U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.
U.S. Departments and Pass-Through Programs with various assistance listings as listed in the Schedule of Expenditures for the Research and Development Cluster Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under the Research and Development Cluster for DRI, UNR, and WNC 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 effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Grantors require the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. In addition, indirect costs were unintentionally charged at a lower rate than approved. Cause: Desert Research Institute (DRI), University of Nevada, Reno (UNR), and Western Nevada College (WNC) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement submitted to the grantor. Effect: Inaccurate information may be reported to the grantor and funds may not be drawn on a reimbursement basis or for immediate cash needs and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 62 Requests for Reimbursement out of a population of 453 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: Desert Research Institute DRI had 12 requests selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer on any of the 12 requests. University of Nevada, Reno UNR had 23 requests selected for testing of the sample of 62. We noted that one request was not reviewed by an individual independent of the preparer. In addition, we noted two requests included indirect costs at a rate lower than the approved rate in the grant agreement, which caused a total under- reimbursement of $4,286. Western Nevada College WNC had one request selected for testing of the sample of 62. We noted there was no evidence of review by an individual independent of the preparer for the one request. Repeat Finding from Prior Year: No Recommendation: We recommend DRI, UNR, and WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Desert Research Institute agrees with this finding. The University of Nevada, Reno agrees with this finding. The Western Nevada College agrees with this finding.