Finding Text
Activities Allowed or Unallowed and Allowable Costs/Cost Principles
U.S. Department of Education/Passed-through the
State of Nevada Public Charter School Authority
Federal Assistance Listing Numbers 84.425, 84.425C, 84.425D, 84.425U –
Education Stabilization Fund
ARP ESSER, APP-01634-Z4J7-A1, Award Date July 1, 2021–September 30, 2024
ARP ESSER Final One-Third Allocation, Award Date
July 1, 2022–September 30, 2024
ARP ESSER Summer & Afterschool, Award Date
July 1, 2022–September 30, 2024
CRRSA ESSER II, APP-01393-L1S1-A1, Award Date
January 15, 2021–September 30, 2023
Project Number 22-748-106000, Award Date May 25, 2022–September 30, 2023
Criteria – Management is responsible for internal controls over compliance with
Activities Allowed/or Unallowed and Allowable Costs/Cost Principles in accordance
with the Uniform Guidance.
Condition – Five expenditures tested did not have evidence of review and approval
prior to the expenditure. One submission for reimbursement did not have evidence of
review and approval prior to submission.
Questioned Costs – None
Context/Sampling – A non-statistical sample of 40 expenditures out of 358
expenditures was selected for testing. We also tested the submission for reimbursement
related to 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 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.