Audit 312392

FY End

2022-06-30

Total Expended

$849.36M

Findings

264

Programs

366

Organization: Nevada System of Higher Education (NV)

Year: 2022 Accepted: 2023-05-03

Auditor: Grant Thornton LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
433372	2022-004	Significant Deficiency	Yes	N
433373	2022-004	Significant Deficiency	Yes	N
433374	2022-004	Significant Deficiency	Yes	N
433375	2022-004	Significant Deficiency	Yes	N
433376	2022-004	Significant Deficiency	Yes	N
433377	2022-004	Significant Deficiency	Yes	N
433378	2022-004	Significant Deficiency	Yes	N
433379	2022-004	Significant Deficiency	Yes	N
433380	2022-004	Significant Deficiency	Yes	N
433381	2022-004	Significant Deficiency	Yes	N
433382	2022-004	Significant Deficiency	Yes	N
433383	2022-004	Significant Deficiency	Yes	N
433384	2022-004	Significant Deficiency	Yes	N
433385	2022-004	Significant Deficiency	Yes	N
433386	2022-004	Significant Deficiency	Yes	N
433387	2022-004	Significant Deficiency	Yes	N
433388	2022-004	Significant Deficiency	Yes	N
433389	2022-004	Significant Deficiency	Yes	N
433390	2022-004	Significant Deficiency	Yes	N
433391	2022-004	Significant Deficiency	Yes	N
433392	2022-004	Significant Deficiency	Yes	N
433393	2022-004	Significant Deficiency	Yes	N
433394	2022-004	Significant Deficiency	Yes	N
433395	2022-004	Significant Deficiency	Yes	N
433396	2022-004	Significant Deficiency	Yes	N
433397	2022-004	Significant Deficiency	Yes	N
433398	2022-004	Significant Deficiency	Yes	N
433399	2022-004	Significant Deficiency	Yes	N
433400	2022-004	Significant Deficiency	Yes	N
433401	2022-004	Significant Deficiency	Yes	N
433402	2022-004	Significant Deficiency	Yes	N
433403	2022-004	Significant Deficiency	Yes	N
433404	2022-004	Significant Deficiency	Yes	N
433405	2022-004	Significant Deficiency	Yes	N
433406	2022-004	Significant Deficiency	Yes	N
433407	2022-004	Significant Deficiency	Yes	N
433408	2022-004	Significant Deficiency	Yes	N
433409	2022-004	Significant Deficiency	Yes	N
433410	2022-004	Significant Deficiency	Yes	N
433411	2022-004	Significant Deficiency	Yes	N
433412	2022-004	Significant Deficiency	Yes	N
433413	2022-004	Significant Deficiency	Yes	N
433414	2022-004	Significant Deficiency	Yes	N
433415	2022-004	Significant Deficiency	Yes	N
433416	2022-004	Significant Deficiency	Yes	N
433417	2022-004	Significant Deficiency	Yes	N
433418	2022-004	Significant Deficiency	Yes	N
433419	2022-004	Significant Deficiency	Yes	N
433420	2022-004	Significant Deficiency	Yes	N
433421	2022-004	Significant Deficiency	Yes	N
433422	2022-004	Significant Deficiency	Yes	N
433423	2022-004	Significant Deficiency	Yes	N
433424	2022-004	Significant Deficiency	Yes	N
433425	2022-004	Significant Deficiency	Yes	N
433426	2022-004	Significant Deficiency	Yes	N
433427	2022-004	Significant Deficiency	Yes	N
433428	2022-004	Significant Deficiency	Yes	N
433429	2022-004	Significant Deficiency	Yes	N
433430	2022-004	Significant Deficiency	Yes	N
433431	2022-004	Significant Deficiency	Yes	N
433432	2022-004	Significant Deficiency	Yes	N
433433	2022-004	Significant Deficiency	Yes	N
433434	2022-004	Significant Deficiency	Yes	N
433435	2022-004	Significant Deficiency	Yes	N
433436	2022-004	Significant Deficiency	Yes	N
433437	2022-004	Significant Deficiency	Yes	N
433438	2022-004	Significant Deficiency	Yes	N
433439	2022-004	Significant Deficiency	Yes	N
433440	2022-004	Significant Deficiency	Yes	N
433441	2022-004	Significant Deficiency	Yes	N
433442	2022-004	Significant Deficiency	Yes	N
433443	2022-004	Significant Deficiency	Yes	N
433444	2022-004	Significant Deficiency	Yes	N
433445	2022-004	Significant Deficiency	Yes	N
433446	2022-004	Significant Deficiency	Yes	N
433447	2022-004	Significant Deficiency	Yes	N
433448	2022-004	Significant Deficiency	Yes	N
433449	2022-004	Significant Deficiency	Yes	N
433450	2022-004	Significant Deficiency	Yes	N
433451	2022-004	Significant Deficiency	Yes	N
433452	2022-004	Significant Deficiency	Yes	N
433453	2022-004	Significant Deficiency	Yes	N
433454	2022-004	Significant Deficiency	Yes	N
433455	2022-004	Significant Deficiency	Yes	N
433456	2022-004	Significant Deficiency	Yes	N
