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. Department of Education Direct and Pass-through the State of Nevada as listed in the Schedule of Expenditures of Federal Awards Adult Education – Basic Grants to States, 84.002 Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 84.002 for 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. The pass-through entity requires the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. Cause: 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 pass-through entity. Effect: Inaccurate information may be reported to the pass-through entity and funds may not be drawn on a reimbursement basis and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 12 Requests for Reimbursement out of a population of 76 across the Nevada System of Higher Education was selected for testing. Three of the Requests for Reimbursement were applicable to WNC. We noted that there was no evidence of review on any of the three Requests for Reimbursement. Repeat Finding from Prior Year: No Recommendation: We recommend WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Western Nevada College agrees with this finding.
U.S. Department of Education Direct and Pass-through the State of Nevada as listed in the Schedule of Expenditures of Federal Awards Adult Education – Basic Grants to States, 84.002 Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 84.002 for 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. The pass-through entity requires the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. Cause: 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 pass-through entity. Effect: Inaccurate information may be reported to the pass-through entity and funds may not be drawn on a reimbursement basis and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 12 Requests for Reimbursement out of a population of 76 across the Nevada System of Higher Education was selected for testing. Three of the Requests for Reimbursement were applicable to WNC. We noted that there was no evidence of review on any of the three Requests for Reimbursement. Repeat Finding from Prior Year: No Recommendation: We recommend WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Western Nevada College agrees with this finding.
U.S. Department of Education Direct and Pass-through the State of Nevada as listed in the Schedule of Expenditures of Federal Awards Adult Education – Basic Grants to States, 84.002 Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 84.002 for 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. The pass-through entity requires the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. Cause: 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 pass-through entity. Effect: Inaccurate information may be reported to the pass-through entity and funds may not be drawn on a reimbursement basis and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 12 Requests for Reimbursement out of a population of 76 across the Nevada System of Higher Education was selected for testing. Three of the Requests for Reimbursement were applicable to WNC. We noted that there was no evidence of review on any of the three Requests for Reimbursement. Repeat Finding from Prior Year: No Recommendation: We recommend WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Western Nevada College agrees with this finding.
U.S. Department of Education Direct and Pass-through the State of Nevada as listed in the Schedule of Expenditures of Federal Awards Adult Education – Basic Grants to States, 84.002 Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 84.002 for 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. The pass-through entity requires the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. Cause: 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 pass-through entity. Effect: Inaccurate information may be reported to the pass-through entity and funds may not be drawn on a reimbursement basis and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 12 Requests for Reimbursement out of a population of 76 across the Nevada System of Higher Education was selected for testing. Three of the Requests for Reimbursement were applicable to WNC. We noted that there was no evidence of review on any of the three Requests for Reimbursement. Repeat Finding from Prior Year: No Recommendation: We recommend WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Western Nevada College agrees with this finding.
U.S. Department of Education Direct and Pass-through the State of Nevada as listed in the Schedule of Expenditures of Federal Awards Adult Education – Basic Grants to States, 84.002 Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 84.002 for 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. The pass-through entity requires the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. Cause: 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 pass-through entity. Effect: Inaccurate information may be reported to the pass-through entity and funds may not be drawn on a reimbursement basis and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 12 Requests for Reimbursement out of a population of 76 across the Nevada System of Higher Education was selected for testing. Three of the Requests for Reimbursement were applicable to WNC. We noted that there was no evidence of review on any of the three Requests for Reimbursement. Repeat Finding from Prior Year: No Recommendation: We recommend WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Western Nevada College agrees with this finding.
U.S. Department of Education Direct and Pass-through the State of Nevada as listed in the Schedule of Expenditures of Federal Awards Adult Education – Basic Grants to States, 84.002 Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 84.002 for 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. The pass-through entity requires the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. Cause: 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 pass-through entity. Effect: Inaccurate information may be reported to the pass-through entity and funds may not be drawn on a reimbursement basis and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 12 Requests for Reimbursement out of a population of 76 across the Nevada System of Higher Education was selected for testing. Three of the Requests for Reimbursement were applicable to WNC. We noted that there was no evidence of review on any of the three Requests for Reimbursement. Repeat Finding from Prior Year: No Recommendation: We recommend WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Western Nevada College agrees with this finding.
