 40 expenditures out of 333
expenditures was selected for testing. We also tested the corresponding cost
submission for each expenditure tested.
Cause – The School did not have adequate internal controls to ensure review of costs
charged to the program occurred and was documented.
Effect or potential effect – Unallowable costs may be charged to the program and
submitted for reimbursement and not detected by the School.
Recommendation – We recommend the School document review and approval of all
expenditures to ensure compliance with the Uniform Guidance.
Views of responsible officials and planned corrective actions – A process was put in
place in May 2023 to ensure all principal approvals are documented in writing or
electronic approval in the system, which can be date stamped by the system.
Payroll will not be run, nor grants submitted, until proper approval is received.
U.S. Department of Education/Passed Through Nevada Department of Education and
State of Nevada State Public Charter School Authority
Federal Assistance Listing Numbers 84.425, 84.425C, 84.425D, and 84.425U –
COVID-19 – Education Stabilization Fund
CARES ESSER I (Formula) – APP-01808-L2K9-A1 – Award Date 3/13/20-9/30/22
CRRSA ESSER II – APP-01384-P9Y6-A1 – Award Date 1/15/21-9/30/23
ARP ESSER – Award Date 7/1/21-9/30/24
ARP ESSER Final One-Third Allocation – Award Date 7/1/22-9/30/24
Elementary and Secondary School Emergency Relief (ESSER) Fund - CARES Act
(SBMH)
Governor's Emergency Education Relief Fund (GEER) - (SBMH)
Pass-Through Entity Identifying Number 22-748-44437
Award Date 12/29/21-9/30/23
Criteria – Management is responsible for internal controls over Activities Allowed or
Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform
Guidance.
Condition – Four expenditures tested did not have evidence of approval of review and
approval. One request for reimbursement submission tested did not have evidence
of review and approval of the submission.
Questioned Costs – None
Context/Sampling – A non-statistical sample of 40 expenditures out of 333
expenditures was selected for testing. We also tested the corresponding cost
submission for each expenditure tested.
Cause – The School did not have adequate internal controls to ensure review of costs
charged to the program occurred and was documented.
Effect or potential effect – Unallowable costs may be charged to the program and
submitted for reimbursement and not detected by the School.
Recommendation – We recommend the School document review and approval of all
expenditures to ensure compliance with the Uniform Guidance.
Views of responsible officials and planned corrective actions – A process was put in
place in May 2023 to ensure all principal approvals are documented in writing or
electronic approval in the system, which can be date stamped by the system.
Payroll will not be run, nor grants submitted, until proper approval is received.
U.S. Department of Education/Passed Through Nevada Department of Education and
State of Nevada State Public Charter School Authority
Federal Assistance Listing Numbers 84.425, 84.425C, 84.425D, and 84.425U –
COVID-19 – Education Stabilization Fund
CARES ESSER I (Formula) – APP-01808-L2K9-A1 – Award Date 3/13/20-9/30/22
CRRSA ESSER II – APP-01384-P9Y6-A1 – Award Date 1/15/21-9/30/23
ARP ESSER – Award Date 7/1/21-9/30/24
ARP ESSER Final One-Third Allocation – Award Date 7/1/22-9/30/24
Elementary and Secondary School Emergency Relief (ESSER) Fund - CARES Act
(SBMH)
Governor's Emergency Education Relief Fund (GEER) - (SBMH)
Pass-Through Entity Identifying Number 22-748-44437
Award Date 12/29/21-9/30/23
Criteria – Management is responsible for internal controls over Activities Allowed or
Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform
Guidance.
Condition – Four expenditures tested did not have evidence of approval of review and
approval. One request for reimbursement submission tested did not have evidence
of review and approval of the submission.
Questioned Costs – None
Context/Sampling – A non-statistical sample of 40 expenditures out of 333
expenditures was selected for testing. We also tested the corresponding cost
submission for each expenditure tested.
Cause – The School did not have adequate internal controls to ensure review of costs
charged to the program occurred and was documented.