433457	2022-004	Significant Deficiency	Yes	N
433458	2022-004	Significant Deficiency	Yes	N
433459	2022-004	Significant Deficiency	Yes	N
433460	2022-004	Significant Deficiency	Yes	N
433461	2022-004	Significant Deficiency	Yes	N
433462	2022-004	Significant Deficiency	Yes	N
433463	2022-004	Significant Deficiency	Yes	N
433464	2022-004	Significant Deficiency	Yes	N
433465	2022-004	Significant Deficiency	Yes	N
433466	2022-004	Significant Deficiency	Yes	N
433467	2022-004	Significant Deficiency	Yes	N
433468	2022-004	Significant Deficiency	Yes	N
433469	2022-004	Significant Deficiency	Yes	N
433470	2022-004	Significant Deficiency	Yes	N
433471	2022-004	Significant Deficiency	Yes	N
433472	2022-004	Significant Deficiency	Yes	N
433473	2022-004	Significant Deficiency	Yes	N
433474	2022-004	Significant Deficiency	Yes	N
433475	2022-004	Significant Deficiency	Yes	N
433476	2022-004	Significant Deficiency	Yes	N
433477	2022-004	Significant Deficiency	Yes	N
433478	2022-004	Significant Deficiency	Yes	N
433479	2022-004	Significant Deficiency	Yes	N
433480	2022-004	Significant Deficiency	Yes	N
433481	2022-004	Significant Deficiency	Yes	N
433482	2022-004	Significant Deficiency	Yes	N
433483	2022-004	Significant Deficiency	Yes	N
433484	2022-003	Significant Deficiency	Yes	P
433485	2022-003	Significant Deficiency	Yes	P
433486	2022-003	Significant Deficiency	Yes	P
433487	2022-003	Significant Deficiency	Yes	P
433488	2022-003	Significant Deficiency	Yes	P
433489	2022-003	Significant Deficiency	Yes	P
433490	2022-003	Significant Deficiency	Yes	P
433491	2022-003	Significant Deficiency	Yes	P
433492	2022-003	Significant Deficiency	Yes	P
433493	2022-003	Significant Deficiency	Yes	P
433494	2022-003	Significant Deficiency	Yes	P
433495	2022-003	Significant Deficiency	Yes	P
433496	2022-004	Significant Deficiency	Yes	N
433497	2022-004	Significant Deficiency	Yes	N
433498	2022-004	Significant Deficiency	Yes	N
433499	2022-004	Significant Deficiency	Yes	N
433500	2022-004	Significant Deficiency	Yes	N
433501	2022-004	Significant Deficiency	Yes	N
433502	2022-004	Significant Deficiency	Yes	N
433503	2022-004	Significant Deficiency	Yes	N
1009814	2022-004	Significant Deficiency	Yes	N
1009815	2022-004	Significant Deficiency	Yes	N
1009816	2022-004	Significant Deficiency	Yes	N
1009817	2022-004	Significant Deficiency	Yes	N
1009818	2022-004	Significant Deficiency	Yes	N
1009819	2022-004	Significant Deficiency	Yes	N
1009820	2022-004	Significant Deficiency	Yes	N
1009821	2022-004	Significant Deficiency	Yes	N
1009822	2022-004	Significant Deficiency	Yes	N
1009823	2022-004	Significant Deficiency	Yes	N
1009824	2022-004	Significant Deficiency	Yes	N
1009825	2022-004	Significant Deficiency	Yes	N
1009826	2022-004	Significant Deficiency	Yes	N
1009827	2022-004	Significant Deficiency	Yes	N
1009828	2022-004	Significant Deficiency	Yes	N
1009829	2022-004	Significant Deficiency	Yes	N
1009830	2022-004	Significant Deficiency	Yes	N
1009831	2022-004	Significant Deficiency	Yes	N
1009832	2022-004	Significant Deficiency	Yes	N
1009833	2022-004	Significant Deficiency	Yes	N
1009834	2022-004	Significant Deficiency	Yes	N
1009835	2022-004	Significant Deficiency	Yes	N
1009836	2022-004	Significant Deficiency	Yes	N
1009837	2022-004	Significant Deficiency	Yes	N
1009838	2022-004	Significant Deficiency	Yes	N
1009839	2022-004	Significant Deficiency	Yes	N
1009840	2022-004	Significant Deficiency	Yes	N
1009841	2022-004	Significant Deficiency	Yes	N
1009842	2022-004	Significant Deficiency	Yes	N
1009843	2022-004	Significant Deficiency	Yes	N
1009844	2022-004	Significant Deficiency	Yes	N
1009845	2022-004	Significant Deficiency	Yes	N
1009846	2022-004	Significant Deficiency	Yes	N
1009847	2022-004	Significant Deficiency	Yes	N
1009848	2022-004	Significant Deficiency	Yes	N
1009849	2022-004	Significant Deficiency	Yes	N
1009850	2022-004	Significant Deficiency	Yes	N
1009851	2022-004	Significant Deficiency	Yes	N
1009852	2022-004	Significant Deficiency	Yes	N
1009853	2022-004	Significant Deficiency	Yes	N
1009854	2022-004	Significant Deficiency	Yes	N
1009855	2022-004	Significant Deficiency	Yes	N
1009856	2022-004	Significant Deficiency	Yes	N
