FAC Explorer

Audit 342296

FY End
2024-06-30
Total Expended
$5.90M
Findings
2
Programs
10
Organization: Tahoe Regional Planning Agency (NV)
Year: 2024 Accepted: 2025-02-12
Auditor: Davis Farr LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
523036 2024-002 Significant Deficiency - L
1099478 2024-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
15.652 Invasive Species $1.01M Yes 1
15.608 Fish and Aquatic Conservation - Aquatic Invasive Species $409,083 Yes 0
15.664 Fish and Wildlife Coordination and Assistance $263,038 - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $122,771 - 0
20.205 Highway Planning and Construction $55,814 - 0
10.690 Lake Tahoe Erosion Control Grant Program $50,669 - 0
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $40,000 - 0
66.436 Surveys, Studies, Investigations, Demonstrations, and Training Grants and Cooperative Agreements - Section 104(b)(3) of the Clean Water Act $37,940 - 0
66.460 Nonpoint Source Implementation Grants $17,302 - 0
10.693 Watershed Restoration and Enhancement Agreement Authority $10,168 - 0

Contacts

Name Title Type
LDD4FX68JLM8 Chad Cox Auditee
7755895222 Marc Davis Auditor
No contacts on file

Notes to SEFA

Title: Scope of Presentation Accounting Policies: GAAP De Minimis Rate Used: N Rate Explanation: TRPA elected to not use the 10% de minimis cost rate and obtained a negotiated indirect cost rate of 63.12% from its cognizant agency. The accompanying schedule presents only the expenditures incurred by the Tahoe Regional Planning Agency (TRPA) that are reimbursable under programs of federal agencies providing financial awards. For the purposes of this schedule, financial awards include federal awards received directly from a federal agency, as well as federal funds received indirectly by TRPA from a non-federal agency or other organization. Only the portions of program expenditures reimbursable with such federal funds are reported in the accompanying schedule. Program expenditures in excess of the maximum reimbursement authorized or the portion of the program expenditures that were funded with other state, local or other non-federal funds are excluded from the accompanying schedule.
Title: Basis of Accounting Accounting Policies: GAAP De Minimis Rate Used: N Rate Explanation: TRPA elected to not use the 10% de minimis cost rate and obtained a negotiated indirect cost rate of 63.12% from its cognizant agency. The expenditures included in the accompanying schedule were reported on the accrual basis of accounting. Under the accrual basis of accounting, expenditures are recognized when incurred. Expenditures reported include any property or equipment acquisitions incurred under the federal program. TRPA elected to not use the 10% de minimis cost rate and obtained a negotiated indirect cost rate of 63.12% from its cognizant agency.

Finding Details

Finding 2024-002
CFDA Number: 15.652 – Invasive Species, U.S. Department of Interior Pass-Through Entity: None, direct program Award Number: F20AC11339-00 Compliance Requirement: Reporting Type of Finding: Noncompliance Criteria: Grant No. F20AC11339-03 states, in part: Condition: TRPA did not submit its Performance Progress Report for the reporting period October 1, 2022 through September 30, 2023 in a timely manner. The report was due on December 29, 2023 but was submitted on June 24, 2024, which was 178 days late. Cause: The due date for the Federal Financial Report of July 21, 2024 was inadvertently used for the due date of the Performance Progress Report. Effect or Potential Effect: Submitting late progress reports results in noncompliance with the terms of the award and untimely progress communicated to the U.S. Department of Interior. Questioned Costs: None Recommendation: We recommend that TRPA develop a checklist of due dates for all reports required under the Grant and ensure that they are completed and submitted withing those required due dates. Management Response: TRPA will continue to follow its Grant checklists to ensure requirements are completed in a timely manner.
Finding 2024-002
CFDA Number: 15.652 – Invasive Species, U.S. Department of Interior Pass-Through Entity: None, direct program Award Number: F20AC11339-00 Compliance Requirement: Reporting Type of Finding: Noncompliance Criteria: Grant No. F20AC11339-03 states, in part: Condition: TRPA did not submit its Performance Progress Report for the reporting period October 1, 2022 through September 30, 2023 in a timely manner. The report was due on December 29, 2023 but was submitted on June 24, 2024, which was 178 days late. Cause: The due date for the Federal Financial Report of July 21, 2024 was inadvertently used for the due date of the Performance Progress Report. Effect or Potential Effect: Submitting late progress reports results in noncompliance with the terms of the award and untimely progress communicated to the U.S. Department of Interior. Questioned Costs: None Recommendation: We recommend that TRPA develop a checklist of due dates for all reports required under the Grant and ensure that they are completed and submitted withing those required due dates. Management Response: TRPA will continue to follow its Grant checklists to ensure requirements are completed in a timely manner.