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

Nevada System of Higher Education

Single Audit Report

For the Year Ended June 30, 2019

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

Dr. Jason Geddes, Chairman

Dr. Mark Doubrava,Vice Chair

Mrs. Cathy McAdoo

Mr. Donald McMichael Sr.

Mr. John T. Moran

Mr. Kevin Page

Ms. Laura Perkins

Mr. Rick Trachok

Dr. Patrick R. Carter

Ms. Amy J. Carvalho

Mrs. Carol Del Carlo

Mr. Trevor Hayes

Mr. Sam Liebermann

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. Marta Meana, Acting President

University of Nevada, Las Vegas

Dr. Federico Zaragoza, President

College of Southern Nevada

Ms. Joyce Helens, President Great

Basin College

Dr. Karen Hilgersom, President

Truckee Meadows Community College

Dr. Vincent Solis, President

Western Nevada College

Dr. Kumud Acharya, Interim President

Desert Research Institute

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, 2019

TABLE OF CONTENTS

PAGE NO.

INTRODUCTION

Background ................................................................................................................................. 5 - 7

FINANCIAL STATEMENTS

For the year ended June 30, 2019

(Report of Independent Auditors ¨C pages 11-13) ............................................................................... 9 - 78

SUPPLEMENTARY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ................... 79 - 211

NOTES TO SUPPLEMENTARY SCHEDULE OF EXPENDITURES OF

FEDERAL AWARDS .................................................................................................................. 212 - 213

REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON INTERNAL

CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER

MATTERS IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ................. 214 - 215

REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ON COMPLIANCE

FOR EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE

REQUIRED BY UNIFORM GUIDANCE ................................................................................... 216 - 218

SCHEDULE OF FINDINGS AND QUESTIONED COSTS ......................................................... 219 ¨C 229

NSHE RESPONSES TO THE SCHEDULE OF FINDINGS AND QUESTIONED COSTS ........ 230 - 247

PRIOR YEAR SCHEDULE OF FINDINGS AND QUESTIONED COSTS ................................ 248 ¨C 260

STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS ....................................... 261 - 266

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NEVADA SYSTEM OF HIGHER EDUCATION

SINGLE AUDIT REPORT

FOR THE YEAR ENDED JUNE 30, 2019

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:

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University of Nevada, Reno (UNR)

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University of Nevada, Las Vegas (UNLV)

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Nevada State College (NSC)

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Desert Research Institute (DRI)

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Truckee Meadows Community College (TMCC)

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College of Southern Nevada (CSN)

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Western Nevada College (WNC)

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Great Basin College (GBC)

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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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