Finding Text
Reporting
U.S. Department of Education/Passed Through Nevada Department of Education
Federal Assistance Listing Numbers 84.425C and 84.425D – Education Stabilization Fund
(ESF) (COVID-19)
ALN 84.425C – Governor’s Emergency Education Relief (GEER) Fund – SBMH GEER II
(COVID-19), Project 22-748-66436, Award Date October 1, 2021 through September 30,
2023
ALN 84.425D – Elementary and Secondary School Emergency Relief (ESSER) Fund –
SBMH ESSER II (COVID-19), Project 22-748-66436, Award Date October 1, 2021 through
September 30, 2023
Criteria – Management is responsible for internal controls over compliance with Reporting in
accordance with the Uniform Guidance.
Condition – The School did not report grant expenditures by the required categories to the
State of Nevada Department of Education (NDE), there was no support maintained for the
data that was submitted including full time equivalents (FTE), and there was no review of the
report before it was submitted.
Questioned Costs – None
Context/Sampling – The 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 there was no review
of the report 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 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.