FAC Explorer

Audit 6658

FY End
2023-06-30
Total Expended
$848.65M
Findings
14
Programs
42
Organization: Clark County School District (NV)
Year: 2023 Accepted: 2023-12-14
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
4303 2023-004 Material Weakness - P
4304 2023-004 Material Weakness - P
4305 2023-005 Significant Deficiency - L
4306 2023-004 Material Weakness - P
4307 2023-004 Material Weakness - P
4308 2023-004 Material Weakness - P
4309 2023-004 Material Weakness - P
580745 2023-004 Material Weakness - P
580746 2023-004 Material Weakness - P
580747 2023-005 Significant Deficiency - L
580748 2023-004 Material Weakness - P
580749 2023-004 Material Weakness - P
580750 2023-004 Material Weakness - P
580751 2023-004 Material Weakness - P

Programs

ALN Program Spent Major Findings
84.010 Title 1 Grants to Local Educational Agencies $118.26M Yes 0
10.555 National School Lunch Program $92.87M - 0
84.027 Special Education_grants to States $64.86M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $61.17M Yes 1
10.553 School Breakfast Program $24.77M - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $10.94M - 0
84.367 Improving Teacher Quality State Grants $9.41M - 0
84.424 Student Support and Academic Enrichment Program $7.86M Yes 0
84.365 English Language Acquisition State Grants $5.22M - 0
84.048 Career and Technical Education -- Basic Grants to States $4.59M - 0
10.558 Child and Adult Care Food Program $3.53M Yes 0
84.287 Twenty-First Century Community Learning Centers $3.45M - 0
10.559 Summer Food Service Program for Children $3.02M - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $2.75M Yes 0
84.173 Special Education_preschool Grants $1.55M Yes 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $1.26M Yes 1
10.582 Fresh Fruit and Vegetable Program $1.03M - 0
84.165 Magnet Schools Assistance $684,665 - 0
84.184 Safe and Drug-Free Schools and Communities_national Programs $471,999 - 0
20.205 Highway Planning and Construction $416,631 - 0
84.196 Education for Homeless Children and Youth $268,040 - 0
66.040 State Clean Diesel Grant Program $219,150 - 0
84.323 Special Education - State Personnel Development $189,457 - 0
20.600 State and Community Highway Safety $166,125 - 0
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $132,982 - 0
84.215 Fund for the Improvement of Education $113,344 - 0
16.123 Community-Based Violence Prevention Program $113,237 - 0
84.060 Indian Education_grants to Local Educational Agencies $106,658 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $106,516 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $104,736 - 0
84.425 Education Stabilization Fund $77,856 Yes 1
16.710 Public Safety Partnership and Community Policing Grants $72,482 - 0
10.666 Schools and Roads - Grants to Counties $69,766 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $66,550 - 0
84.041 Impact Aid $52,050 - 0
16.609 Project Safe Neighborhoods $39,368 - 0
15.130 Indian Education_assistance to Schools $35,765 - 0
16.554 National Criminal History Improvement Program (nchip) $20,650 - 0
20.616 National Priority Safety Programs $14,000 - 0
16.607 Bulletproof Vest Partnership Program $11,127 - 0
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $2,669 - 0
84.011 Migrant Education_state Grant Program $831 - 0

Contacts

Name Title Type
SRBYQ7XFBYA6 Darla Sommermeyer Auditee
7027995224 Kurt Schlicker Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Governmental fund types account for the District’s federal grant activity included in the general and federal projects funds. Therefore, expenditures in the schedule of expenditures of federal awards are recognized on the modified accrual basis – when they become a demand on current available financial resources. 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. Proprietary fund types account for the District’s federal grant activity included in the food service fund. Such expenditures are recognized on the accrual basis – when a liability is incurred. The District’s summary of significant accounting policies is presented in Note 1 in the District’s basic financial statements. No federal financial assistance has been provided to a sub recipient. De Minimis Rate Used: N Rate Explanation: Clark County School District has not elected to use the 10% De Minimis indirect cost rate. The accompanying schedule of expenditures of federal awards includes the federal award activity of Clark County School District (the “District”) under programs of the federal government for the year ended June 30, 2023. The information 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 the District, it is not intended to and does not present the financial position or changes in net position of the District and fund balance.
