Audit 307518

FY End

2023-06-30

Total Expended

$729.77M

Findings

316

Programs

343

Organization: Nevada System of Higher Education (NV)

Year: 2023 Accepted: 2024-05-29

Auditor: Grant Thornton LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
398762	2023-002	Significant Deficiency	Yes	P
398763	2023-002	Significant Deficiency	Yes	P
398764	2023-002	Significant Deficiency	Yes	P
398765	2023-002	Significant Deficiency	Yes	P
398766	2023-002	Significant Deficiency	Yes	P
398767	2023-002	Significant Deficiency	Yes	P
398768	2023-002	Significant Deficiency	Yes	P
398769	2023-002	Significant Deficiency	Yes	P
398770	2023-002	Significant Deficiency	Yes	P
398771	2023-002	Significant Deficiency	Yes	P
398772	2023-002	Significant Deficiency	Yes	P
398773	2023-002	Significant Deficiency	Yes	P
398774	2023-002	Significant Deficiency	Yes	P
398775	2023-002	Significant Deficiency	Yes	P
398776	2023-002	Significant Deficiency	Yes	P
398777	2023-002	Significant Deficiency	Yes	P
398778	2023-002	Significant Deficiency	Yes	P
398779	2023-002	Significant Deficiency	Yes	P
398780	2023-002	Significant Deficiency	Yes	P
398781	2023-002	Significant Deficiency	Yes	P
398782	2023-002	Significant Deficiency	Yes	P
398783	2023-002	Significant Deficiency	Yes	P
398784	2023-002	Significant Deficiency	Yes	P
398785	2023-002	Significant Deficiency	Yes	P
398786	2023-002	Significant Deficiency	Yes	P
398787	2023-002	Significant Deficiency	Yes	P
398788	2023-002	Significant Deficiency	Yes	P
398789	2023-002	Significant Deficiency	Yes	P
398790	2023-002	Significant Deficiency	Yes	P
398791	2023-002	Significant Deficiency	Yes	P
398792	2023-002	Significant Deficiency	Yes	P
398793	2023-002	Significant Deficiency	Yes	P
398794	2023-002	Significant Deficiency	Yes	P
398795	2023-002	Significant Deficiency	Yes	P
398796	2023-002	Significant Deficiency	Yes	P
398797	2023-002	Significant Deficiency	Yes	P
398798	2023-002	Significant Deficiency	Yes	P
398799	2023-002	Significant Deficiency	Yes	P
398800	2023-002	Significant Deficiency	Yes	P
398801	2023-002	Significant Deficiency	Yes	P
398802	2023-002	Significant Deficiency	Yes	P
398803	2023-002	Significant Deficiency	Yes	P
398804	2023-002	Significant Deficiency	Yes	P
398805	2023-002	Significant Deficiency	Yes	P
398806	2023-002	Significant Deficiency	Yes	P
398807	2023-002	Significant Deficiency	Yes	P
398808	2023-002	Significant Deficiency	Yes	P
398809	2023-002	Significant Deficiency	Yes	P
398810	2023-002	Significant Deficiency	Yes	P
398811	2023-002	Significant Deficiency	Yes	P
398812	2023-002	Significant Deficiency	Yes	P
398813	2023-002	Significant Deficiency	Yes	P
398814	2023-002	Significant Deficiency	Yes	P
398815	2023-002	Significant Deficiency	Yes	P
398816	2023-002	Significant Deficiency	Yes	P
398817	2023-002	Significant Deficiency	Yes	P
398818	2023-002	Significant Deficiency	Yes	P
398819	2023-002	Significant Deficiency	Yes	P
398820	2023-002	Significant Deficiency	Yes	P
398821	2023-002	Significant Deficiency	Yes	P
398822	2023-002	Significant Deficiency	Yes	P
398823	2023-002	Significant Deficiency	Yes	P
398824	2023-002	Significant Deficiency	Yes	P
398825	2023-002	Significant Deficiency	Yes	P
398826	2023-002	Significant Deficiency	Yes	P
398827	2023-002	Significant Deficiency	Yes	P
398828	2023-002	Significant Deficiency	Yes	P
398829	2023-002	Significant Deficiency	Yes	P
398830	2023-002	Significant Deficiency	Yes	P
398831	2023-002	Significant Deficiency	Yes	P
398832	2023-002	Significant Deficiency	Yes	P
398833	2023-002	Significant Deficiency	Yes	P
398834	2023-002	Significant Deficiency	Yes	P
398835	2023-002	Significant Deficiency	Yes	P
398836	2023-002	Significant Deficiency	Yes	P
398837	2023-002	Significant Deficiency	Yes	P
398838	2023-002	Significant Deficiency	Yes	P
398839	2023-002	Significant Deficiency	Yes	P
398840	2023-002	Significant Deficiency	Yes	P
398841	2023-002	Significant Deficiency	Yes	P
398842	2023-002	Significant Deficiency	Yes	P
398843	2023-002	Significant Deficiency	Yes	P
398844	2023-002	Significant Deficiency	Yes	P
398845	2023-002	Significant Deficiency	Yes	P
398846	2023-002	Significant Deficiency	Yes	P
398847	2023-002	Significant Deficiency	Yes	P
398848	2023-002	Significant Deficiency	Yes	P
398849	2023-002	Significant Deficiency	Yes	P
398850	2023-002	Significant Deficiency	Yes	P
398851	2023-002	Significant Deficiency	Yes	P
398852	2023-002	Significant Deficiency	Yes	P
398853	2023-002	Significant Deficiency	Yes	P
398854	2023-002	Significant Deficiency	Yes	P
398855	2023-002	Significant Deficiency	Yes	P
398856	2023-002	Significant Deficiency	Yes	P
398857	2023-002	Significant Deficiency	Yes	P
398858	2023-002	Significant Deficiency	Yes	P
398859	2023-002	Significant Deficiency	Yes	P
398860	2023-002	Significant Deficiency	Yes	P
398861	2023-002	Significant Deficiency	Yes	P
398862	2023-002	Significant Deficiency	Yes	P
398863	2023-003	Significant Deficiency	Yes	N
