FAC Explorer

Audit 402498

FY End
2025-06-30
Total Expended
$4.84M
Findings
1
Programs
1
Organization: Incline Village General Improvement District (NV)
Year: 2025 Accepted: 2026-05-28
Auditor: CLA (CLIFTONLARSONALLEN LLP)

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1215916 2025-005 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
66.458 CLEAN WATER STATE REVOLVING FUND $4.84M Yes 1

Contacts

Name Title Type
NRCMTNZ7RLX4 Noemi Barter Auditee
7755587474 Brianne Wiese Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal awards programs of the Incline Village General Improvement District (the District) for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
The program titles and Assistance Listing Numbers were obtained from the federal or pass-through grantor.
When federal awards were received from a pass-through entity, the Schedule shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the District determined that no identifying number is assigned for the program, or the District was unable to obtain an identifying number from the pass-through entity.

Finding Details

Finding 2025-005
2025 – 005 – Suspension and Debarment Federal Agency: Environmental Protection Agency Federal Program Name: Capitalization Grants for Clean Water State Revolving Funds Assistance Listing Number: 66.458 Federal Award Identification Number: CS-32000123-0, 4C-98T68401-0 Pass-Through Agency: Nevada Division of Environmental Protection Pass-Through Number(s): CW2402 Award Period: December 1, 2023 to December 1, 2026 Type of Finding: • Material Weakness in Internal Control over Compliance • Other Noncompliance Criteria or specific requirement: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Before entering into a covered transaction the entity must verify that the contractor is not suspended, debarred or otherwise excluded from participating in the transaction. Condition: Through our testing we noted that suspension and debarment checks were not performed for two vendors prior to entering into the transactions. Questioned costs: None noted. Context: Suspension and debarment procedures were not performed for two of the two vendors selected prior to entering into the transactions. Cause: The District did not have controls in place to ensure that suspension and debarment checks were performed prior to entering into covered transactions. Effect: Without checking suspension and debarment before engaging services, the District could have entered into an agreement with a vendor that was suspended or debarred from receiving federal funding. Repeat Finding: Not a repeat finding. Recommendation: CLA recommends that the District implement procedures to ensure that federal guidance is followed relating to suspension and debarment for both new and existing vendors and provide training on these procedures. Views of responsible officials: There is no disagreement with the audit finding. Finance and Public Works will coordinate the vendor bidding process and document the suspension and debarment check prior to awarding a vendor for the project.