Title: Summary of Significant Accounting Policies Accounting Policies: Governmental fund types account for the District’s federal grant activity included in the general and federal projects funds. Therefore, expenditures in the schedule of expenditures of federal awards are recognized on the modified accrual basis – when they become a demand on current available financial resources. 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. Proprietary fund types account for the District’s federal grant activity included in the food service fund. Such expenditures are recognized on the accrual basis – when a liability is incurred. The District’s summary of significant accounting policies is presented in Note 1 in the District’s basic financial statements. No federal financial assistance has been provided to a sub recipient. De Minimis Rate Used: N Rate Explanation: Clark County School District has not elected to use the 10% De Minimis indirect cost rate. Governmental fund types account for the District’s federal grant activity included in the general and federal projects funds. Therefore, expenditures in the schedule of expenditures of federal awards are recognized on the modified accrual basis – when they become a demand on current available financial resources. 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. Proprietary fund types account for the District’s federal grant activity included in the food service fund. Such expenditures are recognized on the accrual basis – when a liability is incurred. The District’s summary of significant accounting policies is presented in Note 1 in the District’s basic financial statements. No federal financial assistance has been provided to a sub recipient.
Title: Indirect Cost Rate Accounting Policies: Governmental fund types account for the District’s federal grant activity included in the general and federal projects funds. Therefore, expenditures in the schedule of expenditures of federal awards are recognized on the modified accrual basis – when they become a demand on current available financial resources. 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. Proprietary fund types account for the District’s federal grant activity included in the food service fund. Such expenditures are recognized on the accrual basis – when a liability is incurred. The District’s summary of significant accounting policies is presented in Note 1 in the District’s basic financial statements. No federal financial assistance has been provided to a sub recipient. De Minimis Rate Used: N Rate Explanation: Clark County School District has not elected to use the 10% De Minimis indirect cost rate. Clark County School District has not elected to use the 10% De Minimis indirect cost rate.
Title: Relationship to Basic Financial Statements Accounting Policies: Governmental fund types account for the District’s federal grant activity included in the general and federal projects funds. Therefore, expenditures in the schedule of expenditures of federal awards are recognized on the modified accrual basis – when they become a demand on current available financial resources. 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. Proprietary fund types account for the District’s federal grant activity included in the food service fund. Such expenditures are recognized on the accrual basis – when a liability is incurred. The District’s summary of significant accounting policies is presented in Note 1 in the District’s basic financial statements. No federal financial assistance has been provided to a sub recipient. De Minimis Rate Used: N Rate Explanation: Clark County School District has not elected to use the 10% De Minimis indirect cost rate. Expenditures of federal awards have been included in the individual funds of the District as follows
Title: Food Donation Accounting Policies: Governmental fund types account for the District’s federal grant activity included in the general and federal projects funds. Therefore, expenditures in the schedule of expenditures of federal awards are recognized on the modified accrual basis – when they become a demand on current available financial resources. 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. Proprietary fund types account for the District’s federal grant activity included in the food service fund. Such expenditures are recognized on the accrual basis – when a liability is incurred. The District’s summary of significant accounting policies is presented in Note 1 in the District’s basic financial statements. No federal financial assistance has been provided to a sub recipient. De Minimis Rate Used: N Rate Explanation: Clark County School District has not elected to use the 10% De Minimis indirect cost rate. Nonmonetary assistance is reported in this schedule at the fair market value of the commodities received and disbursed. The amounts shown as expenditures of the National School Lunch Program include the fair value of $10,207,341 commodity food received by the District. At June 30, 2023, the District had food commodities totaling $4,918,716 in inventory.
