2022-011: U.S. Department of Education Passed through the State of Nevada Public Charter School Authority Title I Grants to Local Educational Agencies, 84.010 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 84.010 on the Schedule of Expenditures of Federal Awards. Criteria: 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 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Costs charged to the program did not have evidence of review by an individual independent of the preparation of the allocation of the cost to the program. Cause: The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: A non-statistical sample of five reimbursement requests out of a population of 17 was selected for testing. Those five reimbursement requests included 52 transactions out of a population of 138. There was no evidence of review on any of the transactions tested. The 52 transactions totaled $216,914 out of the total aggregate expenditure population of $359,059. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of costs charged to the program occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-012: U.S. Department of Education Passed through the State of Nevada Public Charter School Authority Title I Grants to Local Educational Agencies, 84.010 Level of Effort ? Maintenance of Effort Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 84.010 on the Schedule of Expenditures of Federal Awards. Criteria: 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 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: The Maintenance of Effort (MOE) calculation submitted to the grantor did not have evidence of review by an individual independent of the preparation of the calculation. Cause: The School did not have adequate internal controls to ensure review of the maintenance of effort occurred or was documented prior to submitting it to the grantor. Effect: Maintenance of Effort information provided to the grantor may not be accurate. Questioned Costs: None noted Context/Sampling: No sampling was performed; the maintenance of effort calculation was tested in its entirety. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of the maintenance of effort occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-013: U.S. Department of Education Passed through the State of Nevada Public Charter School Authority Title I Grants to Local Educational Agencies, 84.010 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Grant Award Number: Affects all grant awards included under assistance listing 84.010 on the Schedule of Expenditures of Federal Awards. Criteria: The OMB Compliance Supplement requires local educational agencies (LEAs) to submit per pupil expenditure data to the state educational agency (SEA). The SEA determines the format of the data submissions. The School is required to submit per pupil expenditure data via the NRS 387.303 Report. Condition: The information reported to the SEA did not agree to the underlying records and there was no evidence of review and approval. Cause: The School did not have adequate internal controls to ensure review of the NRS 387.303 Report and that a reconciliation was maintained. Effect: Amounts reported to the SEA were inaccurate. Questioned Costs: None noted Context/Sampling: No sampling was performed; the annual report submitted for the fiscal year ended June 30, 2021 (submitted in fiscal year 2022) was tested in its entirety. The following unreconciled variances were noted, in the aggregate: Total Reported Total Supported by Records Total Weighted Enrollment 439.10 437.36 Total Actual FTE 56.75 50 Total Major Fund Revenue $4,463,145 $4,551,727 Total Salaries $1,950,326 $1,908,607 Total Benefits $822,343 $706,412 Total Other Expenditures $1,567,180 $1,667,765 Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of the NRS 387.303 Report and that a reconciliation is maintained. Views of Responsible Officials: Management agrees with this finding.
2022-014: U.S. Department of Education Passed through the State of Nevada Public Charter School Authority Title I Grants to Local Educational Agencies, 84.010 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: Amounts were originally reported incorrectly on the SEFA. Cause: The School did not have adequate internal controls to provide for the review of journal entries that allocate expenses to federal programs or the SEFA to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to correction, total expenditures reported on the SEFA were overstated by $108,053. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year: Yes ? prior year finding 2021-002. Recommendation: We recommend the School enhance internal controls to provide for the review of journal entries that allocate expenses to federal programs and the SEFA to ensure total federal expenditures are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with this finding.
