FAC Explorer

Audit 36991

FY End
2022-06-30
Total Expended
$2.09M
Findings
6
Programs
16
Organization: Mineral County School District (NV)
Year: 2022 Accepted: 2022-12-28
Auditor: Sciarani & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
35834 2022-007 Significant Deficiency - P
35835 2022-007 Significant Deficiency - P
35836 2022-007 Significant Deficiency - P
612276 2022-007 Significant Deficiency - P
612277 2022-007 Significant Deficiency - P
612278 2022-007 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $453,939 Yes 1
84.041 Impact Aid $257,428 - 0
84.010 Title I Grants to Local Educational Agencies $143,534 - 0
10.666 Schools and Roads - Grants to Counties $122,162 - 0
84.287 Twenty-First Century Community Learning Centers $99,895 - 0
10.553 School Breakfast Program $77,218 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $63,345 - 0
84.367 Improving Teacher Quality State Grants $20,880 - 0
84.048 Career and Technical Education -- Basic Grants to States $17,395 - 0
10.555 National School Lunch Program $16,310 - 0
84.358 Rural Education $16,085 - 0
84.027 Special Education_grants to States $8,871 - 0
84.424 Student Support and Academic Enrichment Program $7,837 - 0
12.558 Department of Defense Impact Aid (supplement, Cwsd, Brac) $5,393 - 0
84.060 Indian Education_grants to Local Educational Agencies $5,110 - 0
84.173 Special Education_preschool Grants $1,090 - 0

Contacts

Name Title Type
V7WXRS1SNW87 Theresa Vinson Auditee
7759452403 Jim Sciarani Auditor
No contacts on file

Notes to SEFA

Title: Note C Commodity Food Distributions Received Accounting Policies: Note A- Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Mineral County School District under programs of the federal government and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Mineral County School District, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Mineral County School District. Note B - Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Indirect CostThe District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. However, the Nevada Department of Education approved an indirect cost rate of 8.21% for fiscal year 2022 which was applied to certain grants with prior budgetary approval. The District reports commodities consumed on the Schedule at the fair value of the commodities received.
Title: Note D Subrecipients Accounting Policies: Note A- Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Mineral County School District under programs of the federal government and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Mineral County School District, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Mineral County School District. Note B - Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as reimbursement. When applicable, negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Indirect CostThe District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. However, the Nevada Department of Education approved an indirect cost rate of 8.21% for fiscal year 2022 which was applied to certain grants with prior budgetary approval. The District did not pass any federal awards received to any other government or not-for profit agencies.