Title: Food Service Revenue Accounting Policies: Governmental fund types account for the District’s federal grant activity included in the general and federal projects funds. Therefore, expenditures in the schedule of expenditures of federal awards are recognized on the modified accrual basis – when they become a demand on current available financial resources. 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. Proprietary fund types account for the District’s federal grant activity included in the food service fund. Such expenditures are recognized on the accrual basis – when a liability is incurred. The District’s summary of significant accounting policies is presented in Note 1 in the District’s basic financial statements. No federal financial assistance has been provided to a sub recipient. De Minimis Rate Used: N Rate Explanation: Clark County School District has not elected to use the 10% De Minimis indirect cost rate. Nonmonetary assistance is reported in this schedule at the fair market value of the commodities received and disbursed. The amounts shown as expenditures of the National School Lunch Program include the fair value of $10,207,341 commodity food received by the District. At June 30, 2023, the District had food commodities totaling $4,918,716 in inventory.

Finding Details

Finding 2023-004
2023-004: U.S. Department of the Treasury Passed through the Nevada Department of Agriculture COVID-19: Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing #21.027 U.S. Department of Education Passed through the Nevada Department of Education COVID-19: Education Stabilization Fund, Assistance Listing #84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects the grant awards noted as “Not Available” included under Assistance Listing 21.027 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 Clark County School District (the District) to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: Amounts were reported incorrectly on the SEFA. Cause: The District did not have adequate internal controls to ensure all federal expenditures were reported with the correct assistance listing number. Effect: Prior to correction, the total federal expenditures for the Education Stabilization Fund were overstated by $19,366,000 and the total federal expenditures for the Coronavirus State and Local Fiscal Recovery Fund were understated by $19,366,000. Questioned Costs: None Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. The Nevada Department of Agriculture provided for additional meal subsidies for the District’s food service program. These additional meal subsidies were provided by funding from the American Rescue Plan Act (ARPA). The District initially reported these subsidies under the Education Stabilization Fund, which is funded by ARPA. However, the subsidies were funded by the Coronavirus State and Local Fiscal Recovery Fund under ARPA. Total expenditures on the SEFA were not impacted. Repat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure all federal expenditures are reported with the correct assistance listing number. Views of Responsible Officials: Management agrees with this finding. See the Corrective Action Plan for steps to be taken.
Finding 2023-004
2023-004: U.S. Department of the Treasury Passed through the Nevada Department of Agriculture COVID-19: Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing #21.027 U.S. Department of Education Passed through the Nevada Department of Education COVID-19: Education Stabilization Fund, Assistance Listing #84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects the grant awards noted as “Not Available” included under Assistance Listing 21.027 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 Clark County School District (the District) to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: Amounts were reported incorrectly on the SEFA. Cause: The District did not have adequate internal controls to ensure all federal expenditures were reported with the correct assistance listing number. Effect: Prior to correction, the total federal expenditures for the Education Stabilization Fund were overstated by $19,366,000 and the total federal expenditures for the Coronavirus State and Local Fiscal Recovery Fund were understated by $19,366,000. Questioned Costs: None Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. The Nevada Department of Agriculture provided for additional meal subsidies for the District’s food service program. These additional meal subsidies were provided by funding from the American Rescue Plan Act (ARPA). The District initially reported these subsidies under the Education Stabilization Fund, which is funded by ARPA. However, the subsidies were funded by the Coronavirus State and Local Fiscal Recovery Fund under ARPA. Total expenditures on the SEFA were not impacted. Repat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure all federal expenditures are reported with the correct assistance listing number. Views of Responsible Officials: Management agrees with this finding. See the Corrective Action Plan for steps to be taken.
