FAC Explorer

Finding 4309 (2023-004)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2023-12-14
Audit: 6658
Organization: Clark County School District (NV)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The Clark County School District reported federal expenditures incorrectly on the Schedule of Expenditures of Federal Awards (SEFA), leading to a significant misstatement of $19,366,000.
  • Impacted Requirements: Compliance with Title 2 Code of Federal Regulations Part 200, which mandates accurate reporting of federal expenditures.
  • Recommended Follow-Up: Enhance internal controls to ensure all federal expenditures are reported accurately with the correct assistance listing numbers.

Finding Text

2023-004: U.S. Department of the Treasury Passed through the Nevada Department of Agriculture COVID-19: Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing #21.027 U.S. Department of Education Passed through the Nevada Department of Education COVID-19: Education Stabilization Fund, Assistance Listing #84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects the grant awards noted as “Not Available” included under Assistance Listing 21.027 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the Clark County School District (the District) to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: Amounts were reported incorrectly on the SEFA. Cause: The District did not have adequate internal controls to ensure all federal expenditures were reported with the correct assistance listing number. Effect: Prior to correction, the total federal expenditures for the Education Stabilization Fund were overstated by $19,366,000 and the total federal expenditures for the Coronavirus State and Local Fiscal Recovery Fund were understated by $19,366,000. Questioned Costs: None Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. The Nevada Department of Agriculture provided for additional meal subsidies for the District’s food service program. These additional meal subsidies were provided by funding from the American Rescue Plan Act (ARPA). The District initially reported these subsidies under the Education Stabilization Fund, which is funded by ARPA. However, the subsidies were funded by the Coronavirus State and Local Fiscal Recovery Fund under ARPA. Total expenditures on the SEFA were not impacted. Repat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure all federal expenditures are reported with the correct assistance listing number. Views of Responsible Officials: Management agrees with this finding. See the Corrective Action Plan for steps to be taken.

Categories

Reporting Allowable Costs / Cost Principles Material Weakness

Other Findings in this Audit

  • 4303 2023-004
    Material Weakness
  • 4304 2023-004
    Material Weakness
  • 4305 2023-005
    Significant Deficiency
  • 4306 2023-004
    Material Weakness
  • 4307 2023-004
    Material Weakness
  • 4308 2023-004
    Material Weakness
  • 580745 2023-004
    Material Weakness
  • 580746 2023-004
    Material Weakness
  • 580747 2023-005
    Significant Deficiency
  • 580748 2023-004
    Material Weakness
  • 580749 2023-004
    Material Weakness
  • 580750 2023-004
    Material Weakness
  • 580751 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.010 Title 1 Grants to Local Educational Agencies $118.26M
10.555 National School Lunch Program $92.87M
84.027 Special Education_grants to States $64.86M
21.027 Coronavirus State and Local Fiscal Recovery Funds $61.17M
10.553 School Breakfast Program $24.77M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $10.94M
84.367 Improving Teacher Quality State Grants $9.41M
84.424 Student Support and Academic Enrichment Program $7.86M
84.365 English Language Acquisition State Grants $5.22M
84.048 Career and Technical Education -- Basic Grants to States $4.59M
10.558 Child and Adult Care Food Program $3.53M
84.287 Twenty-First Century Community Learning Centers $3.45M
10.559 Summer Food Service Program for Children $3.02M
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $2.75M
84.173 Special Education_preschool Grants $1.55M
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $1.26M
10.582 Fresh Fruit and Vegetable Program $1.03M
84.165 Magnet Schools Assistance $684,665
84.184 Safe and Drug-Free Schools and Communities_national Programs $471,999
20.205 Highway Planning and Construction $416,631
84.196 Education for Homeless Children and Youth $268,040
66.040 State Clean Diesel Grant Program $219,150
84.323 Special Education - State Personnel Development $189,457
20.600 State and Community Highway Safety $166,125
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $132,982
84.215 Fund for the Improvement of Education $113,344
16.123 Community-Based Violence Prevention Program $113,237
84.060 Indian Education_grants to Local Educational Agencies $106,658
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $106,516
93.566 Refugee and Entrant Assistance_state Administered Programs $104,736
84.425 Education Stabilization Fund $77,856
16.710 Public Safety Partnership and Community Policing Grants $72,482
10.666 Schools and Roads - Grants to Counties $69,766
93.959 Block Grants for Prevention and Treatment of Substance Abuse $66,550
84.041 Impact Aid $52,050
16.609 Project Safe Neighborhoods $39,368
15.130 Indian Education_assistance to Schools $35,765
16.554 National Criminal History Improvement Program (nchip) $20,650
20.616 National Priority Safety Programs $14,000
16.607 Bulletproof Vest Partnership Program $11,127
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $2,669
84.011 Migrant Education_state Grant Program $831