U.S. Department of Education Direct and Pass-through the State of Nevada as listed in the Schedule of Expenditures of Federal Awards Adult Education – Basic Grants to States, 84.002 Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 84.002 for 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. The pass-through entity requires the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. Cause: 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 pass-through entity. Effect: Inaccurate information may be reported to the pass-through entity and funds may not be drawn on a reimbursement basis and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 12 Requests for Reimbursement out of a population of 76 across the Nevada System of Higher Education was selected for testing. Three of the Requests for Reimbursement were applicable to WNC. We noted that there was no evidence of review on any of the three Requests for Reimbursement. Repeat Finding from Prior Year: No Recommendation: We recommend WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Western Nevada College agrees with this finding.
U.S. Department of Education Direct and Pass-through the State of Nevada as listed in the Schedule of Expenditures of Federal Awards Adult Education – Basic Grants to States, 84.002 Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 84.002 for 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. The pass-through entity requires the submission of Requests for Reimbursement. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. Cause: 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 pass-through entity. Effect: Inaccurate information may be reported to the pass-through entity and funds may not be drawn on a reimbursement basis and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 12 Requests for Reimbursement out of a population of 76 across the Nevada System of Higher Education was selected for testing. Three of the Requests for Reimbursement were applicable to WNC. We noted that there was no evidence of review on any of the three Requests for Reimbursement. Repeat Finding from Prior Year: No Recommendation: We recommend WNC enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: The Western Nevada College agrees with this finding.
U.S. Department of Education Direct and Pass-through the State of Nevada as listed in the Schedule of Expenditures of Federal Awards Adult Education – Basic Grants to States, 84.002 Earmarking Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 84.002 for WNC and CSN 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. Section 121(b)(1)(A) of WIOA provides that eligible providers must use at least 95 percent of the funds received from the state eligible agency to carry out adult education and literacy activities unless a lower limit has been agreed to by the state eligible agency. Eligible providers may use up to five percent of their funds for noninstructional costs, including planning, administration, professional development, providing services in alignment with the local workforce development plan and fulfilling certain one-stop partner responsibilities. The state eligible agency agreed to lower adult education and literacy limits and higher maximum noninstructional limits for the College of Southern Nevada and Western Nevada College as follows: o College of Southern Nevada Basic Instruction: Instructional – 77.6% / Non-instructional 22.40% Integrated English Literacy and Civics Instruction: Instructional – 88% / Non-instructional 12% o Western Nevada College Basic Instruction: Instructional – 74.83% / Non-instructional 15.27% Integrated English Literacy and Civics Instruction: Instructional – 90% / Non-instructional 10% Condition: There was no evidence of reviewing budget to actual expenditures to ensure compliance with the earmarking requirement. In addition, spending on non-instructional costs exceeded the maximum limit negotiated with the state eligible agency. Cause: The College of Southern Nevada (CSN) and Western Nevada College (WNC) did not have adequate internal controls to ensure non-instructional costs did not exceed the maximum proportional limit negotiated with the state eligible agency. Effect: Administrative non-instructional costs exceeded the allowable amount and may subsequently exceed the allowable amount and not be detected. Questioned Costs: Less than $25,000 Context/Sampling: A nonstatistical sample of 12 monthly budget to actual expense reconciliations out of a population of 48 across the Nevada System of Higher Education was selected for testing. In addition, the instructional earmark was tested as a whole for each applicable institution. The following errors were noted by each institution: College of Southern Nevada CSN exceeded the maximum spending for non-instructional expenditures as follows: Program Allowable Non-Instructional % Actual Non-Instructional % Questioned Costs Basic 22.40% 22.77% $6,363 Western Nevada College Three monthly budget to actual expense reconciliations were applicable to WNC. We noted that there was no evidence of review on any of the three reconciliations. WNC exceeded the maximum spending for non-instructional expenditures as follows: Program Allowable Non-Instructional % Actual Non-Instructional % Questioned Costs IEL and Civics 10.00% 16.84% $17,308 Repeat Finding from Prior Year: No Recommendation: We recommend CSN and WNC enhance internal controls to ensure non-instructional costs do not exceed the maximum proportional limit negotiated with the state eligible agency. Views of Responsible Officials: The College of Southern Nevada agrees with this finding. Western Nevada College agrees with this finding.
