Finding Text
Reporting
U.S. Department of Education/Passed Through Nevada Department of Education
Federal Assistance Listing Numbers 84.425C and 84.425D – COVID-19 - Education Stabilization Fund
Pass-Through Entity Identifying Number 22-748-110000
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 compliance with Reporting in accordance with the Uniform Guidance.
Condition – The School did not report grant expenditures on the correct grant tab of the report to the Nevada Department of Education, there was no support maintained for the data that was submitted including FTEs, and there was no review of the report before it was submitted.
Questioned Costs: None
Context – The Nevada Department of Education (NDE) requires information to be reported by Local Education Agencies in order to complete the NDE’s annual ESSER Reporting.
Cause – The School did not have adequate internal controls to ensure that the data reported to the NDE was accurate, that the form was completed correctly, and that a review was performed prior to submission.
Effect or potential effect – Inaccurate data was reported to the grantor.
Recommendation – We recommend the School put in place controls over reporting required by the School’s grants to ensure complete and accurate reporting in accordance with the compliance requirement.
Views of responsible officials and planned corrective actions – Due to unexpected turnover a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations.