FAC Explorer

Audit 300712

FY End
2023-06-30
Total Expended
$6.21M
Findings
20
Programs
8
Organization: Eighth Judicial District Court (NV)
Year: 2023 Accepted: 2024-03-29
Auditor: Crowe LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
389811 2023-001 Significant Deficiency - A
389812 2023-001 Significant Deficiency - A
389813 2023-001 Significant Deficiency - A
389814 2023-001 Significant Deficiency - A
389815 2023-001 Significant Deficiency - A
389816 2023-001 Significant Deficiency - A
389817 2023-001 Significant Deficiency - A
389818 2023-001 Significant Deficiency - A
389819 2023-001 Significant Deficiency - A
389820 2023-001 Significant Deficiency - A
966253 2023-001 Significant Deficiency - A
966254 2023-001 Significant Deficiency - A
966255 2023-001 Significant Deficiency - A
966256 2023-001 Significant Deficiency - A
966257 2023-001 Significant Deficiency - A
966258 2023-001 Significant Deficiency - A
966259 2023-001 Significant Deficiency - A
966260 2023-001 Significant Deficiency - A
966261 2023-001 Significant Deficiency - A
966262 2023-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
93.563 Child Support Enforcement $1.42M Yes 1
93.788 Opioid Str $969,797 Yes 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $556,526 Yes 1
93.958 Block Grants for Community Mental Health Services $272,268 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $81,131 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $50,891 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $46,900 - 0
20.616 National Priority Safety Programs $38,918 - 0

Contacts

Name Title Type
HJQTCMGPJKZ3 Jennifer Garcia Auditee
7026710790 Katherine Lai Auditor
No contacts on file

Notes to SEFA

Title: 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 reimburse. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The Court 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 the Eighth Judicial District Court, a discretely presented component unit of Clark County, Nevada (the Court) 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 the Court, it is not intended to and does not present the financial position, changes in net position/fund balance, or cash flows of the Court.
Title: 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 reimburse. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The Court 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 reimburse.
Title: 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 reimburse. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The Court has not elected to use the 10% de minimis cost rate. The Court has not elected to use the 10% de minimis cost rate.
Title: Block Grants for Prevention and Treatment of Substance Abuse 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 reimburse. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The Court has not elected to use the 10% de minimis cost rate. During the year ended June 30, 2023, expenditures totaling $3,289,977 were received from the State of Nevada Division of Public and Behavioral Health. The grant agreements were a mixture of both federal (Federal Financial Assistance Listing) and state awards. The Division of Public and Behavioral Health provided the Court with the amount of federal funds included. Therefore, only the federal amounts have been included in the accompanying schedules of expenditures of federal awards.

Finding Details

Finding 2023-001
Finding 2023-001 – Internal Controls Over Payroll Charges of Employees Funded by Grants (Significant Deficiency) Impacted Federal Programs: Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Department of Welfare and Supportive Services Program: Child Support Enforcement Assistance Listing No.: 93.563 Federal Award Number: Interlocal Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Community Mental Health Services Assistance Listing No.: 93.958 Federal Award Number: B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing No.: 93.959 Federal Award Number: B08TI084628, B08TI083130-01, B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: Nevada System of Higher Education Program: Opioid STR Assistance Listing No.: 93.788 Federal Award Number: H79TI083310 Award Year: Fiscal year 2022-2023 Category of Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Title 2, Subtitle A, Chapter II, Part 200 Subpart E, paragraph 430 of the Code of Federal Regulations stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; Encompass both Federally assisted, and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity's written policy; Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non- Federal award, an indirect cost activity and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity; Comply with the established accounting policies and practices of the non-Federal entity. Condition: Our walkthrough of internal controls over payroll transactions charged against federal grants identified that while the Court reviews all expenditures submitted for reimbursement, they did not have individual time certifications completed by employees 100% funded solely through grants to ensure only program eligible activities were worked on during the year. Cause: Management did not have employees complete individual time certifications for those employees 100% funded solely through grants. Effect: Grants could be charged for service time and employee effort which were not performed for eligible program activities. Questioned Costs: None Context: These programs had roughly $5.5m in total federal expenditures of which $1.72m (31%) were related to payroll. Across the programs Crowe tested 80 payroll transactions and did not identify any instances of noncompliance. Recommendation: We recommend that Court employees 100% funded solely by grant programs periodically certify their time and effort assigned to the respective grant through which they are funded and their supervisor approve the certification.