Effect or potential effect – Unallowable costs may be charged to the program and
submitted for reimbursement and not detected by the School.
Recommendation – We recommend the School document review and approval of all
expenditures to ensure compliance with the Uniform Guidance.
Views of responsible officials and planned corrective actions – A process was put in
place in May 2023 to ensure all principal approvals are documented in writing or
electronic approval in the system, which can be date stamped by the system.
Payroll will not be run, nor grants submitted, until proper approval is received.
U.S. Department of Education/Passed Through Nevada Department of Education and
State of Nevada State Public Charter School Authority
Federal Assistance Listing Numbers 84.425, 84.425C, 84.425D, and 84.425U –
COVID-19 – Education Stabilization Fund
CARES ESSER I (Formula) – APP-01808-L2K9-A1 – Award Date 3/13/20-9/30/22
CRRSA ESSER II – APP-01384-P9Y6-A1 – Award Date 1/15/21-9/30/23
ARP ESSER – Award Date 7/1/21-9/30/24
ARP ESSER Final One-Third Allocation – Award Date 7/1/22-9/30/24
Elementary and Secondary School Emergency Relief (ESSER) Fund - CARES Act
(SBMH)
Governor's Emergency Education Relief Fund (GEER) - (SBMH)
Pass-Through Entity Identifying Number 22-748-44437
Award Date 12/29/21-9/30/23
Criteria – Management is responsible for internal controls over Activities Allowed or
Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform
Guidance.
Condition – Four expenditures tested did not have evidence of approval of review and
approval. One request for reimbursement submission tested did not have evidence
of review and approval of the submission.
Questioned Costs – None
Context/Sampling – A non-statistical sample of 40 expenditures out of 333
expenditures was selected for testing. We also tested the corresponding cost
submission for each expenditure tested.
Cause – The School did not have adequate internal controls to ensure review of costs
charged to the program occurred and was documented.
Effect or potential effect – Unallowable costs may be charged to the program and
submitted for reimbursement and not detected by the School.
Recommendation – We recommend the School document review and approval of all
expenditures to ensure compliance with the Uniform Guidance.
Views of responsible officials and planned corrective actions – A process was put in
place in May 2023 to ensure all principal approvals are documented in writing or
electronic approval in the system, which can be date stamped by the system.
Payroll will not be run, nor grants submitted, until proper approval is received.
U.S. Department of Education/Passed Through State of Nevada Public Charter
School Authority
Federal Assistance Listing Numbers 84.010 – Title I, 84.010A - Title I 1003(a)
FY23 Title I, Part A – Award Date 7/1/22-9/30/23
FY23 Title I, Part A, Section 1003a – Award Date 7/1/22-9/30/23
FY23 Title I, Part A, APP-01953-J3J3-A1 – Award Date 7/1/22-9/30/23
Criteria – Management is responsible for internal controls over Activities Allowed or
Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform
Guidance.
Condition – Two expenditures tested did not have evidence of review and approval.
One request for reimbursement of allowable costs submission tested did not have
evidence of review and approval of the submission.
Questioned Costs – None
Context/Sampling – A non-statistical sample of 21 expenditures out of 137
expenditures was selected for testing. We also tested the corresponding request for
reimbursement of allowable cost submission for each expenditure tested.
Cause – The School did not have adequate internal controls to ensure review of costs
charged to the program occurred and was documented.
Effect or potential effect – Unallowable costs may be charged to the program and
submitted for reimbursement and not detected by the School.
Recommendation – We recommend the School document review and approval of all
expenditures to ensure compliance with the Uniform Guidance.
Views of responsible officials and planned corrective actions – A process was put in
place in May 2023 to ensure that all principal approvals are documented in writing
or electronic approval in the system which can be date stamped by the system.
Payroll will not be run, nor grant reimbursement requests submitted, until proper
approval is received.
