FAC Explorer

Audit 10415

FY End
2023-06-30
Total Expended
$1.05M
Findings
4
Programs
13
Organization: Pershing County, Nevada (NV)
Year: 2023 Accepted: 2024-01-09
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7974 2023-002 Significant Deficiency - I
7975 2023-002 Significant Deficiency - I
584416 2023-002 Significant Deficiency - I
584417 2023-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $391,975 - 0
93.563 Child Support Enforcement $161,768 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $94,456 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $79,404 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $27,990 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $20,000 Yes 1
97.042 Emergency Management Performance Grants $14,983 - 0
93.053 Nutrition Services Incentive Program $11,928 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $11,321 - 0
45.310 Grants to States $4,700 - 0
20.106 Airport Improvement Program $3,967 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $3,873 - 0
20.600 State and Community Highway Safety $1,790 - 0

Contacts

Name Title Type
NKFYECJG42K5 Rene Childs Auditee
7752732408 Teri Gage Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. Pershing County receives the Distribution of Receipts to State and Local Governments program in a custodial capacity. As such, amounts are recorded in the Custodial Fund, Intergovernmental. De Minimis Rate Used: N Rate Explanation: Pershing County has not elected to use the 10% de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Pershing County under programs of the federal government for the year ended June 30, 2023. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Pershing County, it is not intended to and does not present the financial position, changes in financial position, or cash flows of Pershing County.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. Pershing County receives the Distribution of Receipts to State and Local Governments program in a custodial capacity. As such, amounts are recorded in the Custodial Fund, Intergovernmental. De Minimis Rate Used: N Rate Explanation: Pershing County has not elected to use the 10% de minimis cost rate. Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. Pershing County receives the Distribution of Receipts to State and Local Governments program in a custodial capacity. As such, amounts are recorded in the Custodial Fund, Intergovernmental.
Title: Note 3 - Indirect Cost Rate Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. Pershing County receives the Distribution of Receipts to State and Local Governments program in a custodial capacity. As such, amounts are recorded in the Custodial Fund, Intergovernmental. De Minimis Rate Used: N Rate Explanation: Pershing County has not elected to use the 10% de minimis cost rate. Pershing County has not elected to use the 10% de minimis cost rate.
Title: Note 4 - Use of Minibus Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. Pershing County receives the Distribution of Receipts to State and Local Governments program in a custodial capacity. As such, amounts are recorded in the Custodial Fund, Intergovernmental. De Minimis Rate Used: N Rate Explanation: Pershing County has not elected to use the 10% de minimis cost rate. Pershing County receives no monies from the Enhanced Mobility of Seniors and Individuals with Disabilities program. The County received the use of a minibus for the Senior Citizens Center. The non-cash assistance is calculated according to the calculated value (based on the federal cost of the vehicle) received during fiscal year 2023.

