Nevada System of Higher Education Single Audit Report For ...

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Nevada System of Higher Education Single Audit Report

For the Year Ended June 30, 2018

College of Southern Nevada Desert Research Institute Great Basin College Nevada State College System Administration Truckee Meadows Community College University of Nevada,

Las Vegas University of Nevada, Reno Western Nevada College

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NEVADA SYSTEM OF HIGHER EDUCATION

BOARD OF REGENTS

Mr. Kevin J. Page, Chairman Dr. Jason Geddes, Vice Chair

Dr. Andrea Anderson Dr. Patrick R. Carter Mrs. Carol Del Carlo Dr. Mark W. Doubrava Mr. Trevor Hayes Mr. Sam Liebermann

Mrs. Cathy McAdoo Mr. John T. Moran Ms. Allison Stephens Mr. Rick Trachok Mr. Anthony L. Williams

Dean J. Gould, Chief of Staff

OFFICERS OF THE NEVADA SYSTEM OF HIGHER EDUCATION

Dr. Thom Reilly, Chancellor Nevada System of Higher Education

Dr. Marc A. Johnson, President University of Nevada, Reno

Dr. Federico Zaragoza, President College of Southern Nevada

Dr. Karin Hilgersom, President Truckee Meadows Community College

Dr. Kristen Averyt, President Desert Research Institute

Dr. Marta Meana, Acting President University of Nevada, Las Vegas

Ms. Joyce Helens, President Great Basin College

Dr. Vincent Solis, President Western Nevada College

Mr. Bart J. Patterson, President Nevada State College

Document Prepared by the Finance Department Office of the Chancellor

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NEVADA SYSTEM OF HIGHER EDUCATION SINGLE AUDIT REPORT

FOR THE YEAR ENDED JUNE 30, 2018 TABLE OF CONTENTS

PAGE NO. INTRODUCTION

Background ................................................................................................................................. 5 - 7 FINANCIAL STATEMENTS

For the year ended June 30, 2018 (Report of Independent Auditors ? pages 13-15) ............................................................................... 9 - 79 SUPPLEMENTARY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ................... 81 - 207 NOTES TO SUPPLEMENTARY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS .................................................................................................................. 208 - 209 REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ................. 210 - 211 REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON COMPLIANCE FOR EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY UNIFORM GUIDANCE................................................................................... 212 - 214 SCHEDULE OF FINDINGS AND QUESTIONED COSTS ......................................................... 215 ? 229 NSHE RESPONSES TO THE SCHEDULE OF FINDINGS AND QUESTIONED COSTS ........ 230 - 245 PRIOR YEAR SCHEDULE OF FINDINGS AND QUESTIONED COSTS ................................ 246 ? 257 STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS ....................................... 258 - 262

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NEVADA SYSTEM OF HIGHER EDUCATION SINGLE AUDIT REPORT

FOR THE YEAR ENDED JUNE 30, 2018 INTRODUCTION

BACKGROUND The Nevada System of Higher Education (NSHE) is a state-supported, land grant institution

established by the Nevada State Constitution of 1864. It began instruction in 1874. NSHE is fully accredited by the Northwest Association of Schools and Colleges. Nine separate institutions comprise the NSHE and include:

? University of Nevada, Reno (UNR) ? University of Nevada, Las Vegas (UNLV) ? Nevada State College (NSC) ? Desert Research Institute (DRI) ? Truckee Meadows Community College (TMCC) ? College of Southern Nevada (CSN) ? Western Nevada College (WNC) ? Great Basin College (GBC) ? Nevada System of Higher Education Administration There are eight controllers' offices within the NSHE located in Reno, Carson City, Elko, Las Vegas and Henderson. The controllers' offices are responsible for the financial management of research grants. The Office of Contracts and Grants within the respective controllers' offices are responsible for the maintenance of financial records and compliance with terms and conditions of the grants that are generally applicable. Compliance with terms and conditions applicable to certain grants and other agreements is the specific responsibility of the relevant principal investigator.

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