FAC Explorer

Audit 294948

FY End
2023-06-30
Total Expended
$2.62M
Findings
2
Programs
21
Organization: Humboldt County (NV)
Year: 2023 Accepted: 2024-03-13
Auditor: Drake Rose & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
375858 2023-004 Significant Deficiency - M
952300 2023-004 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.13M Yes 1
20.509 Formula Grants for Rural Areas and Tribal Transit Program $201,460 - 0
10.665 Schools and Roads - Grants to States $168,647 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $106,753 - 0
66.458 Capitalization Grants for Clean Water State Revolving Funds $85,446 - 0
21.032 Local Assistance and Tribal Consistency Fund $39,909 - 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $34,465 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $24,696 - 0
93.563 Child Support Enforcement $19,360 - 0
16.607 Bulletproof Vest Partnership Program $18,170 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $15,301 - 0
15.611 Wildlife Restoration and Basic Hunter Education $13,586 - 0
45.310 Grants to States $10,000 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $9,800 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $9,778 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $9,562 - 0
20.600 State and Community Highway Safety $9,246 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $6,818 - 0
16.606 State Criminal Alien Assistance Program $5,870 - 0
20.616 National Priority Safety Programs $4,771 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $3,156 - 0

Contacts

Name Title Type
KLALL7NUE593 Gina Rackley Auditee
7756236467 Tara Larson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the modified accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) presents the expenditure activity of all federal awards programs of Humboldt County (the County) for the year ended June 30, 2023. The County's reporting entity is defined in Note 1 to its basic financial statements. All expenditures of federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included in the schedule. The information in this Schedule 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 the County, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the County.
Title: Relationship to the Basic Financial Statements Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the modified accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures of federal awards have been included in the individual funds of the County as follows: General Fund $ 1,637,245 Major Special Revenue Funds 197,785 Nonmajor Special Revenue Funds 357,665 Major Enterprise Funds 341,619 Nonmajor Enterprise Funds 88,371 $ 2,622,685

Finding Details

Finding 2023-004
Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.330, .331, and .332 requires that, as a pass-through entity, the County is responsible for identifying and reporting to the subrecipient the award information and applicable requirements to carrying out the award, as well as monitoring the activities of the subrecipient to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Condition and Cause: Due to inadequate internal controls, the County did not provide complete and accurate subaward information to the subrecipient and monitoring procedures were not performed. Effect/Potential Effect: Noncompliance at the subrecipient level may occur and not be detected by the County. Questioned Costs: None noted. Context: The County passed $341,619 through to the McDermitt GID and did not perform adequate procedures to ensure subrecipient compliance. This is not, however, deemed to be a questioned cost as no instances of material non-compliance were noted during our testing of the subrecipient’s grant activities. Recommendation: Internal control procedures should be enhanced to ensure compliance with subrecipient monitoring requirements. Views of Responsible Officials and Planned Corrective Actions: The Humboldt County agrees with this finding and will enhance control procedures as recommended. Repeat Finding from Prior Year: No
Finding 2023-004
Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.330, .331, and .332 requires that, as a pass-through entity, the County is responsible for identifying and reporting to the subrecipient the award information and applicable requirements to carrying out the award, as well as monitoring the activities of the subrecipient to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Condition and Cause: Due to inadequate internal controls, the County did not provide complete and accurate subaward information to the subrecipient and monitoring procedures were not performed. Effect/Potential Effect: Noncompliance at the subrecipient level may occur and not be detected by the County. Questioned Costs: None noted. Context: The County passed $341,619 through to the McDermitt GID and did not perform adequate procedures to ensure subrecipient compliance. This is not, however, deemed to be a questioned cost as no instances of material non-compliance were noted during our testing of the subrecipient’s grant activities. Recommendation: Internal control procedures should be enhanced to ensure compliance with subrecipient monitoring requirements. Views of Responsible Officials and Planned Corrective Actions: The Humboldt County agrees with this finding and will enhance control procedures as recommended. Repeat Finding from Prior Year: No