1009857	2022-004	Significant Deficiency	Yes	N
1009858	2022-004	Significant Deficiency	Yes	N
1009859	2022-004	Significant Deficiency	Yes	N
1009860	2022-004	Significant Deficiency	Yes	N
1009861	2022-004	Significant Deficiency	Yes	N
1009862	2022-004	Significant Deficiency	Yes	N
1009863	2022-004	Significant Deficiency	Yes	N
1009864	2022-004	Significant Deficiency	Yes	N
1009865	2022-004	Significant Deficiency	Yes	N
1009866	2022-004	Significant Deficiency	Yes	N
1009867	2022-004	Significant Deficiency	Yes	N
1009868	2022-004	Significant Deficiency	Yes	N
1009869	2022-004	Significant Deficiency	Yes	N
1009870	2022-004	Significant Deficiency	Yes	N
1009871	2022-004	Significant Deficiency	Yes	N
1009872	2022-004	Significant Deficiency	Yes	N
1009873	2022-004	Significant Deficiency	Yes	N
1009874	2022-004	Significant Deficiency	Yes	N
1009875	2022-004	Significant Deficiency	Yes	N
1009876	2022-004	Significant Deficiency	Yes	N
1009877	2022-004	Significant Deficiency	Yes	N
1009878	2022-004	Significant Deficiency	Yes	N
1009879	2022-004	Significant Deficiency	Yes	N
1009880	2022-004	Significant Deficiency	Yes	N
1009881	2022-004	Significant Deficiency	Yes	N
1009882	2022-004	Significant Deficiency	Yes	N
1009883	2022-004	Significant Deficiency	Yes	N
1009884	2022-004	Significant Deficiency	Yes	N
1009885	2022-004	Significant Deficiency	Yes	N
1009886	2022-004	Significant Deficiency	Yes	N
1009887	2022-004	Significant Deficiency	Yes	N
1009888	2022-004	Significant Deficiency	Yes	N
1009889	2022-004	Significant Deficiency	Yes	N
1009890	2022-004	Significant Deficiency	Yes	N
1009891	2022-004	Significant Deficiency	Yes	N
1009892	2022-004	Significant Deficiency	Yes	N
1009893	2022-004	Significant Deficiency	Yes	N
1009894	2022-004	Significant Deficiency	Yes	N
1009895	2022-004	Significant Deficiency	Yes	N
1009896	2022-004	Significant Deficiency	Yes	N
1009897	2022-004	Significant Deficiency	Yes	N
1009898	2022-004	Significant Deficiency	Yes	N
1009899	2022-004	Significant Deficiency	Yes	N
1009900	2022-004	Significant Deficiency	Yes	N
1009901	2022-004	Significant Deficiency	Yes	N
1009902	2022-004	Significant Deficiency	Yes	N
1009903	2022-004	Significant Deficiency	Yes	N
1009904	2022-004	Significant Deficiency	Yes	N
1009905	2022-004	Significant Deficiency	Yes	N
1009906	2022-004	Significant Deficiency	Yes	N
1009907	2022-004	Significant Deficiency	Yes	N
1009908	2022-004	Significant Deficiency	Yes	N
1009909	2022-004	Significant Deficiency	Yes	N
1009910	2022-004	Significant Deficiency	Yes	N
1009911	2022-004	Significant Deficiency	Yes	N
1009912	2022-004	Significant Deficiency	Yes	N
1009913	2022-004	Significant Deficiency	Yes	N
1009914	2022-004	Significant Deficiency	Yes	N
1009915	2022-004	Significant Deficiency	Yes	N
1009916	2022-004	Significant Deficiency	Yes	N
1009917	2022-004	Significant Deficiency	Yes	N
1009918	2022-004	Significant Deficiency	Yes	N
1009919	2022-004	Significant Deficiency	Yes	N
1009920	2022-004	Significant Deficiency	Yes	N
1009921	2022-004	Significant Deficiency	Yes	N
1009922	2022-004	Significant Deficiency	Yes	N
1009923	2022-004	Significant Deficiency	Yes	N
1009924	2022-004	Significant Deficiency	Yes	N
1009925	2022-004	Significant Deficiency	Yes	N
1009926	2022-003	Significant Deficiency	Yes	P
1009927	2022-003	Significant Deficiency	Yes	P
1009928	2022-003	Significant Deficiency	Yes	P
1009929	2022-003	Significant Deficiency	Yes	P
1009930	2022-003	Significant Deficiency	Yes	P
1009931	2022-003	Significant Deficiency	Yes	P
1009932	2022-003	Significant Deficiency	Yes	P
1009933	2022-003	Significant Deficiency	Yes	P
1009934	2022-003	Significant Deficiency	Yes	P
1009935	2022-003	Significant Deficiency	Yes	P
1009936	2022-003	Significant Deficiency	Yes	P
1009937	2022-003	Significant Deficiency	Yes	P
1009938	2022-004	Significant Deficiency	Yes	N
1009939	2022-004	Significant Deficiency	Yes	N
1009940	2022-004	Significant Deficiency	Yes	N
1009941	2022-004	Significant Deficiency	Yes	N
1009942	2022-004	Significant Deficiency	Yes	N
1009943	2022-004	Significant Deficiency	Yes	N
1009944	2022-004	Significant Deficiency	Yes	N
1009945	2022-004	Significant Deficiency	Yes	N