398864	2023-003	Significant Deficiency	Yes	N
398865	2023-003	Significant Deficiency	Yes	N
398866	2023-003	Significant Deficiency	Yes	N
398867	2023-003	Significant Deficiency	Yes	N
398868	2023-003	Significant Deficiency	Yes	N
398869	2023-003	Significant Deficiency	Yes	N
398870	2023-003	Significant Deficiency	Yes	N
398871	2023-003	Significant Deficiency	Yes	N
398872	2023-003	Significant Deficiency	Yes	N
398873	2023-003	Significant Deficiency	Yes	N
398874	2023-003	Significant Deficiency	Yes	N
398875	2023-003	Significant Deficiency	Yes	N
398876	2023-003	Significant Deficiency	Yes	N
398877	2023-003	Significant Deficiency	Yes	N
398878	2023-003	Significant Deficiency	Yes	N
398879	2023-003	Significant Deficiency	Yes	N
398880	2023-003	Significant Deficiency	Yes	N
398881	2023-003	Significant Deficiency	Yes	N
398882	2023-003	Significant Deficiency	Yes	N
398883	2023-003	Significant Deficiency	Yes	N
398884	2023-003	Significant Deficiency	Yes	N
398885	2023-003	Significant Deficiency	Yes	N
398886	2023-003	Significant Deficiency	Yes	N
398887	2023-003	Significant Deficiency	Yes	N
398888	2023-003	Significant Deficiency	Yes	N
398889	2023-003	Significant Deficiency	Yes	N
398890	2023-003	Significant Deficiency	Yes	N
398891	2023-003	Significant Deficiency	Yes	N
398892	2023-003	Significant Deficiency	Yes	N
398893	2023-003	Significant Deficiency	Yes	N
398894	2023-003	Significant Deficiency	Yes	N
398895	2023-003	Significant Deficiency	Yes	N
398896	2023-003	Significant Deficiency	Yes	N
398897	2023-003	Significant Deficiency	Yes	N
398898	2023-003	Significant Deficiency	Yes	N
398899	2023-003	Significant Deficiency	Yes	N
398900	2023-003	Significant Deficiency	Yes	N
398901	2023-003	Significant Deficiency	Yes	N
398902	2023-003	Significant Deficiency	Yes	N
398903	2023-003	Significant Deficiency	Yes	N
398904	2023-003	Significant Deficiency	Yes	N
398905	2023-003	Significant Deficiency	Yes	N
398906	2023-003	Significant Deficiency	Yes	N
398907	2023-003	Significant Deficiency	Yes	N
398908	2023-003	Significant Deficiency	Yes	N
398909	2023-003	Significant Deficiency	Yes	N
398910	2023-003	Significant Deficiency	Yes	N
398911	2023-003	Significant Deficiency	Yes	N
398912	2023-003	Significant Deficiency	Yes	N
398913	2023-003	Significant Deficiency	Yes	N
398914	2023-003	Significant Deficiency	Yes	N
398915	2023-003	Significant Deficiency	Yes	N
398916	2023-003	Significant Deficiency	Yes	N
398917	2023-003	Significant Deficiency	Yes	N
398918	2023-003	Significant Deficiency	Yes	N
398919	2023-003	Significant Deficiency	Yes	N
975204	2023-002	Significant Deficiency	Yes	P
975205	2023-002	Significant Deficiency	Yes	P
975206	2023-002	Significant Deficiency	Yes	P
975207	2023-002	Significant Deficiency	Yes	P
975208	2023-002	Significant Deficiency	Yes	P
975209	2023-002	Significant Deficiency	Yes	P
975210	2023-002	Significant Deficiency	Yes	P
975211	2023-002	Significant Deficiency	Yes	P
975212	2023-002	Significant Deficiency	Yes	P
975213	2023-002	Significant Deficiency	Yes	P
975214	2023-002	Significant Deficiency	Yes	P
975215	2023-002	Significant Deficiency	Yes	P
975216	2023-002	Significant Deficiency	Yes	P
975217	2023-002	Significant Deficiency	Yes	P
975218	2023-002	Significant Deficiency	Yes	P
975219	2023-002	Significant Deficiency	Yes	P
975220	2023-002	Significant Deficiency	Yes	P
975221	2023-002	Significant Deficiency	Yes	P
975222	2023-002	Significant Deficiency	Yes	P
975223	2023-002	Significant Deficiency	Yes	P
975224	2023-002	Significant Deficiency	Yes	P
975225	2023-002	Significant Deficiency	Yes	P
975226	2023-002	Significant Deficiency	Yes	P
975227	2023-002	Significant Deficiency	Yes	P
975228	2023-002	Significant Deficiency	Yes	P
975229	2023-002	Significant Deficiency	Yes	P
975230	2023-002	Significant Deficiency	Yes	P
975231	2023-002	Significant Deficiency	Yes	P
975232	2023-002	Significant Deficiency	Yes	P
975233	2023-002	Significant Deficiency	Yes	P
975234	2023-002	Significant Deficiency	Yes	P
975235	2023-002	Significant Deficiency	Yes	P
975236	2023-002	Significant Deficiency	Yes	P
975237	2023-002	Significant Deficiency	Yes	P
975238	2023-002	Significant Deficiency	Yes	P
975239	2023-002	Significant Deficiency	Yes	P
975240	2023-002	Significant Deficiency	Yes	P
975241	2023-002	Significant Deficiency	Yes	P
975242	2023-002	Significant Deficiency	Yes	P
975243	2023-002	Significant Deficiency	Yes	P
975244	2023-002	Significant Deficiency	Yes	P
975245	2023-002	Significant Deficiency	Yes	P
975246	2023-002	Significant Deficiency	Yes	P
975247	2023-002	Significant Deficiency	Yes	P
975248	2023-002	Significant Deficiency	Yes	P
975249	2023-002	Significant Deficiency	Yes	P
975250	2023-002	Significant Deficiency	Yes	P
975251	2023-002	Significant Deficiency	Yes	P
975252	2023-002	Significant Deficiency	Yes	P
975253	2023-002	Significant Deficiency	Yes	P
975254	2023-002	Significant Deficiency	Yes	P
