FAC Explorer

Audit 333783

FY End
2023-12-31
Total Expended
$2.36M
Findings
6
Programs
9
Organization: The National Judicial College (NV)
Year: 2023 Accepted: 2024-12-19
Auditor: Marcum LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
515974 2023-003 Significant Deficiency - L
515975 2023-004 Significant Deficiency - I
515976 2023-005 Significant Deficiency - L
1092416 2023-003 Significant Deficiency - L
1092417 2023-004 Significant Deficiency - I
1092418 2023-005 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
20.232 Commercial Driver's License Program Implementation Grant $1.30M Yes 3
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants and Cooperative Agreements $266,642 - 0
99.U02 Education Support Program:njc Courses $144,498 - 0
16.746 Capital Case Litigation Initiative $38,953 - 0
99.U01 Environmental Law $17,824 - 0
16.588 Violence Against Women Formula Grants $15,818 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $8,997 - 0
20.600 State and Community Highway Safety $5,541 - 0
16.608 Tribal Justice Systems $3,148 - 0

Contacts

Name Title Type
NDPVN3FLYFM4 Patrick Grimes Auditee
7573278271 Jay Sciuto Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under Uniform Guidance The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of The College under programs of the federal government for the year ended December 31, 2023. The information on the SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the SEFA presents only a selected portion of the operations of The College, it is not intended to and does not present the financial position, changes in net assets, or cash flows of The College.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under Uniform Guidance Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursemen
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under Uniform Guidance The College has elected not to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance

