EIN: 461907920
UEI: DC1BE5CMN311
Audited by: RubinBrown LLP
Oversight agency: 84 [Department of Education]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 13, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 13, 2025 (441 days ago).
What is a management decision? →During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided. Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment. Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness. Questioned Costs: Not applicable. Context: These audit findings represent a systemic issue. Identification As A Repeat Finding: Not applicable. Recommendation: The School should maintain proper documentation of approvals for all payroll transactions. View Of Responsible Officials: A process was put in place in January 2024 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 grants submitted, until proper approval is received.
Show full finding ▾Hide full finding ▴2024 -003 Approval Of Payroll Expense Transactions - Significant Deficiency - Activities Allowed Or Unallowed And Allowable Costs/Cost Principles ALNs 84.027 – Special Education Cluster (IDEA, Part B) And 84.425/84.425D/84.425U/84.425W Elementary And Secondary School Emergency Relief Fund (ESSER) Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School has an internal control in place that payroll transactions are approved by the respective principal prior to their submission for payment Condition: During the course of the audit, the engagement team identified multiple expenditures where the support showing the principal’s approval of the federal grant expense was unable to be provided. Cause: The entity did not maintain sufficient support documentation to prove that expenditures were reviewed before payroll transactions were submitted for payment. Effect: Potential noncompliance could occur if expenditure amounts are not reviewed by the principal for accuracy and completeness. Questioned Costs: Not applicable. Context: These audit findings represent a systemic issue. Identification As A Repeat Finding: Not applicable. Recommendation: The School should maintain proper documentation of approvals for all payroll transactions. View Of Responsible Officials: A process was put in place in January 2024 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 grants submitted, until proper approval is received.
Finding Number: 2024-003 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 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 grants submitted, until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025
FAC accepted this audit on December 24, 2023 — management decision was due June 24, 2024.
During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process and the review and approval procedures completed during 2023 was not documented. Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval procedures performed. Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA. Questioned Costs: Not applicable. Context: Not applicable. Identification As A Repeat Finding: Yes. Recommendation: The School should develop a written consistent process to review the SEFA and the review and approval procedures performed should be documented. Issues identified during the course of the review should be investigated and resolved in a timely manner. View Of Responsible Officials: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
Show full finding ▾Hide full finding ▴2023 -004 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency All Federal Awards Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA. Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process and the review and approval procedures completed during 2023 was not documented. Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval procedures performed. Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA. Questioned Costs: Not applicable. Context: Not applicable. Identification As A Repeat Finding: Yes. Recommendation: The School should develop a written consistent process to review the SEFA and the review and approval procedures performed should be documented. Issues identified during the course of the review should be investigated and resolved in a timely manner. View Of Responsible Officials: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.
Finding Number: 2023-004 Review and Approval Of the Schedule of Expenditures Of Federal Awards (SEFA) Corrective Action Plan: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024
2022-016
FAC accepted this audit on August 9, 2023 — management decision was due February 9, 2024.
Costs charged to the program did not have evidence of review by an individual independent of the preparation of the allocation of costs to the program. Cause: The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 A non-statistical sample of 26 transactions out of a population of 134 was selected for testing. There was no evidence of review on any of the 26 transactions tested. These 26 transactions totaled $183,657 out of the total expenditure population of $1,046,140. Charter Schools, 84.282 A non-statistical sample of nine goods and services transactions out of a population of 40 and the total population of two payroll transactions was selected for testing. There was no evidence of review on either of the two payroll transactions tested. These two payroll transactions totaled $39,049 out of the total expenditure population of $363,680. Education Stabilization Fund, 84.425 A non-statistical sample of 60 goods and services transactions out of a population of 245 and a non-statistical sample of 60 payroll transactions out of a population of 1920 was selected for testing. There was no evidence of review on any of the 120 transactions tested. These 120 transactions totaled $851,863 out of the total expenditure population of $2,608,399. