Finding Text
2022-013: U.S. Department of Education Passed through the State of Nevada Public Charter School Authority Title I Grants to Local Educational Agencies, 84.010 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Grant Award Number: Affects all grant awards included under assistance listing 84.010 on the Schedule of Expenditures of Federal Awards. Criteria: The OMB Compliance Supplement requires local educational agencies (LEAs) to submit per pupil expenditure data to the state educational agency (SEA). The SEA determines the format of the data submissions. The School is required to submit per pupil expenditure data via the NRS 387.303 Report. Condition: The information reported to the SEA did not agree to the underlying records and there was no evidence of review and approval. Cause: The School did not have adequate internal controls to ensure review of the NRS 387.303 Report and that a reconciliation was maintained. Effect: Amounts reported to the SEA were inaccurate. Questioned Costs: None noted Context/Sampling: No sampling was performed; the annual report submitted for the fiscal year ended June 30, 2021 (submitted in fiscal year 2022) was tested in its entirety. The following unreconciled variances were noted, in the aggregate: Total Reported Total Supported by Records Total Weighted Enrollment 439.10 437.36 Total Actual FTE 56.75 50 Total Major Fund Revenue $4,463,145 $4,551,727 Total Salaries $1,950,326 $1,908,607 Total Benefits $822,343 $706,412 Total Other Expenditures $1,567,180 $1,667,765 Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of the NRS 387.303 Report and that a reconciliation is maintained. Views of Responsible Officials: Management agrees with this finding.