U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
U.S. Department of Treasury Pass-through the State of Nevada and others as listed in the Schedule of Expenditures of Federal Awards Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 21.027 for UNR, UNLV, DRI, and SA 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 reporting requirements for subrecipients are as specified by the pass-through entity. The pass-through entities required the submission of Quarterly Progress Reports and/or Requests for Reimbursement. 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 following institutions of the Nevada System of Higher Education did not have adequate internal controls to provide for the documented review and approval of reports submitted to the pass-through entity: o University of Nevada, Reno (UNR) o University of Nevada, Las Vegas (UNLV) o Desert Research Institute (DRI) o System Administration (SA) In addition, UNR, UNLV, and SA did not have adequate internal controls to ensure amounts reported to the pass-through entity were supported by the underlying records. Effect: Inaccurate information was reported to the pass-through entity by UNR, UNLV, and SA. Inaccurate information may be reported to the pass-through entity by UNR, UNLV, SA, and DRI and not detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of eight Quarterly Progress Reports out of a population of 52 across the Nevada System of Higher Education was selected for testing. A nonstatistical sample of 27 Requests for Reimbursement out of a population of 176 across the Nevada System of Higher Education was selected for testing. The following errors were noted by institution: University of Nevada, Reno Three of the eight Quarterly Progress Reports were applicable to UNR. We noted that there was no evidence of review on any of the three Quarterly Progress Reports. In addition, for the quarter ended December 31, 2023 report for grant award #22UNRDN01, amounts were not supported by the underlying records: Key Line Item Amount Reported Amount Supported Households Served 2,492 7,455 University of Nevada, Las Vegas Four of the eight Quarterly Progress Reports were applicable to UNLV. For the quarter ended December 31, 2023 and March 31, 2024 reports for grant award #23UNLVF01, amounts were not supported by the underlying records as follows: Quarter Ended December 31, 2023 Key Line Item Amounted Reported Amount Supported Previously Expended 129,249 128,141 Households Served 575 966 Individuals Served 1,740 2,893 Quarter Ended March 31, 2024 Key Line Item Amount Reported Amount Supported Previously Expended 155,327 137,600 Households Served 2,797 2,827 Desert Research Institute One of the 27 Requests for Reimbursement were applicable to DRI. We noted that there was no evidence of review on the one Request for Reimbursement selected for testing. System Administration One of the eight Quarterly Progress Reports was applicable to SA. We noted that there was no evidence of review on the one Quarterly Progress Report selected for testing. In addition, for the quarter ended March 31, 2024 report for grant award #23CCWIG01, amounts were not supported by the underlying records as follows: Key Line Item Amount Reported Amount Supported CSN students served 971 1,451 GBC students served 120 160 TMCC students served 282 343 WNC students served 114 170 Repeat Finding from Prior Year: No Recommendation: We recommend the Nevada System of Higher Education institutions listed above enhance internal controls to provide for the documented review and approval of reports submitted to pass-through entities and ensure amounts are supported by the underlying records. Views of Responsible Officials: The University of Nevada, Reno agrees with this finding. The University of Nevada, Las Vegas agrees with this finding. The Desert Research Institute agrees with this finding. System Administration agrees with this finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The 2 CFR Section 200.303 require that nonfederal entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal Statues, regulations, and the term and conditions of the federal awards. Condition: During our testing of Common Origination and Disbursement (COD), Return of Title IV Funds (R2T4) and National Student Loan Data System (NSLDS), we noted there was a review process implemented; however, there was no process in place to retain the review being performed as to provide evidence to ensure the controls are being performed effectively. Questioned costs: None Context: During our testing, it was noted the Academy does not have a process in place to ensure controls are being performed effectively. Cause: The Academy did not have a process in place to ensure controls implemented are being performed effectively. Effect: There is no way to determine who was involved in the process should an error be present. Repeat finding: No Recommendation: We recommend the Academy reevaluate its procedures and review policies surrounding controls implemented for Title IV Aid. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The 2 CFR Section 200.303 require that nonfederal entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal Statues, regulations, and the term and conditions of the federal awards. Condition: During our testing of Common Origination and Disbursement (COD), Return of Title IV Funds (R2T4) and National Student Loan Data System (NSLDS), we noted there was a review process implemented; however, there was no process in place to retain the review being performed as to provide evidence to ensure the controls are being performed effectively. Questioned costs: None Context: During our testing, it was noted the Academy does not have a process in place to ensure controls are being performed effectively. Cause: The Academy did not have a process in place to ensure controls implemented are being performed effectively. Effect: There is no way to determine who was involved in the process should an error be present. Repeat finding: No Recommendation: We recommend the Academy reevaluate its procedures and review policies surrounding controls implemented for Title IV Aid. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Aid Cluster – Various Assistance Listing Numbers: Various Federal Award Identification Number and Year: Various Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: July 1, 2023, through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The 2 CFR Section 200.303 require that nonfederal entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal Statues, regulations, and the term and conditions of the federal awards. Condition: During our testing of Common Origination and Disbursement (COD), Return of Title IV Funds (R2T4) and National Student Loan Data System (NSLDS), we noted there was a review process implemented; however, there was no process in place to retain the review being performed as to provide evidence to ensure the controls are being performed effectively. Questioned costs: None Context: During our testing, it was noted the Academy does not have a process in place to ensure controls are being performed effectively. Cause: The Academy did not have a process in place to ensure controls implemented are being performed effectively. Effect: There is no way to determine who was involved in the process should an error be present. Repeat finding: No Recommendation: We recommend the Academy reevaluate its procedures and review policies surrounding controls implemented for Title IV Aid. Views of responsible officials: There is no disagreement with the audit finding.