Programs

ALN	Program	Spent	Major	Findings
93.788	Opioid Str	$7.42M	-	0
15.982	Radium Remediation at Land-Grant Universities	$5.66M	Yes	0
93.155	Rural Health Research Centers	$3.20M	Yes	0
21.027	Covid-19 Coronavirus State and Local Fiscal Recovery Funds	$1.98M	Yes	0
10.707	Research Joint Venture and Cost Reimbursable Agreements	$1.62M	-	0
10.557	Special Supplemental Nutrition Program for Women, Infants, and Children	$1.58M	-	0
93.364	Nursing Student Loans	$1.30M	Yes	2
21.027	Coronavirus State and Local Fiscal Recovery Funds	$1.28M	Yes	0
84.038	2010: Archived, Federal Perkins Loans	$1.02M	Yes	2
21.027	Arp	$979,942	Yes	0
81.136	Long-Term Surveillance and Maintenance	$610,471	-	0
12.600	Community Investment	$564,627	-	0
93.658	Foster Care_title IV-E	$527,017	-	0
93.103	Food and Drug Administration_research	$523,105	-	0
84.031	Higher Education Institutional Aid	$508,250	-	0
93.165	Grants to States for Loan Repayment Program	$500,000	-	0
12.U00	Contract - Dept of Defense (dla)	$452,528	-	0
84.103	Trio Staff Training Program	$450,425	-	0
21.027	Coronavirus State Fiscal Recovery Fund	$442,728	Yes	0
84.215	Fund for the Improvement of Education	$435,506	-	0
47.080	Office of Cyberinfrastructure	$402,638	-	0
93.884	Grants for Primary Care Training and Enhancement	$347,286	-	0
84.047	Trio_upward Bound	$331,726	-	0
84.031	Higher Education_institutional Aid	$329,896	-	0
84.217	Trio_mcnair Post-Baccalaureate Achievement	$299,586	-	0
84.200	Graduate Assistance in Areas of National Need	$293,068	-	0
21.027	State American Rescue Plan Position Restoration - Instruction	$291,031	Yes	0
93.354	Public Health Crisis Response Awards	$280,951	-	0
93.351	Research Infrastructure Programs	$279,299	-	0
84.002	Adult Education - Basic Grants to States	$268,365	-	0
84.042	Trio_student Support Services	$265,831	-	0
93.173	Research Related to Deafness and Communication Disorders	$264,422	-	0
93.073	Birth Defects and Developmental Disabilities - Prevention and Surveillance	$253,296	-	0
84.048	Career and Technical Education - Basic Grants to States	$245,209	Yes	0
11.307	Economic Adjustment Assistance	$229,378	-	0
66.032	State Indoor Radon Grants	$223,984	-	0
93.257	Grants for Education, Prevention, and Early Detection of Radiogenic Cancers and Diseases	$221,809	-	0
93.747	Elder Abuse Prevention Interventions Program	$221,096	-	0
97.091	Homeland Security Biowatch Program	$203,860	-	0
10.516	Rural Health and Safety Education Competitive Grants Program	$195,614	-	0
93.395	Cancer Treatment Research	$195,477	-	0
93.145	Aids Education and Training Centers	$192,521	-	0
66.708	Pollution Prevention Grants Program	$171,499	-	0
14.902	Lead Technical Studies Grants	$169,892	-	0
21.027	State American Rescue Plan Position Restoration - Institutional Support	$159,670	Yes	0
93.268	Immunization Cooperative Agreements	$155,502	-	0
45.149	Promotion of the Humanities_division of Preservation and Access	$152,639	-	0
66.509	Science to Achieve Results (star) Research Program	$152,153	-	0
93.241	State Rural Hospital Flexibility Program	$150,791	-	0
93.079	Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance	$146,700	-	0
10.311	Beginning Farmer and Rancher Development Program	$146,328	-	0
15.225	Recreation Resource Management	$134,971	-	0
93.059	Training in General, Pediatric, and Public Health Dentistry	$133,256	-	0
84.425	Education Stabilization Fund	$131,439	Yes	0
93.977	Preventive Health Services_sexually Transmitted Diseases Control Grants	$128,801	-	0
93.946	Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs	$128,281	-	0
93.396	Cancer Biology Research	$123,902	-	0
93.575	Child Care and Development Block Grant	$123,450	-	0
11.303	Economic Development_technical Assistance	$119,746	-	0
16.U00	Contract - Department of Justice	$117,212	-	0
10.698	State & Private Forestry Cooperative Fire Assistance	$115,986	-	0
94.002	Retired and Senior Volunteer Program	$115,830	-	0
20.935	State and Local Government Data Analysis Tools for Roadway Safety	$113,081	-	0
93.233	National Center on Sleep Disorders Research	$112,904	-	0
15.560	Secure Water Act Research Agreements	$109,499	-	0
19.408	Academic Exchange Programs - Teachers	$106,759	-	0
21.U00	Interlocal Contract	$105,816	-	0
20.U00	Contract - US Department of Transportation	$104,832	-	0
17.277	Wioa National Dislocated Worker Grants / Wianational Emergency Grants	$104,642	-	0
93.242	Mental Health Research Grants	$104,026	-	0
84.184	School Safety National Activities (formerly, Safe and Drug-Free Schools and Communities-National Programs)	$102,660	-	0
10.514	Expanded Food and Nutrition Education Program	$101,381	-	0
93.197	Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children	$99,946	-	0
93.270	Adult Viral Hepatitis Prevention and Control	$96,978	-	0
93.077	Family Smoking Prevention and Tobacco Control Act Regulatory Research	$96,658	-	0
93.262	Occupational Safety and Health Program	$96,416	-	0
93.734	Empowering Older Adults and Adults with Disabilities Through Chronic Disease Self-Management Education Programs Financed by 2012 Prevention and Public Health Funds (pphf-2012)	$94,533	-	0
93.464	Acl Assistive Technology	$89,724	-	0
84.007	Federal Supplemental Educational Opportunity Grants	$88,596	Yes	2
21.027	State American Rescue Plan Position Restoration - Student Services	$87,730	Yes	0
15.228	National Fire Plan - Wildland Urban Interface Community Fire Assistance	$87,243	-	0
93.969	Pphf-2012 Geriatric Education Centers	$86,974	-	0
19.027	Energy Governance and Reform Programs	$84,386	-	0
97.044	Assistance to Firefighters Grant	$82,656	-	0
10.664	Cooperative Forestry Assistance	$81,967	-	0
93.393	Cancer Cause and Prevention Research	$80,745	-	0
84.335	Childcare Access Means Parents in School	$79,508	-	0
81.086	Conservation Research and Development	$78,589	-	0
84.335	Child Care Access Means Parents in School	$77,541	-	0
84.382	Strengthening Minority-Serving Institutions	$77,243	-	0
10.443	Outreach and Assistance for Socially Disadvantaged Farmers and Ranchers	$77,053	-	0
84.033	Federal Work Study Program	$76,659	Yes	2
93.866	Aging Research	$75,007	-	0