U.S. Department of Education Direct and Pass-through the State of Nevada as listed in the Schedule of Expenditures of Federal Awards Adult Education – Basic Grants to States, 84.002 Earmarking Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 84.002 for WNC and CSN 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. Section 121(b)(1)(A) of WIOA provides that eligible providers must use at least 95 percent of the funds received from the state eligible agency to carry out adult education and literacy activities unless a lower limit has been agreed to by the state eligible agency. Eligible providers may use up to five percent of their funds for noninstructional costs, including planning, administration, professional development, providing services in alignment with the local workforce development plan and fulfilling certain one-stop partner responsibilities. The state eligible agency agreed to lower adult education and literacy limits and higher maximum noninstructional limits for the College of Southern Nevada and Western Nevada College as follows: o College of Southern Nevada Basic Instruction: Instructional – 77.6% / Non-instructional 22.40% Integrated English Literacy and Civics Instruction: Instructional – 88% / Non-instructional 12% o Western Nevada College Basic Instruction: Instructional – 74.83% / Non-instructional 15.27% Integrated English Literacy and Civics Instruction: Instructional – 90% / Non-instructional 10% Condition: There was no evidence of reviewing budget to actual expenditures to ensure compliance with the earmarking requirement. In addition, spending on non-instructional costs exceeded the maximum limit negotiated with the state eligible agency. Cause: The College of Southern Nevada (CSN) and Western Nevada College (WNC) did not have adequate internal controls to ensure non-instructional costs did not exceed the maximum proportional limit negotiated with the state eligible agency. Effect: Administrative non-instructional costs exceeded the allowable amount and may subsequently exceed the allowable amount and not be detected. Questioned Costs: Less than $25,000 Context/Sampling: A nonstatistical sample of 12 monthly budget to actual expense reconciliations out of a population of 48 across the Nevada System of Higher Education was selected for testing. In addition, the instructional earmark was tested as a whole for each applicable institution. The following errors were noted by each institution: College of Southern Nevada CSN exceeded the maximum spending for non-instructional expenditures as follows: Program Allowable Non-Instructional % Actual Non-Instructional % Questioned Costs Basic 22.40% 22.77% $6,363 Western Nevada College Three monthly budget to actual expense reconciliations were applicable to WNC. We noted that there was no evidence of review on any of the three reconciliations. WNC exceeded the maximum spending for non-instructional expenditures as follows: Program Allowable Non-Instructional % Actual Non-Instructional % Questioned Costs IEL and Civics 10.00% 16.84% $17,308 Repeat Finding from Prior Year: No Recommendation: We recommend CSN and WNC enhance internal controls to ensure non-instructional costs do not exceed the maximum proportional limit negotiated with the state eligible agency. Views of Responsible Officials: The College of Southern Nevada agrees with this finding. Western Nevada College agrees with this finding.