Finding 2023-001
Finding 2023-001 – Internal Controls Over Payroll Charges of Employees Funded by Grants (Significant Deficiency) Impacted Federal Programs: Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Department of Welfare and Supportive Services Program: Child Support Enforcement Assistance Listing No.: 93.563 Federal Award Number: Interlocal Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Community Mental Health Services Assistance Listing No.: 93.958 Federal Award Number: B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing No.: 93.959 Federal Award Number: B08TI084628, B08TI083130-01, B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: Nevada System of Higher Education Program: Opioid STR Assistance Listing No.: 93.788 Federal Award Number: H79TI083310 Award Year: Fiscal year 2022-2023 Category of Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Title 2, Subtitle A, Chapter II, Part 200 Subpart E, paragraph 430 of the Code of Federal Regulations stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; Encompass both Federally assisted, and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity's written policy; Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non- Federal award, an indirect cost activity and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity; Comply with the established accounting policies and practices of the non-Federal entity. Condition: Our walkthrough of internal controls over payroll transactions charged against federal grants identified that while the Court reviews all expenditures submitted for reimbursement, they did not have individual time certifications completed by employees 100% funded solely through grants to ensure only program eligible activities were worked on during the year. Cause: Management did not have employees complete individual time certifications for those employees 100% funded solely through grants. Effect: Grants could be charged for service time and employee effort which were not performed for eligible program activities. Questioned Costs: None Context: These programs had roughly $5.5m in total federal expenditures of which $1.72m (31%) were related to payroll. Across the programs Crowe tested 80 payroll transactions and did not identify any instances of noncompliance. Recommendation: We recommend that Court employees 100% funded solely by grant programs periodically certify their time and effort assigned to the respective grant through which they are funded and their supervisor approve the certification.
Finding 2023-001
Finding 2023-001 – Internal Controls Over Payroll Charges of Employees Funded by Grants (Significant Deficiency) Impacted Federal Programs: Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Department of Welfare and Supportive Services Program: Child Support Enforcement Assistance Listing No.: 93.563 Federal Award Number: Interlocal Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Community Mental Health Services Assistance Listing No.: 93.958 Federal Award Number: B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing No.: 93.959 Federal Award Number: B08TI084628, B08TI083130-01, B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: Nevada System of Higher Education Program: Opioid STR Assistance Listing No.: 93.788 Federal Award Number: H79TI083310 Award Year: Fiscal year 2022-2023 Category of Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Title 2, Subtitle A, Chapter II, Part 200 Subpart E, paragraph 430 of the Code of Federal Regulations stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; Encompass both Federally assisted, and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity's written policy; Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non- Federal award, an indirect cost activity and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity; Comply with the established accounting policies and practices of the non-Federal entity. Condition: Our walkthrough of internal controls over payroll transactions charged against federal grants identified that while the Court reviews all expenditures submitted for reimbursement, they did not have individual time certifications completed by employees 100% funded solely through grants to ensure only program eligible activities were worked on during the year. Cause: Management did not have employees complete individual time certifications for those employees 100% funded solely through grants. Effect: Grants could be charged for service time and employee effort which were not performed for eligible program activities. Questioned Costs: None Context: These programs had roughly $5.5m in total federal expenditures of which $1.72m (31%) were related to payroll. Across the programs Crowe tested 80 payroll transactions and did not identify any instances of noncompliance. Recommendation: We recommend that Court employees 100% funded solely by grant programs periodically certify their time and effort assigned to the respective grant through which they are funded and their supervisor approve the certification.
Finding 2023-001
Finding 2023-001 – Internal Controls Over Payroll Charges of Employees Funded by Grants (Significant Deficiency) Impacted Federal Programs: Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Department of Welfare and Supportive Services Program: Child Support Enforcement Assistance Listing No.: 93.563 Federal Award Number: Interlocal Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Community Mental Health Services Assistance Listing No.: 93.958 Federal Award Number: B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing No.: 93.959 Federal Award Number: B08TI084628, B08TI083130-01, B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: Nevada System of Higher Education Program: Opioid STR Assistance Listing No.: 93.788 Federal Award Number: H79TI083310 Award Year: Fiscal year 2022-2023 Category of Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Title 2, Subtitle A, Chapter II, Part 200 Subpart E, paragraph 430 of the Code of Federal Regulations stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; Encompass both Federally assisted, and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity's written policy; Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non- Federal award, an indirect cost activity and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity; Comply with the established accounting policies and practices of the non-Federal entity. Condition: Our walkthrough of internal controls over payroll transactions charged against federal grants identified that while the Court reviews all expenditures submitted for reimbursement, they did not have individual time certifications completed by employees 100% funded solely through grants to ensure only program eligible activities were worked on during the year. Cause: Management did not have employees complete individual time certifications for those employees 100% funded solely through grants. Effect: Grants could be charged for service time and employee effort which were not performed for eligible program activities. Questioned Costs: None Context: These programs had roughly $5.5m in total federal expenditures of which $1.72m (31%) were related to payroll. Across the programs Crowe tested 80 payroll transactions and did not identify any instances of noncompliance. Recommendation: We recommend that Court employees 100% funded solely by grant programs periodically certify their time and effort assigned to the respective grant through which they are funded and their supervisor approve the certification.