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of costs charged to the program occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴2022-013: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Costs charged to the program did not have evidence of review by an individual independent of the preparation of the allocation of costs to the program. Cause: The School did not have adequate internal controls to ensure review of costs charged to the program occurred and was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 A non-statistical sample of 26 transactions out of a population of 134 was selected for testing. There was no evidence of review on any of the 26 transactions tested. These 26 transactions totaled $183,657 out of the total expenditure population of $1,046,140. Charter Schools, 84.282 A non-statistical sample of nine goods and services transactions out of a population of 40 and the total population of two payroll transactions was selected for testing. There was no evidence of review on either of the two payroll transactions tested. These two payroll transactions totaled $39,049 out of the total expenditure population of $363,680. Education Stabilization Fund, 84.425 A non-statistical sample of 60 goods and services transactions out of a population of 245 and a non-statistical sample of 60 payroll transactions out of a population of 1920 was selected for testing. There was no evidence of review on any of the 120 transactions tested. These 120 transactions totaled $851,863 out of the total expenditure population of $2,608,399. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of costs charged to the program occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
Finding Number: 2022-013 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the RFR as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023
The School has policies and procedures which make reference to state regulation and law, but the policies have not been updated with sufficient clarity and detail to ensure compliance with federal law and standards. In addition, the contract provisions under the Federal Water Pollution Control Act as described in Appendix II to Part 200 were not included in a contract as required. Cause: The School did not have adequate internal controls to review its policy and procedures to include federal procurement requirements and ensure contracts contained all required provisions. Effect: The School may follow its documented procurement policies and not identify non-compliance with federal procurement law in cases where federal procurement law is more restrictive. In addition, contractors may not be aware of required terms and conditions. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 and Charter Schools, 84.282 The School?s procurement procedures were examined in their entirety. Child Nutrition Cluster, 10.555 The one applicable contract was selected for testing and was missing one of the required contract provisions. Repeat Finding from Prior Year: No Recommendation: We recommend the School review its procurement policy and include federal procurement requirements and ensure contracts contain all required provisions. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴2022-014: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Procurement, Suspension and Debarment Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555 and 84.282 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that a non-federal entity must use its own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procedures conform to applicable federal law and standards. In addition, Uniform Guidance requires contracts contain the applicable provisions described in Appendix II to Part 200 for contracts under federal awards. Condition: The School has policies and procedures which make reference to state regulation and law, but the policies have not been updated with sufficient clarity and detail to ensure compliance with federal law and standards. In addition, the contract provisions under the Federal Water Pollution Control Act as described in Appendix II to Part 200 were not included in a contract as required. Cause: The School did not have adequate internal controls to review its policy and procedures to include federal procurement requirements and ensure contracts contained all required provisions. Effect: The School may follow its documented procurement policies and not identify non-compliance with federal procurement law in cases where federal procurement law is more restrictive. In addition, contractors may not be aware of required terms and conditions. Questioned Costs: None noted Context/Sampling: Child Nutrition Cluster, 10.555 and Charter Schools, 84.282 The School?s procurement procedures were examined in their entirety. Child Nutrition Cluster, 10.555 The one applicable contract was selected for testing and was missing one of the required contract provisions. Repeat Finding from Prior Year: No Recommendation: We recommend the School review its procurement policy and include federal procurement requirements and ensure contracts contain all required provisions. Views of Responsible Officials: Management agrees with this finding.
Finding Number: 2022-014 ? Procurement, Suspension, and Debarment Corrective Action Plan: Academica Nevada, the School?s management company, and the School will complete an update of the procurement policies to ensure that federal law and standards are clearly detailed and defined. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023
Reimbursement requests submitted to the grantor did not have evidence of review by an individual independent of the preparation of the reimbursement request. Cause: The School did not have adequate internal controls to ensure review of reimbursement requests occurred or was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: A non-statistical sample of three reimbursement requests out of a population of five was selected for testing. There was no evidence of review on two reimbursement requests tested. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of reimbursement requests occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴2022-015: U.S. Department of Education Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Condition: Reimbursement requests submitted to the grantor did not have evidence of review by an individual independent of the preparation of the reimbursement request. Cause: The School did not have adequate internal controls to ensure review of reimbursement requests occurred or was documented. Effect: Unallowable costs may be charged to the program and not detected by the School. Questioned Costs: None noted Context/Sampling: A non-statistical sample of three reimbursement requests out of a population of five was selected for testing. There was no evidence of review on two reimbursement requests tested. Repeat Finding from Prior Year: No Recommendation: We recommend the School enhance internal controls to ensure review of reimbursement requests occurs and is documented. Views of Responsible Officials: Management agrees with this finding.
