FAC Explorer

Audit 341826

FY End
2024-06-30
Total Expended
$2.02M
Findings
4
Programs
14
Organization: Pershing County, Nevada (NV)
Year: 2024 Accepted: 2025-02-10
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522597 2024-003 Significant Deficiency - L
522598 2024-003 Significant Deficiency - L
1099039 2024-003 Significant Deficiency - L
1099040 2024-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.032 Local Assistance and Tribal Consistency Fund $733,617 Yes 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $326,005 - 0
93.563 Child Support Services $193,038 - 0
66.468 Drinking Water State Revolving Fund $103,427 - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $74,164 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $20,000 Yes 1
16.540 Juvenile Justice and Delinquency Prevention $16,606 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $16,405 - 0
97.042 Emergency Management Performance Grants $15,371 - 0
45.310 Grants to States $14,861 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $8,962 - 0
93.053 Nutrition Services Incentive Program $7,680 - 0
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $3,200 - 0
20.600 State and Community Highway Safety $1,458 - 0

Contacts

Name Title Type
NKFYECJG42K5 Melanie Hamilton Auditee
7757385134 Teri Gage Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. Pershing County receives the Distribution of Receipts to State and Local Governments program in a custodial capacity. As such, amounts are recorded in the Custodial Fund, Intergovernmental. De Minimis Rate Used: N Rate Explanation: Pershing County has not elected to use the 10% de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Pershing County under programs of the federal government for the year ended June 30, 2024. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Pershing County, it is not intended to and does not present the financial position, changes in financial position, or cash flows of Pershing County.
Title: Note 4 - Use of Minibus Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. Pershing County receives the Distribution of Receipts to State and Local Governments program in a custodial capacity. As such, amounts are recorded in the Custodial Fund, Intergovernmental. De Minimis Rate Used: N Rate Explanation: Pershing County has not elected to use the 10% de minimis cost rate. Pershing County receives no monies from the Enhanced Mobility of Seniors and Individuals with Disabilities program. The County received the use of a minibus for the Senior Citizens Center. The non-cash assistance is calculated according to the calculated value (based on the federal cost of the vehicle) received during fiscal year 2024.