Finding 2023-005
2023-005: U.S. Department of Education Passed through the Nevada Department of Education Gaining Early Awareness and Readiness for Undergraduate Programs, Assistance Listing #84.334 Reporting Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards included under Assistance Listing 84.334 on the Schedule of Expenditures of Federal Awards. Criteria: The OMB Compliance Supplement requires that reports submitted to the grantor include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. The U.S. Department of Education requires the Nevada Department of Education to collect and report student demographic and academic progress data; student/parent participation data; and student follow-up data at participating schools under the program. Therefore, an Interim Performance Report is required to be submitted by the Nevada Department of Education. Condition: Participation totals was reported inaccurately to the Nevada Department of Education. Cause: The Clark County School District (the District) did not have adequate internal controls to ensure the Interim Performance Reports were accurate. Effect: Inaccurate information was reported to the Nevada Department of Education. Questioned Costs: None Context/Sampling: The entire population of three Interim Performance Reports submitted during the year was selected for testing. The following was noted for the Clark High School Report: Repat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure the Interim Performance Reports are accurate. Views of Responsible Officials: Management agrees with this finding. See the Corrective Action Plan for steps to be taken.
Finding 2023-004
2023-004: U.S. Department of the Treasury Passed through the Nevada Department of Agriculture COVID-19: Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing #21.027 U.S. Department of Education Passed through the Nevada Department of Education COVID-19: Education Stabilization Fund, Assistance Listing #84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects the grant awards noted as “Not Available” included under Assistance Listing 21.027 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 Clark County School District (the District) to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: Amounts were reported incorrectly on the SEFA. Cause: The District did not have adequate internal controls to ensure all federal expenditures were reported with the correct assistance listing number. Effect: Prior to correction, the total federal expenditures for the Education Stabilization Fund were overstated by $19,366,000 and the total federal expenditures for the Coronavirus State and Local Fiscal Recovery Fund were understated by $19,366,000. Questioned Costs: None Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. The Nevada Department of Agriculture provided for additional meal subsidies for the District’s food service program. These additional meal subsidies were provided by funding from the American Rescue Plan Act (ARPA). The District initially reported these subsidies under the Education Stabilization Fund, which is funded by ARPA. However, the subsidies were funded by the Coronavirus State and Local Fiscal Recovery Fund under ARPA. Total expenditures on the SEFA were not impacted. Repat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure all federal expenditures are reported with the correct assistance listing number. Views of Responsible Officials: Management agrees with this finding. See the Corrective Action Plan for steps to be taken.
Finding 2023-004
2023-004: U.S. Department of the Treasury Passed through the Nevada Department of Agriculture COVID-19: Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing #21.027 U.S. Department of Education Passed through the Nevada Department of Education COVID-19: Education Stabilization Fund, Assistance Listing #84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects the grant awards noted as “Not Available” included under Assistance Listing 21.027 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 Clark County School District (the District) to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: Amounts were reported incorrectly on the SEFA. Cause: The District did not have adequate internal controls to ensure all federal expenditures were reported with the correct assistance listing number. Effect: Prior to correction, the total federal expenditures for the Education Stabilization Fund were overstated by $19,366,000 and the total federal expenditures for the Coronavirus State and Local Fiscal Recovery Fund were understated by $19,366,000. Questioned Costs: None Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. The Nevada Department of Agriculture provided for additional meal subsidies for the District’s food service program. These additional meal subsidies were provided by funding from the American Rescue Plan Act (ARPA). The District initially reported these subsidies under the Education Stabilization Fund, which is funded by ARPA. However, the subsidies were funded by the Coronavirus State and Local Fiscal Recovery Fund under ARPA. Total expenditures on the SEFA were not impacted. Repat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure all federal expenditures are reported with the correct assistance listing number. Views of Responsible Officials: Management agrees with this finding. See the Corrective Action Plan for steps to be taken.