Finding Number: 2022-015 ? Reporting Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the RFR as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023
There was no evidence of review and approval on the preparation of the initial SEFA and adjustments were required to ensure it was fairly stated. Cause: The School did not have adequate internal controls to provide for the review of journal entries that allocate expenses to federal programs or the SEFA to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to correction, commodities for the Child Nutrition Cluster were misidentified as another program. The total aggregate affect of miscellaneous changes was an overstatement of the SEFA of $22,515 prior to correction. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year: Yes ? prior year finding 2021-002. Recommendation: We recommend the School enhance internal controls to provide for the review of journal entries that allocate expenses to federal programs and the SEFA to ensure total federal expenditures are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴2022-016: U.S. Department of Agriculture Passed through State of Nevada Department of Agriculture Child Nutrition Cluster: National School Lunch Program, 10.555 U.S. Department of Education Passed through State of Nevada Department of Education Charter Schools, 84.282 Passed through State of Nevada Public Charter School Authority COVID-19 Education Stabilization Fund, 84.425 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listings 10.555, 84.282, and 84.425 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School to prepare a Schedule of Expenditures of Federal Awards (SEFA). In addition, Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process of the SEFA. Condition: There was no evidence of review and approval on the preparation of the initial SEFA and adjustments were required to ensure it was fairly stated. Cause: The School did not have adequate internal controls to provide for the review of journal entries that allocate expenses to federal programs or the SEFA to ensure total federal expenditures were appropriately reported on the SEFA. Effect: Prior to correction, commodities for the Child Nutrition Cluster were misidentified as another program. The total aggregate affect of miscellaneous changes was an overstatement of the SEFA of $22,515 prior to correction. Questioned Costs: None noted Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year: Yes ? prior year finding 2021-002. Recommendation: We recommend the School enhance internal controls to provide for the review of journal entries that allocate expenses to federal programs and the SEFA to ensure total federal expenditures are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with this finding.
Finding Number: 2022-016 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has filled all the open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. The grant manager will reconcile all grants to ensure proper cutoff, with a secondary review performed by a member of management. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023
2021-002
FAC accepted this audit on August 14, 2022 — management decision was due February 14, 2023.
During the course of the audit, the engagement team identified multiple instances where the SEFA was not accurately prepared and presented. The engagement team identified this as a pervasive deficiency impacting all schools, as the SEFA was prepared by the same management personnel. Questioned Costs: None noted. Cause: The entity does not have an appropriate process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval. Effect or Potential Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA or if clusters are not appropriately identified. Recommendation: The School should develop a consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner. The School should design a process to retain documentation of the review process and the resolution of any issues identified. Views of Responsible Officials: The School concurs with the auditor?s findings and recommendations. The planned corrective actions are present in the School?s Corrective Action Plan attached as Appendix A to the Single Audit Report.
Show full finding ▾Hide full finding ▴Finding Number: 2021-002 ? Review and Approval of the Schedule of Expenditures of Federal Awards (SEFA) Government Department/Agency: U.S. Department of Education Program: Coronavirus Relief Fund CFDA #: 21.019 Award #: N/A Award Year: 7/21/2020 ? 12/30/2020 Government Department/Agency: U.S. Department of Education Program: Elementary and Secondary School Emergency Relief Fund (ESSER) CFDA #: 84.425D Award #: S425D200018 Award Year: 7/1/2020 ? 9/30/2021 Compiance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA. Condition: During the course of the audit, the engagement team identified multiple instances where the SEFA was not accurately prepared and presented. The engagement team identified this as a pervasive deficiency impacting all schools, as the SEFA was prepared by the same management personnel. Questioned Costs: None noted. Cause: The entity does not have an appropriate process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval. Effect or Potential Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA or if clusters are not appropriately identified. Recommendation: The School should develop a consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner. The School should design a process to retain documentation of the review process and the resolution of any issues identified. Views of Responsible Officials: The School concurs with the auditor?s findings and recommendations. The planned corrective actions are present in the School?s Corrective Action Plan attached as Appendix A to the Single Audit Report.
Finding Number: 2021-002 ? Review and Approval of the Schedule of Expenditures of Federal Awards (SEFA) Corrective Action Plan: In 2021, the office had downsized due to turnover in staff. While a process was in place for preparing the SEFA, a secondary review was not performed to verify resolution of outstanding items or variances. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has increased staffing and realigned staff responsibilities to provide additional oversight of the SEFA. On a monthly basis, the SEFA will be reviewed by a secondary reviewer to ensure their accuracy and resolution of variances. This review process will be documented and maintained. We will continue to work with the various members of management to ensure audit resolution is received for the unresolved findings listed above.
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