Finding: 2024-001: Improper Preparation of the Schedule of Expenditures of Federal Awards Information on the Federal Program: Assistance Listing Numbers 21.027 and 21.019 Criteria or Specific Requirement: According to 2 CFR 200.303, non-Federal entities should establish and maintain effective internal controls over compliance and financial management and reporting. These internal controls should be in compliance with guidance in the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). These controls should include timely reconciliation of Federal grant expenditures to ensure that the Schedule of Expenditures of Federal Awards (SEFA) is accurate and complete. Condition: During our audit procedures over the SEFA, we noticed that one Federal award (ALN 21.027) was not included on the SEFA when it should have been included. In addition, one award was improperly labeled as being a part of ALN 21.027, when it was in fact determined to be included in ALN 21.019. We also discovered another award was included in the SEFA, when it was determined that the award was not Federally funded and should have been removed from the SEFA. Cause: The identified condition was attributable to lack of sufficient internal control and review procedures in place over the SEFA. The award not included on the SEFA when it should have been was tracked within the accounting system as a Federal award, but was not properly recorded on the SEFA. The award tracked with the incorrect ALN and the award that was recorded on the SEFA when it should have been removed were both caused by error. Effect or Potential Effect: Significant time was required to receive an appropriately completed and accurate SEFA from management during the audit. Failure to provide an accurate SEFA during the audit could result in an incorrect major program determination and incomplete testing over the SEFA. Questioned Costs: N/A - Management ultimately corrected the errors identified during preparation of the SEFA. Context: We test the accuracy of the SEFA information by tracing to the grant agreements. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that management design and implement a procedure to ensure that the SEFA, once prepared by the accounting team, is reviewed and approved by the Director of Operations to ensure that all Federal awards are properly included and tracked on the SEFA.
Finding: 2024-001: Improper Preparation of the Schedule of Expenditures of Federal Awards Information on the Federal Program: Assistance Listing Numbers 21.027 and 21.019 Criteria or Specific Requirement: According to 2 CFR 200.303, non-Federal entities should establish and maintain effective internal controls over compliance and financial management and reporting. These internal controls should be in compliance with guidance in the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). These controls should include timely reconciliation of Federal grant expenditures to ensure that the Schedule of Expenditures of Federal Awards (SEFA) is accurate and complete. Condition: During our audit procedures over the SEFA, we noticed that one Federal award (ALN 21.027) was not included on the SEFA when it should have been included. In addition, one award was improperly labeled as being a part of ALN 21.027, when it was in fact determined to be included in ALN 21.019. We also discovered another award was included in the SEFA, when it was determined that the award was not Federally funded and should have been removed from the SEFA. Cause: The identified condition was attributable to lack of sufficient internal control and review procedures in place over the SEFA. The award not included on the SEFA when it should have been was tracked within the accounting system as a Federal award, but was not properly recorded on the SEFA. The award tracked with the incorrect ALN and the award that was recorded on the SEFA when it should have been removed were both caused by error. Effect or Potential Effect: Significant time was required to receive an appropriately completed and accurate SEFA from management during the audit. Failure to provide an accurate SEFA during the audit could result in an incorrect major program determination and incomplete testing over the SEFA. Questioned Costs: N/A - Management ultimately corrected the errors identified during preparation of the SEFA. Context: We test the accuracy of the SEFA information by tracing to the grant agreements. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that management design and implement a procedure to ensure that the SEFA, once prepared by the accounting team, is reviewed and approved by the Director of Operations to ensure that all Federal awards are properly included and tracked on the SEFA.