Finding 2023-001
Finding 2023-001 – Internal Controls Over Payroll Charges of Employees Funded by Grants (Significant Deficiency) Impacted Federal Programs: Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Department of Welfare and Supportive Services Program: Child Support Enforcement Assistance Listing No.: 93.563 Federal Award Number: Interlocal Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Community Mental Health Services Assistance Listing No.: 93.958 Federal Award Number: B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing No.: 93.959 Federal Award Number: B08TI084628, B08TI083130-01, B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: Nevada System of Higher Education Program: Opioid STR Assistance Listing No.: 93.788 Federal Award Number: H79TI083310 Award Year: Fiscal year 2022-2023 Category of Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Title 2, Subtitle A, Chapter II, Part 200 Subpart E, paragraph 430 of the Code of Federal Regulations stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; Encompass both Federally assisted, and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity's written policy; Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non- Federal award, an indirect cost activity and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity; Comply with the established accounting policies and practices of the non-Federal entity. Condition: Our walkthrough of internal controls over payroll transactions charged against federal grants identified that while the Court reviews all expenditures submitted for reimbursement, they did not have individual time certifications completed by employees 100% funded solely through grants to ensure only program eligible activities were worked on during the year. Cause: Management did not have employees complete individual time certifications for those employees 100% funded solely through grants. Effect: Grants could be charged for service time and employee effort which were not performed for eligible program activities. Questioned Costs: None Context: These programs had roughly $5.5m in total federal expenditures of which $1.72m (31%) were related to payroll. Across the programs Crowe tested 80 payroll transactions and did not identify any instances of noncompliance. Recommendation: We recommend that Court employees 100% funded solely by grant programs periodically certify their time and effort assigned to the respective grant through which they are funded and their supervisor approve the certification.
Finding 2023-001
Finding 2023-001 – Internal Controls Over Payroll Charges of Employees Funded by Grants (Significant Deficiency) Impacted Federal Programs: Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Department of Welfare and Supportive Services Program: Child Support Enforcement Assistance Listing No.: 93.563 Federal Award Number: Interlocal Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Community Mental Health Services Assistance Listing No.: 93.958 Federal Award Number: B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing No.: 93.959 Federal Award Number: B08TI084628, B08TI083130-01, B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: Nevada System of Higher Education Program: Opioid STR Assistance Listing No.: 93.788 Federal Award Number: H79TI083310 Award Year: Fiscal year 2022-2023 Category of Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Title 2, Subtitle A, Chapter II, Part 200 Subpart E, paragraph 430 of the Code of Federal Regulations stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; Encompass both Federally assisted, and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity's written policy; Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non- Federal award, an indirect cost activity and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity; Comply with the established accounting policies and practices of the non-Federal entity. Condition: Our walkthrough of internal controls over payroll transactions charged against federal grants identified that while the Court reviews all expenditures submitted for reimbursement, they did not have individual time certifications completed by employees 100% funded solely through grants to ensure only program eligible activities were worked on during the year. Cause: Management did not have employees complete individual time certifications for those employees 100% funded solely through grants. Effect: Grants could be charged for service time and employee effort which were not performed for eligible program activities. Questioned Costs: None Context: These programs had roughly $5.5m in total federal expenditures of which $1.72m (31%) were related to payroll. Across the programs Crowe tested 80 payroll transactions and did not identify any instances of noncompliance. Recommendation: We recommend that Court employees 100% funded solely by grant programs periodically certify their time and effort assigned to the respective grant through which they are funded and their supervisor approve the certification.
Finding 2023-001
Finding 2023-001 – Internal Controls Over Payroll Charges of Employees Funded by Grants (Significant Deficiency) Impacted Federal Programs: Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Department of Welfare and Supportive Services Program: Child Support Enforcement Assistance Listing No.: 93.563 Federal Award Number: Interlocal Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Community Mental Health Services Assistance Listing No.: 93.958 Federal Award Number: B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing No.: 93.959 Federal Award Number: B08TI084628, B08TI083130-01, B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: Nevada System of Higher Education Program: Opioid STR Assistance Listing No.: 93.788 Federal Award Number: H79TI083310 Award Year: Fiscal year 2022-2023 Category of Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Title 2, Subtitle A, Chapter II, Part 200 Subpart E, paragraph 430 of the Code of Federal Regulations stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; Encompass both Federally assisted, and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity's written policy; Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non- Federal award, an indirect cost activity and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity; Comply with the established accounting policies and practices of the non-Federal entity. Condition: Our walkthrough of internal controls over payroll transactions charged against federal grants identified that while the Court reviews all expenditures submitted for reimbursement, they did not have individual time certifications completed by employees 100% funded solely through grants to ensure only program eligible activities were worked on during the year. Cause: Management did not have employees complete individual time certifications for those employees 100% funded solely through grants. Effect: Grants could be charged for service time and employee effort which were not performed for eligible program activities. Questioned Costs: None Context: These programs had roughly $5.5m in total federal expenditures of which $1.72m (31%) were related to payroll. Across the programs Crowe tested 80 payroll transactions and did not identify any instances of noncompliance. Recommendation: We recommend that Court employees 100% funded solely by grant programs periodically certify their time and effort assigned to the respective grant through which they are funded and their supervisor approve the certification.
