FAC Explorer

Audit 394659

FY End
2025-06-30
Total Expended
$51.94M
Findings
0
Programs
35
Organization: City of Henderson (NV)
Year: 2025 Accepted: 2026-03-26
Auditor: EIDE BAILLY LLP

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
20.205 HIGHWAY PLANNING AND CONSTRUCTION $2.38M Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $1.60M Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $595,782 Yes 0
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $497,795 Yes 0
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM $452,847 Yes 0
16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $313,352 Yes 0
59.059 CONGRESSIONAL GRANTS $294,846 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $182,941 Yes 0
94.006 AMERICORPS STATE AND NATIONAL 94.006 $168,234 Yes 0
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $142,552 Yes 0
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $124,774 Yes 0
21.016 EQUITABLE SHARING $113,395 Yes 0
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $89,872 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $85,000 Yes 0
16.543 MISSING CHILDREN'S ASSISTANCE $52,245 Yes 0
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $50,742 Yes 0
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $48,414 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $44,749 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $43,991 Yes 0
16.742 PAUL COVERDELL FORENSIC SCIENCES IMPROVEMENT GRANT PROGRAM $39,042 Yes 0
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $34,884 Yes 0
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $32,428 Yes 0
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $29,100 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $28,000 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $21,425 Yes 0
10.175 FARMERS MARKET AND LOCAL FOOD PROMOTION PROGRAM $19,292 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $16,867 Yes 0
16.043 VETERANS TREATMENT COURT DISCRETIONARY GRANT PROGRAM $10,918 Yes 0
88.128 Energy Efficiency and Conservation Block Grant Program $9,982 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $9,601 Yes 0
45.025 PROMOTION OF THE ARTS PARTNERSHIP AGREEMENTS $5,600 Yes 0
15.235 SOUTHERN NEVADA PUBLIC LAND MANAGEMENT $4,561 Yes 0
10.556 SPECIAL MILK PROGRAM FOR CHILDREN $4,056 Yes 0
20.219 RECREATIONAL TRAILS PROGRAM $1,958 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $175 Yes 0

Contacts

Name Title Type
D4QQSLNCP9Z8 David Lasic Auditee
7022671776 Kurt Schlicker Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “SEFA”) includes the federal award activity of the City of Henderson (the “City”) under programs of the federal government for the year ended June 30, 2025. The information in this SEFA 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 SEFA presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in financial position, or cash flows of the City.
Expenditures reported on the SEFA are reported on the modified accrual basis of accounting. 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. Federal financial assistance provided to a subrecipient is treated as an expenditure when it is paid to the subrecipient. Negative amounts shown on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
The City has elected to use the 10-percent de minimis indirect cost rate for federal programs that allow those costs to be charged, as allowed under the Uniform Guidance, where applicable.
The City participates in Revolving Loan Funds and Section 108 Loan Guarantee programs sponsored by the Department of Housing and Urban Development - Community Development Block Grants (CDBG) and the HOME Investment Partnerships Program. Under these programs, the City issues loans to program participants which may be forgiven over time or are repaid into the program for the issuance of new loans. Only current year loan drawdowns (new loans issued) are reported on the SEFA; there are no contingencies noted. At June 30, 2025, the City had the following loan activities: Outstanding Receivable from Program Program Title Federal ALN Participants Home Investment Partnerships Program 14.239 $ 5,693,153 Community Development Block Grants/Entitlement Grants 14.218 170,000 $ 5,863,153