Finding Details

Finding 2023-003
Agency U.S. Department of Transportation, Federal Motor Carrier Safety Administration ALN 20.232 Commercial Driver’s License Program Implementation Federal Award Identification Number 69A3601940354CDL0NV, 69A3602040472CDL0NV 69A3602140719CDL0NV 69A3602240864CDL0NV Criteria According to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 200.327 and 200.328, recipients of federal awards are required to submit performance and financial reports by the due dates specified in the terms and conditions of the federal award. Condition and Context We sampled and tested eight reports and four of the eight selected reports were not submitted within the specified reporting dates.   Cause The College failed to maintain a system of controls and procedures to ensure that the various reports were submitted within the required reporting timeframes. Effect Failure to submit required reports within the required dates may result in The College being noncompliant with 2 CFR 200.327 & 328. Repeat Finding No Recommendation We recommend The College review its controls and procedures to ensure that all its reporting requirements are being adhered to and the reports are being submitted with the specified filing dates.
Finding 2023-004
Agency U.S. Department of Transportation, Federal Motor Carrier Safety Administration ALN 20.232 Commercial Driver’s License Program Implementation Federal Award Identification Number 69A3601840118CDL0NV 69A3601940354CDL0NV 69A3602040472CDL0NV 69A3602140719CDL0NV 69A3602240864CDL0NV Criteria According to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 200.213, non-federal entities are prohibited from contracting with or making subawards to parties that are suspended or debarred. The non-federal entity must verify that the contractor or subrecipient is not suspended or debarred through the System for Award Management (SAM), which includes reviewing the Excluded Parties List System (EPLS), or by collecting a certification from the entity. Condition and Context The College failed to perform the required search for suspension and debarment in SAM for one of the two contractors tested prior to awarding a contract under the federal program. The search should have been performed to ensure that the contractor was not suspended or debarred. Cause The one vendor noted was a long standing contractor for multiple years with the College and the College made the determination that this requirement was not applicable when these services were being contracted to be renewed. Repeat Finding No Recommendation We recommend that the College implement and adhere to a strict protocol for verifying suspension and debarment status prior to awarding any contracts or subawards under federal programs. This protocol should include performing searches in SAM, documenting the results of the searches, and maintaining evidence of compliance. Views of Responsible Officials and Planned Corrective Action: See attached corrective action plan Questioned Costs None
Finding 2023-005
Agency U.S. Department of Transportation, Federal Motor Carrier Safety Administration ALN 16.588 – Violence Against Women 16.608 – Tribal Justice Systems 16.746 – Capital Case Litigation Initiative 20.232 – Commercial Driver’s License Program Implementation 20.600 – State and Community Highway Safety 20.614 – National Highway Traffic Safety Administration 93.243 – Substance Abuse and Mental Health Services Criteria The Uniform Guidance requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from auditors or nine months after the end of the audit period, unless a longer period was agreed to in advance by the cognizant or oversight agency for audit. The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. Condition and Context The Federal reporting deadline for the Single Audit Reporting Package was September 30, 2024. The College did not issue its Single Audit Reporting Package by this due date. Cause During audit fieldwork for the December 31, 2023 audit, the College had a number of other ongoing projects which required the immediate and full attention of the College’s accounting staff. In addition, the efforts supporting the restatement of net assets, see Finding No. 2023-001 started shortly before the required filing date. Repeat Finding No Recommendation We recommend that The College comply with Uniform Guidance and reporting requirements as it has in previous years. Views of Responsible Officials and Planned Corrective Action: See attached corrective action plan Questioned Costs None
Finding 2023-003
Agency U.S. Department of Transportation, Federal Motor Carrier Safety Administration ALN 20.232 Commercial Driver’s License Program Implementation Federal Award Identification Number 69A3601940354CDL0NV, 69A3602040472CDL0NV 69A3602140719CDL0NV 69A3602240864CDL0NV Criteria According to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 200.327 and 200.328, recipients of federal awards are required to submit performance and financial reports by the due dates specified in the terms and conditions of the federal award. Condition and Context We sampled and tested eight reports and four of the eight selected reports were not submitted within the specified reporting dates.   Cause The College failed to maintain a system of controls and procedures to ensure that the various reports were submitted within the required reporting timeframes. Effect Failure to submit required reports within the required dates may result in The College being noncompliant with 2 CFR 200.327 & 328. Repeat Finding No Recommendation We recommend The College review its controls and procedures to ensure that all its reporting requirements are being adhered to and the reports are being submitted with the specified filing dates.
Finding 2023-004
Agency U.S. Department of Transportation, Federal Motor Carrier Safety Administration ALN 20.232 Commercial Driver’s License Program Implementation Federal Award Identification Number 69A3601840118CDL0NV 69A3601940354CDL0NV 69A3602040472CDL0NV 69A3602140719CDL0NV 69A3602240864CDL0NV Criteria According to Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 200.213, non-federal entities are prohibited from contracting with or making subawards to parties that are suspended or debarred. The non-federal entity must verify that the contractor or subrecipient is not suspended or debarred through the System for Award Management (SAM), which includes reviewing the Excluded Parties List System (EPLS), or by collecting a certification from the entity. Condition and Context The College failed to perform the required search for suspension and debarment in SAM for one of the two contractors tested prior to awarding a contract under the federal program. The search should have been performed to ensure that the contractor was not suspended or debarred. Cause The one vendor noted was a long standing contractor for multiple years with the College and the College made the determination that this requirement was not applicable when these services were being contracted to be renewed. Repeat Finding No Recommendation We recommend that the College implement and adhere to a strict protocol for verifying suspension and debarment status prior to awarding any contracts or subawards under federal programs. This protocol should include performing searches in SAM, documenting the results of the searches, and maintaining evidence of compliance. Views of Responsible Officials and Planned Corrective Action: See attached corrective action plan Questioned Costs None
Finding 2023-005
Agency U.S. Department of Transportation, Federal Motor Carrier Safety Administration ALN 16.588 – Violence Against Women 16.608 – Tribal Justice Systems 16.746 – Capital Case Litigation Initiative 20.232 – Commercial Driver’s License Program Implementation 20.600 – State and Community Highway Safety 20.614 – National Highway Traffic Safety Administration 93.243 – Substance Abuse and Mental Health Services Criteria The Uniform Guidance requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from auditors or nine months after the end of the audit period, unless a longer period was agreed to in advance by the cognizant or oversight agency for audit. The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. Condition and Context The Federal reporting deadline for the Single Audit Reporting Package was September 30, 2024. The College did not issue its Single Audit Reporting Package by this due date. Cause During audit fieldwork for the December 31, 2023 audit, the College had a number of other ongoing projects which required the immediate and full attention of the College’s accounting staff. In addition, the efforts supporting the restatement of net assets, see Finding No. 2023-001 started shortly before the required filing date. Repeat Finding No Recommendation We recommend that The College comply with Uniform Guidance and reporting requirements as it has in previous years. Views of Responsible Officials and Planned Corrective Action: See attached corrective action plan Questioned Costs None