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.
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 Department of Education requires the University to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. 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: The University did not report COD disbursements with the required 15 days after disbursement for 1 out of 40 disbursements tested. Additionally, we did not note evidence of a key control occurring for COD disbursement reporting. Questioned costs: None reported. Context: During our testing, we noted that one student out of forty did not have their disbursement reported to COD within the required 15 days. Additionally, the University was unable to provide evidence of a key control having occurred. Cause: The University did not have proper procedures in place to identify COD reporting errors and fix them within a timely manner, and did not have evidence of review available. Effect: A lack of timely reporting may prevent the university and other schools from having the most accurate student information which may lead to over awards. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and 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 Department of Education requires the University to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. 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: The University did not report COD disbursements with the required 15 days after disbursement for 1 out of 40 disbursements tested. Additionally, we did not note evidence of a key control occurring for COD disbursement reporting. Questioned costs: None reported. Context: During our testing, we noted that one student out of forty did not have their disbursement reported to COD within the required 15 days. Additionally, the University was unable to provide evidence of a key control having occurred. Cause: The University did not have proper procedures in place to identify COD reporting errors and fix them within a timely manner, and did not have evidence of review available. Effect: A lack of timely reporting may prevent the university and other schools from having the most accurate student information which may lead to over awards. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and 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 Department of Education requires the University to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. 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: The University did not report COD disbursements with the required 15 days after disbursement for 1 out of 40 disbursements tested. Additionally, we did not note evidence of a key control occurring for COD disbursement reporting. Questioned costs: None reported. Context: During our testing, we noted that one student out of forty did not have their disbursement reported to COD within the required 15 days. Additionally, the University was unable to provide evidence of a key control having occurred. Cause: The University did not have proper procedures in place to identify COD reporting errors and fix them within a timely manner, and did not have evidence of review available. Effect: A lack of timely reporting may prevent the university and other schools from having the most accurate student information which may lead to over awards. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and 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 Department of Education requires the University to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. 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: The University did not report COD disbursements with the required 15 days after disbursement for 1 out of 40 disbursements tested. Additionally, we did not note evidence of a key control occurring for COD disbursement reporting. Questioned costs: None reported. Context: During our testing, we noted that one student out of forty did not have their disbursement reported to COD within the required 15 days. Additionally, the University was unable to provide evidence of a key control having occurred. Cause: The University did not have proper procedures in place to identify COD reporting errors and fix them within a timely manner, and did not have evidence of review available. Effect: A lack of timely reporting may prevent the university and other schools from having the most accurate student information which may lead to over awards. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and 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 Department of Education requires the University to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. 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: The University did not report COD disbursements with the required 15 days after disbursement for 1 out of 40 disbursements tested. Additionally, we did not note evidence of a key control occurring for COD disbursement reporting. Questioned costs: None reported. Context: During our testing, we noted that one student out of forty did not have their disbursement reported to COD within the required 15 days. Additionally, the University was unable to provide evidence of a key control having occurred. Cause: The University did not have proper procedures in place to identify COD reporting errors and fix them within a timely manner, and did not have evidence of review available. Effect: A lack of timely reporting may prevent the university and other schools from having the most accurate student information which may lead to over awards. Repeat Finding: No. Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely, and to store evidence of the key control having occurred. View of Responsible Official: The University agrees with the finding.
Criteria: 2 CFR 200.303 includes requirements related to internal controls for federal award programs, including that the Agency must, among other things, “establish and maintain effective internal control over the Federal award 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.” These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)”. 2 CFR 200.329(c)(1) includes requirements related to performance reports for federal award programs, including that the IEDC must submit performance reports as required by the Federal award. Non-construction awards under Assistance Listing number 11.307 require recipients of awards on or after June 1, 2020, to submit ED-916 and ED-918. Condition and Context: We noted IEDC submitted the SF-425 Federal Financial Report required under the Economic Adjustment Assistance grant which reported an inaccurate amount of cash receipts during the reporting period identified. The difference noted was not material to the major program. We also reviewed whether performance reports ED-916 and ED-918 required under the Economic Adjustment Assistance were submitted in a timely manner noting the reports were not filed as of the required submission date. There were no questioned costs related to this finding. Cause and Effect: We noted lack of internal controls surrounding the reporting process resulted in key line items in the SF-425 Federal Financial Report to be misstated. The errors were identified subsequent to the submission and corrected in the submission of the final SF-425 Federal Financial Report. We also noted lack of internal controls surrounding the reporting process resulted in performance reports for this federal award to be submitted after the required submission date. Recommendation: We recommend IEDC implement procedures to ensure reports are being reviewed by an individual familiar with the program prior to submission and are being submitted timely and accurately during the reporting period. Views of Responsible Officials and Actions Taken: We agree with the recommendation and as of October 2024 have implemented an additional layer of review, effective for the first round of reports filed for FY2025.
