FAC Explorer

Audit 39173

FY End
2022-06-30
Total Expended
$1.83M
Findings
2
Programs
8
Organization: City of Wells, Nv (NV)
Year: 2022 Accepted: 2023-02-20
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42120 2022-002 Significant Deficiency - I
618562 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $841,019 Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $677,541 - 0
11.307 Economic Adjustment Assistance $77,960 - 0
20.106 Airport Improvement Program $76,824 - 0
10.569 Emergency Food Assistance Program (food Commodities) $66,093 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $60,504 - 0
10.351 Rural Business Development Grant $7,500 - 0
93.053 Nutrition Services Incentive Program $6,465 - 0

Contacts

Name Title Type
J89EYVJKEHR3 Samantha Nance Auditee
7757523355 Teri Gage 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 contain 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of City of Wells under programs of the federal government for the year ended June 30, 2022. 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 City of Wells, it is not intended to and does not present the financial position, changes in financial position, or cash flows of City of Wells.

Finding Details

Finding 2022-002
2022-002 U.S. Department of Treasury Passed Through State of Nevada Governor?s Finance Office COVID-19 Coronavirus State and Local Fiscal Recovery Fund CFDA 21.027 Procurement, Suspension and Debarment Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 (Uniform Guidance) requires that a non-Federal entity must use its own documented procurement procedures which reflect applicable state and local laws and regulations, provided that the procurement procedures conform to applicable federal law and standards. Condition: We noted the City of Wells has not updated its procurement policies to conform to applicable federal laws and standards. Cause: The City of Wells did not adequate controls to ensure its procurement policies were updated to conform with the procurement requirements identified in the Uniform Guidance. Effect: Procurement may not follow federal laws and standards. Questioned Costs: None reported. Repeat Finding from Prior Year: No. Recommendation: We recommend the City of Wells implement controls to ensure its procurement policies are updated to conform with procurement requirements identified in the Uniform Guidance. Management's Response: Management agrees with the finding and procurement policies will be updated to conform with procurement requirements identified in the Uniform Guidance.
Finding 2022-002
2022-002 U.S. Department of Treasury Passed Through State of Nevada Governor?s Finance Office COVID-19 Coronavirus State and Local Fiscal Recovery Fund CFDA 21.027 Procurement, Suspension and Debarment Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Part 200 (Uniform Guidance) requires that a non-Federal entity must use its own documented procurement procedures which reflect applicable state and local laws and regulations, provided that the procurement procedures conform to applicable federal law and standards. Condition: We noted the City of Wells has not updated its procurement policies to conform to applicable federal laws and standards. Cause: The City of Wells did not adequate controls to ensure its procurement policies were updated to conform with the procurement requirements identified in the Uniform Guidance. Effect: Procurement may not follow federal laws and standards. Questioned Costs: None reported. Repeat Finding from Prior Year: No. Recommendation: We recommend the City of Wells implement controls to ensure its procurement policies are updated to conform with procurement requirements identified in the Uniform Guidance. Management's Response: Management agrees with the finding and procurement policies will be updated to conform with procurement requirements identified in the Uniform Guidance.