Finding 2023-001
Finding 2023-001 – Internal Controls Over Payroll Charges of Employees Funded by Grants (Significant Deficiency) Impacted Federal Programs: Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Department of Welfare and Supportive Services Program: Child Support Enforcement Assistance Listing No.: 93.563 Federal Award Number: Interlocal Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Community Mental Health Services Assistance Listing No.: 93.958 Federal Award Number: B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing No.: 93.959 Federal Award Number: B08TI084628, B08TI083130-01, B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: Nevada System of Higher Education Program: Opioid STR Assistance Listing No.: 93.788 Federal Award Number: H79TI083310 Award Year: Fiscal year 2022-2023 Category of Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Title 2, Subtitle A, Chapter II, Part 200 Subpart E, paragraph 430 of the Code of Federal Regulations stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; Encompass both Federally assisted, and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity's written policy; Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non- Federal award, an indirect cost activity and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity; Comply with the established accounting policies and practices of the non-Federal entity. Condition: Our walkthrough of internal controls over payroll transactions charged against federal grants identified that while the Court reviews all expenditures submitted for reimbursement, they did not have individual time certifications completed by employees 100% funded solely through grants to ensure only program eligible activities were worked on during the year. Cause: Management did not have employees complete individual time certifications for those employees 100% funded solely through grants. Effect: Grants could be charged for service time and employee effort which were not performed for eligible program activities. Questioned Costs: None Context: These programs had roughly $5.5m in total federal expenditures of which $1.72m (31%) were related to payroll. Across the programs Crowe tested 80 payroll transactions and did not identify any instances of noncompliance. Recommendation: We recommend that Court employees 100% funded solely by grant programs periodically certify their time and effort assigned to the respective grant through which they are funded and their supervisor approve the certification.
Finding 2023-001
Finding 2023-001 – Internal Controls Over Payroll Charges of Employees Funded by Grants (Significant Deficiency) Impacted Federal Programs: Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Department of Welfare and Supportive Services Program: Child Support Enforcement Assistance Listing No.: 93.563 Federal Award Number: Interlocal Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Community Mental Health Services Assistance Listing No.: 93.958 Federal Award Number: B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing No.: 93.959 Federal Award Number: B08TI084628, B08TI083130-01, B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: Nevada System of Higher Education Program: Opioid STR Assistance Listing No.: 93.788 Federal Award Number: H79TI083310 Award Year: Fiscal year 2022-2023 Category of Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Title 2, Subtitle A, Chapter II, Part 200 Subpart E, paragraph 430 of the Code of Federal Regulations stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; Encompass both Federally assisted, and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity's written policy; Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non- Federal award, an indirect cost activity and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity; Comply with the established accounting policies and practices of the non-Federal entity. Condition: Our walkthrough of internal controls over payroll transactions charged against federal grants identified that while the Court reviews all expenditures submitted for reimbursement, they did not have individual time certifications completed by employees 100% funded solely through grants to ensure only program eligible activities were worked on during the year. Cause: Management did not have employees complete individual time certifications for those employees 100% funded solely through grants. Effect: Grants could be charged for service time and employee effort which were not performed for eligible program activities. Questioned Costs: None Context: These programs had roughly $5.5m in total federal expenditures of which $1.72m (31%) were related to payroll. Across the programs Crowe tested 80 payroll transactions and did not identify any instances of noncompliance. Recommendation: We recommend that Court employees 100% funded solely by grant programs periodically certify their time and effort assigned to the respective grant through which they are funded and their supervisor approve the certification.
