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
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
Criteria – Management is responsible for internal controls over compliance with
Reporting in accordance with the Uniform Guidance.
Condition – 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 – Risk for inaccurate data to be 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.