CLARK COUNTY SCHOOL DISTRICT

2025-003: U.S. Department of Education Magnet Schools Assistance, Assistance Listing #84.165 Reporting Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards (grant years 2024 and 2025) and included under Assistance Listing 84.165 on the Schedule of Expenditures of Federal Awards. Criteria: The OMB Compliance Supplement requires that reports submitted to the grantor include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. The U.S. Department of Education requires the grant recipient to collect and report certain data (i.e., demographics and participation) under the program. Therefore, a Grant Performance Report is required to be submitted by the U.S. Department of Education. Condition: Enrollment total was reported inaccurately to the U.S. Department of Education. Cause: The Clark County School District (the District) did not have adequate internal controls to ensure the Grant Performance Reports were accurate. Effect: Inaccurate information was reported to the U.S. Department of Education. Questioned Costs: None Context/Sampling: The entire population of two Performance Reports submitted during the year was selected for testing. The following was noted for the Spring Performance Report (submitted June 11, 2025): Originally Reported Actual Total students enrolled in Cram, Brian and Teri Middle School as of October 1, 2024 495 1,431 Repeat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure the Performance Reports are accurate. Views of Responsible Officials: Management agrees with this finding. See the Corrective Action Plan for steps to be taken.

Finding 2025-003 Finding Summary: The enrollment total on the Grant Performance Report was reported inaccurately for Cram, Brian and Teri Middle School to the U.S. Department of Education. The discrepancies were the result of data entry errors during the report submission. These errors were not intentional and were identified during the audit review process. All identified inaccuracies will be corrected in the next reporting window. Responsible Individuals: Anna Colquitt, Chief Strategy Officer Corrective Action Plan: Federal grant reporting procedures were updated to include additional steps for reconciling financial and programmatic data before submission. A dual-review system was implemented where both the grant administration office and the program office verify reports before submission. The district is committed to maintaining compliance with all federal reporting requirements. Through enhanced review processes, we will ensure that all future Magnet School Assistance Program reports are accurate, complete, and timely. Anticipated completion Date: June 30, 2026

2023-005: U.S. Department of Education Passed through the Nevada Department of Education Gaining Early Awareness and Readiness for Undergraduate Programs, Assistance Listing #84.334 Reporting Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards included under Assistance Listing 84.334 on the Schedule of Expenditures of Federal Awards. Criteria: The OMB Compliance Supplement requires that reports submitted to the grantor include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. The U.S. Department of Education requires the Nevada Department of Education to collect and report student demographic and academic progress data; student/parent participation data; and student follow-up data at participating schools under the program. Therefore, an Interim Performance Report is required to be submitted by the Nevada Department of Education. Condition: Participation totals was reported inaccurately to the Nevada Department of Education. Cause: The Clark County School District (the District) did not have adequate internal controls to ensure the Interim Performance Reports were accurate. Effect: Inaccurate information was reported to the Nevada Department of Education. Questioned Costs: None Context/Sampling: The entire population of three Interim Performance Reports submitted during the year was selected for testing. The following was noted for the Clark High School Report: Repat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure the Interim Performance Reports are accurate. Views of Responsible Officials: Management agrees with this finding. See the Corrective Action Plan for steps to be taken.

Finding 2023-005 Federal Agency Name: U.S. Department of Education Passed through the Nevada Department of Education Program Name: Gaining Early Awareness and Readiness for Undergraduate Programs CFDA #84.334 Finding Summary: The U.S. Department of Education requires the Nevada Department of Education to collect and report student demographic and academic progress data; student/parent participation data; and student follow‐up data at participating schools under the program. Therefore, an Interim Performance Report is required to be submitted by the Nevada Department of Education. Participation totals were reported inaccurately to the Nevada Department of Education. The District did not have adequate internal controls to ensure the Interim Performance Reports were accurate. Responsible Individuals: Deb Hegna, Director III, Grants Development and Administration Corrective Action Plan: The following controls were developed to ensure Clark County School District Interim Performance Reports are accurate. Anticipated Completion Date: June 30, 2024