Finding Text
Activities Allowed or Unallowed and Allowable Costs/Cost Principles
U.S. Department of Education / Passed Through Nevada Department of Education and State of Neveda State Public Charter School Authority (SPCSA)
Federal Assistance Listing Numbers 84.425C, 84.425D, and 84.425U – COVID-19 - Education Stabilization Fund
Pass-Through Entity Identifying Number 22-748-110000
84.425U
Award Number S425U200018, Subgrantee Number T27044315, Award Date 7/1/21-9/30/24
84.425D, 84.425C
Award Number S425D200018, S424C210033, Subgrantee Number T27044315, Award Date 12/29/21-9/30/23
Criteria – Management is responsible for internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform Guidance.
Condition – 12 expenditures tested did not have evidence of review and approval.
Questioned Costs: None
Context/Sampling – A non-statistical sample of 22 expenditures out of 141 expenditures was selected for testing. We also tested the corresponding 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.