Finding 957390 (2023-005)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-18
Audit: 295693
Auditor: Forvis

AI Summary

  • Core Issue: The School failed to report grant expenditures accurately and did not maintain necessary support for submitted data.
  • Impacted Requirements: Compliance with reporting standards set by the Nevada Department of Education, including accurate categorization and review of data.
  • Recommended Follow-Up: Implement stronger internal controls and ensure secondary reviews are conducted for all grant reporting to enhance accuracy and compliance.

Finding Text

U.S. Department of Education/Passed Through Nevada Department of Education Federal Assistance Listing Number 84.425C and 84.425D – COVID-19 – Education Stabilization Fund Pass-Through Entity Identifying Number 22-748-44437 Award Date 12/29/21-9/30/23 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 Nevada Department of Education (NDE), there was no support maintained for the data that was submitted including FTEs, 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.

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 380944 2023-003
    Significant Deficiency Repeat
  • 380945 2023-004
    Significant Deficiency Repeat
  • 380946 2023-003
    Significant Deficiency Repeat
  • 380947 2023-004
    Significant Deficiency Repeat
  • 380948 2023-005
    Material Weakness
  • 380949 2023-005
    Material Weakness
  • 380950 2023-006
    Material Weakness
  • 380951 2023-006
    Material Weakness
  • 380952 2023-006
    Material Weakness
  • 380953 2023-006
    Material Weakness
  • 380954 2023-006
    Material Weakness
  • 380955 2023-006
    Material Weakness
  • 957386 2023-003
    Significant Deficiency Repeat
  • 957387 2023-004
    Significant Deficiency Repeat
  • 957388 2023-003
    Significant Deficiency Repeat
  • 957389 2023-004
    Significant Deficiency Repeat
  • 957391 2023-005
    Material Weakness
  • 957392 2023-006
    Material Weakness
  • 957393 2023-006
    Material Weakness
  • 957394 2023-006
    Material Weakness
  • 957395 2023-006
    Material Weakness
  • 957396 2023-006
    Material Weakness
  • 957397 2023-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $149,076
84.010 Title I Grants to Local Educational Agencies $147,087
84.425 Education Stabilization Fund $81,500
84.367 Supporting Effective Instruction State Grants $69,699
10.553 School Breakfast Program $62,414
84.365 English Language Acquisition State Grants $39,363
84.424 Improving Teacher Quality State Grants $29,833
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $16,533
84.027 Special Education_grants to States $1,905
94.243 Advancing Wellness and Resiliency in Education (project Aware) $950