Finding Details

Finding 2022-007
C. Findings and Questioned Costs - Major Federal Award Programs Department of Education Questioned Costs 2022-007 Federal Financial Reporting None Significant Deficiency Criteria: Management is responsible for establishing and maintaining an effective system of internal control over financial reporting. One of the components of an effective system of internal control over financial reporting is the subsequent review and approval of grant reporting to grantor agencies. Condition: The District did not have supporting documentation that indicated reporting of federal grant expenditures were reviewed and approved by management. Effect of Condition: It is possible that errors in financial grant reporting could occur and not be prevented or detected. Cause of Condition: Due to turnover, the District was operating without a finance director for the period March through July. Recommendation: We recommend that District implement procedures that establish that all federal grant reports be reviewed and approved by management. Management Response and Corrective Action Plan: Management recognizes that there is an inherent and elevated risk associated with vacancies in key positions and inexperienced key personnel in certain positions. At present, all key positions are filled, and personnel are fully participating in NDE sponsored projects including program compliance monitoring, technical assistance support and evaluation studies as required. Two of the District?s Top Priorities are recruiting, retaining, and training (including cross-training in basic duties) essential personnel and updating policies, procedures and ARs to ensure internal controls and fiscal responsibility.
Finding 2022-007
C. Findings and Questioned Costs - Major Federal Award Programs Department of Education Questioned Costs 2022-007 Federal Financial Reporting None Significant Deficiency Criteria: Management is responsible for establishing and maintaining an effective system of internal control over financial reporting. One of the components of an effective system of internal control over financial reporting is the subsequent review and approval of grant reporting to grantor agencies. Condition: The District did not have supporting documentation that indicated reporting of federal grant expenditures were reviewed and approved by management. Effect of Condition: It is possible that errors in financial grant reporting could occur and not be prevented or detected. Cause of Condition: Due to turnover, the District was operating without a finance director for the period March through July. Recommendation: We recommend that District implement procedures that establish that all federal grant reports be reviewed and approved by management. Management Response and Corrective Action Plan: Management recognizes that there is an inherent and elevated risk associated with vacancies in key positions and inexperienced key personnel in certain positions. At present, all key positions are filled, and personnel are fully participating in NDE sponsored projects including program compliance monitoring, technical assistance support and evaluation studies as required. Two of the District?s Top Priorities are recruiting, retaining, and training (including cross-training in basic duties) essential personnel and updating policies, procedures and ARs to ensure internal controls and fiscal responsibility.
Finding 2022-007
C. Findings and Questioned Costs - Major Federal Award Programs Department of Education Questioned Costs 2022-007 Federal Financial Reporting None Significant Deficiency Criteria: Management is responsible for establishing and maintaining an effective system of internal control over financial reporting. One of the components of an effective system of internal control over financial reporting is the subsequent review and approval of grant reporting to grantor agencies. Condition: The District did not have supporting documentation that indicated reporting of federal grant expenditures were reviewed and approved by management. Effect of Condition: It is possible that errors in financial grant reporting could occur and not be prevented or detected. Cause of Condition: Due to turnover, the District was operating without a finance director for the period March through July. Recommendation: We recommend that District implement procedures that establish that all federal grant reports be reviewed and approved by management. Management Response and Corrective Action Plan: Management recognizes that there is an inherent and elevated risk associated with vacancies in key positions and inexperienced key personnel in certain positions. At present, all key positions are filled, and personnel are fully participating in NDE sponsored projects including program compliance monitoring, technical assistance support and evaluation studies as required. Two of the District?s Top Priorities are recruiting, retaining, and training (including cross-training in basic duties) essential personnel and updating policies, procedures and ARs to ensure internal controls and fiscal responsibility.
Finding 2022-007
C. Findings and Questioned Costs - Major Federal Award Programs Department of Education Questioned Costs 2022-007 Federal Financial Reporting None Significant Deficiency Criteria: Management is responsible for establishing and maintaining an effective system of internal control over financial reporting. One of the components of an effective system of internal control over financial reporting is the subsequent review and approval of grant reporting to grantor agencies. Condition: The District did not have supporting documentation that indicated reporting of federal grant expenditures were reviewed and approved by management. Effect of Condition: It is possible that errors in financial grant reporting could occur and not be prevented or detected. Cause of Condition: Due to turnover, the District was operating without a finance director for the period March through July. Recommendation: We recommend that District implement procedures that establish that all federal grant reports be reviewed and approved by management. Management Response and Corrective Action Plan: Management recognizes that there is an inherent and elevated risk associated with vacancies in key positions and inexperienced key personnel in certain positions. At present, all key positions are filled, and personnel are fully participating in NDE sponsored projects including program compliance monitoring, technical assistance support and evaluation studies as required. Two of the District?s Top Priorities are recruiting, retaining, and training (including cross-training in basic duties) essential personnel and updating policies, procedures and ARs to ensure internal controls and fiscal responsibility.
Finding 2022-007
C. Findings and Questioned Costs - Major Federal Award Programs Department of Education Questioned Costs 2022-007 Federal Financial Reporting None Significant Deficiency Criteria: Management is responsible for establishing and maintaining an effective system of internal control over financial reporting. One of the components of an effective system of internal control over financial reporting is the subsequent review and approval of grant reporting to grantor agencies. Condition: The District did not have supporting documentation that indicated reporting of federal grant expenditures were reviewed and approved by management. Effect of Condition: It is possible that errors in financial grant reporting could occur and not be prevented or detected. Cause of Condition: Due to turnover, the District was operating without a finance director for the period March through July. Recommendation: We recommend that District implement procedures that establish that all federal grant reports be reviewed and approved by management. Management Response and Corrective Action Plan: Management recognizes that there is an inherent and elevated risk associated with vacancies in key positions and inexperienced key personnel in certain positions. At present, all key positions are filled, and personnel are fully participating in NDE sponsored projects including program compliance monitoring, technical assistance support and evaluation studies as required. Two of the District?s Top Priorities are recruiting, retaining, and training (including cross-training in basic duties) essential personnel and updating policies, procedures and ARs to ensure internal controls and fiscal responsibility.
Finding 2022-007
C. Findings and Questioned Costs - Major Federal Award Programs Department of Education Questioned Costs 2022-007 Federal Financial Reporting None Significant Deficiency Criteria: Management is responsible for establishing and maintaining an effective system of internal control over financial reporting. One of the components of an effective system of internal control over financial reporting is the subsequent review and approval of grant reporting to grantor agencies. Condition: The District did not have supporting documentation that indicated reporting of federal grant expenditures were reviewed and approved by management. Effect of Condition: It is possible that errors in financial grant reporting could occur and not be prevented or detected. Cause of Condition: Due to turnover, the District was operating without a finance director for the period March through July. Recommendation: We recommend that District implement procedures that establish that all federal grant reports be reviewed and approved by management. Management Response and Corrective Action Plan: Management recognizes that there is an inherent and elevated risk associated with vacancies in key positions and inexperienced key personnel in certain positions. At present, all key positions are filled, and personnel are fully participating in NDE sponsored projects including program compliance monitoring, technical assistance support and evaluation studies as required. Two of the District?s Top Priorities are recruiting, retaining, and training (including cross-training in basic duties) essential personnel and updating policies, procedures and ARs to ensure internal controls and fiscal responsibility.