Finding 2023-001
Finding 2023-001 – Internal Controls Over Payroll Charges of Employees Funded by Grants (Significant Deficiency) Impacted Federal Programs: Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Department of Welfare and Supportive Services Program: Child Support Enforcement Assistance Listing No.: 93.563 Federal Award Number: Interlocal Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Community Mental Health Services Assistance Listing No.: 93.958 Federal Award Number: B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing No.: 93.959 Federal Award Number: B08TI084628, B08TI083130-01, B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: Nevada System of Higher Education Program: Opioid STR Assistance Listing No.: 93.788 Federal Award Number: H79TI083310 Award Year: Fiscal year 2022-2023 Category of Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Title 2, Subtitle A, Chapter II, Part 200 Subpart E, paragraph 430 of the Code of Federal Regulations stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; Encompass both Federally assisted, and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity's written policy; Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non- Federal award, an indirect cost activity and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity; Comply with the established accounting policies and practices of the non-Federal entity. Condition: Our walkthrough of internal controls over payroll transactions charged against federal grants identified that while the Court reviews all expenditures submitted for reimbursement, they did not have individual time certifications completed by employees 100% funded solely through grants to ensure only program eligible activities were worked on during the year. Cause: Management did not have employees complete individual time certifications for those employees 100% funded solely through grants. Effect: Grants could be charged for service time and employee effort which were not performed for eligible program activities. Questioned Costs: None Context: These programs had roughly $5.5m in total federal expenditures of which $1.72m (31%) were related to payroll. Across the programs Crowe tested 80 payroll transactions and did not identify any instances of noncompliance. Recommendation: We recommend that Court employees 100% funded solely by grant programs periodically certify their time and effort assigned to the respective grant through which they are funded and their supervisor approve the certification.
Finding 2023-001
Finding 2023-001 – Internal Controls Over Payroll Charges of Employees Funded by Grants (Significant Deficiency) Impacted Federal Programs: Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Department of Welfare and Supportive Services Program: Child Support Enforcement Assistance Listing No.: 93.563 Federal Award Number: Interlocal Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Community Mental Health Services Assistance Listing No.: 93.958 Federal Award Number: B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing No.: 93.959 Federal Award Number: B08TI084628, B08TI083130-01, B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: Nevada System of Higher Education Program: Opioid STR Assistance Listing No.: 93.788 Federal Award Number: H79TI083310 Award Year: Fiscal year 2022-2023 Category of Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Title 2, Subtitle A, Chapter II, Part 200 Subpart E, paragraph 430 of the Code of Federal Regulations stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; Encompass both Federally assisted, and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity's written policy; Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non- Federal award, an indirect cost activity and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity; Comply with the established accounting policies and practices of the non-Federal entity. Condition: Our walkthrough of internal controls over payroll transactions charged against federal grants identified that while the Court reviews all expenditures submitted for reimbursement, they did not have individual time certifications completed by employees 100% funded solely through grants to ensure only program eligible activities were worked on during the year. Cause: Management did not have employees complete individual time certifications for those employees 100% funded solely through grants. Effect: Grants could be charged for service time and employee effort which were not performed for eligible program activities. Questioned Costs: None Context: These programs had roughly $5.5m in total federal expenditures of which $1.72m (31%) were related to payroll. Across the programs Crowe tested 80 payroll transactions and did not identify any instances of noncompliance. Recommendation: We recommend that Court employees 100% funded solely by grant programs periodically certify their time and effort assigned to the respective grant through which they are funded and their supervisor approve the certification.
Finding 2023-001
Finding 2023-001 – Internal Controls Over Payroll Charges of Employees Funded by Grants (Significant Deficiency) Impacted Federal Programs: Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Department of Welfare and Supportive Services Program: Child Support Enforcement Assistance Listing No.: 93.563 Federal Award Number: Interlocal Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Community Mental Health Services Assistance Listing No.: 93.958 Federal Award Number: B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing No.: 93.959 Federal Award Number: B08TI084628, B08TI083130-01, B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: Nevada System of Higher Education Program: Opioid STR Assistance Listing No.: 93.788 Federal Award Number: H79TI083310 Award Year: Fiscal year 2022-2023 Category of Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Title 2, Subtitle A, Chapter II, Part 200 Subpart E, paragraph 430 of the Code of Federal Regulations stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; Encompass both Federally assisted, and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity's written policy; Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non- Federal award, an indirect cost activity and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity; Comply with the established accounting policies and practices of the non-Federal entity. Condition: Our walkthrough of internal controls over payroll transactions charged against federal grants identified that while the Court reviews all expenditures submitted for reimbursement, they did not have individual time certifications completed by employees 100% funded solely through grants to ensure only program eligible activities were worked on during the year. Cause: Management did not have employees complete individual time certifications for those employees 100% funded solely through grants. Effect: Grants could be charged for service time and employee effort which were not performed for eligible program activities. Questioned Costs: None Context: These programs had roughly $5.5m in total federal expenditures of which $1.72m (31%) were related to payroll. Across the programs Crowe tested 80 payroll transactions and did not identify any instances of noncompliance. Recommendation: We recommend that Court employees 100% funded solely by grant programs periodically certify their time and effort assigned to the respective grant through which they are funded and their supervisor approve the certification.