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.203 specifies the annual and aggregate loan limits the Institutions may not exceed for an academic year of study under the Direct Loan program and also requires loans to be prorated for a program of student that is less than a full academic year in length. In addition, per the Uniform Guidance 2 CRF 200.303, non-federal entities receiving federal awards are required to establish and maintain internal controls designed to reasonable ensure compliance with federal laws, regulations, and program compliance requirements.. Condition: During our testing, we noted two students who were awarded incorrect amounts for Subsidized and Unsubsidized Direct Loans. Questioned costs: $1,247 Context: During our testing of forty students, we noted one student was over awarded unsubsidized loans, and a second student was under awarded subsidized loans and over awarded unsubsidized loans. Cause: One student was awarded to an incorrect cost of attendance. A second student was awarded a maximum unsubsidized loan and remaining subsidized loan up to their remaining need. Effect: The University paid one student an amount of loans that was greater than the student was eligible to receive and paid one student an amount of loans that was less than the student was eligible to receive. Repeat Finding: Yes, 2023-001 Recommendation: We recommend that the University review their awarding procedures and implement procedures to ensure direct loans are awarded within student eligibility. View of Responsible Official: The University agrees with the finding.
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. In addition, per the Uniform Guidance 2 CRF 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonable ensure compliance with federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted that the enrollment effective date of 1 of the 60 students tested was not reported correctly to NSLDS. Additionally, we did not note evidence of a key control occurring for enrollment reporting. Questioned costs: None reported. Context: During our testing, we noted that the University did not accurately report to National Student Loan Data System (NSLDS) the enrollment effective date of 1 of the 60 students tested. Additionally, the University was unable to provide evidence of a control having occurred. Cause: The University did not manually report the retroactive withdrawal date for one selection. NSC would not allow for the backdate prior to the last date of the term as the term had already concluded. Additionally, no evidence was available for a key control for the enrollment reporting process. Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the University was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2023-002. Recommendation: We recommend that the University implement a key control to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely, and to store evidence of the key control having occurred. View of Responsible Official: The University agrees with the finding.
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. In addition, per the Uniform Guidance 2 CRF 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonable ensure compliance with federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted that the enrollment effective date of 1 of the 60 students tested was not reported correctly to NSLDS. Additionally, we did not note evidence of a key control occurring for enrollment reporting. Questioned costs: None reported. Context: During our testing, we noted that the University did not accurately report to National Student Loan Data System (NSLDS) the enrollment effective date of 1 of the 60 students tested. Additionally, the University was unable to provide evidence of a control having occurred. Cause: The University did not manually report the retroactive withdrawal date for one selection. NSC would not allow for the backdate prior to the last date of the term as the term had already concluded. Additionally, no evidence was available for a key control for the enrollment reporting process. Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the University was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2023-002. Recommendation: We recommend that the University implement a key control to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely, and to store evidence of the key control having occurred. View of Responsible Official: The University agrees with the finding.
Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. In addition, per the Uniform Guidance 2 CRF 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonable ensure compliance with federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted that the enrollment effective date of 1 of the 60 students tested was not reported correctly to NSLDS. Additionally, we did not note evidence of a key control occurring for enrollment reporting. Questioned costs: None reported. Context: During our testing, we noted that the University did not accurately report to National Student Loan Data System (NSLDS) the enrollment effective date of 1 of the 60 students tested. Additionally, the University was unable to provide evidence of a control having occurred. Cause: The University did not manually report the retroactive withdrawal date for one selection. NSC would not allow for the backdate prior to the last date of the term as the term had already concluded. Additionally, no evidence was available for a key control for the enrollment reporting process. Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Additionally, the University was not in compliance with the requirements to properly report student enrollment data correctly or timely to NSLDS. Repeat Finding: Yes, 2023-002. Recommendation: We recommend that the University implement a key control to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely, and to store evidence of the key control having occurred. View of Responsible Official: The University agrees with the finding.