Finding Text
2025-006: U.S. Department of Education Passed through State of Nevada Department of Education Title I Grants to Local Educational Agencies, 84.010 Special Tests and Provisions – Annual Report Card, High School Graduation Rate Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing number 84.010 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. Pursuant to 20 USC 2011h, the District is required to report graduation rate data for all public high schools for the District for each graduating cohort. To remove a student from the cohort, the District must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. Condition: Underlying supporting documentation that the Elko County School District was reviewing the reporting for removal of a student from the cohort was missing in some instances. Cause: Elko County School District did not have sufficient internal controls to ensure all documentation for the removal of students from the cohort was maintained. Effect: Noncompliance with the special test for annual report grade, high school graduation rate requirements may not be detected. Questioned Costs: None Context/Sampling: A nonstatistical sample of sixty-eight removals out of 617 was selected for testing. Seventeen of the sixty-eight sample selections did not maintain approval documentation. Repeat Finding from Prior Year(s): No Recommendation: We recommend Elko County School District enhance internal controls to support the review of information used to support the removal of students from a cohort is maintained. Views of Responsible Officials: Management agrees with the finding.