2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-002: U.S. Department of the TreasuryCoronavirus Relief Fund (CRF)COVID-19 ? Supplemental Coronavirus Relief Funding for School Districts,CFDA 21.019Period of Performance - NoncomplianceGrant AwardNumber:21-340-07000 passed through the State of Nevada Department of Education.Criteria: The OMB Compliance Supplement requires that charges to federal awardsconsist of only allowable costs incurred during the approved budget period of afederal award?s period of performance and any costs incurred before the federalawarding agency or pass-through entity made the federal award that wereauthorized by the federal awarding agency or pass-through entity (2 CFRsections 200.308 and 200.309.Condition, Cause,and Effect/Potential Effect:While the District?s expenditures for the program are consistent with the March1, 2020 through December 31, 2021 Period of Performance for this federalprogram, the expenditures charged occurred prior to the date of sub-grant awardprovided by the State of Nevada Department of Education. The subgrant awardstates that the Period of Performance for the Sub-grant award would beDecember 10, 2021 ? December 31, 2021, and was signed by the pass-throughentity on December 21, 2021. Prior to acceptance, the District informed thepass-through entity that they intended to use the funds as reimbursement forcosts incurred during July through October of 2021, and pass-through entitypersonnel verbally assured District management that this would be acceptable.However, the pass-through entity did not amend the sub-grant period ofperformance, resulting in non-compliance with the sub-grant award.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all costs charged to the program, it wasfound that all costs were incurred prior to the sub-grant award period. This wasan isolated instance resulting from a unique situation that arose and was out ofthe District?s control, and is not the result of a systematic problem.Repeat Findingfrom Prior Year: NoRecommendation: We recommend that the District obtain written documentation of any promisedrevisions to sub-grant awards prior to expending funds from the pass-throughentity in the future.Views ofResponsibleOfficials:Management agrees with this finding, however, since this was an un-correctedadministrative error on the part of the pass-through entity, and not due to actionsof District management, we were not able to avoid spending outside the narrowsub-grant?s period of performance.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.
2022-002: U.S. Department of the TreasuryCoronavirus Relief Fund (CRF)COVID-19 ? Supplemental Coronavirus Relief Funding for School Districts,CFDA 21.019Period of Performance - NoncomplianceGrant AwardNumber:21-340-07000 passed through the State of Nevada Department of Education.Criteria: The OMB Compliance Supplement requires that charges to federal awardsconsist of only allowable costs incurred during the approved budget period of afederal award?s period of performance and any costs incurred before the federalawarding agency or pass-through entity made the federal award that wereauthorized by the federal awarding agency or pass-through entity (2 CFRsections 200.308 and 200.309.Condition, Cause,and Effect/Potential Effect:While the District?s expenditures for the program are consistent with the March1, 2020 through December 31, 2021 Period of Performance for this federalprogram, the expenditures charged occurred prior to the date of sub-grant awardprovided by the State of Nevada Department of Education. The subgrant awardstates that the Period of Performance for the Sub-grant award would beDecember 10, 2021 ? December 31, 2021, and was signed by the pass-throughentity on December 21, 2021. Prior to acceptance, the District informed thepass-through entity that they intended to use the funds as reimbursement forcosts incurred during July through October of 2021, and pass-through entitypersonnel verbally assured District management that this would be acceptable.However, the pass-through entity did not amend the sub-grant period ofperformance, resulting in non-compliance with the sub-grant award.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all costs charged to the program, it wasfound that all costs were incurred prior to the sub-grant award period. This wasan isolated instance resulting from a unique situation that arose and was out ofthe District?s control, and is not the result of a systematic problem.Repeat Findingfrom Prior Year: NoRecommendation: We recommend that the District obtain written documentation of any promisedrevisions to sub-grant awards prior to expending funds from the pass-throughentity in the future.Views ofResponsibleOfficials:Management agrees with this finding, however, since this was an un-correctedadministrative error on the part of the pass-through entity, and not due to actionsof District management, we were not able to avoid spending outside the narrowsub-grant?s period of performance.
2022-001: U.S. Department of EducationSpecial Education Cluster (IDEA):Special Education - Grants to States, CFDA 84.027Special Education - Preschool Grants, CFDA 84.173Allowable Costs/Cost PrinciplesSignificant Deficiency in Internal Control Over ComplianceGrant AwardNumber:Affects all grant awards included in the Special Education Cluster (IDEA)under CFDA 84.027 and 84.173 on the Schedule of Expenditure of FederalAwards passed through the State of Nevada Department of Education.Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform guidance) requires that charges to federal awardsfor salaries and wages be based on records that accurately reflect the workperformed and that the system of internal controls include processes toensure that time was spent consistent with the planned allocation.Condition, Cause,and Effect/ PotentialEffect:The District did not maintain evidence of internal control procedures relatedto ensuring that time actually spent on Local Plan, grant award 22-639-07000, was consistent with the planned activities for those individuals whostarted work on the project during the school year, which could result inunallowable costs being charged to the grant.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 24 employees whose salary and wagecosts were charge to the Local Plan, we found that the District did notmaintain documentation to support their review of actual time spent on theprogram for four of the employees. In all such cases, the employee beganwork on the program at some point after the first payroll of the year.Repeat Finding fromPrior Year: NoRecommendation: We recommend the District enhance control procedures to ensure that allpayroll charges to federal grants are reviewed and documented to ensure thattime charged to grants was consistent with the planned allocation.Views of ResponsibleOfficials:Management agrees with this finding and will review the internal controlsover payroll charge documentation.