20.530	Public Transportation Innovation	$74,862	-	0
16.817	Byrne Criminal Justice Innovation Program	$73,969	-	0
81.113	Defense Nuclear Nonproliferation Research	$72,605	-	0
93.310	Trans-Nih Research Support	$72,435	-	0
45.162	Promotion of the Humanities_teaching and Learning Resources and Curriculum Development	$71,997	-	0
93.043	Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services	$64,758	-	0
15.634	State Wildlife Grants	$63,166	-	0
84.033	Federal Work-Study Program	$61,548	Yes	2
15.237	Rangeland Resource Management	$60,149	-	0
14.231	Covid-19 Emergency Solutions Grant Program	$60,000	-	0
84.066	Trio_educational Opportunity Centers	$59,841	-	0
84.048	Career and Technical Education -- Basic Grants to States	$58,584	Yes	0
81.122	Electricity Delivery and Energy Reliability, Research, Development and Analysis	$58,536	-	0
84.U00	Contract - Department of Education	$58,349	-	0
93.600	Head Start	$58,220	-	0
43.012	Space Technology	$57,680	-	0
10.291	Agricultural and Food Policy Research Centers	$56,026	-	0
17.283	Workforce Innovation Fund	$54,955	-	0
84.411	Investing in Innovation (i3) Fund	$53,957	-	0
93.104	Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed)	$53,325	-	0
93.779	Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations	$53,183	-	0
93.917	Hiv Care Formula Grants	$50,742	-	0
16.582	Crime Victim Assistance/discretionary Grants	$48,986	-	0
21.027	State American Rescue Plan Position Restoration - Academic Support	$48,567	Yes	0
10.318	Women and Minorities in Science, Technology, Engineering, and Mathematics Fields	$47,781	-	0
84.044	Trio_talent Search	$47,196	-	0
93.342	Health Professions Student Loans, Including Primary Care Loans/loans for Disadvantaged Students	$46,350	Yes	2
84.425	Covid-19 Education Stabilization Fund	$45,831	Yes	0
21.027	State American Rescue Plan Position Restoration - Operation and Maintenance	$44,769	Yes	0
93.590	Community-Based Child Abuse Prevention Grants	$44,401	-	0
93.116	Project Grants and Cooperative Agreements for Tuberculosis Control Programs	$43,823	-	0
93.596	Child Care Mandatory and Matching Funds of the Child Care and Development Fund	$42,675	-	0
84.325	Special Education - Personnel Development to Improve Services and Results for Children with Disabilities	$42,565	-	0
93.391	Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises	$42,441	Yes	0
15.U00	Contract - Dept of the Interior	$42,395	-	0
12.903	Gencyber Grant Programs	$41,004	-	0
16.838	Comprehensive Opioid, Stimulant, and Substance Abuse Program	$40,681	-	0
17.258	Wia Adult Program	$40,000	-	0
93.732	Mental and Behavioral Health Education and Training Grants	$39,179	-	0
15.814	National Geological and Geophysical Data Preservation Program	$37,466	-	0
12.340	Naval Medical Research and Development	$36,627	-	0
93.516	Affordable Care Act (aca) Public Health Training Centers Program, Resources Development and Academic Support to the Public Health Training Centers Program and Public Health Infrastructure and Systems Support	$36,317	-	0
12.630	Basic, Applied, and Advanced Research in Science and Engineering	$36,278	-	0
20.701	University Transportation Centers Program	$36,041	-	0
15.244	Fisheries and Aquatic Resources Management	$35,650	-	0
16.588	Violence Against Women Formula Grants	$35,000	-	0
93.121	Oral Diseases and Disorders Research	$34,886	-	0
84.033	US Department of Education	$34,725	Yes	2
66.608	Environmental Information Exchange Network Grant Program and Related Assistance	$34,202	-	0
21.027	Capacity Enhancement State American Rescue Plan Position Restoration - Instruction	$33,470	Yes	0
84.153	Business and International Education Projects	$33,182	-	0
84.425	Covid 19 American Rescue Plan Elementary and Secondary School Emergency Relief	$32,642	-	0
93.391	Activities to Support State, Tribal, Local and Territorial Health Department Response to Public Health Or Healthcare Crises	$32,564	Yes	0
43.007	Space Operations	$31,972	-	0
94.026	National Service and Civic Engagement Research Competition	$31,641	-	0
81.089	Fossil Energy Research and Development	$31,619	-	0
45.313	Laura Bush 21st Century Librarian Program	$31,426	-	0
84.379	Teacher Education Assistance for College and Higher Education Grants (teach Grants)	$31,119	Yes	2
12.420	Military Medical Research and Development	$30,601	-	0
47.079	International Science and Engineering (oise)	$30,309	-	0
93.738	Pphf 2012: Racial and Ethnic Approaches to Community Health Program Financed Solely by 2012 Public Prevention and Health Funds	$29,996	-	0
16.833	National Sexual Assault Kit Initiative	$29,728	-	0
10.527	New Beginnings for Tribal Students	$29,606	-	0
66.461	Regional Wetland Program Development Grants	$27,997	-	0
66.717	Source Reduction Assistance	$27,564	-	0
93.350	National Center for Advancing Translational Sciences	$27,459	-	0
16.750	Support for Adam Walsh Act Implementation Grant Program	$27,393	-	0
81.112	Stewardship Science Grant Program	$26,210	-	0
93.859	Biomedical Research and Research Training	$25,508	-	0
10.525	Farm and Ranch Stress Assistance Network Competitive Grants Program	$25,222	-	0
84.327	Special Education_technology and Media Services for Individuals with Disabilities	$25,070	-	0
19.040	Public Diplomacy Programs	$24,631	-	0
81.087	Renewable Energy Research and Development	$24,449	-	0
43.003	Exploration	$24,264	-	0
16.710	Public Safety Partnership and Community Policing Grants	$24,213	-	0
10.229	Extension Collaborative on Immunization Teaching & Engagement	$24,177	-	0
10.674	Forest Products Lab: Technology Marketing Unit (tmu)	$24,102	-	0
20.200	Highway Research and Development Program	$23,280	-	0
12.005	Conservation and Rehabilitation of Natural Resources on Military Installations	$22,806	-	0
43.U00	Contract - National Aeronautics and Space Administration	$22,315	-	0
11.432	National Oceanic and Atmospheric Administration Cooperative Institutes	$22,184	-	0
12.U00	Contract - Department of Defense	$21,806	-	0
93.846	Arthritis, Musculoskeletal and Skin Diseases Research	$20,696	-	0
93.247	Advanced Nursing Education Grant Program	$20,490	-	0
84.268	Federal Direct Student Loans	$19,984	Yes	2
