Finding Text
Federal Agency: U.S. Department of Education
Federal Program Title: Title I Grants to Local Education Agencies
Assistance Listing Numbers: 84.010
Federal Award Program Year: July 1, 2023–July 30, 2024
Pass-Through Agency: Nevada Department of Education
Pass-Through Number: APP-02004-K7Q3-A2
Type of Finding: Other matter
Federal Agency: U.S. Department of Treasury
Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds (AB 495)
Assistance Listing Numbers: 21.027
Federal Award Program Year: July 1, 2023–July 30, 2024
Pass-Through Agency: Nevada Department of Education
Pass-Through Number: APP-02608-T3R5
Type of Finding: Other matter
Compliance Requirement: Allowable Cost/Cost Principles
Criteria: Grantees must follow allowable cost reimbursement standards, as defined in the
compliance supplement for each specific federal program.
Condition: The School’s policy regarding allowable cost recognition and requests for
reimbursement follow those requirements set forth by the federal program.
Questioned Costs: None reportable.
Context: Management used the monthly premium rate for vision benefits instead of the
bi-monthly rate when calculating the reimbursement amount.
Effect: The School obtained reimbursement funding over the allowable amount.
Cause: The School entered the wrong rate into the payroll software.
Identification as a Repeat Finding: Not a repeat finding
Recommendation: Review the rate entered into the payroll software to ensure that the proper
amounts are being calculated for reimbursement.
Views of Responsible Officials and Planned Corrective Actions: Our management team
has acknowledged the finding and has immediately implemented a review process for all
federal program reimbursement submissions.