Finding Text
U.S. Department of Education/Passed Through State of Nevada Public Charter
School Authority
Federal Assistance Listing Numbers 84.010 – Title I, 84.010A - Title I 1003(a)
FY23 Title I, Part A – Award Date 7/1/22-9/30/23
FY23 Title I, Part A, Section 1003a – Award Date 7/1/22-9/30/23
FY23 Title I, Part A, APP-01953-J3J3-A1 – Award Date 7/1/22-9/30/23
Criteria – Management is responsible for internal controls over Activities Allowed or
Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform
Guidance.
Condition – Two expenditures tested did not have evidence of review and approval.
One request for reimbursement of allowable costs submission tested did not have
evidence of review and approval of the submission.
Questioned Costs – None
Context/Sampling – A non-statistical sample of 21 expenditures out of 137
expenditures was selected for testing. We also tested the corresponding request for
reimbursement of allowable cost submission for each expenditure tested.
Cause – The School did not have adequate internal controls to ensure review of costs
charged to the program occurred and was documented.
Effect or potential effect – Unallowable costs may be charged to the program and
submitted for reimbursement and not detected by the School.
Recommendation – We recommend the School document review and approval of all
expenditures to ensure compliance with the Uniform Guidance.
Views of responsible officials and planned corrective actions – A process was put in
place in May 2023 to ensure that all principal approvals are documented in writing
or electronic approval in the system which can be date stamped by the system.
Payroll will not be run, nor grant reimbursement requests submitted, until proper
approval is received.