U.S. Department of Education/Passed Through State of Nevada Public Charter School
Authority
Federal Assistance Listing Numbers 84.010 – Title I, 84.010A - Title I 1003(a)
FY23 Title I, Part A – Award Date 7/1/22-9/30/23
FY23 Title I, Part A, Section 1003a – Award Date 7/1/22-9/30/23
FY23 Title I, Part A, APP-01953-J3J3-A1 – Award Date 7/1/22-9/30/23
Criteria – Management is responsible for internal controls over compliance with
Level of Effort – Maintenance of Effort in accordance with the Uniform Guidance.
Condition – The School incorrectly calculated Maintenance of Effort and there was no
documentation of review by an individual independent of the preparation of the
calculation.
Questioned Costs – None
Context/Sampling – Maintenance of Effort reporting is required to be filed annually.
FORVIS tested the annual calculation performed during the fiscal year ended
June 30, 2023.
Cause – The School did not have adequate internal controls to ensure review of
Maintenance of Effort reporting was performed and documented prior to
submission. Maintenance of Effort was not calculated correctly due to the financial
data used in the calculation being on a different basis of accounting and including
incorrect financial statement line items.
Effect or potential effect – Inaccurate data was provided to the grantor.
Recommendation – We recommend the School create a standard template to prepare
the Maintenance of Effort calculation indicating which specific financial statements
and line items to include in the calculation to allow for consistent and accurate
reporting in accordance with the compliance requirement and policies and
procedures to ensure that the calculation and report are reviewed by someone
knowledgeable of the requirements prior to submission.
Views of responsible officials and planned corrective actions – Due to unexpected
turnover, a secondary review was not performed to verify the preparation of the
Maintenance of Effort reporting. To strengthen the oversight of financial
management of the School, Academica Nevada, the School’s management
company, filled all open positions and realigned staff responsibilities to reduce
individual workloads and provide additional oversight and review. In addition, a
financial controller has been added to ensure that secondary reviews occur on all
required filings and reconciliations.
U.S. Department of Education/Passed Through State of Nevada Public Charter
School Authority
Federal Assistance Listing Numbers 84.010 – Title I, 84.010A - Title I 1003(a)
FY23 Title I, Part A – Award Date 7/1/22-9/30/23
FY23 Title I, Part A, Section 1003a – Award Date 7/1/22-9/30/23
FY23 Title I, Part A, APP-01953-J3J3-A1 – Award Date 7/1/22-9/30/23
Criteria – Management is responsible for internal controls over Activities Allowed or
Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform
Guidance.
Condition – Two expenditures tested did not have evidence of review and approval.
One request for reimbursement of allowable costs submission tested did not have
evidence of review and approval of the submission.
Questioned Costs – None
Context/Sampling – A non-statistical sample of 21 expenditures out of 137
expenditures was selected for testing. We also tested the corresponding request for
reimbursement of allowable cost submission for each expenditure tested.
Cause – The School did not have adequate internal controls to ensure review of costs
charged to the program occurred and was documented.
Effect or potential effect – Unallowable costs may be charged to the program and
submitted for reimbursement and not detected by the School.
Recommendation – We recommend the School document review and approval of all
expenditures to ensure compliance with the Uniform Guidance.
Views of responsible officials and planned corrective actions – A process was put in
place in May 2023 to ensure that all principal approvals are documented in writing
or electronic approval in the system which can be date stamped by the system.
Payroll will not be run, nor grant reimbursement requests submitted, until proper
approval is received.
U.S. Department of Education/Passed Through State of Nevada Public Charter School
Authority
Federal Assistance Listing Numbers 84.010 – Title I, 84.010A - Title I 1003(a)
FY23 Title I, Part A – Award Date 7/1/22-9/30/23
FY23 Title I, Part A, Section 1003a – Award Date 7/1/22-9/30/23
FY23 Title I, Part A, APP-01953-J3J3-A1 – Award Date 7/1/22-9/30/23
Criteria – Management is responsible for internal controls over compliance with
Level of Effort – Maintenance of Effort in accordance with the Uniform Guidance.