975255	2023-002	Significant Deficiency	Yes	P
975256	2023-002	Significant Deficiency	Yes	P
975257	2023-002	Significant Deficiency	Yes	P
975258	2023-002	Significant Deficiency	Yes	P
975259	2023-002	Significant Deficiency	Yes	P
975260	2023-002	Significant Deficiency	Yes	P
975261	2023-002	Significant Deficiency	Yes	P
975262	2023-002	Significant Deficiency	Yes	P
975263	2023-002	Significant Deficiency	Yes	P
975264	2023-002	Significant Deficiency	Yes	P
975265	2023-002	Significant Deficiency	Yes	P
975266	2023-002	Significant Deficiency	Yes	P
975267	2023-002	Significant Deficiency	Yes	P
975268	2023-002	Significant Deficiency	Yes	P
975269	2023-002	Significant Deficiency	Yes	P
975270	2023-002	Significant Deficiency	Yes	P
975271	2023-002	Significant Deficiency	Yes	P
975272	2023-002	Significant Deficiency	Yes	P
975273	2023-002	Significant Deficiency	Yes	P
975274	2023-002	Significant Deficiency	Yes	P
975275	2023-002	Significant Deficiency	Yes	P
975276	2023-002	Significant Deficiency	Yes	P
975277	2023-002	Significant Deficiency	Yes	P
975278	2023-002	Significant Deficiency	Yes	P
975279	2023-002	Significant Deficiency	Yes	P
975280	2023-002	Significant Deficiency	Yes	P
975281	2023-002	Significant Deficiency	Yes	P
975282	2023-002	Significant Deficiency	Yes	P
975283	2023-002	Significant Deficiency	Yes	P
975284	2023-002	Significant Deficiency	Yes	P
975285	2023-002	Significant Deficiency	Yes	P
975286	2023-002	Significant Deficiency	Yes	P
975287	2023-002	Significant Deficiency	Yes	P
975288	2023-002	Significant Deficiency	Yes	P
975289	2023-002	Significant Deficiency	Yes	P
975290	2023-002	Significant Deficiency	Yes	P
975291	2023-002	Significant Deficiency	Yes	P
975292	2023-002	Significant Deficiency	Yes	P
975293	2023-002	Significant Deficiency	Yes	P
975294	2023-002	Significant Deficiency	Yes	P
975295	2023-002	Significant Deficiency	Yes	P
975296	2023-002	Significant Deficiency	Yes	P
975297	2023-002	Significant Deficiency	Yes	P
975298	2023-002	Significant Deficiency	Yes	P
975299	2023-002	Significant Deficiency	Yes	P
975300	2023-002	Significant Deficiency	Yes	P
975301	2023-002	Significant Deficiency	Yes	P
975302	2023-002	Significant Deficiency	Yes	P
975303	2023-002	Significant Deficiency	Yes	P
975304	2023-002	Significant Deficiency	Yes	P
975305	2023-003	Significant Deficiency	Yes	N
975306	2023-003	Significant Deficiency	Yes	N
975307	2023-003	Significant Deficiency	Yes	N
975308	2023-003	Significant Deficiency	Yes	N
975309	2023-003	Significant Deficiency	Yes	N
975310	2023-003	Significant Deficiency	Yes	N
975311	2023-003	Significant Deficiency	Yes	N
975312	2023-003	Significant Deficiency	Yes	N
975313	2023-003	Significant Deficiency	Yes	N
975314	2023-003	Significant Deficiency	Yes	N
975315	2023-003	Significant Deficiency	Yes	N
975316	2023-003	Significant Deficiency	Yes	N
975317	2023-003	Significant Deficiency	Yes	N
975318	2023-003	Significant Deficiency	Yes	N
975319	2023-003	Significant Deficiency	Yes	N
975320	2023-003	Significant Deficiency	Yes	N
975321	2023-003	Significant Deficiency	Yes	N
975322	2023-003	Significant Deficiency	Yes	N
975323	2023-003	Significant Deficiency	Yes	N
975324	2023-003	Significant Deficiency	Yes	N
975325	2023-003	Significant Deficiency	Yes	N
975326	2023-003	Significant Deficiency	Yes	N
975327	2023-003	Significant Deficiency	Yes	N
975328	2023-003	Significant Deficiency	Yes	N
975329	2023-003	Significant Deficiency	Yes	N
975330	2023-003	Significant Deficiency	Yes	N
975331	2023-003	Significant Deficiency	Yes	N
975332	2023-003	Significant Deficiency	Yes	N
975333	2023-003	Significant Deficiency	Yes	N
975334	2023-003	Significant Deficiency	Yes	N
975335	2023-003	Significant Deficiency	Yes	N
975336	2023-003	Significant Deficiency	Yes	N
975337	2023-003	Significant Deficiency	Yes	N
975338	2023-003	Significant Deficiency	Yes	N
975339	2023-003	Significant Deficiency	Yes	N
975340	2023-003	Significant Deficiency	Yes	N
975341	2023-003	Significant Deficiency	Yes	N
975342	2023-003	Significant Deficiency	Yes	N
975343	2023-003	Significant Deficiency	Yes	N
975344	2023-003	Significant Deficiency	Yes	N
975345	2023-003	Significant Deficiency	Yes	N
975346	2023-003	Significant Deficiency	Yes	N
975347	2023-003	Significant Deficiency	Yes	N
975348	2023-003	Significant Deficiency	Yes	N
975349	2023-003	Significant Deficiency	Yes	N
975350	2023-003	Significant Deficiency	Yes	N
975351	2023-003	Significant Deficiency	Yes	N
975352	2023-003	Significant Deficiency	Yes	N
975353	2023-003	Significant Deficiency	Yes	N
975354	2023-003	Significant Deficiency	Yes	N
975355	2023-003	Significant Deficiency	Yes	N
975356	2023-003	Significant Deficiency	Yes	N
975357	2023-003	Significant Deficiency	Yes	N
975358	2023-003	Significant Deficiency	Yes	N
975359	2023-003	Significant Deficiency	Yes	N
975360	2023-003	Significant Deficiency	Yes	N
975361	2023-003	Significant Deficiency	Yes	N

