Finding Text
U.S. Department of Education/Passed Through Nevada Department of Education
Federal Assistance Listing Number 84.425C and 84.425D – COVID-19 – Education
Stabilization Fund
Pass-Through Entity Identifying Number 22-748-44437
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 by the required categories to
the Nevada Department of Education (NDE), 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/Sampling – The 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
there was no review of the report prior to submission.
Effect or potential effect – Inaccurate data was provided 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.