U.S. Department of Education Direct and Pass-through the State of Nevada as listed in the Schedule of Expenditures of Federal Awards Adult Education – Basic Grants to States, 84.002 Earmarking Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 84.002 for WNC and CSN 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. Section 121(b)(1)(A) of WIOA provides that eligible providers must use at least 95 percent of the funds received from the state eligible agency to carry out adult education and literacy activities unless a lower limit has been agreed to by the state eligible agency. Eligible providers may use up to five percent of their funds for noninstructional costs, including planning, administration, professional development, providing services in alignment with the local workforce development plan and fulfilling certain one-stop partner responsibilities. The state eligible agency agreed to lower adult education and literacy limits and higher maximum noninstructional limits for the College of Southern Nevada and Western Nevada College as follows: o College of Southern Nevada Basic Instruction: Instructional – 77.6% / Non-instructional 22.40% Integrated English Literacy and Civics Instruction: Instructional – 88% / Non-instructional 12% o Western Nevada College Basic Instruction: Instructional – 74.83% / Non-instructional 15.27% Integrated English Literacy and Civics Instruction: Instructional – 90% / Non-instructional 10% Condition: There was no evidence of reviewing budget to actual expenditures to ensure compliance with the earmarking requirement. In addition, spending on non-instructional costs exceeded the maximum limit negotiated with the state eligible agency. Cause: The College of Southern Nevada (CSN) and Western Nevada College (WNC) did not have adequate internal controls to ensure non-instructional costs did not exceed the maximum proportional limit negotiated with the state eligible agency. Effect: Administrative non-instructional costs exceeded the allowable amount and may subsequently exceed the allowable amount and not be detected. Questioned Costs: Less than $25,000 Context/Sampling: A nonstatistical sample of 12 monthly budget to actual expense reconciliations out of a population of 48 across the Nevada System of Higher Education was selected for testing. In addition, the instructional earmark was tested as a whole for each applicable institution. The following errors were noted by each institution: College of Southern Nevada CSN exceeded the maximum spending for non-instructional expenditures as follows: Program Allowable Non-Instructional % Actual Non-Instructional % Questioned Costs Basic 22.40% 22.77% $6,363 Western Nevada College Three monthly budget to actual expense reconciliations were applicable to WNC. We noted that there was no evidence of review on any of the three reconciliations. WNC exceeded the maximum spending for non-instructional expenditures as follows: Program Allowable Non-Instructional % Actual Non-Instructional % Questioned Costs IEL and Civics 10.00% 16.84% $17,308 Repeat Finding from Prior Year: No Recommendation: We recommend CSN and WNC enhance internal controls to ensure non-instructional costs do not exceed the maximum proportional limit negotiated with the state eligible agency. Views of Responsible Officials: The College of Southern Nevada agrees with this finding. Western Nevada College agrees with this finding.
U.S. Department of Education Direct and Pass-through the State of Nevada as listed in the Schedule of Expenditures of Federal Awards Adult Education – Basic Grants to States, 84.002 Earmarking Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 84.002 for WNC and CSN 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. Section 121(b)(1)(A) of WIOA provides that eligible providers must use at least 95 percent of the funds received from the state eligible agency to carry out adult education and literacy activities unless a lower limit has been agreed to by the state eligible agency. Eligible providers may use up to five percent of their funds for noninstructional costs, including planning, administration, professional development, providing services in alignment with the local workforce development plan and fulfilling certain one-stop partner responsibilities. The state eligible agency agreed to lower adult education and literacy limits and higher maximum noninstructional limits for the College of Southern Nevada and Western Nevada College as follows: o College of Southern Nevada Basic Instruction: Instructional – 77.6% / Non-instructional 22.40% Integrated English Literacy and Civics Instruction: Instructional – 88% / Non-instructional 12% o Western Nevada College Basic Instruction: Instructional – 74.83% / Non-instructional 15.27% Integrated English Literacy and Civics Instruction: Instructional – 90% / Non-instructional 10% Condition: There was no evidence of reviewing budget to actual expenditures to ensure compliance with the earmarking requirement. In addition, spending on non-instructional costs exceeded the maximum limit negotiated with the state eligible agency. Cause: The College of Southern Nevada (CSN) and Western Nevada College (WNC) did not have adequate internal controls to ensure non-instructional costs did not exceed the maximum proportional limit negotiated with the state eligible agency. Effect: Administrative non-instructional costs exceeded the allowable amount and may subsequently exceed the allowable amount and not be detected. Questioned Costs: Less than $25,000 Context/Sampling: A nonstatistical sample of 12 monthly budget to actual expense reconciliations out of a population of 48 across the Nevada System of Higher Education was selected for testing. In addition, the instructional earmark was tested as a whole for each applicable institution. The following errors were noted by each institution: College of Southern Nevada CSN exceeded the maximum spending for non-instructional expenditures as follows: Program Allowable Non-Instructional % Actual Non-Instructional % Questioned Costs Basic 22.40% 22.77% $6,363 Western Nevada College Three monthly budget to actual expense reconciliations were applicable to WNC. We noted that there was no evidence of review on any of the three reconciliations. WNC exceeded the maximum spending for non-instructional expenditures as follows: Program Allowable Non-Instructional % Actual Non-Instructional % Questioned Costs IEL and Civics 10.00% 16.84% $17,308 Repeat Finding from Prior Year: No Recommendation: We recommend CSN and WNC enhance internal controls to ensure non-instructional costs do not exceed the maximum proportional limit negotiated with the state eligible agency. Views of Responsible Officials: The College of Southern Nevada agrees with this finding. Western Nevada College agrees with this finding.
U.S. Department of Education Direct and Pass-through the State of Nevada as listed in the Schedule of Expenditures of Federal Awards Adult Education – Basic Grants to States, 84.002 Earmarking Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 84.002 for WNC and CSN 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. Section 121(b)(1)(A) of WIOA provides that eligible providers must use at least 95 percent of the funds received from the state eligible agency to carry out adult education and literacy activities unless a lower limit has been agreed to by the state eligible agency. Eligible providers may use up to five percent of their funds for noninstructional costs, including planning, administration, professional development, providing services in alignment with the local workforce development plan and fulfilling certain one-stop partner responsibilities. The state eligible agency agreed to lower adult education and literacy limits and higher maximum noninstructional limits for the College of Southern Nevada and Western Nevada College as follows: o College of Southern Nevada Basic Instruction: Instructional – 77.6% / Non-instructional 22.40% Integrated English Literacy and Civics Instruction: Instructional – 88% / Non-instructional 12% o Western Nevada College Basic Instruction: Instructional – 74.83% / Non-instructional 15.27% Integrated English Literacy and Civics Instruction: Instructional – 90% / Non-instructional 10% Condition: There was no evidence of reviewing budget to actual expenditures to ensure compliance with the earmarking requirement. In addition, spending on non-instructional costs exceeded the maximum limit negotiated with the state eligible agency. Cause: The College of Southern Nevada (CSN) and Western Nevada College (WNC) did not have adequate internal controls to ensure non-instructional costs did not exceed the maximum proportional limit negotiated with the state eligible agency. Effect: Administrative non-instructional costs exceeded the allowable amount and may subsequently exceed the allowable amount and not be detected. Questioned Costs: Less than $25,000 Context/Sampling: A nonstatistical sample of 12 monthly budget to actual expense reconciliations out of a population of 48 across the Nevada System of Higher Education was selected for testing. In addition, the instructional earmark was tested as a whole for each applicable institution. The following errors were noted by each institution: College of Southern Nevada CSN exceeded the maximum spending for non-instructional expenditures as follows: Program Allowable Non-Instructional % Actual Non-Instructional % Questioned Costs Basic 22.40% 22.77% $6,363 Western Nevada College Three monthly budget to actual expense reconciliations were applicable to WNC. We noted that there was no evidence of review on any of the three reconciliations. WNC exceeded the maximum spending for non-instructional expenditures as follows: Program Allowable Non-Instructional % Actual Non-Instructional % Questioned Costs IEL and Civics 10.00% 16.84% $17,308 Repeat Finding from Prior Year: No Recommendation: We recommend CSN and WNC enhance internal controls to ensure non-instructional costs do not exceed the maximum proportional limit negotiated with the state eligible agency. Views of Responsible Officials: The College of Southern Nevada agrees with this finding. Western Nevada College agrees with this finding.