Programs

ALN	Program	Spent	Major	Findings
15.982	Radium Remediation at Land-Grant Universities	$5.60M	-	0
93.264	Nurse Faculty Loan Program (nflp)	$1.36M	Yes	2
84.038	2010: Archived, Federal Perkins Loans	$1.26M	Yes	2
17.268	H-1b Job Training Grants	$1.07M	-	0
11.469	Congressionally Identified Awards and Projects	$654,027	-	0
93.110	Maternal and Child Health Federal Consolidated Programs	$618,197	-	0
10.557	Special Supplemental Nutrition Program for Women, Infants, and Children	$611,759	-	0
84.335	Child Care Access Means Parents in School	$483,147	-	0
12.600	Community Investment	$433,885	-	0
84.116	Fund for the Improvement of Postsecondary Education	$422,131	-	0
93.884	Grants for Primary Care Training and Enhancement	$413,630	-	0
81.136	Long-Term Surveillance and Maintenance	$412,968	-	0
93.103	Food and Drug Administration_research	$408,791	-	0
93.077	Family Smoking Prevention and Tobacco Control Act Regulatory Research	$408,177	-	0
93.364	Nursing Student Loans	$403,060	Yes	2
84.382	Strengthening Minority-Serving Institutions	$349,221	-	0
84.031	Higher Education_institutional Aid	$337,347	-	0
84.000	Contract - Department of Education	$326,886	-	0
17.283	Workforce Innovation Fund	$322,280	-	0
93.596	Child Care Mandatory and Matching Funds of the Child Care and Development Fund	$309,109	-	0
93.351	Research Infrastructure Programs	$286,264	-	0
93.268	Immunization Cooperative Agreements	$280,052	-	0
84.325	Special Education - Personnel Development to Improve Services and Results for Children with Disabilities	$275,974	-	0
84.042	Trio_student Support Services	$274,013	Yes	0
84.200	Graduate Assistance in Areas of National Need	$271,699	-	0
84.066	Trio_educational Opportunity Centers	$265,206	Yes	0
84.002	Adult Education - Basic Grants to States	$264,965	-	0
84.044	Trio_talent Search	$248,338	Yes	0
93.658	Foster Care_title IV-E	$246,338	-	0
15.232	Wildland Fire Research and Studies Program	$236,817	-	0
84.048	Career and Technical Education -- Basic Grants to States	$233,821	-	0
93.257	Grants for Education, Prevention, and Early Detection of Radiogenic Cancers and Diseases	$232,857	-	0
10.311	Beginning Farmer and Rancher Development Program	$228,498	-	0
66.509	Science to Achieve Results (star) Research Program	$227,003	-	0
66.032	State Indoor Radon Grants	$217,745	-	0
93.145	Aids Education and Training Centers	$211,672	-	0
93.913	Grants to States for Operation of Offices of Rural Health	$205,446	-	0
93.197	Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children	$200,977	-	0
14.902	Lead Technical Studies Grants	$192,390	-	0
10.664	Cooperative Forestry Assistance	$189,189	-	0
93.137	Community Programs to Improve Minority Health Grant Program	$176,282	-	0
93.059	Training in General, Pediatric, and Public Health Dentistry	$174,745	-	0
19.027	Energy Governance and Reform Programs	$173,244	-	0
81.089	Fossil Energy Research and Development	$165,473	-	0
11.303	Economic Development_technical Assistance	$163,899	-	0
84.365	English Language Acquisition State Grants	$155,250	-	0
15.000	Contract - Department of Interior	$151,833	-	0
93.242	Mental Health Research Grants	$143,697	-	0
45.164	Promotion of the Humanities_public Programs	$143,689	-	0
93.073	Birth Defects and Developmental Disabilities - Prevention and Surveillance	$141,575	-	0
84.215	Fund for the Improvement of Education	$140,241	-	0
93.107	Area Health Education Centers Point of Service Maintenance and Enhancement Awards	$140,144	-	0
10.443	Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers	$137,968	-	0
93.395	Cancer Treatment Research	$131,546	-	0
93.172	Human Genome Research	$127,953	-	0
81.086	Conservation Research and Development	$127,661	-	0
47.000	Contract - National Science Foundation	$127,587	-	0
93.838	Lung Diseases Research	$125,688	-	0
84.326	Special Education_technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities	$123,146	-	0
93.079	Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance	$123,124	-	0
93.779	Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations	$111,591	-	0
15.228	Blm Fuels Management and Community Fire Assistance Program Activities	$110,979	-	0
93.969	Pphf Geriatric Education Centers	$108,438	-	0
93.354	Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response	$107,026	-	0
93.504	Family to Family Health Information Centers	$105,494	-	0
15.237	Rangeland Resource Management	$104,586	-	0
84.007	Federal Supplemental Educational Opportunity Grants	$104,494	Yes	2
12.903	Gencyber Grants Program	$103,588	-	0
94.002	Retired and Senior Volunteer Program	$101,556	-	0
47.080	Office of Cyberinfrastructure	$101,127	-	0
93.350	National Center for Advancing Translational Sciences	$99,537	-	0
10.699	Partnership Agreements	$96,903	-	0
93.241	State Rural Hospital Flexibility Program	$96,649	-	0
10.674	Wood Utilization Assistance	$94,873	-	0
97.044	Assistance to Firefighters Grant	$84,654	-	0
84.217	Trio_mcnair Post-Baccalaureate Achievement	$84,137	Yes	0
17.289	Community Project Funding/congressionally Directed Spending	$83,784	-	0
93.045	Special Programs for the Aging_title Iii, Part C_nutrition Services	$82,990	-	0
93.734	Empowering Older Adults and Adults with Disabilities Through Chronic Disease Self-Management Education Programs Ð Financed by Prevention and Public Health Funds (pphf)	$81,541	-	0
15.244	Fisheries and Aquatic Resources Management	$79,149	-	0
93.918	Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease	$78,593	-	0
45.162	Promotion of the Humanities_teaching and Learning Resources and Curriculum Development	$77,801	-	0
21.027	Coronavirus State and Local Fiscal Recovery Funds	$74,924	Yes	0
17.285	Apprenticeship USA Grants	$72,608	-	0
93.590	Community-Based Child Abuse Prevention Grants	$71,768	-	0
66.708	Pollution Prevention Grants Program	$70,279	-	0
93.043	Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services	$69,828	-	0
93.361	Nursing Research	$69,141	-	0
81.113	Defense Nuclear Nonproliferation Research	$67,084	-	0
16.525	Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus	$65,867	-	0
16.817	Byrne Criminal Justice Innovation Program	$65,251	-	0
84.103	Trio Staff Training Program	$64,265	Yes	0
10.291	Agricultural and Food Policy Research Centers	$63,490	-	0
12.900	Language Grant Program	$63,031	-	0
10.516	Rural Health and Safety Education Competitive Grants Program	$59,972	-	0
10.175	Farmers Market and Local Food Promotion Program (b)	$59,344	-	0
93.470	Alzheimer's Disease Program Initiative (adpi)	$57,667	-	0
20.530	Public Transportation Innovation	$56,798	-	0
12.630	Basic, Applied, and Advanced Research in Science and Engineering	$56,035	-	0
15.660	Endangered Species - Candidate Conservation Action Funds	$53,797	-	0
43.002	Aeronautics	$53,559	-	0
93.270	Adult Viral Hepatitis Prevention and Control	$52,036	-	0
93.959	Block Grants for Prevention and Treatment of Substance Abuse	$51,813	-	0
15.805	Assistance to State Water Resources Research Institutes	$51,649	-	0
10.855	Distance Learning and Telemedicine Loans and Grants	$49,464	-	0
16.838	Comprehensive Opioid Abuse Site-Based Program	$47,804	-	0
84.033	Federal Work-Study Program	$46,719	Yes	2
10.351	Rural Business Development Grant	$45,591	-	0
93.165	Grants to States for Loan Repayment	$45,500	-	0
17.277	Workforce Investment Act (wia) National Emergency Grants	$45,451	-	0
20.611	Incentive Grant Program to Prohibit Racial Profiling	$45,310	-	0
93.493	Congressional Directives	$44,300	Yes	0