Condition – The School incorrectly calculated Maintenance of Effort and there was no
documentation of review by an individual independent of the preparation of the
calculation.
Questioned Costs – None
Context/Sampling – Maintenance of Effort reporting is required to be filed annually.
FORVIS tested the annual calculation performed during the fiscal year ended
June 30, 2023.
Cause – The School did not have adequate internal controls to ensure review of
Maintenance of Effort reporting was performed and documented prior to
submission. Maintenance of Effort was not calculated correctly due to the financial
data used in the calculation being on a different basis of accounting and including
incorrect financial statement line items.
Effect or potential effect – Inaccurate data was provided to the grantor.
Recommendation – We recommend the School create a standard template to prepare
the Maintenance of Effort calculation indicating which specific financial statements
and line items to include in the calculation to allow for consistent and accurate
reporting in accordance with the compliance requirement and policies and
procedures to ensure that the calculation and report are reviewed by someone
knowledgeable of the requirements prior to submission.
Views of responsible officials and planned corrective actions – Due to unexpected
turnover, a secondary review was not performed to verify the preparation of the
Maintenance of Effort reporting. To strengthen the oversight of financial
management of the School, Academica Nevada, the School’s management
company, filled all open positions and realigned staff responsibilities to reduce
individual workloads and provide additional oversight and review. In addition, a
financial controller has been added to ensure that secondary reviews occur on all
required filings and reconciliations.
U.S. Department of Education/Passed Through Nevada Department of Education
Federal Assistance Listing Number 84.425C and 84.425D – COVID-19 – Education
Stabilization Fund
Pass-Through Entity Identifying Number 22-748-44437
Award Date 12/29/21-9/30/23
Criteria – Management is responsible for internal controls over compliance with
Reporting in accordance with the Uniform Guidance.
Condition – The School did not report grant expenditures by the required categories to
the Nevada Department of Education (NDE), there was no support maintained for
the data that was submitted including FTEs, and there was no review of the report
before it was submitted.
Questioned Costs – None
Context/Sampling – The NDE requires information to be reported by Local Education
Agencies in order to complete the NDE’s annual ESSER Reporting.
Cause – The School did not have adequate internal controls to ensure that the data
reported to the NDE was accurate, that the form was completed correctly, and that
there was no review of the report prior to submission.
Effect or potential effect – Inaccurate data was provided to the grantor.
Recommendation – We recommend the School put in place controls over reporting
required by the School’s grants to ensure complete and accurate reporting in
accordance with the compliance requirement.
Views of responsible officials and planned corrective actions – Due to unexpected
turnover, a secondary review was not performed to verify the preparation of the
ESSER reporting. To strengthen the oversight of financial management of the
School, Academica Nevada, the School’s management company, filled all open
positions and realigned staff responsibilities to reduce individual workloads and
provide additional oversight and review. In addition, a financial controller has been
added to ensure that secondary reviews occur on all required filings and
reconciliations.
U.S. Department of Education/Passed Through Nevada Department of Education
Federal Assistance Listing Number 84.425C and 84.425D – COVID-19 – Education
Stabilization Fund
Pass-Through Entity Identifying Number 22-748-44437
Award Date 12/29/21-9/30/23
Criteria – Management is responsible for internal controls over compliance with
Reporting in accordance with the Uniform Guidance.
Condition – The School did not report grant expenditures by the required categories to
the Nevada Department of Education (NDE), there was no support maintained for
the data that was submitted including FTEs, and there was no review of the report
before it was submitted.
Questioned Costs – None
Context/Sampling – The NDE requires information to be reported by Local Education
Agencies in order to complete the NDE’s annual ESSER Reporting.
Cause – The School did not have adequate internal controls to ensure that the data
reported to the NDE was accurate, that the form was completed correctly, and that
there was no review of the report prior to submission.
Effect or potential effect – Inaccurate data was provided to the grantor.
