FAC Explorer

Audit 297711

FY End
2023-06-30
Total Expended
$7.05M
Findings
34
Programs
9
Organization: Pinecrest Academy of Nevada (NV)
Year: 2023 Accepted: 2024-03-26
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384635 2023-008 Material Weakness Yes AB
384636 2023-008 Material Weakness Yes AB
384637 2023-008 Material Weakness Yes AB
384638 2023-008 Material Weakness Yes AB
384639 2023-008 Material Weakness Yes AB
384640 2023-008 Material Weakness Yes AB
384641 2023-008 Material Weakness Yes AB
384642 2023-008 Material Weakness Yes AB
384643 2023-008 Material Weakness Yes AB
384644 2023-008 Material Weakness Yes AB
384645 2023-008 Material Weakness Yes AB
384646 2023-008 Material Weakness Yes AB
384647 2023-008 Material Weakness Yes AB
384648 2023-008 Material Weakness Yes AB
384649 2023-008 Material Weakness Yes AB
384650 2023-009 Significant Deficiency - L
384651 2023-009 Significant Deficiency - L
961077 2023-008 Material Weakness Yes AB
961078 2023-008 Material Weakness Yes AB
961079 2023-008 Material Weakness Yes AB
961080 2023-008 Material Weakness Yes AB
961081 2023-008 Material Weakness Yes AB
961082 2023-008 Material Weakness Yes AB
961083 2023-008 Material Weakness Yes AB
961084 2023-008 Material Weakness Yes AB
961085 2023-008 Material Weakness Yes AB
961086 2023-008 Material Weakness Yes AB
961087 2023-008 Material Weakness Yes AB
961088 2023-008 Material Weakness Yes AB
961089 2023-008 Material Weakness Yes AB
961090 2023-008 Material Weakness Yes AB
961091 2023-008 Material Weakness Yes AB
961092 2023-009 Significant Deficiency - L
961093 2023-009 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
32.009 Emergency Connectivity Fund Program $465,750 - 0
84.367 Improving Teacher Quality State Grants $375,581 - 0
84.287 Twenty-First Century Community Learning Centers $103,186 - 0
10.555 National School Lunch Program $93,562 - 0
84.027 Special Education_grants to States $32,502 Yes 1
84.048 Career and Technical Education - Basic Grants to States $21,574 - 0
84.425 Education Stabilization Fund $19,975 Yes 1
84.196 Education for Homeless Children and Youth $16,206 - 0
92.243 Advancing Wellness and Resiliency in Education (project Aware) $350 - 0

Contacts

Name Title Type
DBTKVJYNQCT5 Nachum Golodner Auditee
7024316260 Amanda Eaves Auditor
No contacts on file

Notes to SEFA

Title: Federal Loan Programs Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The School has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The School did not have any federal loan programs during the year ended June 30, 2023.
Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The School has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Pinecrest Academy of Nevada (the School) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the School, it is not intended to and does not present the financial position, changes in net assets or cash flows of the School.
Title: Pass-Through Entities Identifying Number Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The School has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. When federal awards were received from a pass-through entity, the Schedule shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the School determined that no identifying number is assigned for the program, or the School was unable to obtain an identifying number from the pass-through entity.

Finding Details

Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-009
Reporting U.S. Department of Education/Passed Through Nevada Department of Education Federal Assistance Listing Numbers 84.425C and 84.425D – COVID-19 - Education Stabilization Fund ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 Criteria – Management is responsible for internal controls over compliance with Reporting in accordance with the Uniform Guidance. Condition – 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 – The Nevada Department of Education (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 a review was performed prior to submission. Effect or Potential Effect – Risk for inaccurate data to be reported 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.
Finding 2023-009
Reporting U.S. Department of Education/Passed Through Nevada Department of Education Federal Assistance Listing Numbers 84.425C and 84.425D – COVID-19 - Education Stabilization Fund ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 Criteria – Management is responsible for internal controls over compliance with Reporting in accordance with the Uniform Guidance. Condition – 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 – The Nevada Department of Education (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 a review was performed prior to submission. Effect or Potential Effect – Risk for inaccurate data to be reported 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.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-008
Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-014) COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN) 84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster ALN 84.027 U.S. Department of Education/Passed Through Nevada Department of Education ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 U.S. Department of Education/Passed Through Nevada Department of Education and Nevada State Public Charter School Authority (SPCSA) ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022 ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief (CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date 1/5/2021-9/30/2023 ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief (ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022- 9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date 7/1/2021-9/30/2024 ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date 7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award Date 7/1/2022-9/30/2024 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP- 01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP- 01856-B1X7-A2, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN Special Education, Award Date 7/1/2022-9/30/2023 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY Special Education, Award Date 7/1/2021-9/30/2022 ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY Special Education, Award Date 7/1/2022-9/30/2023 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – None of the expenditures tested had evidence of review and approval. Questioned Costs – None Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical sample of 40 expenditures out of 978 expenditures was selected for testing. For the Special Education Cluster, a non-statistical sample of 40 expenditures out of 322 expenditures was selected for testing. 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 that 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 grants submitted, until proper approval is received.
Finding 2023-009
Reporting U.S. Department of Education/Passed Through Nevada Department of Education Federal Assistance Listing Numbers 84.425C and 84.425D – COVID-19 - Education Stabilization Fund ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 Criteria – Management is responsible for internal controls over compliance with Reporting in accordance with the Uniform Guidance. Condition – 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 – The Nevada Department of Education (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 a review was performed prior to submission. Effect or Potential Effect – Risk for inaccurate data to be reported 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.
Finding 2023-009
Reporting U.S. Department of Education/Passed Through Nevada Department of Education Federal Assistance Listing Numbers 84.425C and 84.425D – COVID-19 - Education Stabilization Fund ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund - SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023 ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief (ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022- 9/30/2023 Criteria – Management is responsible for internal controls over compliance with Reporting in accordance with the Uniform Guidance. Condition – 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 – The Nevada Department of Education (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 a review was performed prior to submission. Effect or Potential Effect – Risk for inaccurate data to be reported 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.