Finding Details

Finding 2024-003
2024-003 U.S. Department of Treasury COVID-19: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #21.027 Reporting Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all direct assistance grant awards included under assistance listing 21.027 on the Schedule of Expenditures of Federal Awards. Criteria: The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Pershing County must submit an annual Project and Expenditure Report that contain costs incurred during the covered period. Critical information includes, in part: o Obligations and Expenditures • Current period obligation • Cumulative obligation • Current period expenditure • Cumulative expenditure Condition: Current obligation information was not reported in accordance with governing requirements. Additionally, there was no evidence of secondary approval over the Project and Expenditure Report Cause: Pershing County did not have adequate internal controls to ensure Project and Expenditure Reports were prepared in accordance with governing requirements. Effect: Inaccurate information was reported to the federal awarding agency. Questioned Costs: None 136 Pershing County Schedule of Findings and Questioned Costs Year Ended June 30, 2024 Context/Sampling: The total population of one report was selected for testing. The County reported current obligations for the amount the County recognized as a payable, rather than the obligations (i.e., contracts) that were entered into during the reporting period. The impact is as follows: Period Ended March 31, 2024 Originally Reported Actual CSLFRF: Current Period Obligation $299,700.99 $0 Repeat Finding from Prior Year: No Recommendation: We recommend the County enhance internal controls to ensure Project and Expenditure Reports are prepared in accordance with governing requirements and includes a secondary approval by an individual other than the preparer. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-003
2024-003 U.S. Department of Treasury COVID-19: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #21.027 Reporting Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all direct assistance grant awards included under assistance listing 21.027 on the Schedule of Expenditures of Federal Awards. Criteria: The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Pershing County must submit an annual Project and Expenditure Report that contain costs incurred during the covered period. Critical information includes, in part: o Obligations and Expenditures • Current period obligation • Cumulative obligation • Current period expenditure • Cumulative expenditure Condition: Current obligation information was not reported in accordance with governing requirements. Additionally, there was no evidence of secondary approval over the Project and Expenditure Report Cause: Pershing County did not have adequate internal controls to ensure Project and Expenditure Reports were prepared in accordance with governing requirements. Effect: Inaccurate information was reported to the federal awarding agency. Questioned Costs: None 136 Pershing County Schedule of Findings and Questioned Costs Year Ended June 30, 2024 Context/Sampling: The total population of one report was selected for testing. The County reported current obligations for the amount the County recognized as a payable, rather than the obligations (i.e., contracts) that were entered into during the reporting period. The impact is as follows: Period Ended March 31, 2024 Originally Reported Actual CSLFRF: Current Period Obligation $299,700.99 $0 Repeat Finding from Prior Year: No Recommendation: We recommend the County enhance internal controls to ensure Project and Expenditure Reports are prepared in accordance with governing requirements and includes a secondary approval by an individual other than the preparer. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-003
2024-003 U.S. Department of Treasury COVID-19: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #21.027 Reporting Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all direct assistance grant awards included under assistance listing 21.027 on the Schedule of Expenditures of Federal Awards. Criteria: The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Pershing County must submit an annual Project and Expenditure Report that contain costs incurred during the covered period. Critical information includes, in part: o Obligations and Expenditures • Current period obligation • Cumulative obligation • Current period expenditure • Cumulative expenditure Condition: Current obligation information was not reported in accordance with governing requirements. Additionally, there was no evidence of secondary approval over the Project and Expenditure Report Cause: Pershing County did not have adequate internal controls to ensure Project and Expenditure Reports were prepared in accordance with governing requirements. Effect: Inaccurate information was reported to the federal awarding agency. Questioned Costs: None 136 Pershing County Schedule of Findings and Questioned Costs Year Ended June 30, 2024 Context/Sampling: The total population of one report was selected for testing. The County reported current obligations for the amount the County recognized as a payable, rather than the obligations (i.e., contracts) that were entered into during the reporting period. The impact is as follows: Period Ended March 31, 2024 Originally Reported Actual CSLFRF: Current Period Obligation $299,700.99 $0 Repeat Finding from Prior Year: No Recommendation: We recommend the County enhance internal controls to ensure Project and Expenditure Reports are prepared in accordance with governing requirements and includes a secondary approval by an individual other than the preparer. Views of Responsible Officials: Management agrees with the finding.
Finding 2024-003
2024-003 U.S. Department of Treasury COVID-19: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #21.027 Reporting Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all direct assistance grant awards included under assistance listing 21.027 on the Schedule of Expenditures of Federal Awards. Criteria: The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Pershing County must submit an annual Project and Expenditure Report that contain costs incurred during the covered period. Critical information includes, in part: o Obligations and Expenditures • Current period obligation • Cumulative obligation • Current period expenditure • Cumulative expenditure Condition: Current obligation information was not reported in accordance with governing requirements. Additionally, there was no evidence of secondary approval over the Project and Expenditure Report Cause: Pershing County did not have adequate internal controls to ensure Project and Expenditure Reports were prepared in accordance with governing requirements. Effect: Inaccurate information was reported to the federal awarding agency. Questioned Costs: None 136 Pershing County Schedule of Findings and Questioned Costs Year Ended June 30, 2024 Context/Sampling: The total population of one report was selected for testing. The County reported current obligations for the amount the County recognized as a payable, rather than the obligations (i.e., contracts) that were entered into during the reporting period. The impact is as follows: Period Ended March 31, 2024 Originally Reported Actual CSLFRF: Current Period Obligation $299,700.99 $0 Repeat Finding from Prior Year: No Recommendation: We recommend the County enhance internal controls to ensure Project and Expenditure Reports are prepared in accordance with governing requirements and includes a secondary approval by an individual other than the preparer. Views of Responsible Officials: Management agrees with the finding.