Finding Text
U.S. Department of Education/Passed Through Nevada Department of Education and
State of Nevada State Public Charter School Authority
Federal Assistance Listing Numbers 84.425, 84.425C, 84.425D, and 84.425U –
COVID-19 – Education Stabilization Fund
CARES ESSER I (Formula) – APP-01808-L2K9-A1 – Award Date 3/13/20-9/30/22
CRRSA ESSER II – APP-01384-P9Y6-A1 – Award Date 1/15/21-9/30/23
ARP ESSER – Award Date 7/1/21-9/30/24
ARP ESSER Final One-Third Allocation – Award Date 7/1/22-9/30/24
Elementary and Secondary School Emergency Relief (ESSER) Fund - CARES Act
(SBMH)
Governor's Emergency Education Relief Fund (GEER) - (SBMH)
Pass-Through Entity Identifying Number 22-748-44437
Award Date 12/29/21-9/30/23
Criteria – Management is responsible for internal controls over Activities Allowed or
Unallowed and Allowable Costs/Cost Principles in accordance with the Uniform
Guidance.
Condition – Four expenditures tested did not have evidence of approval of review and
approval. One request for reimbursement submission tested did not have evidence
of review and approval of the submission.
Questioned Costs – None
Context/Sampling – A non-statistical sample of 40 expenditures out of 333
expenditures was selected for testing. We also tested the corresponding 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 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 grants submitted, until proper approval is received.