U.S. Department of Education Direct and Pass-through the State of Nevada as listed in the Schedule of Expenditures of Federal Awards Adult Education – Basic Grants to States, 84.002 Earmarking Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 84.002 for WNC and CSN 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. Section 121(b)(1)(A) of WIOA provides that eligible providers must use at least 95 percent of the funds received from the state eligible agency to carry out adult education and literacy activities unless a lower limit has been agreed to by the state eligible agency. Eligible providers may use up to five percent of their funds for noninstructional costs, including planning, administration, professional development, providing services in alignment with the local workforce development plan and fulfilling certain one-stop partner responsibilities. The state eligible agency agreed to lower adult education and literacy limits and higher maximum noninstructional limits for the College of Southern Nevada and Western Nevada College as follows: o College of Southern Nevada Basic Instruction: Instructional – 77.6% / Non-instructional 22.40% Integrated English Literacy and Civics Instruction: Instructional – 88% / Non-instructional 12% o Western Nevada College Basic Instruction: Instructional – 74.83% / Non-instructional 15.27% Integrated English Literacy and Civics Instruction: Instructional – 90% / Non-instructional 10% Condition: There was no evidence of reviewing budget to actual expenditures to ensure compliance with the earmarking requirement. In addition, spending on non-instructional costs exceeded the maximum limit negotiated with the state eligible agency. Cause: The College of Southern Nevada (CSN) and Western Nevada College (WNC) did not have adequate internal controls to ensure non-instructional costs did not exceed the maximum proportional limit negotiated with the state eligible agency. Effect: Administrative non-instructional costs exceeded the allowable amount and may subsequently exceed the allowable amount and not be detected. Questioned Costs: Less than $25,000 Context/Sampling: A nonstatistical sample of 12 monthly budget to actual expense reconciliations out of a population of 48 across the Nevada System of Higher Education was selected for testing. In addition, the instructional earmark was tested as a whole for each applicable institution. The following errors were noted by each institution: College of Southern Nevada CSN exceeded the maximum spending for non-instructional expenditures as follows: Program Allowable Non-Instructional % Actual Non-Instructional % Questioned Costs Basic 22.40% 22.77% $6,363 Western Nevada College Three monthly budget to actual expense reconciliations were applicable to WNC. We noted that there was no evidence of review on any of the three reconciliations. WNC exceeded the maximum spending for non-instructional expenditures as follows: Program Allowable Non-Instructional % Actual Non-Instructional % Questioned Costs IEL and Civics 10.00% 16.84% $17,308 Repeat Finding from Prior Year: No Recommendation: We recommend CSN and WNC enhance internal controls to ensure non-instructional costs do not exceed the maximum proportional limit negotiated with the state eligible agency. Views of Responsible Officials: The College of Southern Nevada agrees with this finding. Western Nevada College agrees with this finding.
U.S. Department of Education Direct and Pass-through the State of Nevada as listed in the Schedule of Expenditures of Federal Awards Adult Education – Basic Grants to States, 84.002 Earmarking Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 84.002 for WNC and CSN 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. Section 121(b)(1)(A) of WIOA provides that eligible providers must use at least 95 percent of the funds received from the state eligible agency to carry out adult education and literacy activities unless a lower limit has been agreed to by the state eligible agency. Eligible providers may use up to five percent of their funds for noninstructional costs, including planning, administration, professional development, providing services in alignment with the local workforce development plan and fulfilling certain one-stop partner responsibilities. The state eligible agency agreed to lower adult education and literacy limits and higher maximum noninstructional limits for the College of Southern Nevada and Western Nevada College as follows: o College of Southern Nevada Basic Instruction: Instructional – 77.6% / Non-instructional 22.40% Integrated English Literacy and Civics Instruction: Instructional – 88% / Non-instructional 12% o Western Nevada College Basic Instruction: Instructional – 74.83% / Non-instructional 15.27% Integrated English Literacy and Civics Instruction: Instructional – 90% / Non-instructional 10% Condition: There was no evidence of reviewing budget to actual expenditures to ensure compliance with the earmarking requirement. In addition, spending on non-instructional costs exceeded the maximum limit negotiated with the state eligible agency. Cause: The College of Southern Nevada (CSN) and Western Nevada College (WNC) did not have adequate internal controls to ensure non-instructional costs did not exceed the maximum proportional limit negotiated with the state eligible agency. Effect: Administrative non-instructional costs exceeded the allowable amount and may subsequently exceed the allowable amount and not be detected. Questioned Costs: Less than $25,000 Context/Sampling: A nonstatistical sample of 12 monthly budget to actual expense reconciliations out of a population of 48 across the Nevada System of Higher Education was selected for testing. In addition, the instructional earmark was tested as a whole for each applicable institution. The following errors were noted by each institution: College of Southern Nevada CSN exceeded the maximum spending for non-instructional expenditures as follows: Program Allowable Non-Instructional % Actual Non-Instructional % Questioned Costs Basic 22.40% 22.77% $6,363 Western Nevada College Three monthly budget to actual expense reconciliations were applicable to WNC. We noted that there was no evidence of review on any of the three reconciliations. WNC exceeded the maximum spending for non-instructional expenditures as follows: Program Allowable Non-Instructional % Actual Non-Instructional % Questioned Costs IEL and Civics 10.00% 16.84% $17,308 Repeat Finding from Prior Year: No Recommendation: We recommend CSN and WNC enhance internal controls to ensure non-instructional costs do not exceed the maximum proportional limit negotiated with the state eligible agency. Views of Responsible Officials: The College of Southern Nevada agrees with this finding. Western Nevada College agrees with this finding.