93.747	Elder Abuse Prevention Interventions Program	$43,884	-	0
77.008	U.s. Nuclear Regulatory Commission Scholarship and Fellowship Program	$43,487	-	0
10.318	Women and Minorities in Science, Technology, Engineering, and Mathematics Fields	$43,080	-	0
84.047	Trio_upward Bound	$42,807	Yes	0
93.396	Cancer Biology Research	$41,887	-	0
93.173	Research Related to Deafness and Communication Disorders	$40,720	-	0
16.738	Edward Byrne Memorial Justice Assistance Grant Program	$40,250	-	0
15.808	U.s. Geological Survey_ Research and Data Collection	$40,158	-	0
17.258	Wia Adult Program	$40,000	-	0
81.112	Stewardship Science Grant Program	$39,511	-	0
93.556	Promoting Safe and Stable Families	$39,206	-	0
93.853	Extramural Research Programs in the Neurosciences and Neurological Disorders	$37,802	-	0
93.000	Contract - Health and Human Services	$37,524	-	0
93.233	National Center on Sleep Disorders Research	$36,898	-	0
16.839	Stop School Violence	$36,161	-	0
16.588	Violence Against Women Formula Grants	$35,041	-	0
20.513	Enhanced Mobility of Seniors and Individuals with Disabilities	$35,003	-	0
94.006	Americorps	$34,703	-	0
93.889	National Bioterrorism Hospital Preparedness Program	$33,981	-	0
84.379	Teacher Education Assistance for College and Higher Education Grants (teach Grants)	$33,640	Yes	2
84.153	Business and International Education Projects	$33,218	-	0
15.654	Visitor Facility Enhancements - Refuges and Wildlife	$32,974	-	0
15.657	Endangered Species Conservation Ð Recovery Implementation Funds	$32,645	-	0
93.336	Behavioral Risk Factor Surveillance System	$32,421	-	0
12.005	Conservation and Rehabilitation of Natural Resources on Military Installations (b)	$31,827	-	0
16.833	National Sexual Assault Kit Initiative	$31,785	-	0
10.514	Expanded Food and Nutrition Education Program	$29,891	-	0
93.153	Coordinated Services and Access to Research for Women, Infants, Children, and Youth	$29,693	-	0
93.669	Child Abuse and Neglect State Grants	$29,393	-	0
66.608	Environmental Information Exchange Network Grant Program and Related Assistance	$29,239	-	0
93.323	Epidemiology and Laboratory Capacity for Infectious Diseases (elc)	$27,843	-	0
93.121	Oral Diseases and Disorders Research	$27,508	-	0
45.310	Grants to States	$27,298	-	0
97.067	Homeland Security Grant Program	$27,199	-	0
10.527	New Beginnings for Tribal Students	$27,091	-	0
93.342	Health Professions Student Loans, Including Primary Care Loans/loans for Disadvantaged Students	$26,479	Yes	2
93.866	Aging Research	$26,363	-	0
84.425	Education Stabilization Fund	$25,889	Yes	1
16.123	Community-Based Violence Prevention Program	$24,597	-	0
10.525	Farm and Ranch Stress Assistance Network Competitive Grants Program (b)	$24,255	-	0
93.394	Cancer Detection and Diagnosis Research	$23,191	-	0
93.426	Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke	$23,171	-	0
10.177	Regional Food System Partnerships (b)	$23,108	-	0
93.421	Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health	$22,991	-	0
81.000	Contract - Department of Energy	$22,574	-	0
16.710	Public Safety Partnership and Community Policing Grants	$21,477	-	0
15.231	Fish, Wildlife and Plant Conservation Resource Management	$21,189	-	0
84.268	Federal Direct Student Loans	$20,983	Yes	2
16.754	Harold Rogers Prescription Drug Monitoring Program	$20,866	-	0
43.007	Space Operations	$20,806	-	0
93.991	Preventive Health and Health Services Block Grant	$20,638	-	0
15.225	Recreation Resource Management	$20,568	-	0
93.104	Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed)	$20,429	-	0
11.459	Weather and Air Quality Research	$20,338	-	0
11.805	Mbda Business Center	$20,221	-	0
66.610	Surveys, Studies, Investigations and Special Purpose Grants Within the Office of the Administrator	$20,206	-	0
93.397	Cancer Centers Support Grants	$20,000	-	0
15.814	National Geological and Geophysical Data Preservation Program	$19,765	-	0
93.738	Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds	$19,632	-	0
10.684	International Forestry Programs	$19,623	-	0
10.332	Agricultural Genome to Phenome Initiative	$19,573	-	0
15.246	Threatened and Endangered Species	$19,508	-	0
20.600	State and Community Highway Safety	$19,475	-	0
97.039	Hazard Mitigation Grant	$19,438	-	0
93.391	Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises	$18,750	-	0
15.557	Desert and Southern Rockies Landscape Conservation Cooperatives	$18,660	-	0
20.000	Contract - Department of Transportation	$17,952	-	0
66.716	Research, Development, Monitoring, Public Education, Training, Demonstrations, and Studies	$17,598	-	0
17.259	Wia Youth Activities	$17,500	-	0
15.560	Secure Water Act Ð Research Agreements	$17,377	-	0
15.637	Migratory Bird Joint Ventures	$17,211	-	0
47.079	Office of International Science and Engineering	$16,464	-	0
93.435	Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke-	$16,360	-	0
93.516	Affordable Care Act (aca) Public Health Training Centers Program	$16,340	-	0
17.000	Contract - Department of Labor	$16,118	-	0
97.130	National Nuclear Forensics Expertise Development Program	$15,732	-	0
47.083	Integrative Activities	$15,465	-	0
19.408	Academic Exchange Programs - Teachers	$15,037	-	0
16.582	Crime Victim Assistance/discretionary Grants	$14,939	-	0
81.087	Renewable Energy Research and Development	$14,735	-	0
20.701	University Transportation Centers Program	$14,709	-	0
10.558	Child and Adult Care Food Program	$14,502	-	0
84.144	Migrant Education_coordination Program	$14,318	-	0
84.367	Improving Teacher Quality State Grants	$14,318	-	0
10.559	Summer Food Service Program for Children	$14,312	-	0
11.468	Applied Meteorological Research	$14,289	-	0
15.233	Forests and Woodlands Resource Management	$13,886	-	0
93.262	Occupational Safety and Health Program	$13,873	-	0
93.643	Children's Justice Grants to States	$13,663	-	0
10.675	Urban and Community Forestry Program	$13,447	-	0
10.170	Specialty Crop Block Grant Program - Farm Bill	$13,194	-	0
81.123	National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program	$12,692	-	0
15.247	Wildlife Resource Management	$12,595	-	0
66.461	Regional Wetland Program Development Grants	$12,459	-	0
15.508	Providing Water to At-Risk Natural Desert Terminal Lakes	$12,130	-	0
93.070	Environmental Public Health and Emergency Response	$12,105	-	0
10.215	Sustainable Agriculture Research and Education	$11,843	-	0
16.585	Drug Court Discretionary Grant Program	$11,496	-	0
98.001	Usaid Foreign Assistance for Programs Overseas	$11,375	-	0
45.313	Laura Bush 21st Century Librarian Program	$11,346	-	0
15.923	National Center for Preservation Technology and Training	$10,605	-	0
17.273	Temporary Labor Certification for Foreign Workers	$10,584	-	0
15.517	Fish and Wildlife Coordination Act	$10,578	-	0
20.200	Highway Research and Development Program	$10,355	-	0
93.116	Project Grants and Cooperative Agreements for Tuberculosis Control Programs	$10,170	-	0
10.219	Biotechnology Risk Assessment Research	$10,001	-	0
45.149	Promotion of the Humanities_division of Preservation and Access	$10,000	-	0
43.008	Education	$9,600	-	0
19.040	Public Diplomacy Programs	$9,270	-	0
12.905	Cybersecurity Core Curriculum	$9,220	-	0
93.286	Discovery and Applied Research for Technological Innovations to Improve Human Health	$9,187	-	0
84.027	Special Education_grants to States	$8,876	-	0
43.001	Science	$8,531	-	0
15.224	Cultural Resource Management	$8,526	-	0
93.310	Trans-Nih Research Support	$8,325	-	0