Finding 2023-001
Finding 2023-001 – Internal Controls Over Payroll Charges of Employees Funded by Grants (Significant Deficiency) Impacted Federal Programs: Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Department of Welfare and Supportive Services Program: Child Support Enforcement Assistance Listing No.: 93.563 Federal Award Number: Interlocal Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Community Mental Health Services Assistance Listing No.: 93.958 Federal Award Number: B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing No.: 93.959 Federal Award Number: B08TI084628, B08TI083130-01, B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: Nevada System of Higher Education Program: Opioid STR Assistance Listing No.: 93.788 Federal Award Number: H79TI083310 Award Year: Fiscal year 2022-2023 Category of Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Title 2, Subtitle A, Chapter II, Part 200 Subpart E, paragraph 430 of the Code of Federal Regulations stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; Encompass both Federally assisted, and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity's written policy; Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non- Federal award, an indirect cost activity and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity; Comply with the established accounting policies and practices of the non-Federal entity. Condition: Our walkthrough of internal controls over payroll transactions charged against federal grants identified that while the Court reviews all expenditures submitted for reimbursement, they did not have individual time certifications completed by employees 100% funded solely through grants to ensure only program eligible activities were worked on during the year. Cause: Management did not have employees complete individual time certifications for those employees 100% funded solely through grants. Effect: Grants could be charged for service time and employee effort which were not performed for eligible program activities. Questioned Costs: None Context: These programs had roughly $5.5m in total federal expenditures of which $1.72m (31%) were related to payroll. Across the programs Crowe tested 80 payroll transactions and did not identify any instances of noncompliance. Recommendation: We recommend that Court employees 100% funded solely by grant programs periodically certify their time and effort assigned to the respective grant through which they are funded and their supervisor approve the certification.
Finding 2023-001
Finding 2023-001 – Internal Controls Over Payroll Charges of Employees Funded by Grants (Significant Deficiency) Impacted Federal Programs: Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Department of Welfare and Supportive Services Program: Child Support Enforcement Assistance Listing No.: 93.563 Federal Award Number: Interlocal Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Community Mental Health Services Assistance Listing No.: 93.958 Federal Award Number: B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing No.: 93.959 Federal Award Number: B08TI084628, B08TI083130-01, B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: Nevada System of Higher Education Program: Opioid STR Assistance Listing No.: 93.788 Federal Award Number: H79TI083310 Award Year: Fiscal year 2022-2023 Category of Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Title 2, Subtitle A, Chapter II, Part 200 Subpart E, paragraph 430 of the Code of Federal Regulations stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; Encompass both Federally assisted, and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity's written policy; Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non- Federal award, an indirect cost activity and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity; Comply with the established accounting policies and practices of the non-Federal entity. Condition: Our walkthrough of internal controls over payroll transactions charged against federal grants identified that while the Court reviews all expenditures submitted for reimbursement, they did not have individual time certifications completed by employees 100% funded solely through grants to ensure only program eligible activities were worked on during the year. Cause: Management did not have employees complete individual time certifications for those employees 100% funded solely through grants. Effect: Grants could be charged for service time and employee effort which were not performed for eligible program activities. Questioned Costs: None Context: These programs had roughly $5.5m in total federal expenditures of which $1.72m (31%) were related to payroll. Across the programs Crowe tested 80 payroll transactions and did not identify any instances of noncompliance. Recommendation: We recommend that Court employees 100% funded solely by grant programs periodically certify their time and effort assigned to the respective grant through which they are funded and their supervisor approve the certification.
Finding 2023-001
Finding 2023-001 – Internal Controls Over Payroll Charges of Employees Funded by Grants (Significant Deficiency) Impacted Federal Programs: Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Department of Welfare and Supportive Services Program: Child Support Enforcement Assistance Listing No.: 93.563 Federal Award Number: Interlocal Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Community Mental Health Services Assistance Listing No.: 93.958 Federal Award Number: B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing No.: 93.959 Federal Award Number: B08TI084628, B08TI083130-01, B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: Nevada System of Higher Education Program: Opioid STR Assistance Listing No.: 93.788 Federal Award Number: H79TI083310 Award Year: Fiscal year 2022-2023 Category of Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Title 2, Subtitle A, Chapter II, Part 200 Subpart E, paragraph 430 of the Code of Federal Regulations stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; Encompass both Federally assisted, and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity's written policy; Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non- Federal award, an indirect cost activity and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity; Comply with the established accounting policies and practices of the non-Federal entity. Condition: Our walkthrough of internal controls over payroll transactions charged against federal grants identified that while the Court reviews all expenditures submitted for reimbursement, they did not have individual time certifications completed by employees 100% funded solely through grants to ensure only program eligible activities were worked on during the year. Cause: Management did not have employees complete individual time certifications for those employees 100% funded solely through grants. Effect: Grants could be charged for service time and employee effort which were not performed for eligible program activities. Questioned Costs: None Context: These programs had roughly $5.5m in total federal expenditures of which $1.72m (31%) were related to payroll. Across the programs Crowe tested 80 payroll transactions and did not identify any instances of noncompliance. Recommendation: We recommend that Court employees 100% funded solely by grant programs periodically certify their time and effort assigned to the respective grant through which they are funded and their supervisor approve the certification.
