FAC Explorer

Audit 12085

FY End
2023-06-30
Total Expended
$13.13M
Findings
4
Programs
32
Organization: City of North Las Vegas (NV)
Year: 2023 Accepted: 2024-01-17
Auditor: Crowe LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8813 2023-001 Significant Deficiency - L
8814 2023-002 Significant Deficiency - L
585255 2023-001 Significant Deficiency - L
585256 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.31M Yes 0
97.083 Staffing for Adequate Fire and Emergency Response (safer) $1.67M - 0
14.218 Community Development Block Grants/entitlement Grants $762,899 Yes 0
14.231 Emergency Solutions Grant Program $142,852 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $140,259 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $137,811 - 0
16.575 Crime Victim Assistance $111,156 - 0
16.922 Equitable Sharing Program $110,081 - 0
21.023 Emergency Rental Assistance Program $107,615 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $95,876 - 0
11.302 Economic Development_support for Planning Organizations $80,000 - 0
97.044 Assistance to Firefighters Grant $71,989 - 0
14.239 Home Investment Partnerships Program $68,602 - 0
45.310 Grants to States $68,269 - 0
16.710 Public Safety Partnership and Community Policing Grants $66,221 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $61,980 - 0
20.600 State and Community Highway Safety $61,079 - 0
20.616 National Priority Safety Programs $56,852 - 0
16.593 Residential Substance Abuse Treatment for State Prisoners $52,404 - 0
16.588 Violence Against Women Formula Grants $51,311 - 0
97.042 Emergency Management Performance Grants $50,205 - 0
20.205 Highway Planning and Construction $46,104 Yes 0
16.543 Missing Children's Assistance $44,140 - 0
16.043 Veterans Treatment Court Discretionary Grant Program $25,026 - 0
16.048 Jabara-Heyer No Hate Act Program $18,302 - 0
16.833 National Sexual Assault Kit Initiative $14,455 - 0
16.609 Project Safe Neighborhoods $11,783 - 0
97.067 Homeland Security Grant Program $11,202 - 0
45.164 Promotion of the Humanities_public Programs $6,492 - 0
15.235 Southern Nevada Public Land Management $5,319 - 0
14.256 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $4,454 - 0
32.009 Emergency Connectivity Fund Program $1,223 - 0

Contacts

Name Title Type
MJ9NM8SSYRD1 Jessica Dioquino Auditee
7026332074 Michelle Buss Auditor
No contacts on file

Notes to SEFA

Title: REPORTING ENTITY Accounting Policies: The accompanying supplementary schedule of expenditures of federal awards (the Schedule) presents the activity of all federal financial assistance programs of the City of North Las Vegas (the City). The reporting entity is defined in Note 1 to the basic financial statements. The Schedule includes all federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other government agencies. The Schedule includes the federal grant activity of the City and is presented on the accrual basis of accounting. The information in the Schedule is presented in accordance with the requirements of the Uniform Guidance 2 CFR §200. De Minimis Rate Used: Both Rate Explanation: For fiscal year 2023, either the de minimis indirect cost rate of 10% was utilized or the negotiated indirect cost rate of 28.48% was utilized, depending on the award conditions. The accompanying supplementary schedule of expenditures of federal awards (the Schedule) presents the activity of all federal financial assistance programs of the City of North Las Vegas (the City). The reporting entity is defined in Note 1 to the basic financial statements. The Schedule includes all federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other government agencies.
Title: BASIS OF PRESENTATION Accounting Policies: The accompanying supplementary schedule of expenditures of federal awards (the Schedule) presents the activity of all federal financial assistance programs of the City of North Las Vegas (the City). The reporting entity is defined in Note 1 to the basic financial statements. The Schedule includes all federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other government agencies. The Schedule includes the federal grant activity of the City and is presented on the accrual basis of accounting. The information in the Schedule is presented in accordance with the requirements of the Uniform Guidance 2 CFR §200. De Minimis Rate Used: Both Rate Explanation: For fiscal year 2023, either the de minimis indirect cost rate of 10% was utilized or the negotiated indirect cost rate of 28.48% was utilized, depending on the award conditions. The Schedule includes the federal grant activity of the City and is presented on the accrual basis of accounting. The information in the Schedule is presented in accordance with the requirements of the Uniform Guidance 2 CFR §200.
Title: INDIRECT COST RATE Accounting Policies: The accompanying supplementary schedule of expenditures of federal awards (the Schedule) presents the activity of all federal financial assistance programs of the City of North Las Vegas (the City). The reporting entity is defined in Note 1 to the basic financial statements. The Schedule includes all federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other government agencies. The Schedule includes the federal grant activity of the City and is presented on the accrual basis of accounting. The information in the Schedule is presented in accordance with the requirements of the Uniform Guidance 2 CFR §200. De Minimis Rate Used: Both Rate Explanation: For fiscal year 2023, either the de minimis indirect cost rate of 10% was utilized or the negotiated indirect cost rate of 28.48% was utilized, depending on the award conditions. For fiscal year 2023, either the de minimis indirect cost rate of 10% was utilized or the negotiated indirect cost rate of 28.48% was utilized, depending on the award conditions.
Title: OUTSTANDING LOAN BALANCES Accounting Policies: The accompanying supplementary schedule of expenditures of federal awards (the Schedule) presents the activity of all federal financial assistance programs of the City of North Las Vegas (the City). The reporting entity is defined in Note 1 to the basic financial statements. The Schedule includes all federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other government agencies. The Schedule includes the federal grant activity of the City and is presented on the accrual basis of accounting. The information in the Schedule is presented in accordance with the requirements of the Uniform Guidance 2 CFR §200. De Minimis Rate Used: Both Rate Explanation: For fiscal year 2023, either the de minimis indirect cost rate of 10% was utilized or the negotiated indirect cost rate of 28.48% was utilized, depending on the award conditions. As of June 30, 2023, outstanding loan balances were as follows:

Finding Details

Finding 2023-001
For the Community Development Block Grant, the City did not have adequate documentation of internal controls in place related to the program’s reporting of the Quarterly Financial Reports or the Financial Summary Report.
Finding 2023-002
For the Community Development Block Grant Program, the City did not submit reports in a timely manner. The City did not comply with the requirement to report the information no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award modification was made.
Finding 2023-001
For the Community Development Block Grant, the City did not have adequate documentation of internal controls in place related to the program’s reporting of the Quarterly Financial Reports or the Financial Summary Report.
Finding 2023-002
For the Community Development Block Grant Program, the City did not submit reports in a timely manner. The City did not comply with the requirement to report the information no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award modification was made.