84.323	Special Education - State Personnel Development	$8,050	-	0
47.078	Polar Programs	$7,935	-	0
66.419	Water Pollution Control State, Interstate, and Tribal Program Support	$7,816	-	0
15.073	Earth Mapping Resource Initiative	$7,806	-	0
93.136	Injury Prevention and Control Research and State and Community Based Programs	$7,645	-	0
93.052	National Family Caregiver Support, Title Iii, Part E	$7,604	-	0
15.810	National Cooperative Geologic Mapping Program	$7,459	-	0
15.245	Plant Conservation and Restoration Management	$7,379	-	0
93.977	Preventive Health Services_sexually Transmitted Diseases Control Grants	$6,965	-	0
93.334	The Healthy Brain Initiative: Technical Assistance to Implement Public Health Actions Related to Cognitive Health, Cognitive Impairment, and Caregiving at the State and Local Levels	$6,944	-	0
10.902	Soil and Water Conservation	$6,900	-	0
10.707	Research Joint Venture and Cost Reimbursable Agreements	$6,630	-	0
15.248	National Landscape Conservation System (b)	$6,627	-	0
47.076	Education and Human Resources	$6,339	-	0
93.859	Biomedical Research and Research Training	$6,256	-	0
12.420	Military Medical Research and Development	$6,196	-	0
81.135	Advanced Research Projects Agency - Energy	$6,120	-	0
11.611	Manufacturing Extension Partnership	$5,535	-	0
15.820	National Climate Change and Wildlife Science Center	$5,528	-	0
15.615	Cooperative Endangered Species Conservation Fund	$5,271	-	0
93.898	Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations	$5,162	-	0
45.024	Promotion of the Arts_grants to Organizations and Individuals	$5,101	-	0
11.307	Economic Adjustment Assistance	$5,088	-	0
84.411	Investing in Innovation (i3) Fund	$4,984	-	0
93.135	Centers for Research and Demonstration for Health Promotion and Disease Prevention	$4,771	-	0
15.684	White-Nose Syndrome National Response Implementation	$4,609	-	0
16.320	Services for Trafficking Victims	$4,581	-	0
93.113	Environmental Health	$4,518	-	0
93.665	Emergency Grants to Address Mental and Substance Use Disorders During Covid-19	$4,404	-	0
93.387	National and State Tobacco Control Program (b)	$4,351	-	0
43.003	Exploration	$4,319	-	0
81.121	Nuclear Energy Research, Development and Demonstration	$4,294	-	0
81.049	Office of Science Financial Assistance Program	$4,233	-	0
19.009	Academic Exchange Programs - Undergraduate Programs	$4,168	-	0
45.025	Promotion of the Arts_partnership Agreements	$4,000	-	0
15.634	State Wildlife Grants	$3,748	-	0
10.515	Renewable Resources Extension Act and National Focus Fund Projects	$3,702	-	0
15.670	Adaptive Science	$3,680	-	0
12.910	Research and Technology Development	$3,603	-	0
10.500	Cooperative Extension Service	$3,488	-	0
93.994	Maternal and Child Health Services Block Grant to the States	$3,407	-	0
16.607	Bulletproof Vest Partnership Program	$3,385	-	0
43.012	Space Technology	$3,279	-	0
10.329	Crop Protection and Pest Management Competitive Grants Program	$3,034	-	0
15.611	Wildlife Restoration and Basic Hunter Education	$3,027	-	0
93.600	Head Start	$2,965	-	0
16.560	National Institute of Justice Research, Evaluation, and Development Project Grants	$2,636	-	0
84.334	Gaining Early Awareness and Readiness for Undergraduate Programs	$2,202	-	0
11.432	National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes	$1,998	-	0
10.556	Special Milk Program for Children	$1,966	-	0
84.010	Title I Grants to Local Educational Agencies	$1,862	-	0
10.561	State Administrative Matching Grants for the Supplemental Nutrition Assistance Program	$1,830	-	0
93.155	Rural Health Research Centers	$1,775	-	0
84.287	Twenty-First Century Community Learning Centers	$1,639	-	0
84.324	Research in Special Education	$1,620	-	0
10.652	Forestry Research	$1,617	-	0
47.049	Mathematical and Physical Sciences	$1,573	-	0
93.940	Hiv Prevention Activities_health Department Based	$1,489	-	0
11.431	Climate and Atmospheric Research	$1,478	-	0
47.041	Engineering	$1,203	-	0
94.026	National Service and Civic Engagement Research Competition	$1,070	-	0
93.870	Maternal, Infant and Early Childhood Home Visiting Grant	$1,065	-	0
66.460	Nonpoint Source Implementation Grants	$1,039	-	0
47.075	Social, Behavioral, and Economic Sciences	$1,016	-	0
93.048	Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects	$1,013	-	0
20.205	Highway Planning and Construction	$975	-	0
12.431	Basic Scientific Research	$920	-	0
93.072	Lifespan Respite Care Program	$900	-	0
47.084	Nsf Technology, Innovation, and Partnerships	$870	-	0
10.000	Contract - Department of Agriculture	$853	-	0
93.044	Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers	$799	-	0
47.070	Computer and Information Science and Engineering	$660	-	0
15.608	Fish and Wildlife Management Assistance	$629	-	0
20.616	National Priority Safety Programs	$430	-	0
94.021	Volunteer Generation Fund	$345	-	0
10.001	Agricultural Research_basic and Applied Research	$280	-	0
16.575	Crime Victim Assistance	$129	-	0
15.945	Cooperative Research and Training Programs Ð Resources of the National Park System	$123	-	0
16.000	Contract - Department of Justice	$73	-	0
47.074	Biological Sciences	$44	-	0
93.243	Substance Abuse and Mental Health Services_projects of Regional and National Significance	$1	-	0
93.632	University Centers for Excellence in Developmental Disabilities Education, Research, and Service	$-2	-	0
15.807	Earthquake Hazards Research Grants	$-2	-	0
93.301	Small Rural Hospital Improvement Grant Program	$-23	-	0
15.235	Southern Nevada Public Land Management	$-46	-	0
47.050	Geosciences	$-87	-	0
93.464	Acl Assistive Technology	$-90	-	0
15.678	Cooperative Ecosystem Studies Units	$-108	-	0
21.019	Coronavirus Relief Fund	$-135	-	0
84.184	Safe and Drug-Free Schools and Communities_national Programs	$-155	-	0
93.946	Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs	$-158	-	0
81.122	Electricity Delivery and Energy Reliability, Research, Development and Analysis	$-167	-	0
45.129	Promotion of the Humanities_federal/state Partnership	$-195	-	0
43.000	Contract - National Aeronautics and Space Administration	$-390	-	0
10.310	Agriculture and Food Research Initiative (afri)	$-610	-	0
84.327	Special Education_educational Technology Media, and Materials for Individuals with Disabilities	$-1,181	-	0
84.063	Federal Pell Grant Program	$-1,332	Yes	2
93.575	Child Care and Development Block Grant	$-1,709	-	0
12.300	Basic and Applied Scientific Research	$-2,286	-	0
93.958	Block Grants for Community Mental Health Services	$-2,755	-	0
45.160	Promotion of the Humanities_fellowships and Stipends	$-3,289	-	0
93.279	Drug Abuse and Addiction Research Programs	$-3,349	-	0
59.037	Small Business Development Centers	$-5,452	-	0
12.800	Air Force Defense Research Sciences Program	$-6,081	-	0
93.867	Vision Research	$-8,593	-	0
97.091	Homeland Security Biowatch Program	$-12,587	-	0
93.865	Child Health and Human Development Extramural Research	$-20,180	-	0
93.837	Cardiovascular Diseases Research	$-22,009	-	0
12.000	Contract - Department of Defense	$-27,372	-	0
12.351	Basic Scientific Research - Combating Weapons of Mass Destruction	$-57,883	-	0
93.788	Opioid Str	$-62,499	Yes	0
93.846	Arthritis, Musculoskeletal and Skin Diseases Research	$-92,336	-	0
12.340	Naval Medical Research and Development	$-93,045	-	0
93.855	Allergy, Immunology and Transplantation Research	$-125,083	-	0
93.847	Diabetes, Digestive, and Kidney Diseases Extramural Research	$-133,859	-	0
93.393	Cancer Cause and Prevention Research	$-136,704	-	0