Finding 2023-004
2023-004: U.S. Department of the Treasury Passed through the Nevada Department of Agriculture COVID-19: Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing #21.027 U.S. Department of Education Passed through the Nevada Department of Education COVID-19: Education Stabilization Fund, Assistance Listing #84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects the grant awards noted as “Not Available” included under Assistance Listing 21.027 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 Clark County School District (the District) to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: Amounts were reported incorrectly on the SEFA. Cause: The District did not have adequate internal controls to ensure all federal expenditures were reported with the correct assistance listing number. Effect: Prior to correction, the total federal expenditures for the Education Stabilization Fund were overstated by $19,366,000 and the total federal expenditures for the Coronavirus State and Local Fiscal Recovery Fund were understated by $19,366,000. Questioned Costs: None Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. The Nevada Department of Agriculture provided for additional meal subsidies for the District’s food service program. These additional meal subsidies were provided by funding from the American Rescue Plan Act (ARPA). The District initially reported these subsidies under the Education Stabilization Fund, which is funded by ARPA. However, the subsidies were funded by the Coronavirus State and Local Fiscal Recovery Fund under ARPA. Total expenditures on the SEFA were not impacted. Repat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure all federal expenditures are reported with the correct assistance listing number. Views of Responsible Officials: Management agrees with this finding. See the Corrective Action Plan for steps to be taken.
Finding 2023-004
2023-004: U.S. Department of the Treasury Passed through the Nevada Department of Agriculture COVID-19: Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing #21.027 U.S. Department of Education Passed through the Nevada Department of Education COVID-19: Education Stabilization Fund, Assistance Listing #84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects the grant awards noted as “Not Available” included under Assistance Listing 21.027 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 Clark County School District (the District) to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: Amounts were reported incorrectly on the SEFA. Cause: The District did not have adequate internal controls to ensure all federal expenditures were reported with the correct assistance listing number. Effect: Prior to correction, the total federal expenditures for the Education Stabilization Fund were overstated by $19,366,000 and the total federal expenditures for the Coronavirus State and Local Fiscal Recovery Fund were understated by $19,366,000. Questioned Costs: None Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. The Nevada Department of Agriculture provided for additional meal subsidies for the District’s food service program. These additional meal subsidies were provided by funding from the American Rescue Plan Act (ARPA). The District initially reported these subsidies under the Education Stabilization Fund, which is funded by ARPA. However, the subsidies were funded by the Coronavirus State and Local Fiscal Recovery Fund under ARPA. Total expenditures on the SEFA were not impacted. Repat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure all federal expenditures are reported with the correct assistance listing number. Views of Responsible Officials: Management agrees with this finding. See the Corrective Action Plan for steps to be taken.
Finding 2023-004
2023-004: U.S. Department of the Treasury Passed through the Nevada Department of Agriculture COVID-19: Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing #21.027 U.S. Department of Education Passed through the Nevada Department of Education COVID-19: Education Stabilization Fund, Assistance Listing #84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects the grant awards noted as “Not Available” included under Assistance Listing 21.027 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 Clark County School District (the District) to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: Amounts were reported incorrectly on the SEFA. Cause: The District did not have adequate internal controls to ensure all federal expenditures were reported with the correct assistance listing number. Effect: Prior to correction, the total federal expenditures for the Education Stabilization Fund were overstated by $19,366,000 and the total federal expenditures for the Coronavirus State and Local Fiscal Recovery Fund were understated by $19,366,000. Questioned Costs: None Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. The Nevada Department of Agriculture provided for additional meal subsidies for the District’s food service program. These additional meal subsidies were provided by funding from the American Rescue Plan Act (ARPA). The District initially reported these subsidies under the Education Stabilization Fund, which is funded by ARPA. However, the subsidies were funded by the Coronavirus State and Local Fiscal Recovery Fund under ARPA. Total expenditures on the SEFA were not impacted. Repat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure all federal expenditures are reported with the correct assistance listing number. Views of Responsible Officials: Management agrees with this finding. See the Corrective Action Plan for steps to be taken.
