Finding 1203062 (2025-003)

2025-003: U.S. Department of Education Magnet Schools Assistance, Assistance Listing #84.165 Reporting Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards (grant years 2024 and 2025) and included under Assistance Listing 84.165 on the Schedule of Expenditures of Federal Awards. Criteria: The OMB Compliance Supplement requires that reports submitted to the grantor include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. The U.S. Department of Education requires the grant recipient to collect and report certain data (i.e., demographics and participation) under the program. Therefore, a Grant Performance Report is required to be submitted by the U.S. Department of Education. Condition: Enrollment total was reported inaccurately to the U.S. Department of Education. Cause: The Clark County School District (the District) did not have adequate internal controls to ensure the Grant Performance Reports were accurate. Effect: Inaccurate information was reported to the U.S. Department of Education. Questioned Costs: None Context/Sampling: The entire population of two Performance Reports submitted during the year was selected for testing. The following was noted for the Spring Performance Report (submitted June 11, 2025): Originally Reported Actual Total students enrolled in Cram, Brian and Teri Middle School as of October 1, 2024 495 1,431 Repeat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure the Performance Reports are accurate. Views of Responsible Officials: Management agrees with this finding. See the Corrective Action Plan for steps to be taken.