Administration for Children and Families Federal Financial Assistance Listing #93.566, 2301SDRSSS, 10/01/2022 – 9/30/2024 Refugee and Entrant Assistance – State Administered Programs Reporting Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. 2 CFR Part 170 establishes requirements for recipients’ reporting of information on subawards as required by the Federal Funding Accountability and Transparency Act of 2006 (FFATA). Condition: We noted the Federal funding Accountability and Transparency Act (FFATA) report filed for Huron School District included the incorrect Subaward Obligation/Action Date within the FFATA Subaward Reporting System. Cause: The Organization included the grant award end date within the reporting system due to misinterpretation of the required FFATA report information. Effect: Ineffective controls over this area of compliance could result in a reasonable possibility that the Organization would not be in compliance with the federal award as it relates to reporting. Questioned Costs: None reported. Context/Sampling: No sampling was performed over the FFATA reports. The quantity and subaward obligation errors were noted as follows: see table in report Repeat Finding from Prior Years: Yes, prior year finding 2023-003 Recommendation: We recommend that management review internal control procedures over reporting to ensure accurate information is reported. Views of Responsible Officials: Management is in agreement.
Administration for Children and Families Federal Financial Assistance Listing #93.566, 2202SDRCMA, 10/01/2021 – 9/30/2023 Federal Financial Assistance Listing #93.566, 2302SDRCMA, 10/01/2022 – 9/30/2024 Federal Financial Assistance Listing #93.566, 2402SDRCMA, 10/01/2023 – 9/30/2025 Refugee and Entrant Assistance – State Administered Programs Eligibility Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: We noted the following matters during testing which affected 6 participant files; a) One instance in which a family was overpaid for one month due to the family obtaining employment. b) One instance in which a family was underpaid for one month based upon their family size and eligibility for the month. Additionally, documentation was not retained to support one month’s redetermination of eligibility and check copies for two months were not retained to support the payment to the family. c) Three instances in which a family was underpaid based upon their family size and eligibility for the month. d) One instance in which a check was written to a family who out-migrated from the state of South Dakota and the family did not cash the check; however, the expenses remained to be charged under the Refugee Cash Assistance program. Cause: The Organization experienced staff turnover along with an increase in refugee arrivals during the fiscal year creating an increase in the workload of staff members. Effect: Ineffective controls over this area of compliance could result in a reasonable possibility that the Organization would provide services to ineligible participants and the Organization would not detect ineligibility in a timely manner. Questioned Costs: $37 Context/Sampling: A nonstatistical sample of 60 participant case files out of more than 250 participant case files were selected for testing which included $152,317 of participant payments out of $694,763. Repeat Finding from Prior Year: Yes, prior year finding 2023-004 Recommendation: We recommend that management review the Organization’s policies, procedures and controls over eligibility with applicable program employees to ensure compliance with the federal program. View of Responsible Officials: Management is in agreement.
Federal Agency US Department of Education Federal Program Name Student Financial Assistance Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268 Federal Award Identification Number and Year P007A233410 - 2024, P033A233410 - 2024, P063P232032 - 2024, P268K24032 - 2024 Pass-Through Agency (if applicable) N/A Pass-Through Number(s) (if applicable) N/A Award Period 7/1/2023-6/30/2024 Compliance Requirement Affected Special Test and Provisions Type of Finding Internal Control Significant Deficiency Document judgment for your assessment Control finding did not result in material questioned costs-therefore we will document as a SD. Additionally qualitatively failure did not have material impact on compliance. Compliance Not Material Document judgment for your assessment Not greater than 5% and not a systemic failure Criteria or specific requirement "34 CFR 668.21(a) states that the institution must return all title IV, HEA program funds that were credited to the student's account at the institution or disbursed directly to the student for the payment period. The institution must return those funds no later than 30 days after the date that the institution becomes aware that the student will not or has not begun attendance. Per 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements." Condition The College used the incorrect withdrawal date when calculating Return to Title IV (R2T4) calculation and did not have formal procedures in place to document review of calculations. Questioned costs: Known $341.00 Likely See Questioned Cost Tab Context During our testing, we identified 2 out of 15 R2T4 calculations used an incorrect withdrawal date in their calculation. Also, during our testing, we identified 13 instances of no documentation of a formal review of R2T4 calculations. Cause The College was using the date a withdrawal form was processed, rather than the date the withdrawal process began. Effect The College could return incorrect amounts based off of their calculations, which could affect student repayment amounts based off of amount earned. Repeat Finding No Recommendation We recommend that the College review policies and procedures related to R2T4 calculations to ensure calculations are performed accurately. Views of Responsible Officials Agree