U.S. Department of Education Direct and Pass-through the State of Nevada as listed in the Schedule of Expenditures of Federal Awards Adult Education – Basic Grants to States, 84.002 Earmarking Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 84.002 for WNC and CSN 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. Section 121(b)(1)(A) of WIOA provides that eligible providers must use at least 95 percent of the funds received from the state eligible agency to carry out adult education and literacy activities unless a lower limit has been agreed to by the state eligible agency. Eligible providers may use up to five percent of their funds for noninstructional costs, including planning, administration, professional development, providing services in alignment with the local workforce development plan and fulfilling certain one-stop partner responsibilities. The state eligible agency agreed to lower adult education and literacy limits and higher maximum noninstructional limits for the College of Southern Nevada and Western Nevada College as follows: o College of Southern Nevada Basic Instruction: Instructional – 77.6% / Non-instructional 22.40% Integrated English Literacy and Civics Instruction: Instructional – 88% / Non-instructional 12% o Western Nevada College Basic Instruction: Instructional – 74.83% / Non-instructional 15.27% Integrated English Literacy and Civics Instruction: Instructional – 90% / Non-instructional 10% Condition: There was no evidence of reviewing budget to actual expenditures to ensure compliance with the earmarking requirement. In addition, spending on non-instructional costs exceeded the maximum limit negotiated with the state eligible agency. Cause: The College of Southern Nevada (CSN) and Western Nevada College (WNC) did not have adequate internal controls to ensure non-instructional costs did not exceed the maximum proportional limit negotiated with the state eligible agency. Effect: Administrative non-instructional costs exceeded the allowable amount and may subsequently exceed the allowable amount and not be detected. Questioned Costs: Less than $25,000 Context/Sampling: A nonstatistical sample of 12 monthly budget to actual expense reconciliations out of a population of 48 across the Nevada System of Higher Education was selected for testing. In addition, the instructional earmark was tested as a whole for each applicable institution. The following errors were noted by each institution: College of Southern Nevada CSN exceeded the maximum spending for non-instructional expenditures as follows: Program Allowable Non-Instructional % Actual Non-Instructional % Questioned Costs Basic 22.40% 22.77% $6,363 Western Nevada College Three monthly budget to actual expense reconciliations were applicable to WNC. We noted that there was no evidence of review on any of the three reconciliations. WNC exceeded the maximum spending for non-instructional expenditures as follows: Program Allowable Non-Instructional % Actual Non-Instructional % Questioned Costs IEL and Civics 10.00% 16.84% $17,308 Repeat Finding from Prior Year: No Recommendation: We recommend CSN and WNC enhance internal controls to ensure non-instructional costs do not exceed the maximum proportional limit negotiated with the state eligible agency. Views of Responsible Officials: The College of Southern Nevada agrees with this finding. Western Nevada College agrees with this finding.