Recommendation – We recommend the School put in place controls over reporting
required by the School’s grants to ensure complete and accurate reporting in
accordance with the compliance requirement.
Views of responsible officials and planned corrective actions – Due to unexpected
turnover, a secondary review was not performed to verify the preparation of the
ESSER reporting. To strengthen the oversight of financial management of the
School, Academica Nevada, the School’s management company, filled all open
positions and realigned staff responsibilities to reduce individual workloads and
provide additional oversight and review. In addition, a financial controller has been
added to ensure that secondary reviews occur on all required filings and
reconciliations.
U.S. Department of Education/Passed Through Nevada Department of Education and
State of Nevada State Public Charter School Authority
Federal Assistance Listing Numbers 84.425, 84.425C, 84.425D, and 84.425U –
COVID-19 – Education Stabilization Fund
CARES ESSER I (Formula) – APP-01808-L2K9-A1 – Award Date 3/13/20-9/30/22
CRRSA ESSER II – APP-01384-P9Y6-A1 – Award Date 1/15/21-9/30/23
ARP ESSER – Award Date 7/1/21-9/30/24
ARP ESSER Final One-Third Allocation – Award Date 7/1/22-9/30/24
Elementary and Secondary School Emergency Relief (ESSER) Fund - CARES Act
(SBMH)
Governor's Emergency Education Relief Fund (GEER) - (SBMH)
Pass-Through Entity Identifying Number 22-748-44437
Award Date 12/29/21-9/30/23
Criteria – Management is responsible for internal controls over Activities Allowed or
Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform
Guidance.
Condition – Four expenditures tested did not have evidence of approval of review and
approval. One request for reimbursement submission tested did not have evidence
of review and approval of the submission.
Questioned Costs – None
Context/Sampling – A non-statistical sample of 40 expenditures out of 333
expenditures was selected for testing. We also tested the corresponding cost
submission for each expenditure tested.
Cause – The School did not have adequate internal controls to ensure review of costs
charged to the program occurred and was documented.
Effect or potential effect – Unallowable costs may be charged to the program and
submitted for reimbursement and not detected by the School.
Recommendation – We recommend the School document review and approval of all
expenditures to ensure compliance with the Uniform Guidance.
Views of responsible officials and planned corrective actions – A process was put in
place in May 2023 to ensure all principal approvals are documented in writing or
electronic approval in the system, which can be date stamped by the system.
Payroll will not be run, nor grants submitted, until proper approval is received.
U.S. Department of Education/Passed Through Nevada Department of Education and
State of Nevada State Public Charter School Authority
Federal Assistance Listing Numbers 84.425, 84.425C, 84.425D, and 84.425U –
COVID-19 – Education Stabilization Fund
CARES ESSER I (Formula) – APP-01808-L2K9-A1 – Award Date 3/13/20-9/30/22
CRRSA ESSER II – APP-01384-P9Y6-A1 – Award Date 1/15/21-9/30/23
ARP ESSER – Award Date 7/1/21-9/30/24
ARP ESSER Final One-Third Allocation – Award Date 7/1/22-9/30/24
Elementary and Secondary School Emergency Relief (ESSER) Fund - CARES Act
(SBMH)
Governor's Emergency Education Relief Fund (GEER) - (SBMH)
Pass-Through Entity Identifying Number 22-748-44437
Award Date 12/29/21-9/30/23
Criteria – Management is responsible for internal controls over Activities Allowed or
Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform
Guidance.
Condition – Four expenditures tested did not have evidence of approval of review and
approval. One request for reimbursement submission tested did not have evidence
of review and approval of the submission.
Questioned Costs – None
Context/Sampling – A non-statistical sample of 40 expenditures out of 333
expenditures was selected for testing. We also tested the corresponding cost
submission for each expenditure tested.
Cause – The School did not have adequate internal controls to ensure review of costs
charged to the program occurred and was documented.
Effect or potential effect – Unallowable costs may be charged to the program and
submitted for reimbursement and not detected by the School.