2022-011: U.S. Department of Education Passed through the State of Nevada Public Charter School Authority Title I Grants to Local Educational Agencies, 84.010 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 84.010 on the Schedule of Expenditures of Federal Awards. Criteria: 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 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Costs charged to the program did not have evidence of review by an individual independent of the preparation of the allocation of the cost to the program. Cause: The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: A non-statistical sample of five reimbursement requests out of a population of 17 was selected for testing. Those five reimbursement requests included 52 transactions out of a population of 138. There was no evidence of review on any of the transactions tested. The 52 transactions totaled $216,914 out of the total aggregate expenditure population of $359,059. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of costs charged to the program occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-012: U.S. Department of Education Passed through the State of Nevada Public Charter School Authority Title I Grants to Local Educational Agencies, 84.010 Level of Effort ? Maintenance of Effort Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 84.010 on the Schedule of Expenditures of Federal Awards. Criteria: 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 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: The Maintenance of Effort (MOE) calculation submitted to the grantor did not have evidence of review by an individual independent of the preparation of the calculation. Cause: The School did not have adequate internal controls to ensure review of the maintenance of effort occurred or was documented prior to submitting it to the grantor. Effect: Maintenance of Effort information provided to the grantor may not be accurate. Questioned Costs: None noted Context/Sampling: No sampling was performed; the maintenance of effort calculation was tested in its entirety. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of the maintenance of effort occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-013: U.S. Department of Education Passed through the State of Nevada Public Charter School Authority Title I Grants to Local Educational Agencies, 84.010 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Grant Award Number: Affects all grant awards included under assistance listing 84.010 on the Schedule of Expenditures of Federal Awards. Criteria: The OMB Compliance Supplement requires local educational agencies (LEAs) to submit per pupil expenditure data to the state educational agency (SEA). The SEA determines the format of the data submissions. The School is required to submit per pupil expenditure data via the NRS 387.303 Report. Condition: The information reported to the SEA did not agree to the underlying records and there was no evidence of review and approval. Cause: The School did not have adequate internal controls to ensure review of the NRS 387.303 Report and that a reconciliation was maintained. Effect: Amounts reported to the SEA were inaccurate. Questioned Costs: None noted Context/Sampling: No sampling was performed; the annual report submitted for the fiscal year ended June 30, 2021 (submitted in fiscal year 2022) was tested in its entirety. The following unreconciled variances were noted, in the aggregate: Total Reported Total Supported by Records Total Weighted Enrollment 439.10 437.36 Total Actual FTE 56.75 50 Total Major Fund Revenue $4,463,145 $4,551,727 Total Salaries $1,950,326 $1,908,607 Total Benefits $822,343 $706,412 Total Other Expenditures $1,567,180 $1,667,765 Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of the NRS 387.303 Report and that a reconciliation is maintained. Views of Responsible Officials: Management agrees with this finding.
2022-014: U.S. Department of Education Passed through the State of Nevada Public Charter School Authority Title I Grants to Local Educational Agencies, 84.010 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: Amounts were originally reported incorrectly on the SEFA. Cause: The School did not have adequate internal controls to provide for the review of journal entries that allocate expenses to federal programs or the SEFA to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to correction, total expenditures reported on the SEFA were overstated by $108,053. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year: Yes ? prior year finding 2021-002. Recommendation: We recommend the School enhance internal controls to provide for the review of journal entries that allocate expenses to federal programs and the SEFA to ensure total federal expenditures are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with this finding.
2022-011: U.S. Department of Education Passed through the State of Nevada Public Charter School Authority Title I Grants to Local Educational Agencies, 84.010 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 84.010 on the Schedule of Expenditures of Federal Awards. Criteria: 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 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Costs charged to the program did not have evidence of review by an individual independent of the preparation of the allocation of the cost to the program. Cause: The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: A non-statistical sample of five reimbursement requests out of a population of 17 was selected for testing. Those five reimbursement requests included 52 transactions out of a population of 138. There was no evidence of review on any of the transactions tested. The 52 transactions totaled $216,914 out of the total aggregate expenditure population of $359,059. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of costs charged to the program occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-012: U.S. Department of Education Passed through the State of Nevada Public Charter School Authority Title I Grants to Local Educational Agencies, 84.010 Level of Effort ? Maintenance of Effort Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 84.010 on the Schedule of Expenditures of Federal Awards. Criteria: 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 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: The Maintenance of Effort (MOE) calculation submitted to the grantor did not have evidence of review by an individual independent of the preparation of the calculation. Cause: The School did not have adequate internal controls to ensure review of the maintenance of effort occurred or was documented prior to submitting it to the grantor. Effect: Maintenance of Effort information provided to the grantor may not be accurate. Questioned Costs: None noted Context/Sampling: No sampling was performed; the maintenance of effort calculation was tested in its entirety. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of the maintenance of effort occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-013: U.S. Department of Education Passed through the State of Nevada Public Charter School Authority Title I Grants to Local Educational Agencies, 84.010 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Grant Award Number: Affects all grant awards included under assistance listing 84.010 on the Schedule of Expenditures of Federal Awards. Criteria: The OMB Compliance Supplement requires local educational agencies (LEAs) to submit per pupil expenditure data to the state educational agency (SEA). The SEA determines the format of the data submissions. The School is required to submit per pupil expenditure data via the NRS 387.303 Report. Condition: The information reported to the SEA did not agree to the underlying records and there was no evidence of review and approval. Cause: The School did not have adequate internal controls to ensure review of the NRS 387.303 Report and that a reconciliation was maintained. Effect: Amounts reported to the SEA were inaccurate. Questioned Costs: None noted Context/Sampling: No sampling was performed; the annual report submitted for the fiscal year ended June 30, 2021 (submitted in fiscal year 2022) was tested in its entirety. The following unreconciled variances were noted, in the aggregate: Total Reported Total Supported by Records Total Weighted Enrollment 439.10 437.36 Total Actual FTE 56.75 50 Total Major Fund Revenue $4,463,145 $4,551,727 Total Salaries $1,950,326 $1,908,607 Total Benefits $822,343 $706,412 Total Other Expenditures $1,567,180 $1,667,765 Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of the NRS 387.303 Report and that a reconciliation is maintained. Views of Responsible Officials: Management agrees with this finding.