Finding 2023-001
Finding 2023-001 – Internal Controls Over Payroll Charges of Employees Funded by Grants (Significant Deficiency) Impacted Federal Programs: Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Department of Welfare and Supportive Services Program: Child Support Enforcement Assistance Listing No.: 93.563 Federal Award Number: Interlocal Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Community Mental Health Services Assistance Listing No.: 93.958 Federal Award Number: B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing No.: 93.959 Federal Award Number: B08TI084628, B08TI083130-01, B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: Nevada System of Higher Education Program: Opioid STR Assistance Listing No.: 93.788 Federal Award Number: H79TI083310 Award Year: Fiscal year 2022-2023 Category of Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Title 2, Subtitle A, Chapter II, Part 200 Subpart E, paragraph 430 of the Code of Federal Regulations stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; Encompass both Federally assisted, and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity's written policy; Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non- Federal award, an indirect cost activity and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity; Comply with the established accounting policies and practices of the non-Federal entity. Condition: Our walkthrough of internal controls over payroll transactions charged against federal grants identified that while the Court reviews all expenditures submitted for reimbursement, they did not have individual time certifications completed by employees 100% funded solely through grants to ensure only program eligible activities were worked on during the year. Cause: Management did not have employees complete individual time certifications for those employees 100% funded solely through grants. Effect: Grants could be charged for service time and employee effort which were not performed for eligible program activities. Questioned Costs: None Context: These programs had roughly $5.5m in total federal expenditures of which $1.72m (31%) were related to payroll. Across the programs Crowe tested 80 payroll transactions and did not identify any instances of noncompliance. Recommendation: We recommend that Court employees 100% funded solely by grant programs periodically certify their time and effort assigned to the respective grant through which they are funded and their supervisor approve the certification.
Finding 2023-001
Finding 2023-001 – Internal Controls Over Payroll Charges of Employees Funded by Grants (Significant Deficiency) Impacted Federal Programs: Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Department of Welfare and Supportive Services Program: Child Support Enforcement Assistance Listing No.: 93.563 Federal Award Number: Interlocal Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Community Mental Health Services Assistance Listing No.: 93.958 Federal Award Number: B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing No.: 93.959 Federal Award Number: B08TI084628, B08TI083130-01, B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: Nevada System of Higher Education Program: Opioid STR Assistance Listing No.: 93.788 Federal Award Number: H79TI083310 Award Year: Fiscal year 2022-2023 Category of Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Title 2, Subtitle A, Chapter II, Part 200 Subpart E, paragraph 430 of the Code of Federal Regulations stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; Encompass both Federally assisted, and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity's written policy; Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non- Federal award, an indirect cost activity and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity; Comply with the established accounting policies and practices of the non-Federal entity. Condition: Our walkthrough of internal controls over payroll transactions charged against federal grants identified that while the Court reviews all expenditures submitted for reimbursement, they did not have individual time certifications completed by employees 100% funded solely through grants to ensure only program eligible activities were worked on during the year. Cause: Management did not have employees complete individual time certifications for those employees 100% funded solely through grants. Effect: Grants could be charged for service time and employee effort which were not performed for eligible program activities. Questioned Costs: None Context: These programs had roughly $5.5m in total federal expenditures of which $1.72m (31%) were related to payroll. Across the programs Crowe tested 80 payroll transactions and did not identify any instances of noncompliance. Recommendation: We recommend that Court employees 100% funded solely by grant programs periodically certify their time and effort assigned to the respective grant through which they are funded and their supervisor approve the certification.