Recommendation – We recommend the School document review and approval of all
expenditures to ensure compliance with the Uniform Guidance.
Views of responsible officials and planned corrective actions – A process was put in
place in May 2023 to ensure all principal approvals are documented in writing or
electronic approval in the system, which can be date stamped by the system.
Payroll will not be run, nor grants submitted, until proper approval is received.
U.S. Department of Education/Passed Through Nevada Department of Education and
State of Nevada State Public Charter School Authority
Federal Assistance Listing Numbers 84.425, 84.425C, 84.425D, and 84.425U –
COVID-19 – Education Stabilization Fund
CARES ESSER I (Formula) – APP-01808-L2K9-A1 – Award Date 3/13/20-9/30/22
CRRSA ESSER II – APP-01384-P9Y6-A1 – Award Date 1/15/21-9/30/23
ARP ESSER – Award Date 7/1/21-9/30/24
ARP ESSER Final One-Third Allocation – Award Date 7/1/22-9/30/24
Elementary and Secondary School Emergency Relief (ESSER) Fund - CARES Act
(SBMH)
Governor's Emergency Education Relief Fund (GEER) - (SBMH)
Pass-Through Entity Identifying Number 22-748-44437
Award Date 12/29/21-9/30/23
Criteria – Management is responsible for internal controls over Activities Allowed or
Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform
Guidance.
Condition – Four expenditures tested did not have evidence of approval of review and
approval. One request for reimbursement submission tested did not have evidence
of review and approval of the submission.
Questioned Costs – None
Context/Sampling – A non-statistical sample of 40 expenditures out of 333
expenditures was selected for testing. We also tested the corresponding cost
submission for each expenditure tested.
Cause – The School did not have adequate internal controls to ensure review of costs
charged to the program occurred and was documented.
Effect or potential effect – Unallowable costs may be charged to the program and
submitted for reimbursement and not detected by the School.
Recommendation – We recommend the School document review and approval of all
expenditures to ensure compliance with the Uniform Guidance.
Views of responsible officials and planned corrective actions – A process was put in
place in May 2023 to ensure all principal approvals are documented in writing or
electronic approval in the system, which can be date stamped by the system.
Payroll will not be run, nor grants submitted, until proper approval is received.
U.S. Department of Education/Passed Through Nevada Department of Education and
State of Nevada State Public Charter School Authority
Federal Assistance Listing Numbers 84.425, 84.425C, 84.425D, and 84.425U –
COVID-19 – Education Stabilization Fund
CARES ESSER I (Formula) – APP-01808-L2K9-A1 – Award Date 3/13/20-9/30/22
CRRSA ESSER II – APP-01384-P9Y6-A1 – Award Date 1/15/21-9/30/23
ARP ESSER – Award Date 7/1/21-9/30/24
ARP ESSER Final One-Third Allocation – Award Date 7/1/22-9/30/24
Elementary and Secondary School Emergency Relief (ESSER) Fund - CARES Act
(SBMH)
Governor's Emergency Education Relief Fund (GEER) - (SBMH)
Pass-Through Entity Identifying Number 22-748-44437
Award Date 12/29/21-9/30/23
Criteria – Management is responsible for internal controls over Activities Allowed or
Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform
Guidance.
Condition – Four expenditures tested did not have evidence of approval of review and
approval. One request for reimbursement submission tested did not have evidence
of review and approval of the submission.
Questioned Costs – None
Context/Sampling – A non-statistical sample of 40 expenditures out of 333
expenditures was selected for testing. We also tested the corresponding cost
submission for each expenditure tested.
Cause – The School did not have adequate internal controls to ensure review of costs
charged to the program occurred and was documented.
Effect or potential effect – Unallowable costs may be charged to the program and
submitted for reimbursement and not detected by the School.
Recommendation – We recommend the School document review and approval of all
expenditures to ensure compliance with the Uniform Guidance.