93.837	Cardiovascular Diseases Research	$19,534	-	0
16.123	Community-Based Violence Prevention Program	$19,493	-	0
15.637	Migratory Bird Joint Ventures	$19,227	-	0
16.525	Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus	$19,167	-	0
10.515	Renewable Resources Extension Act and National Focus Fund Proj	$19,026	-	0
93.361	Nursing Research	$18,940	-	0
15.657	Endangered Species Conservation Recovery Implementation Funds	$18,771	-	0
11.805	Mbda Business Center	$18,707	-	0
15.247	Wildlife Resource Management	$18,002	-	0
97.067	Homeland Security Grant Program	$17,528	-	0
10.675	Urban and Community Forestry Program	$17,301	-	0
10.219	Biotechnology Risk Assessment Research	$17,182	-	0
15.611	Wildlife Restoration and Basic Hunter Education	$16,714	-	0
17.259	Wia Youth Activities	$16,600	-	0
93.279	Drug Abuse and Addiction Research Programs	$16,107	-	0
15.820	National Climate Change and Wildlife Science Center	$15,993	-	0
10.329	Crop Protection and Pest Management Competetive Grants Program	$15,741	-	0
12.910	Research and Technology Development	$15,300	-	0
16.839	Stop School Violence	$15,201	-	0
93.262	Consultation Grant Program	$15,000	-	0
15.670	Adaptive Science	$14,891	-	0
93.113	Environmental Health	$13,878	-	0
47.076	Education and Human Resources	$13,641	-	0
12.351	Scientific Research - Combating Weapons of Mass Destruction	$13,399	-	0
16.560	National Institute of Justice Research, Evaluation, and Development Project Grants	$13,082	-	0
10.559	Summer Food Service Program for Children	$12,520	-	0
10.684	International Forestry Programs	$12,388	-	0
15.508	Providing Water to At-Risk Natural Desert Terminal Lakes	$12,244	-	0
97.010	Citizenship Education and Training	$11,769	-	0
10.310	Agriculture and Food Research Initiative	$11,601	-	0
47.083	Integrative Activities	$10,899	-	0
93.889	National Bioterrorism Hospital Preparedness Program	$10,827	-	0
97.061	Centers for Homeland Security	$10,780	-	0
93.669	Child Abuse and Neglect State Grnats	$10,516	-	0
47.074	Biological Sciences	$10,393	-	0
15.224	Cultural Resource Management	$10,309	-	0
45.024	Promotion of the Arts_grants to Organizations and Individuals	$10,000	-	0
81.135	Advanced Research and Projects Agency Energy Financial Assistance Program	$9,720	-	0
16.320	Services for Trafficking Victims	$9,698	-	0
15.245	Plant Conservation and Restoration Management	$9,609	-	0
10.U00	Contract - Dept of Agriculture	$8,771	-	0
43.008	Education	$8,750	-	0
84.424	Student Support and Academic Enrichment Program	$8,322	-	0
17.268	H-1b Job Training Grants	$8,309	-	0
93.982	Mental Health Disaster Assistance and Emergency Mental Health	$8,232	-	0
93.838	Lung Diseases Research	$8,073	-	0
93.084	Prevention of Disease, Disability, and Death by Infectious Diseases	$8,026	-	0
15.660	Candidate Species Conservation	$7,999	-	0
84.365	English Language Acquisition State Grants	$7,524	-	0
17.285	Apprenticeship USA Grants	$7,502	-	0
15.248	National Landscape Conservation System	$7,247	-	0
20.513	Capital Assistance Program for Elderly Persons and Persons with Disabilities	$6,972	-	0
10.025	Plant and Animal Disease, Pest Control, and Animal Care	$6,618	-	0
15.517	Fish and Wildlife Coordination Act	$6,593	-	0
10.207	Animal Health and Disease Research	$6,246	-	0
93.870	Maternal, Infant and Early Childhood Home Visiting Grant Program	$6,060	-	0
93.435	Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke	$5,905	-	0
15.233	Forests and Woodlands Resource Management	$5,901	-	0
15.608	Fish and Wildlife Management Assistance	$5,875	-	0
93.153	Coordinated Services and Access to Research for Women, Infants, Children, and Youth	$5,772	-	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	$5,721	-	0
66.419	Water Pollution Control State, Interstate, and Tribal Program Support	$5,531	-	0
93.940	Hiv Prevention Activities_health Department Based	$5,460	-	0
10.226	Secondary and Two-Year Postsecondary Agriculture Education Challenge Grants	$5,315	-	0
93.172	Human Genome Research	$5,203	-	0
11.459	Weather and Air Quality Research	$4,890	-	0
15.246	Threatened and Endangered Species	$4,817	-	0
15.810	National Cooperative Geologic Mapping Program	$4,815	-	0
93.226	Research on Healthcare Costs, Quality and Outcomes	$4,761	-	0
93.504	Family to Family Health Information Centers	$4,557	-	0
93.387	National and State Tobacco Control Program	$4,534	-	0
43.001	Science	$4,403	-	0
59.037	Small Business Development Centers	$4,117	-	0
20.616	National Priority Safety Programs	$4,043	-	0
15.805	Assistance to State Water Resources Research Institutes	$3,757	-	0
93.251	Universal Newborn Hearing Screening	$3,753	-	0
93.314	Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program	$3,753	-	0
45.310	Grants to States	$3,749	-	0
93.865	Child Health and Human Development Extramural Research	$3,620	-	0
45.160	Promotion of the Humanities_fellowships and Stipends	$3,602	-	0
45.129	Promotion of the Humanities_federal/state Partnership	$3,528	-	0
84.334	Gaining Early Awareness and Readiness for Undergraduate Programs	$3,507	Yes	0
93.632	University Centers for Excellence in Developmental Disabilities Education, Research, and Service	$3,462	-	0
93.070	Environmental Public Health and Emergency Response	$3,194	-	0
81.123	National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program	$3,000	-	0
12.800	Air Force Defense Research Sciences Program	$2,699	-	0
93.323	Epidemiology and Laboratory Capacity for Infectious Diseases (elc)	$2,625	Yes	0
15.945	Cooperative Research and Training Programs Resources of the National Park System	$2,620	-	0
93.667	Social Services Block Grant	$2,598	-	0
15.678	Cooperative Ecosystem Studies	$2,507	-	0
94.021	Americorps Volunteer Generation Fund	$2,500	-	0
12.431	Basic Scientific Research	$2,121	-	0
10.558	Child and Adult Care Food Program	$2,069	-	0
93.757	State Public Health Actions to Prevent and Control Diabetes, Heart Disease, Obesity and Associate Risk Factors and Promote School Health	$2,066	-	0
93.421	Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health	$2,009	-	0
10.902	Soil and Water Conservation	$1,987	-	0