Finding Details

Finding 2023-002
U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Funds, 21.027 Procurement, Suspension, and Debarment Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 21.027 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 contracts contain the applicable provisions described in Appendix II to Part 200 for contracts under federal awards. Non-federal entities are prohibited from contracting under covered transactions to parties that are suspended or debarred. Non-federal entities may verify that a party is not suspended or debarred by checking the Excluded Parties List System, collecting a certification from the entity, or adding a clause or condition to the covered transaction vehicle. (2 CFR 200.214, 2 CFR Part 180). Condition: Suspension and debarment verification procedures were not performed prior to entering into covered transactions. Cause: Pershing County did not have adequate internal controls to ensure suspension and debarment verification procedures were performed prior to entering into all covered transactions. Effect: Contractors may not be aware of required terms and conditions and payments could be made to recipients who are suspended or debarred. Questioned Costs: None. Context/Sampling: The total population of two contracts subject to suspension and debarment verification procedures were selected for testing. Suspension and debarment procedures were not performed for either contract. Repeat Finding from Prior Year: No. Recommendation: We recommend the County enhance internal controls to ensure all contracts under federal awards contain the applicable provisions related to suspension and debarment or other procedures are performed to verify that the party is not suspended or debarred. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-002
U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Funds, 21.027 Procurement, Suspension, and Debarment Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 21.027 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 contracts contain the applicable provisions described in Appendix II to Part 200 for contracts under federal awards. Non-federal entities are prohibited from contracting under covered transactions to parties that are suspended or debarred. Non-federal entities may verify that a party is not suspended or debarred by checking the Excluded Parties List System, collecting a certification from the entity, or adding a clause or condition to the covered transaction vehicle. (2 CFR 200.214, 2 CFR Part 180). Condition: Suspension and debarment verification procedures were not performed prior to entering into covered transactions. Cause: Pershing County did not have adequate internal controls to ensure suspension and debarment verification procedures were performed prior to entering into all covered transactions. Effect: Contractors may not be aware of required terms and conditions and payments could be made to recipients who are suspended or debarred. Questioned Costs: None. Context/Sampling: The total population of two contracts subject to suspension and debarment verification procedures were selected for testing. Suspension and debarment procedures were not performed for either contract. Repeat Finding from Prior Year: No. Recommendation: We recommend the County enhance internal controls to ensure all contracts under federal awards contain the applicable provisions related to suspension and debarment or other procedures are performed to verify that the party is not suspended or debarred. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-002
U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Funds, 21.027 Procurement, Suspension, and Debarment Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 21.027 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 contracts contain the applicable provisions described in Appendix II to Part 200 for contracts under federal awards. Non-federal entities are prohibited from contracting under covered transactions to parties that are suspended or debarred. Non-federal entities may verify that a party is not suspended or debarred by checking the Excluded Parties List System, collecting a certification from the entity, or adding a clause or condition to the covered transaction vehicle. (2 CFR 200.214, 2 CFR Part 180). Condition: Suspension and debarment verification procedures were not performed prior to entering into covered transactions. Cause: Pershing County did not have adequate internal controls to ensure suspension and debarment verification procedures were performed prior to entering into all covered transactions. Effect: Contractors may not be aware of required terms and conditions and payments could be made to recipients who are suspended or debarred. Questioned Costs: None. Context/Sampling: The total population of two contracts subject to suspension and debarment verification procedures were selected for testing. Suspension and debarment procedures were not performed for either contract. Repeat Finding from Prior Year: No. Recommendation: We recommend the County enhance internal controls to ensure all contracts under federal awards contain the applicable provisions related to suspension and debarment or other procedures are performed to verify that the party is not suspended or debarred. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-002
U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Funds, 21.027 Procurement, Suspension, and Debarment Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 21.027 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 contracts contain the applicable provisions described in Appendix II to Part 200 for contracts under federal awards. Non-federal entities are prohibited from contracting under covered transactions to parties that are suspended or debarred. Non-federal entities may verify that a party is not suspended or debarred by checking the Excluded Parties List System, collecting a certification from the entity, or adding a clause or condition to the covered transaction vehicle. (2 CFR 200.214, 2 CFR Part 180). Condition: Suspension and debarment verification procedures were not performed prior to entering into covered transactions. Cause: Pershing County did not have adequate internal controls to ensure suspension and debarment verification procedures were performed prior to entering into all covered transactions. Effect: Contractors may not be aware of required terms and conditions and payments could be made to recipients who are suspended or debarred. Questioned Costs: None. Context/Sampling: The total population of two contracts subject to suspension and debarment verification procedures were selected for testing. Suspension and debarment procedures were not performed for either contract. Repeat Finding from Prior Year: No. Recommendation: We recommend the County enhance internal controls to ensure all contracts under federal awards contain the applicable provisions related to suspension and debarment or other procedures are performed to verify that the party is not suspended or debarred. Views of Responsible Officials: Management agrees with the finding.