Contacts

Name	Title	Type
F995DBS4SRN3	Rhett Vertrees	Auditee
7757833409	Kim McCormick	Auditor
No contacts on file

Notes to SEFA

Title: 1 Accounting Policies: Note 1: The purpose of the Supplementary Schedule of Expenditures of Federal Awards is to present a summary of the activities of the Nevada System of Higher Education for the year ended June 30, 2023, which have been financed by the United States Government. For the purpose of this Schedule, Federal awards have been classified into two types: - Direct Federal awards - Pass-through funds received from non-Federal organizations made under Federally sponsored programs coordinated by those organizations Because the Schedule presents only a selected portion of the activities of the Nevada System of Higher Education, it is not intended to and does not present either the net position, revenues, expenses, changes in net position, or changes in cash flows of the Nevada System of Higher Education. The Nevada System of Higher Education consists of: University of Nevada, Reno University of Nevada, Las Vegas Desert Research Institute Nevada State College College of Southern Nevada Great Basin College Truckee Meadows Community College Western Nevada College Nevada System of Higher Education System Administration The Schedule is prepared on the accrual basis of accounting. The Schedule does not include inter-system pass-through funds or the federal award activity of UNLV Medicine who have their Uniform Guidance audits conducted separately, as applicable. Note 2: The Federal Perkins, Nursing Faculty Loan Programs (“NFLP”), Nursing Student Loan Programs (“NSLP”) and Health Professions Student Loan Programs (“HPSL”) are administered directly by the System and balances and transactions relating to these programs are included in the System’s financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balances of loans outstanding under the Perkins, NFLP, NSLP, and HPSL programs were $1,095,244, $1,406,392, $1,168,658, and $13,087, respectively as of June 30, 2023. Note 3: The total value of the Federal awards in the form of non-cash assistance during the fiscal year ended June 30, 2023, was zero De Minimis Rate Used: N Rate Explanation: For fiscal year 2023, NSHE institutions utilize negotiated indirect rates, and NSHE does not utilize the 10% de minimis rate provided by Uniform Guidance. The purpose of the Supplementary Schedule of Expenditures of Federal Awards is to present a summary of the activities of the Nevada System of Higher Education for the year ended June 30, 2023, which have been financed by the United States Government. For the purpose of this Schedule, Federal awards have been classified into two types: - Direct Federal awards - Pass-through funds received from non-Federal organizations made under Federally sponsored programs coordinated by those organizations Because the Schedule presents only a selected portion of the activities of the Nevada System of Higher Education, it is not intended to and does not present either the net position, revenues, expenses, changes in net position, or changes in cash flows of the Nevada System of Higher Education. The Nevada System of Higher Education consists of: University of Nevada, Reno University of Nevada, Las Vegas Desert Research Institute Nevada State College College of Southern Nevada Great Basin College Truckee Meadows Community College Western Nevada College Nevada System of Higher Education System Administration The Schedule is prepared on the accrual basis of accounting. The Schedule does not include inter-system pass-through funds or the federal award activity of UNLV Medicine who have their Uniform Guidance audits conducted separately, as applicable.

Title: 2 Accounting Policies: Note 1: The purpose of the Supplementary Schedule of Expenditures of Federal Awards is to present a summary of the activities of the Nevada System of Higher Education for the year ended June 30, 2023, which have been financed by the United States Government. For the purpose of this Schedule, Federal awards have been classified into two types: - Direct Federal awards - Pass-through funds received from non-Federal organizations made under Federally sponsored programs coordinated by those organizations Because the Schedule presents only a selected portion of the activities of the Nevada System of Higher Education, it is not intended to and does not present either the net position, revenues, expenses, changes in net position, or changes in cash flows of the Nevada System of Higher Education. The Nevada System of Higher Education consists of: University of Nevada, Reno University of Nevada, Las Vegas Desert Research Institute Nevada State College College of Southern Nevada Great Basin College Truckee Meadows Community College Western Nevada College Nevada System of Higher Education System Administration The Schedule is prepared on the accrual basis of accounting. The Schedule does not include inter-system pass-through funds or the federal award activity of UNLV Medicine who have their Uniform Guidance audits conducted separately, as applicable. Note 2: The Federal Perkins, Nursing Faculty Loan Programs (“NFLP”), Nursing Student Loan Programs (“NSLP”) and Health Professions Student Loan Programs (“HPSL”) are administered directly by the System and balances and transactions relating to these programs are included in the System’s financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balances of loans outstanding under the Perkins, NFLP, NSLP, and HPSL programs were $1,095,244, $1,406,392, $1,168,658, and $13,087, respectively as of June 30, 2023. Note 3: The total value of the Federal awards in the form of non-cash assistance during the fiscal year ended June 30, 2023, was zero De Minimis Rate Used: N Rate Explanation: For fiscal year 2023, NSHE institutions utilize negotiated indirect rates, and NSHE does not utilize the 10% de minimis rate provided by Uniform Guidance. The Federal Perkins, Nursing Faculty Loan Programs (“NFLP”), Nursing Student Loan Programs (“NSLP”) and Health Professions Student Loan Programs (“HPSL”) are administered directly by the System and balances and transactions relating to these programs are included in the System’s financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balances of loans outstanding under the Perkins, NFLP, NSLP, and HPSL programs were $1,095,244, $1,406,392, $1,168,658, and $13,087, respectively as of June 30, 2023.

Title: 3 Accounting Policies: Note 1: The purpose of the Supplementary Schedule of Expenditures of Federal Awards is to present a summary of the activities of the Nevada System of Higher Education for the year ended June 30, 2023, which have been financed by the United States Government. For the purpose of this Schedule, Federal awards have been classified into two types: - Direct Federal awards - Pass-through funds received from non-Federal organizations made under Federally sponsored programs coordinated by those organizations Because the Schedule presents only a selected portion of the activities of the Nevada System of Higher Education, it is not intended to and does not present either the net position, revenues, expenses, changes in net position, or changes in cash flows of the Nevada System of Higher Education. The Nevada System of Higher Education consists of: University of Nevada, Reno University of Nevada, Las Vegas Desert Research Institute Nevada State College College of Southern Nevada Great Basin College Truckee Meadows Community College Western Nevada College Nevada System of Higher Education System Administration The Schedule is prepared on the accrual basis of accounting. The Schedule does not include inter-system pass-through funds or the federal award activity of UNLV Medicine who have their Uniform Guidance audits conducted separately, as applicable. Note 2: The Federal Perkins, Nursing Faculty Loan Programs (“NFLP”), Nursing Student Loan Programs (“NSLP”) and Health Professions Student Loan Programs (“HPSL”) are administered directly by the System and balances and transactions relating to these programs are included in the System’s financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balances of loans outstanding under the Perkins, NFLP, NSLP, and HPSL programs were $1,095,244, $1,406,392, $1,168,658, and $13,087, respectively as of June 30, 2023. Note 3: The total value of the Federal awards in the form of non-cash assistance during the fiscal year ended June 30, 2023, was zero De Minimis Rate Used: N Rate Explanation: For fiscal year 2023, NSHE institutions utilize negotiated indirect rates, and NSHE does not utilize the 10% de minimis rate provided by Uniform Guidance. The total value of the Federal awards in the form of non-cash assistance during the fiscal year ended June 30, 2023, was zero.

Title: 4 Accounting Policies: Note 1: The purpose of the Supplementary Schedule of Expenditures of Federal Awards is to present a summary of the activities of the Nevada System of Higher Education for the year ended June 30, 2023, which have been financed by the United States Government. For the purpose of this Schedule, Federal awards have been classified into two types: - Direct Federal awards - Pass-through funds received from non-Federal organizations made under Federally sponsored programs coordinated by those organizations Because the Schedule presents only a selected portion of the activities of the Nevada System of Higher Education, it is not intended to and does not present either the net position, revenues, expenses, changes in net position, or changes in cash flows of the Nevada System of Higher Education. The Nevada System of Higher Education consists of: University of Nevada, Reno University of Nevada, Las Vegas Desert Research Institute Nevada State College College of Southern Nevada Great Basin College Truckee Meadows Community College Western Nevada College Nevada System of Higher Education System Administration The Schedule is prepared on the accrual basis of accounting. The Schedule does not include inter-system pass-through funds or the federal award activity of UNLV Medicine who have their Uniform Guidance audits conducted separately, as applicable. Note 2: The Federal Perkins, Nursing Faculty Loan Programs (“NFLP”), Nursing Student Loan Programs (“NSLP”) and Health Professions Student Loan Programs (“HPSL”) are administered directly by the System and balances and transactions relating to these programs are included in the System’s financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balances of loans outstanding under the Perkins, NFLP, NSLP, and HPSL programs were $1,095,244, $1,406,392, $1,168,658, and $13,087, respectively as of June 30, 2023. Note 3: The total value of the Federal awards in the form of non-cash assistance during the fiscal year ended June 30, 2023, was zero De Minimis Rate Used: N Rate Explanation: For fiscal year 2023, NSHE institutions utilize negotiated indirect rates, and NSHE does not utilize the 10% de minimis rate provided by Uniform Guidance. For fiscal year 2023, NSHE institutions utilize negotiated indirect rates, and NSHE does not utilize the 10% de minimis rate provided by Uniform Guidance.