77.008	U.s. Nuclear Regulatory Commission Scholarship and Fellowship Program	$1,937	-	0
15.231	Fish, Wildlife and Plant Conservation Resource Management	$1,861	-	0
10.170	Specialty Crop Block Grant Program - Farm Bill	$1,722	-	0
11.468	Applied Meteorological Research	$1,679	-	0
10.556	Special Milk Program for Children	$1,643	-	0
66.716	Research, Development, Monitoring, Public Education, Training, Demonstrations, and Studies	$1,627	-	0
84.126	Rehabilitation Services_vocational Rehabilitation Grants to States	$1,542	-	0
93.879	Medical Library Assistance	$1,500	-	0
93.235	Affordable Care Act (aca) Abstinence Education Program	$1,497	-	0
47.041	Engineering Grants	$1,475	-	0
93.092	Affordable Care Act (aca) Personal Responsibility Education Program	$1,403	-	0
11.611	Manufacturing Extension Partnership	$1,274	-	0
10.215	Sustainable Agriculture Research and Education	$1,262	-	0
66.610	Surveys, Studies, Investigations and Special Purpose Grants Within the Office of the Administrator	$1,217	-	0
47.049	Mathematical and Physical Sciences	$1,207	-	0
81.121	Nuclear Energy Research, Development and Demonstration	$1,186	-	0
93.052	National Family Caregiver Support, Title Iii, Part E	$1,169	-	0
20.600	State and Community Highway Safety	$1,030	-	0
16.738	Edward Byrne Memorial Justice Assistance Grant Program	$1,007	-	0
93.426	Centers for Disease Control and Prevention_prevention and Management of Cardiovascular Disease and Diabetes in High-Burden Populations	$918	-	0
47.075	Social, Behavioral, and Economic Sciences	$863	-	0
16.607	Bulletproof Vest Partnership Program	$859	-	0
93.307	Minority Health and Health Disparities Research	$817	-	0
10.561	State Administrative Matching Grants for the Supplemental Nutrition Assistance Program	$800	-	0
93.286	Discovery and Applied Research for Technological Innovations to Improve Human Health	$746	-	0
15.650	Research Grants (generic)	$523	-	0
10.868	Rural Energy for America Program	$497	-	0
45.025	Promotion of the Arts_partnership Agreements	$432	-	0
81.049	Office of Science Financial Assistance Program	$432	-	0
10.332	Agricultural Genome to Phenome Initiative	$406	-	0
84.287	Twenty-First Century Community Learning Centers	$402	-	0
15.235	Southern Nevada Public Land Management	$368	-	0
20.608	Minimum Penalties for Repeat Offenders for Driving While Intoxicated	$309	-	0
93.556	Promoting Safe and Stable Families	$203	-	0
93.045	Special Programs for the Aging_title Iii, Part C_nutrition Services	$164	-	0
11.431	Climate and Atmospheric Research	$152	-	0
47.078	Polar Programs	$140	-	0
93.991	Preventive Health and Health Services Block Grant	$117	-	0
84.010	Title I Grants to Local Educational Agencies	$90	-	0
15.684	White-Nose Syndrome National Response Implementation	$49	-	0
10.001	Agricultural Research_basic and Applied Research	$45	-	0
15.615	Cooperative Endangered Species Conservation Fund	$37	-	0
93.994	Maternal and Child Health Services Block Grant to the States	$33	-	0
93.305	National State Based Tobacco Control Programs	$11	-	0
93.778	Medical Assistance Program	$8	-	0
93.752	Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations Financed in Part by Prevention and Public Health Funds	$6	-	0
10.574	Team Nutrition Grants	$0	-	0
15.232	Wildland Fire Research and Studies Program	$0	-	0
15.808	U.s. Geological Survey_ Research and Data Collection	$0	-	0
16.812	Second Chance Act Prisoner Reentry Initiative	$0	-	0
43.008	Office of Stem Engagement (ostem)	$0	-	0
84.027	Special Education_grants to States	$0	-	0
84.326	Special Education_technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities	$0	-	0
93.044	Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers	$0	-	0
93.107	Area Health Education Centers Point of Service Maintenance and Enhancement Awards	$0	-	0
93.136	Injury Prevention and Control Research and State and Community Based Programs	$0	-	0
93.336	Behavioral Risk Factor Surveillance System	$0	-	0
93.763	Alzheimers Disease Initiative: Specialized Supportive Services Project (adi-Sss) Thru Prevention and Public Health Funds	$0	-	0
97.082	Earthquake Consortium	$0	-	0
93.243	Substance Abuse and Mental Health Services_projects of Regional and National Significance	$-4	-	0
93.913	Grants to States for Operation of Offices of Rural Health	$-23	-	0
93.110	Maternal and Child Health Federal Consolidated Programs	$-40	-	0
15.236	Environmental Quality and Protection Resource Management	$-51	-	0
93.959	Block Grants for Prevention and Treatment of Substance Abuse	$-71	-	0
84.184	Safe and Drug-Free Schools and Communities_national Programs	$-72	-	0
93.U00	Contract - Health and Human Services	$-81	-	0
93.898	Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations	$-93	-	0
16.754	Harold Rogers Prescription Drug Monitoring Program	$-98	-	0
21.019	Coronavirus Relief Fund	$-200	-	0
10.652	Forestry Research	$-405	-	0
15.807	Earthquake Hazards Reduction Program	$-446	-	0
93.853	Extramural Research Programs in the Neurosciences and Neurological Disorders	$-583	-	0
93.958	Block Grants for Community Mental Health Services	$-620	-	0
10.699	Partnership Agreements	$-648	-	0
93.867	Vision Research	$-774	-	0
81.U00	Contract - Department of Energy	$-854	-	0
12.300	Basic and Applied Scientific Research	$-864	-	0
93.847	Diabetes, Digestive, and Kidney Diseases Extramural Research	$-972	-	0
93.301	Small Rural Hospital Improvement Grant Program	$-2,129	-	0
10.212	Small Business Innovation Research	$-2,386	-	0
10.310	Agriculture and Food Research Initiative (afri)	$-2,652	-	0
84.063	Federal Pell Grant Program	$-3,219	Yes	2
47.050	Geosciences	$-3,389	-	0
20.205	Highway Planning and Construction	$-3,479	-	0
16.575	Crime Victim Assistance	$-3,766	-	0
98.001	Usaid Foreign Assistance for Programs Overseas	$-5,878	-	0
47.083	Office of Integrative Activities	$-6,030	-	0
47.070	Computer and Information Science and Engineering	$-6,206	-	0
10.202	Cooperative Forestry Research	$-52,348	-	0
93.855	Allergy, Immunology and Transplantation Research	$-63,260	-	0
10.500	Cooperative Extension Service	$-111,743	-	0
10.203	Payments to Agricultural Experiment Stations Under the Hatch Act	$-199,046	-	0