2022-014: U.S. Department of Education Passed through the State of Nevada Public Charter School Authority Title I Grants to Local Educational Agencies, 84.010 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: Amounts were originally reported incorrectly on the SEFA. Cause: The School did not have adequate internal controls to provide for the review of journal entries that allocate expenses to federal programs or the SEFA to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to correction, total expenditures reported on the SEFA were overstated by $108,053. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year: Yes ? prior year finding 2021-002. Recommendation: We recommend the School enhance internal controls to provide for the review of journal entries that allocate expenses to federal programs and the SEFA to ensure total federal expenditures are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with this finding.
2022-011: U.S. Department of Education Passed through the State of Nevada Public Charter School Authority Title I Grants to Local Educational Agencies, 84.010 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 84.010 on the Schedule of Expenditures of Federal Awards. Criteria: 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 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Costs charged to the program did not have evidence of review by an individual independent of the preparation of the allocation of the cost to the program. Cause: The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: A non-statistical sample of five reimbursement requests out of a population of 17 was selected for testing. Those five reimbursement requests included 52 transactions out of a population of 138. There was no evidence of review on any of the transactions tested. The 52 transactions totaled $216,914 out of the total aggregate expenditure population of $359,059. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of costs charged to the program occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-012: U.S. Department of Education Passed through the State of Nevada Public Charter School Authority Title I Grants to Local Educational Agencies, 84.010 Level of Effort ? Maintenance of Effort Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 84.010 on the Schedule of Expenditures of Federal Awards. Criteria: 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 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: The Maintenance of Effort (MOE) calculation submitted to the grantor did not have evidence of review by an individual independent of the preparation of the calculation. Cause: The School did not have adequate internal controls to ensure review of the maintenance of effort occurred or was documented prior to submitting it to the grantor. Effect: Maintenance of Effort information provided to the grantor may not be accurate. Questioned Costs: None noted Context/Sampling: No sampling was performed; the maintenance of effort calculation was tested in its entirety. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of the maintenance of effort occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
2022-013: U.S. Department of Education Passed through the State of Nevada Public Charter School Authority Title I Grants to Local Educational Agencies, 84.010 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Grant Award Number: Affects all grant awards included under assistance listing 84.010 on the Schedule of Expenditures of Federal Awards. Criteria: The OMB Compliance Supplement requires local educational agencies (LEAs) to submit per pupil expenditure data to the state educational agency (SEA). The SEA determines the format of the data submissions. The School is required to submit per pupil expenditure data via the NRS 387.303 Report. Condition: The information reported to the SEA did not agree to the underlying records and there was no evidence of review and approval. Cause: The School did not have adequate internal controls to ensure review of the NRS 387.303 Report and that a reconciliation was maintained. Effect: Amounts reported to the SEA were inaccurate. Questioned Costs: None noted Context/Sampling: No sampling was performed; the annual report submitted for the fiscal year ended June 30, 2021 (submitted in fiscal year 2022) was tested in its entirety. The following unreconciled variances were noted, in the aggregate: Total Reported Total Supported by Records Total Weighted Enrollment 439.10 437.36 Total Actual FTE 56.75 50 Total Major Fund Revenue $4,463,145 $4,551,727 Total Salaries $1,950,326 $1,908,607 Total Benefits $822,343 $706,412 Total Other Expenditures $1,567,180 $1,667,765 Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of the NRS 387.303 Report and that a reconciliation is maintained. Views of Responsible Officials: Management agrees with this finding.
2022-014: U.S. Department of Education Passed through the State of Nevada Public Charter School Authority Title I Grants to Local Educational Agencies, 84.010 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: Amounts were originally reported incorrectly on the SEFA. Cause: The School did not have adequate internal controls to provide for the review of journal entries that allocate expenses to federal programs or the SEFA to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to correction, total expenditures reported on the SEFA were overstated by $108,053. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year: Yes ? prior year finding 2021-002. Recommendation: We recommend the School enhance internal controls to provide for the review of journal entries that allocate expenses to federal programs and the SEFA to ensure total federal expenditures are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with this finding.