Finding Text
Reporting
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
Project Number 22-748-106000, Award Date May 25, 2022–September 30, 2023
Criteria – Management is responsible for internal controls over compliance with
Reporting in accordance with the Uniform Guidance.
Condition – The School did report the correct amount of grant expenditures 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/Sampling – 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 of the report was performed 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
Maintenance of Effort 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.