Finding Text
2024-005: U.S. Department of Education
Passed through State of Nevada Department of Education
Supporting Effective Instruction State Grants, 84.367
Matching, Level of Effort, and Earmarking
Significant Deficiency in Internal Control over Compliance
Grant Award Number: Affects all grant awards included under assistance listing number 84.367 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 effective 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.
Condition: Underlying supporting documentation that the Elko County School District compiled to monitor local compliance with level of effort requirements was not maintained.
Cause: Elko County School District did not have sufficient internal controls to ensure level of effort tracking was maintained and reviewed.
Effect: Noncompliance with level of effort requirements may not be detected.
Questioned Costs: None
Context/Sampling: Underlying supporting documentation for monitoring was not maintained. A recalculation of the level of effort requirements, as applicable, for the fiscal year ending June 30, 2024, was performed and no issues of noncompliance were noted.
Repeat Finding from
Prior Year(s): No
Recommendation: We recommend Elko County School District enhance internal controls to ensure information used in the level of effort monitoring is maintained.
Views of Responsible
Officials: Management agrees with the finding.