Finding Text
Activities Allowed or Unallowed and Allowable Costs/Cost Principles
(Repeat Finding 2022-014)
COVID-19 Education Stabilization Fund Federal Assistance Listing Numbers (ALN)
84.425,84.425C,84.425D, 84.425U, and 84.425W and Special Education Cluster
ALN 84.027
U.S. Department of Education/Passed Through Nevada Department of Education
ALN 84.425C - COVID-19 - Governor's Emergency Education Relief (GEER) Fund -
SBMH GEER II, Project 22-748-58000, Award Date 5/25/2022-9/30/2023
ALN 84.425D – COVID-19 – Elementary and Secondary School Emergency Relief
(ESSER) Fund – SBMH ESSER II, Project 22-748-58000, Award Date 5/25/2022-
9/30/2023
U.S. Department of Education/Passed Through Nevada Department of Education
and Nevada State Public Charter School Authority (SPCSA)
ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief
(ESSER) Fund, APP-01816-L9Y6-A1, Award Date 1/5/2021-9/30/2022
ALN 84.425 - COVID-19 - Elementary and Secondary School Emergency Relief
(CRRSA ESSER II) Fund - CRRSA ESSER II, APP-01392-M2K0-A1, Award Date
1/5/2021-9/30/2023
ALN 84.425D - COVID-19 - Elementary and Secondary School Emergency Relief
(ESSER) Fund - ARP ESSER Summer & Afterschool, Award Date 7/1/2022-
9/30/2024
ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary
School Emergency Relief (ARP ESSER), APP-01633-G9W8-A1, Award Date
7/1/2021-9/30/2024
ALN 84.425U - COVID-19 - American Rescue Plan - Elementary and Secondary
School Emergency Relief (ARP ESSER) - Final One-Third Allocation, Award Date
7/1/2022-9/30/2024ALN 84.425W - COVID-19 - American Rescue Plan - Elementary and Secondary
School Emergency Relief - Homeless Children and Youth - ARP Homeless II, Award
Date 7/1/2022-9/30/2024
ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22, APP-
01513-B6Q2-A1, Award Date 7/1/2021-9/30/2022
ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23, APP-
01856-B1X7-A2, Award Date 7/1/2022-9/30/2023
ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 Special
Education (IDEA, Part B) - Additional Funds, Award Date 7/1/2022-9/30/2022
ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 EXN
Special Education, Award Date 7/1/2021-9/30/2022
ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 EXN
Special Education, Award Date 7/1/2022-9/30/2023
ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY22 ESY
Special Education, Award Date 7/1/2021-9/30/2022
ALN 84.027 - Special Education - Grants to States (IDEA, Part B) - FY23 ESY
Special Education, Award Date 7/1/2022-9/30/2023
Criteria – Management is responsible for internal controls over Activities Allowed or
Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform
Guidance.
Condition – None of the expenditures tested had evidence of review and approval.
Questioned Costs – None
Context/Sampling – For the COVID-19 Education Stabilization Fund a non-statistical
sample of 40 expenditures out of 978 expenditures was selected for testing. For the
Special Education Cluster, a non-statistical sample of 40 expenditures out of
322 expenditures was selected for testing.
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.