FAC Explorer

Finding 380848 (2023-006)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-03-18
Audit: 295542
Organization: Civica Nevada (NV)
Auditor: Forvis

AI Summary

  • Core Issue: Eight expenditures lacked proper review and approval documentation.
  • Impacted Requirements: Compliance with internal controls under the Uniform Guidance for allowable costs.
  • Recommended Follow-up: Ensure all expenditures have documented review and approval to prevent unallowable costs.

Finding Text

Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Repeat Finding 2022-010) U.S. Department of Education / Passed-through Opportunity 180 Federal Assistance Listing Number 84.282B– Charter Schools (CSP) Award Number S282A200009-20A, Subgrantee Number CSP-2021-08655, Award Date 4/1/21-8/31/23 Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance. Condition – Eight expenditures tested did not have evidence of review and approval. Questioned Costs - None Context/Sampling – A non-statistical sample of eight expenditures out of 50 expenditures was selected for testing. We also tested the corresponding request for reimbursement of allowable cost submission for each expenditure tested. Cause – The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect or potential effect – Unallowable costs may be charged to the program and submitted for reimbursement and not detected by the School. Recommendation – We recommend that the School document review and approval of all expenditures to ensure compliance with the Uniform Guidance. Views of responsible officials and planned corrective actions – A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.

Corrective Action Plan

A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 380849 2023-007
    Material Weakness
  • 380850 2023-007
    Material Weakness
  • 380851 2023-007
    Material Weakness
  • 380852 2023-007
    Material Weakness
  • 380853 2023-008
    Material Weakness
  • 380854 2023-008
    Material Weakness
  • 380855 2023-009
    Material Weakness
  • 957290 2023-006
    Material Weakness Repeat
  • 957291 2023-007
    Material Weakness
  • 957292 2023-007
    Material Weakness
  • 957293 2023-007
    Material Weakness
  • 957294 2023-007
    Material Weakness
  • 957295 2023-008
    Material Weakness
  • 957296 2023-008
    Material Weakness
  • 957297 2023-009
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.282 Charter Schools $452,991
84.010 Title I Grants to Local Educational Agencies $366,830
10.555 National School Lunch Program $345,639
84.425 Covid 19 Education Stabilization Fund $208,632
10.553 School Breakfast Program $143,224
84.365 English Language Acquisition State Grants $67,173
84.367 Improving Teacher Quality State Grants $58,162
84.027 Special Education_grants to States $3,702