FAC Explorer

Finding 34552 (2022-006)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-07-12
Audit: 36770
Organization: Mater Academy of Nevada (NV)
Auditor: Rubinbrown LLP

AI Summary

  • Core Issue: The School lacks sufficient documentation to prove that management approved expense reimbursement requests for federal grants.
  • Impacted Requirements: This deficiency violates the internal control requirements outlined in 2 CFR Section 200.303, which mandates compliance with federal regulations.
  • Recommended Follow-Up: The School should implement a system to ensure proper documentation is maintained for all expense reimbursement submittals.

Finding Text

Approval Of Expense Reimbursement Submittals - Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles ALNs 84.425/84.425C/84.425D/84.425U Elementary And Secondary School Emergency Relief Fund (ESSER) Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that expense reimbursement submittals on federal grants be approved by School management prior to their submission to the state for reimbursement. Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing School management?s approval of the expense reimbursement submittal for federal grants was unable to be provided. Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before expense reimbursement requests were submitted. Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by School management for accuracy and completeness. Questioned Costs: Not applicable. Context: Not applicable. Identification As A Repeat Finding: Not applicable. Recommendation: The School should maintain proper documentation for all expense reimbursement submittals.

Categories

Allowable Costs / Cost Principles Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 34110 2022-005
    Significant Deficiency Repeat
  • 34111 2022-005
    Significant Deficiency Repeat
  • 34112 2022-005
    Significant Deficiency Repeat
  • 34113 2022-005
    Significant Deficiency Repeat
  • 34259 2022-005
    Significant Deficiency Repeat
  • 34260 2022-005
    Significant Deficiency Repeat
  • 34261 2022-005
    Significant Deficiency Repeat
  • 34262 2022-006
    Significant Deficiency
  • 34263 2022-005
    Significant Deficiency Repeat
  • 34337 2022-005
    Significant Deficiency Repeat
  • 34338 2022-005
    Significant Deficiency Repeat
  • 34543 2022-005
    Significant Deficiency Repeat
  • 34544 2022-005
    Significant Deficiency Repeat
  • 34545 2022-005
    Significant Deficiency Repeat
  • 34546 2022-006
    Significant Deficiency
  • 34547 2022-005
    Significant Deficiency Repeat
  • 34548 2022-006
    Significant Deficiency
  • 34549 2022-005
    Significant Deficiency Repeat
  • 34550 2022-006
    Significant Deficiency
  • 34551 2022-005
    Significant Deficiency Repeat
  • 34553 2022-005
    Significant Deficiency Repeat
  • 34554 2022-005
    Significant Deficiency Repeat
  • 34555 2022-005
    Significant Deficiency Repeat
  • 34556 2022-005
    Significant Deficiency Repeat
  • 34557 2022-005
    Significant Deficiency Repeat
  • 610552 2022-005
    Significant Deficiency Repeat
  • 610553 2022-005
    Significant Deficiency Repeat
  • 610554 2022-005
    Significant Deficiency Repeat
  • 610555 2022-005
    Significant Deficiency Repeat
  • 610701 2022-005
    Significant Deficiency Repeat
  • 610702 2022-005
    Significant Deficiency Repeat
  • 610703 2022-005
    Significant Deficiency Repeat
  • 610704 2022-006
    Significant Deficiency
  • 610705 2022-005
    Significant Deficiency Repeat
  • 610779 2022-005
    Significant Deficiency Repeat
  • 610780 2022-005
    Significant Deficiency Repeat
  • 610985 2022-005
    Significant Deficiency Repeat
  • 610986 2022-005
    Significant Deficiency Repeat
  • 610987 2022-005
    Significant Deficiency Repeat
  • 610988 2022-006
    Significant Deficiency
  • 610989 2022-005
    Significant Deficiency Repeat
  • 610990 2022-006
    Significant Deficiency
  • 610991 2022-005
    Significant Deficiency Repeat
  • 610992 2022-006
    Significant Deficiency
  • 610993 2022-005
    Significant Deficiency Repeat
  • 610994 2022-006
    Significant Deficiency
  • 610995 2022-005
    Significant Deficiency Repeat
  • 610996 2022-005
    Significant Deficiency Repeat
  • 610997 2022-005
    Significant Deficiency Repeat
  • 610998 2022-005
    Significant Deficiency Repeat
  • 610999 2022-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $1.81M
84.287 Twenty-First Century Community Learning Centers $1.45M
10.553 School Breakfast Program $923,565
84.282 Charter Schools $339,339
84.367 Improving Teacher Quality State Grants $270,302
84.010 Title I Grants to Local Educational Agencies $204,506
84.365 English Language Acquisition State Grants $155,687
10.565 Commodity Supplemental Food Program $138,013
84.424 Student Support and Academic Enrichment Program $134,664
84.027 Special Education_grants to States $89,532
84.173 Special Education_preschool Grants $80,314
84.425 Education Stabilization Fund $34,540
94.243 Advancing Wellness and Resiliency in Education (project Aware) $4,185