Finding 2023-001
Finding 2023-001 – Internal Controls Over Payroll Charges of Employees Funded by Grants (Significant Deficiency) Impacted Federal Programs: Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Department of Welfare and Supportive Services Program: Child Support Enforcement Assistance Listing No.: 93.563 Federal Award Number: Interlocal Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Community Mental Health Services Assistance Listing No.: 93.958 Federal Award Number: B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing No.: 93.959 Federal Award Number: B08TI084628, B08TI083130-01, B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: Nevada System of Higher Education Program: Opioid STR Assistance Listing No.: 93.788 Federal Award Number: H79TI083310 Award Year: Fiscal year 2022-2023 Category of Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Title 2, Subtitle A, Chapter II, Part 200 Subpart E, paragraph 430 of the Code of Federal Regulations stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; Encompass both Federally assisted, and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity's written policy; Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non- Federal award, an indirect cost activity and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity; Comply with the established accounting policies and practices of the non-Federal entity. Condition: Our walkthrough of internal controls over payroll transactions charged against federal grants identified that while the Court reviews all expenditures submitted for reimbursement, they did not have individual time certifications completed by employees 100% funded solely through grants to ensure only program eligible activities were worked on during the year. Cause: Management did not have employees complete individual time certifications for those employees 100% funded solely through grants. Effect: Grants could be charged for service time and employee effort which were not performed for eligible program activities. Questioned Costs: None Context: These programs had roughly $5.5m in total federal expenditures of which $1.72m (31%) were related to payroll. Across the programs Crowe tested 80 payroll transactions and did not identify any instances of noncompliance. Recommendation: We recommend that Court employees 100% funded solely by grant programs periodically certify their time and effort assigned to the respective grant through which they are funded and their supervisor approve the certification.
Finding 2023-001
Finding 2023-001 – Internal Controls Over Payroll Charges of Employees Funded by Grants (Significant Deficiency) Impacted Federal Programs: Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Department of Welfare and Supportive Services Program: Child Support Enforcement Assistance Listing No.: 93.563 Federal Award Number: Interlocal Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Community Mental Health Services Assistance Listing No.: 93.958 Federal Award Number: B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing No.: 93.959 Federal Award Number: B08TI084628, B08TI083130-01, B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: Nevada System of Higher Education Program: Opioid STR Assistance Listing No.: 93.788 Federal Award Number: H79TI083310 Award Year: Fiscal year 2022-2023 Category of Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Title 2, Subtitle A, Chapter II, Part 200 Subpart E, paragraph 430 of the Code of Federal Regulations stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; Encompass both Federally assisted, and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity's written policy; Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non- Federal award, an indirect cost activity and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity; Comply with the established accounting policies and practices of the non-Federal entity. Condition: Our walkthrough of internal controls over payroll transactions charged against federal grants identified that while the Court reviews all expenditures submitted for reimbursement, they did not have individual time certifications completed by employees 100% funded solely through grants to ensure only program eligible activities were worked on during the year. Cause: Management did not have employees complete individual time certifications for those employees 100% funded solely through grants. Effect: Grants could be charged for service time and employee effort which were not performed for eligible program activities. Questioned Costs: None Context: These programs had roughly $5.5m in total federal expenditures of which $1.72m (31%) were related to payroll. Across the programs Crowe tested 80 payroll transactions and did not identify any instances of noncompliance. Recommendation: We recommend that Court employees 100% funded solely by grant programs periodically certify their time and effort assigned to the respective grant through which they are funded and their supervisor approve the certification.
Finding 2023-001
Finding 2023-001 – Internal Controls Over Payroll Charges of Employees Funded by Grants (Significant Deficiency) Impacted Federal Programs: Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Department of Welfare and Supportive Services Program: Child Support Enforcement Assistance Listing No.: 93.563 Federal Award Number: Interlocal Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Community Mental Health Services Assistance Listing No.: 93.958 Federal Award Number: B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: State of Nevada Division of Public and Behavioral Health Program: COVID-19 – Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing No.: 93.959 Federal Award Number: B08TI084628, B08TI083130-01, B09SM085370, B09SM083986, B09SM083988 Federal Agency: Department of Health and Human Services Pass-through Entity: Nevada System of Higher Education Program: Opioid STR Assistance Listing No.: 93.788 Federal Award Number: H79TI083310 Award Year: Fiscal year 2022-2023 Category of Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Title 2, Subtitle A, Chapter II, Part 200 Subpart E, paragraph 430 of the Code of Federal Regulations stipulates that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; Be incorporated into the official records of the non-Federal entity; Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; Encompass both Federally assisted, and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non- Federal entity's written policy; Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non- Federal award, an indirect cost activity and a direct cost activity, two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity; Comply with the established accounting policies and practices of the non-Federal entity. Condition: Our walkthrough of internal controls over payroll transactions charged against federal grants identified that while the Court reviews all expenditures submitted for reimbursement, they did not have individual time certifications completed by employees 100% funded solely through grants to ensure only program eligible activities were worked on during the year. Cause: Management did not have employees complete individual time certifications for those employees 100% funded solely through grants. Effect: Grants could be charged for service time and employee effort which were not performed for eligible program activities. Questioned Costs: None Context: These programs had roughly $5.5m in total federal expenditures of which $1.72m (31%) were related to payroll. Across the programs Crowe tested 80 payroll transactions and did not identify any instances of noncompliance. Recommendation: We recommend that Court employees 100% funded solely by grant programs periodically certify their time and effort assigned to the respective grant through which they are funded and their supervisor approve the certification.