Finding Details

Finding 2023-002

Internal Control over Compliance (Repeat Finding 2022-003, 2021-003, 2020-001, 2019-002, 2018-003, 2017-002, 2015-002, 2014-008) Federal Programs Departments of Education and Department of Health and Human Services Student Financial Assistance Cluster (Various Assistance Listing numbers) Award year ended June 30, 2023 Department of Education Education Stabilization Fund (COVID-19) (Assistance Listing number 84.425E) Award year ended June 30, 2023 Criteria: 2 CFR 200.303(a) requires that non-Federal entities receiving Federal awards establish and maintain effective internal control over the Federal award to provide reasonable assurance that they are managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: At the University of Nevada, Reno (“UNR”), University of Nevada, Las Vegas (“UNLV”), and System Computing Services (“SCS”), we noted deficiencies in security administration related to the information technology general controls (“ITGCs”) in the PeopleSoft application. Specifically, controls were lacking around restriction of elevated access, user access reviews, termination of access and segregation of duties as it relates to the PeopleSoft application over the student financial assistance program. Context: During our testing of the ITGCs in the PeopleSoft application, we noted the following segregation of duties issues: (1) At UNLV, UNR and SCS, several users have both PeopleSoft Administrator rights within the Production and Development Environment. (2) At UNLV, four users have both Production and Development environment access which allows them to modify PS objects and perform change management duties. (3) At UNR, three users have both Production and Development environment access which allows them to modify PS objects and perform change management duties. (4) At SCS, UNR and UNLV, no appropriate level of review of the activities performed by users with access to modify production during the audit period. (5) At SCS, four users have both Production and Development environment access which allows them to modify PS objects and perform change management duties. (6) At SCS, UNR and UNLV, activity performed by users with segregation of duties conflicts (see 1-3, 5 above), are not formally reviewed on a periodic basis for appropriateness. The deficiencies in security administration controls could impact compliance requirements related to determining eligibility, disbursements, return of Title IV funds and verification. Questioned Costs: $0 Effect: 1. Security Administration (#4) and Change Management (#1-3, #5 & #6)-Student data within the PeopleSoft application may be affected by users having conflicting roles or access levels, and accountability may not be established. Student data may be affected by unauthorized, inappropriate, or untested changes to the system. This could impact eligibility, disbursements, return of Title IV funds and verification. Cause: The issues identified are part of the lack of effective ITGCs in the PeopleSoft application for the majority of the fiscal year. Recommendation: 1. Security Administration (#4) - Management should perform a formally documented periodic review of user activities. 2. Change Management(#1-3, #5-6) - Management should segregate duties and remove users with access to both the Development and Production environments (limiting them to be able to access just one environment) or implement a formal review process over the activities performed by those responsible for program maintenance on a periodic basis. As of 4/28/2023, management has reported to us findings #1-3, #5 were remediated as the segregation of duties (“SOD”) access was revoked. However, due to the timing of remediation, management should perform a formally documented review of users activities for the period of 7/1/2022-4/7/2023. Views of Responsible Officials (unaudited): Management concurs. In addition, as of 4/28/2023, management has taken action to remove access which was causing SOD conflicts to address findings #1-3, #5.

Finding 2023-002

Finding 2023-003

Special Tests and Provisions: Return of Title IV funds for withdrawn students (Repeat finding 2021-004, 2020-002, 2019-003, 2018-005, 2017-004, 2016-003, 2015-004, 2014-011) Federal Programs: Department of Education Student Financial Assistance Cluster (Various Assistance Listing numbers) Award year ended June 30, 2023 Criteria: Pursuant to the 34 CFR 668.22(j)(2), an institution is required to determine the withdrawal date for a student who withdraws without providing notification to the institution no later than 30 days after the end of the earlier of the (1) payment period or period of enrollment, (2) academic year in which the student withdrew, or (3) educational program from which the student withdrew to allow for the timely calculation and return of Title IV funds as required. Pursuant to the 34 CFR 668.22(e), an institution is required to calculate the amount of Title IV assistance earned by the student once the institution has determined the withdrawal date in accordance with the 34 CFR 668.22(j), and pursuant to the 34 CFR 668.22(g), an institution is required to calculate and return unearned aid in the order as required: the lesser of the total amount of unearned Title IV assistance to be returned as calculated under 34 CFR 668.22(e)(4); or an amount equal to the total institutional charges incurred by the student for the payment period or period of enrollment multiplied by the percentage of Title IV grant or loan assistance that has not been earned by the student, as described in 34 CFR 668.22(e)(3). Pursuant to the 34 CFR 690.83(b)(2) an institution shall submit, in accordance with deadline dates established by the U.S. Department of Education (Secretary), through publication in the Federal Register, other reports and information the Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct. Pursuant to 34 CFR 668.22(j)(1), an institution must return the amount of Title IV funds for which it is responsible as soon as, but no later than 45 days, after the date of the institution's determination that the student withdrew. 34 CFR 668.22(d) requires that an institution does not have to treat a leave of absence as a withdrawal if it is an approved leave of absence. A leave of absence is an approved leave of absence if - (i) The institution has a formal policy regarding leaves of absence; (ii) The student followed the institution's policy in requesting the leave of absence; (iii) The institution determines that there is a reasonable expectation that the student will return to the school; (iv) The institution approved the student's request in accordance with the institution's policy; (v) The leave of absence does not involve additional charges by the institution; (vi) The number of days in the approved leave of absence, when added to the number of days in all other approved leaves of absence, does not exceed 180 days in any 12-month period; (vii) Except for a clock hour or nonterm credit hour program, upon the student's return from the leave of absence, the student is permitted to complete the coursework he or she began prior to the leave of absence; and (viii) If the student is a title IV, HEA program loan recipient, the institution explains to the student, prior to granting the leave of absence, the effects that the student's failure to return from a leave of absence may have on the student's loan repayment terms, including the exhaustion of some or all of the student's grace period. Condition: During our testing at CSN, we identified the following instance: the Institution did not complete the return of Title IV funds as calculated within the 45-day requirement as noted in the Federal Regulations. Context: For two out of sixty students tested at CSN, the funds to be returned were not returned within the 45-day timeframe. Questioned Costs: CSN - $0 Effect: CSN was not compliant with the timeliness rules for two students in our sample. Cause: Lack of oversight. Recommendation: We recommend that CSN adhere to its established controls to ensure the timely return of funds. Views of Responsible Officials (unaudited): Management concurs.

Finding 2023-003

Finding 2023-002

Finding 2023-003