Finding 2023-004
2023-004: U.S. Department of the Treasury Passed through the Nevada Department of Agriculture COVID-19: Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing #21.027 U.S. Department of Education Passed through the Nevada Department of Education COVID-19: Education Stabilization Fund, Assistance Listing #84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects the grant awards noted as “Not Available” included under Assistance Listing 21.027 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 Clark County School District (the District) to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: Amounts were reported incorrectly on the SEFA. Cause: The District did not have adequate internal controls to ensure all federal expenditures were reported with the correct assistance listing number. Effect: Prior to correction, the total federal expenditures for the Education Stabilization Fund were overstated by $19,366,000 and the total federal expenditures for the Coronavirus State and Local Fiscal Recovery Fund were understated by $19,366,000. Questioned Costs: None Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. The Nevada Department of Agriculture provided for additional meal subsidies for the District’s food service program. These additional meal subsidies were provided by funding from the American Rescue Plan Act (ARPA). The District initially reported these subsidies under the Education Stabilization Fund, which is funded by ARPA. However, the subsidies were funded by the Coronavirus State and Local Fiscal Recovery Fund under ARPA. Total expenditures on the SEFA were not impacted. Repat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure all federal expenditures are reported with the correct assistance listing number. Views of Responsible Officials: Management agrees with this finding. See the Corrective Action Plan for steps to be taken.
Finding 2023-005
2023-005: U.S. Department of Education Passed through the Nevada Department of Education Gaining Early Awareness and Readiness for Undergraduate Programs, Assistance Listing #84.334 Reporting Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards included under Assistance Listing 84.334 on the Schedule of Expenditures of Federal Awards. Criteria: The OMB Compliance Supplement requires that reports submitted to the grantor include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. The U.S. Department of Education requires the Nevada Department of Education to collect and report student demographic and academic progress data; student/parent participation data; and student follow-up data at participating schools under the program. Therefore, an Interim Performance Report is required to be submitted by the Nevada Department of Education. Condition: Participation totals was reported inaccurately to the Nevada Department of Education. Cause: The Clark County School District (the District) did not have adequate internal controls to ensure the Interim Performance Reports were accurate. Effect: Inaccurate information was reported to the Nevada Department of Education. Questioned Costs: None Context/Sampling: The entire population of three Interim Performance Reports submitted during the year was selected for testing. The following was noted for the Clark High School Report: Repat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure the Interim Performance Reports are accurate. Views of Responsible Officials: Management agrees with this finding. See the Corrective Action Plan for steps to be taken.
Finding 2023-004
2023-004: U.S. Department of the Treasury Passed through the Nevada Department of Agriculture COVID-19: Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing #21.027 U.S. Department of Education Passed through the Nevada Department of Education COVID-19: Education Stabilization Fund, Assistance Listing #84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects the grant awards noted as “Not Available” included under Assistance Listing 21.027 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 Clark County School District (the District) to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: Amounts were reported incorrectly on the SEFA. Cause: The District did not have adequate internal controls to ensure all federal expenditures were reported with the correct assistance listing number. Effect: Prior to correction, the total federal expenditures for the Education Stabilization Fund were overstated by $19,366,000 and the total federal expenditures for the Coronavirus State and Local Fiscal Recovery Fund were understated by $19,366,000. Questioned Costs: None Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. The Nevada Department of Agriculture provided for additional meal subsidies for the District’s food service program. These additional meal subsidies were provided by funding from the American Rescue Plan Act (ARPA). The District initially reported these subsidies under the Education Stabilization Fund, which is funded by ARPA. However, the subsidies were funded by the Coronavirus State and Local Fiscal Recovery Fund under ARPA. Total expenditures on the SEFA were not impacted. Repat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure all federal expenditures are reported with the correct assistance listing number. Views of Responsible Officials: Management agrees with this finding. See the Corrective Action Plan for steps to be taken.