Views of responsible officials and planned corrective actions – A process was put in
place in May 2023 to ensure all principal approvals are documented in writing or
electronic approval in the system, which can be date stamped by the system.
Payroll will not be run, nor grants submitted, until proper approval is received.
U.S. Department of Education/Passed Through Nevada Department of Education and
State of Nevada State Public Charter School Authority
Federal Assistance Listing Numbers 84.425, 84.425C, 84.425D, and 84.425U –
COVID-19 – Education Stabilization Fund
CARES ESSER I (Formula) – APP-01808-L2K9-A1 – Award Date 3/13/20-9/30/22
CRRSA ESSER II – APP-01384-P9Y6-A1 – Award Date 1/15/21-9/30/23
ARP ESSER – Award Date 7/1/21-9/30/24
ARP ESSER Final One-Third Allocation – Award Date 7/1/22-9/30/24
Elementary and Secondary School Emergency Relief (ESSER) Fund - CARES Act
(SBMH)
Governor's Emergency Education Relief Fund (GEER) - (SBMH)
Pass-Through Entity Identifying Number 22-748-44437
Award Date 12/29/21-9/30/23
Criteria – Management is responsible for internal controls over Activities Allowed or
Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform
Guidance.
Condition – Four expenditures tested did not have evidence of approval of review and
approval. One request for reimbursement submission tested did not have evidence
of review and approval of the submission.
Questioned Costs – None
Context/Sampling – A non-statistical sample of 40 expenditures out of 333
expenditures was selected for testing. We also tested the corresponding cost
submission for each expenditure tested.
Cause – The School did not have adequate internal controls to ensure review of costs
charged to the program occurred and was documented.
Effect or potential effect – Unallowable costs may be charged to the program and
submitted for reimbursement and not detected by the School.
Recommendation – We recommend the School document review and approval of all
expenditures to ensure compliance with the Uniform Guidance.
Views of responsible officials and planned corrective actions – A process was put in
place in May 2023 to ensure all principal approvals are documented in writing or
electronic approval in the system, which can be date stamped by the system.
Payroll will not be run, nor grants submitted, until proper approval is received.
U.S. Department of Education/Passed Through Nevada Department of Education and
State of Nevada State Public Charter School Authority
Federal Assistance Listing Numbers 84.425, 84.425C, 84.425D, and 84.425U –
COVID-19 – Education Stabilization Fund
CARES ESSER I (Formula) – APP-01808-L2K9-A1 – Award Date 3/13/20-9/30/22
CRRSA ESSER II – APP-01384-P9Y6-A1 – Award Date 1/15/21-9/30/23
ARP ESSER – Award Date 7/1/21-9/30/24
ARP ESSER Final One-Third Allocation – Award Date 7/1/22-9/30/24
Elementary and Secondary School Emergency Relief (ESSER) Fund - CARES Act
(SBMH)
Governor's Emergency Education Relief Fund (GEER) - (SBMH)
Pass-Through Entity Identifying Number 22-748-44437
Award Date 12/29/21-9/30/23
Criteria – Management is responsible for internal controls over Activities Allowed or
Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform
Guidance.
Condition – Four expenditures tested did not have evidence of approval of review and
approval. One request for reimbursement submission tested did not have evidence
of review and approval of the submission.
Questioned Costs – None
Context/Sampling – A non-statistical sample of 40 expenditures out of 333
expenditures was selected for testing. We also tested the corresponding cost
submission for each expenditure tested.
Cause – The School did not have adequate internal controls to ensure review of costs
charged to the program occurred and was documented.
Effect or potential effect – Unallowable costs may be charged to the program and
submitted for reimbursement and not detected by the School.
Recommendation – We recommend the School document review and approval of all
expenditures to ensure compliance with the Uniform Guidance.
Views of responsible officials and planned corrective actions – A process was put in
place in May 2023 to ensure all principal approvals are documented in writing or
electronic approval in the system, which can be date stamped by the system.
Payroll will not be run, nor grants submitted, until proper approval is received.