Finding Text
Finding #2022-2 ? Material Weakness ? Requests for Reimbursement (RFR) U.S. DEPARTMENT OF EDUCATION Passed through the Nevada Department of Education ARP ESSER III ? CFDA #84.425U Grant Period: 7/1/20 through 9/30/24 Compliance Requirement: L (Reporting) Condition: An accounting error occurred related to the preparation of the District?s January 26, 2023 Request for Reimbursement (RFR). This error consisted of the duplication of expenses totaling $398,578, which resulted in an excess reimbursement to the District of that amount on March 9, 2023. Criteria: Costs submitted for reimbursement must be in accordance with generally accepted accounting principles (GAAP); be accorded consistent treatment; and, be adequately documented. Cause: While procedures exist for supervisory approval of the District?s submission of Requests for Reimbursement (RFR), the turnover in key positions resulted in difficulties preparing timely and accurate RFRs. Effect: The portion of the reimbursement attributable to the accounting error may be disallowed. Context: The RFR was submitted on January 26, 2023 for expenditures incurred for the period ended June 30, 2022, as follows: Please see Schedule of Findings and Questioned Costs for table. Recommendation: The District should verify the accuracy of all RFRs prior to submission for reimbursement. Additionally, as discussed in Finding 2022-3, the District should comply with the following condition of award: Questioned Cost: $398,578.