Finding 2023-004
2023-004: U.S. Department of the Treasury Passed through the Nevada Department of Agriculture COVID-19: Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing #21.027 U.S. Department of Education Passed through the Nevada Department of Education COVID-19: Education Stabilization Fund, Assistance Listing #84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects the grant awards noted as “Not Available” included under Assistance Listing 21.027 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 Clark County School District (the District) to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: Amounts were reported incorrectly on the SEFA. Cause: The District did not have adequate internal controls to ensure all federal expenditures were reported with the correct assistance listing number. Effect: Prior to correction, the total federal expenditures for the Education Stabilization Fund were overstated by $19,366,000 and the total federal expenditures for the Coronavirus State and Local Fiscal Recovery Fund were understated by $19,366,000. Questioned Costs: None Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. The Nevada Department of Agriculture provided for additional meal subsidies for the District’s food service program. These additional meal subsidies were provided by funding from the American Rescue Plan Act (ARPA). The District initially reported these subsidies under the Education Stabilization Fund, which is funded by ARPA. However, the subsidies were funded by the Coronavirus State and Local Fiscal Recovery Fund under ARPA. Total expenditures on the SEFA were not impacted. Repat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure all federal expenditures are reported with the correct assistance listing number. Views of Responsible Officials: Management agrees with this finding. See the Corrective Action Plan for steps to be taken.
Finding 2023-004
2023-004: U.S. Department of the Treasury Passed through the Nevada Department of Agriculture COVID-19: Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing #21.027 U.S. Department of Education Passed through the Nevada Department of Education COVID-19: Education Stabilization Fund, Assistance Listing #84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects the grant awards noted as “Not Available” included under Assistance Listing 21.027 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 Clark County School District (the District) to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: Amounts were reported incorrectly on the SEFA. Cause: The District did not have adequate internal controls to ensure all federal expenditures were reported with the correct assistance listing number. Effect: Prior to correction, the total federal expenditures for the Education Stabilization Fund were overstated by $19,366,000 and the total federal expenditures for the Coronavirus State and Local Fiscal Recovery Fund were understated by $19,366,000. Questioned Costs: None Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. The Nevada Department of Agriculture provided for additional meal subsidies for the District’s food service program. These additional meal subsidies were provided by funding from the American Rescue Plan Act (ARPA). The District initially reported these subsidies under the Education Stabilization Fund, which is funded by ARPA. However, the subsidies were funded by the Coronavirus State and Local Fiscal Recovery Fund under ARPA. Total expenditures on the SEFA were not impacted. Repat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure all federal expenditures are reported with the correct assistance listing number. Views of Responsible Officials: Management agrees with this finding. See the Corrective Action Plan for steps to be taken.
Finding 2023-004
2023-004: U.S. Department of the Treasury Passed through the Nevada Department of Agriculture COVID-19: Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing #21.027 U.S. Department of Education Passed through the Nevada Department of Education COVID-19: Education Stabilization Fund, Assistance Listing #84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects the grant awards noted as “Not Available” included under Assistance Listing 21.027 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 Clark County School District (the District) to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: Amounts were reported incorrectly on the SEFA. Cause: The District did not have adequate internal controls to ensure all federal expenditures were reported with the correct assistance listing number. Effect: Prior to correction, the total federal expenditures for the Education Stabilization Fund were overstated by $19,366,000 and the total federal expenditures for the Coronavirus State and Local Fiscal Recovery Fund were understated by $19,366,000. Questioned Costs: None Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. The Nevada Department of Agriculture provided for additional meal subsidies for the District’s food service program. These additional meal subsidies were provided by funding from the American Rescue Plan Act (ARPA). The District initially reported these subsidies under the Education Stabilization Fund, which is funded by ARPA. However, the subsidies were funded by the Coronavirus State and Local Fiscal Recovery Fund under ARPA. Total expenditures on the SEFA were not impacted. Repat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure all federal expenditures are reported with the correct assistance listing number. Views of Responsible Officials: Management agrees with this finding. See the Corrective Action Plan for steps to be taken.