FAC Explorer

Finding 585789 (2023-003)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-01-22
Audit: 12841
Organization: Sports Leadership and Management Academy of Nevada (NV)
Auditor: Rubinbrown LLP

AI Summary

  • Core Issue: The School lacks a formal written process for reviewing the Schedule of Expenditures of Federal Awards (SEFA), despite having implemented a review in 2023.
  • Impacted Requirements: This deficiency violates the Uniform Guidance in 2 CFR Section 200.303, which mandates internal controls for compliance with Federal award requirements.
  • Recommended Follow-Up: Develop a consistent written process for SEFA review, ensuring timely investigation and resolution of any identified issues.

Finding Text

2023 -003 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA. Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process. Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval. Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA. Questioned Costs: Not applicable. Context: Not applicable. Identification As A Repeat Finding: Yes. Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner. View of Responsible Officials and Timing: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.

Categories

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 9341 2023-003
    Significant Deficiency Repeat
  • 9342 2023-003
    Significant Deficiency Repeat
  • 9343 2023-003
    Significant Deficiency Repeat
  • 9344 2023-003
    Significant Deficiency Repeat
  • 9345 2023-003
    Significant Deficiency Repeat
  • 9346 2023-003
    Significant Deficiency Repeat
  • 9347 2023-003
    Significant Deficiency Repeat
  • 9348 2023-003
    Significant Deficiency Repeat
  • 9349 2023-003
    Significant Deficiency Repeat
  • 9350 2023-003
    Significant Deficiency Repeat
  • 9351 2023-003
    Significant Deficiency Repeat
  • 9352 2023-003
    Significant Deficiency Repeat
  • 9353 2023-003
    Significant Deficiency Repeat
  • 9354 2023-003
    Significant Deficiency Repeat
  • 9355 2023-003
    Significant Deficiency Repeat
  • 9356 2023-003
    Significant Deficiency Repeat
  • 9357 2023-003
    Significant Deficiency Repeat
  • 9358 2023-003
    Significant Deficiency Repeat
  • 9359 2023-003
    Significant Deficiency Repeat
  • 9360 2023-003
    Significant Deficiency Repeat
  • 9361 2023-003
    Significant Deficiency Repeat
  • 9362 2023-003
    Significant Deficiency Repeat
  • 9363 2023-004
    Significant Deficiency
  • 9364 2023-004
    Significant Deficiency
  • 9365 2023-004
    Significant Deficiency
  • 9366 2023-004
    Significant Deficiency
  • 9367 2023-004
    Significant Deficiency
  • 9368 2023-004
    Significant Deficiency
  • 9369 2023-004
    Significant Deficiency
  • 9370 2023-004
    Significant Deficiency
  • 9371 2023-004
    Significant Deficiency
  • 9372 2023-004
    Significant Deficiency
  • 585783 2023-003
    Significant Deficiency Repeat
  • 585784 2023-003
    Significant Deficiency Repeat
  • 585785 2023-003
    Significant Deficiency Repeat
  • 585786 2023-003
    Significant Deficiency Repeat
  • 585787 2023-003
    Significant Deficiency Repeat
  • 585788 2023-003
    Significant Deficiency Repeat
  • 585790 2023-003
    Significant Deficiency Repeat
  • 585791 2023-003
    Significant Deficiency Repeat
  • 585792 2023-003
    Significant Deficiency Repeat
  • 585793 2023-003
    Significant Deficiency Repeat
  • 585794 2023-003
    Significant Deficiency Repeat
  • 585795 2023-003
    Significant Deficiency Repeat
  • 585796 2023-003
    Significant Deficiency Repeat
  • 585797 2023-003
    Significant Deficiency Repeat
  • 585798 2023-003
    Significant Deficiency Repeat
  • 585799 2023-003
    Significant Deficiency Repeat
  • 585800 2023-003
    Significant Deficiency Repeat
  • 585801 2023-003
    Significant Deficiency Repeat
  • 585802 2023-003
    Significant Deficiency Repeat
  • 585803 2023-003
    Significant Deficiency Repeat
  • 585804 2023-003
    Significant Deficiency Repeat
  • 585805 2023-004
    Significant Deficiency
  • 585806 2023-004
    Significant Deficiency
  • 585807 2023-004
    Significant Deficiency
  • 585808 2023-004
    Significant Deficiency
  • 585809 2023-004
    Significant Deficiency
  • 585810 2023-004
    Significant Deficiency
  • 585811 2023-004
    Significant Deficiency
  • 585812 2023-004
    Significant Deficiency
  • 585813 2023-004
    Significant Deficiency
  • 585814 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $469,195
84.010 Title I Grants to Local Educational Agencies $238,798
84.367 Improving Teacher Quality State Grants $146,549
21.027 Coronavirus State and Local Fiscal Recovery Funds $98,271
10.553 School Breakfast Program $81,455
84.425 Education Stabilization Fund $61,108
10.565 Commodity Supplemental Food Program $35,907
84.424 Student Support and Academic Enrichment Program $22,842
84.365 English Language Acquisition State Grants $22,018
84.048 Career and Technical Education -- Basic Grants to States $14,364
84.027 Special Education_grants to States $119