FAC Explorer

Audit 392185

FY End
2025-06-30
Total Expended
$1.34M
Findings
1
Programs
3
Organization: City of Fallon, Nevada (NV)
Year: 2025 Accepted: 2026-03-16
Auditor: EIDE BAILLY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1179768 2025-004 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $1.30M Yes 1
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $41,508 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $1,801 Yes 0

Contacts

Name Title Type
VRSWHCKWFLJ5 Michael O’neill Auditee
7754235104 Teri Gage Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the City of Fallon under programs of the federal government for the year ended June 30, 2025. 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 City of Fallon, it is not intended to and does not present the financial position, changes in net position or fund balance, or cash flows of the City of Fallon.
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.
The City of Fallon has not elected to use the 10% de minimis cost rate.

Finding Details

Finding 2025-004
2025-004 U.S. Department of Transportation Airport Improvement Program Assistance Listing 20.106 Reporting Significant Deficiency in Internal Control over Compliance Criteria: The OMB compliance supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by underlying accounting information or performance records, and are fairly presented in accordance with government requirements. The City of Fallon is required to submit and SF-425 annually. Recipients use the Federal Financial Report (FFR) as a standardized format to report expenditures under federal awards as well as, when applicable, cash status. Condition: We noted the City incorrectly reported federal share of expenditures and recipient share of expenditures. Cause: The City did not have adequate internal controls for accurate reporting. Effect: Inaccurate information may be reported to the federal awarding agency. Questioned Costs: None reported. Context/Sampling: All reports submitted during the year were tested. Repeat Finding from Prior Year: No. Recommendation: We recommend City of Fallon enhance internal controls to ensure its reports are accurate. Views of Responsible Officials: Management concurs with the finding regarding reported federal share of expenditures and recipient share of expenditures. Grant management procedures have been updated to include a secondary review of all reports prior to submission to the awarding agency.