Contacts

Name	Title	Type
F995DBS4SRN3	Rhett Vertrees	Auditee
7757843409	Kim McCormick	Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: 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, 2022, 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 organizationsBecause 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Federal Perkins, Nursing Student Loan Programs (NSL) and Health Professions Student Loan Programs (HPSL) are administered directly by the System and balancesand transactions relating to these programs are included in the Systems financialstatements. Loans outstanding at the beginning of the year and loans made during theyear are included in the federal expenditures presented in the Schedule. The balances ofloans outstanding under the Perkins, NSL and HPSL programs were $2,181,430,$1,488,102, and $26,479, respectively as of June 30, 2022.

Title: Non-cash assistance Accounting Policies: 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, 2022, 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 organizationsBecause 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The total value of the Federal awards in the form of non-cash assistance during the fiscal year ended June 30, 2022, was zero.

Finding Details

Finding 2022-004

FINDING 2022-004 - 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 ProgramsDepartment of EducationStudent Financial Assistance Cluster (Various Assistance Listing numbers)Award year ended June 30, 2022CriteriaPursuant to the 34 CFR 668.22(j)(2), an institution is required to determine the withdrawal date for a student who withdrawswithout providing notification to the institution no later than 30 days after the end of the earlier of the (1) payment period orperiod of enrollment, (2) academic year in which the student withdrew, or (3) educational program from which the studentwithdrew to allow for the timely calculation and return of Title IV funds as required. Pursuant to the 34 CFR 668.22(e), aninstitution is required to calculate the amount of Title IV assistance earned by the student once the institution has determinedthe withdrawal date in accordance with the 34 CFR 668.22(j), and pursuant to the 34 CFR 668.22(g), an institution is requiredto calculate and return unearned aid in the order as required: the lesser of the total amount of unearned Title IV assistance tobe returned as calculated under 34 CFR 668.22(e)(4); or an amount equal to the total institutional charges incurred by thestudent for the payment period or period of enrollment multiplied by the percentage of Title IV grant or loan assistance that hasnot 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 shallsubmit, in accordance with deadline dates established by the U.S. Department of Education (Secretary), through publication inthe Federal Register, other reports and information the Secretary requires and shall comply with the procedures the Secretaryfinds 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 approvedleave of absence. A leave of absence is an approved leave of absence if - (i) The institution has a formal policy regarding leavesof absence; (ii) The student followed the institution's policy in requesting the leave of absence; (iii) The institution determinesthat there is a reasonable expectation that the student will return to the school; (iv) The institution approved the student's requestin 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 ofabsence, does not exceed 180 days in any 12-month period; (vii) Except for a clock hour or nonterm credit hour program, uponthe student's return from the leave of absence, the student is permitted to complete the coursework he or she began prior tothe 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 thestudent's loan repayment terms, including the exhaustion of some or all of the student's grace period.ConditionDuring our testing at CSN, we identified the following instance: the Institution did not correctly calculate the return of Title IVfunds for a student because the Institution subtracted 7 days of spring break from the calculation which led to those 7 daysbeing reduced from the total days completed twice since the Institution?s software automatically removes those 7 days tocalculate total days completed.During our testing at UNLV, we identified the following instance: the Institution returned funds more than 45 days after two ofthe students in our sample of 60 withdrew from the Institution.ContextFor one out of sixty students tested at CSN, the Institution did not properly calculate the return of Title IV funds for a studentwhose withdrawal period included a break that lasted 7 days. For two out of sixty students tested at UNLV, the Institutionreturned funds past the 45 day deadline of when those students withdrew from the Institution. Questioned CostsCSN - $388UNLV - $0EffectAt CSN, the return of Title IV funds as calculated and applied to the individual student's account at each Institution was notreported to COD accurately. At UNLV, the return of Title IV funds was not completed in a timely manner for 2 out of 60 studentsin our sample.CauseAt CSN, funds were returned which shouldn?t have been returned due to the return of Title IV Funds being calculated incorrectly.At UNLV, funds were returned later than the 45 day deadline for 2 out of 60 students in our sample.RecommendationWe recommend that CSN enhance the process and internal controls to ensure accurate calculation and reporting to COD. Werecommend that UNLV enhance the process and internal controls to ensure that Title IV Funds are returned in a timely manner.Views of Responsible Officials (unaudited)Management concurs.

Finding 2022-004

Finding 2022-003

STUDENT FINANCIAL ASSISTANCE CLUSTER FINDINGSFINDING 2022-003 - Internal Control over Compliance (Repeat Finding 2021-003, 2020-001, 2019-002, 2018-003, 2017-002,2015-002, 2014-008)Federal ProgramsDepartments of Education and Department of Health and Human ServicesStudent Financial Assistance Cluster (Various Assistance Listing numbers)Award year ended June 30, 2022Department of EducationEducation Stabilization Fund (COVID-19) (Assistance Listing number 84.425E)Award year ended June 30, 2022Criteria2 CFR 200.303(a) requires that non-Federal entities receiving Federal awards establish and maintain effective internalcontrol over the Federal award to provide reasonable assurance that they are managing the Federal award incompliance with Federal statutes, regulations, and the terms and conditions of the Federal award.ConditionAt the University of Nevada, Reno (?UNR?), University of Nevada, Las Vegas (?UNLV?), and System ComputingServices (?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, useraccess reviews, termination of access and segregation of duties as it relates to the PeopleSoft application over thestudent financial assistance program.ContextDuring 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 DevelopmentEnvironment. (2) At UNLV, four users have both Production and Development environment access which allows them tomodify PS objects and perform change management duties. (3) At UNR, three users have both Production and Developmentenvironment access which allows them to modify PS objects and perform change management duties. (4) At SCS, UNR andUNLV, no appropriate level of review of the activities performed by users with access to modify production during the auditperiod. (5) At SCS, four users have both Production and Development environment access which allows them to modify PSobjects and perform change management duties. (6) At SCS, UNR and UNLV, activity performed by users with segregationof 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 determiningeligibility, disbursements, return of Title IV funds and verification.Questioned Costs$0Effect1. Security Administration (#4) and Change Management (#1-3, #5 & #6)-Student data within the PeopleSoft applicationmay be affected by users having conflicting roles or access levels, and accountability may not be established. Studentdata may be affected by unauthorized, inappropriate, or untested changes to the system. This could impact eligibility,disbursements, return of Title IV funds and verification.CauseThe issues identified are part of the lack of effective ITGCs in the PeopleSoft application. Recommendation1. Security Administration (#4) - Management should perform a formally documented periodic review of user activities.2. Change Management(#1-3, #5-6 & #7) - Management should segregate duties and remove users with access toboth the Development and Production environments (limiting them to be able to access just one environment) orimplement a formal review process over the activities performed by those responsible for program maintenance on aperiodic basis.Views of Responsible Officials (unaudited)Management concurs.

Finding 2022-003

Finding 2022-004

Finding 2022-003

Finding 2022-004