EIN: 886000999
UEI: XUJLNWWA7NK3
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 12, 2023. 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 March 12, 2024 (895 days ago).
What is a management decision? →An accounting error occurred related to the preparation of the District?s January 26, 2023 Request for Reimbursement (RFR). This error consisted of the duplication of expenses totaling $398,578, which resulted in an excess reimbursement to the District of that amount on March 9, 2023. Criteria: Costs submitted for reimbursement must be in accordance with generally accepted accounting principles (GAAP); be accorded consistent treatment; and, be adequately documented. Cause: While procedures exist for supervisory approval of the District?s submission of Requests for Reimbursement (RFR), the turnover in key positions resulted in difficulties preparing timely and accurate RFRs. Effect: The portion of the reimbursement attributable to the accounting error may be disallowed. Context: The RFR was submitted on January 26, 2023 for expenditures incurred for the period ended June 30, 2022, as follows: Please see Schedule of Findings and Questioned Costs for table. Recommendation: The District should verify the accuracy of all RFRs prior to submission for reimbursement. Additionally, as discussed in Finding 2022-3, the District should comply with the following condition of award: Questioned Cost: $398,578.
Show full finding ▾Hide full finding ▴Finding #2022-2 ? Material Weakness ? Requests for Reimbursement (RFR) U.S. DEPARTMENT OF EDUCATION Passed through the Nevada Department of Education ARP ESSER III ? CFDA #84.425U Grant Period: 7/1/20 through 9/30/24 Compliance Requirement: L (Reporting) Condition: An accounting error occurred related to the preparation of the District?s January 26, 2023 Request for Reimbursement (RFR). This error consisted of the duplication of expenses totaling $398,578, which resulted in an excess reimbursement to the District of that amount on March 9, 2023. Criteria: Costs submitted for reimbursement must be in accordance with generally accepted accounting principles (GAAP); be accorded consistent treatment; and, be adequately documented. Cause: While procedures exist for supervisory approval of the District?s submission of Requests for Reimbursement (RFR), the turnover in key positions resulted in difficulties preparing timely and accurate RFRs. Effect: The portion of the reimbursement attributable to the accounting error may be disallowed. Context: The RFR was submitted on January 26, 2023 for expenditures incurred for the period ended June 30, 2022, as follows: Please see Schedule of Findings and Questioned Costs for table. Recommendation: The District should verify the accuracy of all RFRs prior to submission for reimbursement. Additionally, as discussed in Finding 2022-3, the District should comply with the following condition of award: Questioned Cost: $398,578.
Views of Responsible Officials and Planned Correction Action: The Grants and Business Departments have worked together to create a process with appropriate checks and balances regarding moving expenses across individual grants and major funds. This process will consist of multiple levels of approval and specific documentation. Any entries will be processed in a timely manner and all expenditure reports will be checked for errors monthly. This process will ensure that expenditure reports are accurate at the time they are submitted for reimbursement.
Requests for Reimbursement (RFR) were not submitted on a timely basis. Criteria: The grant award notifications for several of the District?s grants included the following condition of award: The recipient agrees that Request for Reimbursement (RFR) must be submitted by the 15th of each month for expenditures incurred in previous month. Cause: Turnover in key personnel responsible for the preparation, approval, and submission of RFRs precluded timely submission. Effect: The District advanced funds from its General Fund to cover the expenditures related to several of its most significant grants. Context: RFRs for the programs reported in this finding and which were deemed to not be timely were as follows: See Schedule of Findings and Questioned Costs. Recommendation: The District should implement proper controls to ensure compliance with the conditions of the grant awards regarding submission of the RFR. Questioned Cost: None.
Show full finding ▾Hide full finding ▴Condition: Requests for Reimbursement (RFR) were not submitted on a timely basis. Criteria: The grant award notifications for several of the District?s grants included the following condition of award: The recipient agrees that Request for Reimbursement (RFR) must be submitted by the 15th of each month for expenditures incurred in previous month. Cause: Turnover in key personnel responsible for the preparation, approval, and submission of RFRs precluded timely submission. Effect: The District advanced funds from its General Fund to cover the expenditures related to several of its most significant grants. Context: RFRs for the programs reported in this finding and which were deemed to not be timely were as follows: See Schedule of Findings and Questioned Costs. Recommendation: The District should implement proper controls to ensure compliance with the conditions of the grant awards regarding submission of the RFR. Questioned Cost: None.
Views of Responsible Officials and Planned Correction Action: The Grants Department was approved by the Nevada Department of Education to submit RFRs on a quarterly basis in FY23. The Grants Department has followed this approval and submitted all requests by the 15th day of the month following the quarter-end.
FAC accepted this audit on December 19, 2016 — management decision was due June 19, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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