U.S. Department of Education Direct and Pass-through Utah State University as listed in the Schedule of Expenditures of Federal Awards Fund for the Improvement of Postsecondary Education, 84.116 Eligibility Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 84.116 for UNR and UNLV 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. The grant terms and conditions specify various eligibility requirements that beneficiaries must meet to participate in the program, such as minimum GPA, academic status, degree seeking opportunities, and other demographic information. Condition: A documented review of eligibility determinations by an individual independent of the preparer (segregation of duties) was not in place. Cause: The University of Nevada, Reno (UNR) and the University of Nevada, Las Vegas (UNLV) did not have adequate internal controls to provide for a documented review of eligibility determinations by an individual independent of the initial determination. Effect: An incorrect eligibility determination may occur and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 60 eligibility determinations out of a population of 358 was selected for testing across the Nevada System of Higher Education. The following errors were noted by each institution: University of Nevada, Las Vegas UNLV had 23 eligibility determinations selected for testing of the sample of 60. We noted there was no evidence that eligibility determinations were reviewed by an individual independent of the determination for all 23 determinations. University of Nevada, Reno UNR had 19 eligibility determinations selected for testing of the sample of 60. We noted there was no evidence that eligibility determinations were reviewed by an individual independent of the determination for all 19 determinations. Repeat Finding from Prior Year: No Recommendation: We recommend UNLV and UNR enhance internal controls to provide for a documented review of eligibility determinations by an individual independent of the initial determination. Views of Responsible Officials: The University of Nevada, Las Vegas agrees with this finding. The University of Nevada, Reno agrees with this finding.
U.S. Department of Education Direct and Pass-through Utah State University as listed in the Schedule of Expenditures of Federal Awards Fund for the Improvement of Postsecondary Education, 84.116 Eligibility Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 84.116 for UNR and UNLV 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. The grant terms and conditions specify various eligibility requirements that beneficiaries must meet to participate in the program, such as minimum GPA, academic status, degree seeking opportunities, and other demographic information. Condition: A documented review of eligibility determinations by an individual independent of the preparer (segregation of duties) was not in place. Cause: The University of Nevada, Reno (UNR) and the University of Nevada, Las Vegas (UNLV) did not have adequate internal controls to provide for a documented review of eligibility determinations by an individual independent of the initial determination. Effect: An incorrect eligibility determination may occur and not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of 60 eligibility determinations out of a population of 358 was selected for testing across the Nevada System of Higher Education. The following errors were noted by each institution: University of Nevada, Las Vegas UNLV had 23 eligibility determinations selected for testing of the sample of 60. We noted there was no evidence that eligibility determinations were reviewed by an individual independent of the determination for all 23 determinations. University of Nevada, Reno UNR had 19 eligibility determinations selected for testing of the sample of 60. We noted there was no evidence that eligibility determinations were reviewed by an individual independent of the determination for all 19 determinations. Repeat Finding from Prior Year: No Recommendation: We recommend UNLV and UNR enhance internal controls to provide for a documented review of eligibility determinations by an individual independent of the initial determination. Views of Responsible Officials: The University of Nevada, Las Vegas agrees with this finding. The University of Nevada, Reno agrees with this finding.
U.S. Department of Health and Human Services Head Start, 93.600 Reporting Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 93.600 for UNR 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. The OMB Compliance Supplement provides that grant recipients are required to submit a Federal Financial Report (SF-425). The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain federal awards to report subaward information. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. Information reported to the pass-through entity did not agree to underlying supporting records. Cause: The University of Nevada, Reno (UNR) did not have adequate internal controls to provide for the documented review and approval of SF-425 reports or subaward information required by the FFATA. Effect: Inaccurate information was reported to the federal agency on the SF-425 and may be reported to the federal agency for the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and not detected. Questioned Costs: None Context/Sampling: The entire population of six SF-425 reports submitted during the year was selected for testing. We noted that there was no evidence of review on any of the six SF-425 reports. The entire population of one subaward report submitted during the year was selected for testing. We noted that there was no evidence of review for the one subaward report required by the FFATA. The following errors were noted by report: December 31, 2023 SF-425 Key Line Item Amount Reported Amount Supported Direct Costs $46,048 $45,892 Indirect costs $8,126 $8,077 July 31, 2023 SF-425 Final Key Line Item Amount Reported Amount Supported Direct Costs $2,006,888 $2,006,935 Indirect costs $160,551 $160,555 Repeat Finding from Prior Year: No Recommendation: We recommend UNR enhance internal controls to provide for the documented review and approval of SF-425 reports and subaward information required by the FFATA. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding.