FAC Explorer

Audit 42081

FY End
2022-06-30
Total Expended
$72.75M
Findings
2
Programs
83
Organization: Washoe County (NV)
Year: 2022 Accepted: 2023-01-03
Auditor: Bdo USA LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
51262 2022-001 Significant Deficiency - M
627704 2022-001 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
93.658 Foster Care-Title IV-E $11.05M Yes 0
93.659 Adoption Assistance $9.26M - 0
21.023 Covid-19 - Emergency Rental Assistance Program $8.67M Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $6.68M - 0
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $6.63M Yes 0
93.563 Child Support Enforcement $3.01M Yes 0
93.558 Temporary Assistance for Needy Families $2.78M Yes 0
14.218 Community Development Block Grants/entitlement Grants (community Development Block Grant Program for Entitlement Communities $1.85M Yes 0
93.268 Immunization Cooperative Agreements $1.67M - 0
16.575 Crime Victim Assistance $1.38M - 0
10.557 Wic Program $1.15M - 0
16.034 Coronavirus Emergency Supplemental Funding Program $1.14M - 0
93.217 Family Planning-Services (fp Services) $1.12M - 0
93.045 Special Programs for the Aging-Title Iii, Part C-Nutrition Services $1.11M - 0
93.069 Public Health Emergency Preparedness (perlc: Preparedness and Emergency Response $1.01M - 0
14.231 Emergency Solutions Grant Program $913,273 - 0
97.039 Hazerd Mitigation Grant $902,485 - 0
93.556 Promoting Safe and Stable Families $838,902 - 0
16.741 Dna Backlog Reduction Program $837,051 - 0
93.674 Chafee Foster Care Independence Program (cfcip; Independent Living Program) $810,823 - 0
93.575 Child Care and Development Block Grant $793,416 - 0
93.667 Social Services Block Grant (ssbg Program) $749,523 - 0
66.001 Air Pollution Control Program Support $738,429 - 0
97.067 Homeland Security Grant Program (hsgp and Thsgp) $710,604 - 0
93.889 National Bioterrorism Hospital Preparedness Program (hpp) $520,755 - 0
93.770 Medicare-Prescription Drug Coverage (medicare Part D) $473,658 - 0
93.977 Preventive Health Services-Sexually Transmitted Diseases Control Grants $472,497 - 0
93.940 Hiv Prevention Activities-Health Department Based (hiv Prevention Program) $343,181 - 0
97.042 Emergency Management Performance Grant (empg) $312,877 - 0
93.243 Substance Abuse and Mental Health Services-Projects of Regional and National Significance (prns) $278,995 - 0
16.582 Crime Victim Assistance/discretionary Grants $247,441 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $244,552 - 0
95.001 High Intensity Drug Trafficking Areas Program (hidta) $224,070 - 0
93.053 Nutrition Services Incentive Program (nsip) $223,176 - 0
16.588 Violence Against Women Formula Grants $213,822 - 0
20.616 National Priority Safety Programs $207,068 - 0
66.460 Nonpoint Source Implementation Grants $200,000 - 0
14.267 Continuum of Care Program $178,001 - 0
93.958 Block Grants for Community Mental Health Services $177,918 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs (national Center for Injury Prevention and Control) $150,332 - 0
66.432 State Public Water System Supervision $125,000 - 0
93.387 National State Based Tobacco Control Programs (national Tobacco Control Program) $118,936 - 0
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $118,018 - 0
93.044 Special Programs for the Aging-Title Iii, Part B-Grants for Supportive Services and Senior Centers $114,668 - 0
45.310 Grants to States $113,706 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii (state Cdbg) $113,296 - 0
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $110,908 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program (byrne Jag Program) $107,918 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $102,119 - 0
20.600 State and Community Highway Safety $99,058 - 0
93.603 Adoption Incentive Payments $92,849 - 0
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $88,783 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $86,003 - 0
93.270 Adult Viral Hepatitis Prevention and Control $68,694 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $67,721 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $64,384 - 0
16.606 State Criminal Alien Assistance Program $63,687 - 0
16.609 Project Safe Neighborhoods $59,903 - 0
93.788 Opioid Str $59,742 - 0
93.669 Child Abuse and Neglect State Grants $56,575 - 0
16.922 Equitable Sharing Program $54,760 - 0
16.543 Missing Children's Assistance $53,172 - 0
16.833 National Sexual Assault Kit Initiative $52,000 - 0
66.804 Leaking Underground Storage Tank Trust Fund Corrective Action Program (leaking Ust Corrective Action Program) $50,000 - 0
93.103 Food and Drug Administration-Research (general Grant Funding Program 93103) $48,021 - 0
10.555 National School Lunch Pogram $44,756 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program (supplemental Nutrition Assistance Program State Administrative Match) $39,058 - 0
93.994 Maternal and Child Health Services Block Grant to the States (mch Block Grants) $38,230 - 0
10.665 Schools and Roads - Grants to States $34,641 - 0
93.991 Preventive Health and Health Services Block Grant $30,032 - 0
93.597 Grant to States for Access and Visitation Programs $30,003 - 0
10.664 Cooperative Forestry Assistance $20,999 - 0
10.553 School Breakfast Program $20,449 - 0
97.024 Emergency Food and Shelter National Board Program $18,107 - 0
10.704 Law Enforcement Agreements $17,403 - 0
16.827 Justice Reinvestment Initiative $17,300 - 0
93.643 Children's Justice Grants to States $16,500 - 0
93.919 Cooperative Agreements for State-Based Comprehensive Breast and Cervical Cancer $12,350 - 0
16.838 Comprehensive Opioid, Stimulant, and Substance Abuse Program $11,295 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $10,255 - 0
93.008 Medical Reserve Corps Small Grant Program $10,000 - 0
93.586 State Court Improvement Program $6,400 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $4,919 - 0

Contacts

Name Title Type
GPR1NY74XPQ5 Cathy Hill Auditee
7753282563 Chris Farthing Auditor
No contacts on file

Notes to SEFA

Title: Reporting Entity Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared 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 reimubursement. The County has not elected to use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Washoe County reporting entity is defined in Note 1 to its basic financial statements. All federal financial assistance received directly from federal agencies, as well as federal financial assistance passed through other government agencies, is included in the schedule. 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 Washoe County, it is not intended to and does not present the financial position, changes in fund balance, or cash flows of Washoe County.
Title: Noncash Expenditures Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared 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 reimubursement. The County has not elected to use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. National School Lunch Program (School Lunch Program [10.555])Expenditures of $8,811 for this program represent the dollar value of food commodities served at the Countys juvenile detention facilities. The value of commodities is determined by the U.S. Department of Agriculture.Surveys, Studies, Investigations, Demonstrations and Special Purpose Activities Relating to the Clean Air Act (66.034)The expenditures include $40,144 representing the value of sample analyses obtained at no charge to Washoe County.
Title: Program Income Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared 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 reimubursement. The County has not elected to use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures reported include income received by the grantee, directly generated by grant-supported activity, and includes thefollowing programs:ASSISTANCELISTING NUMBER AMOUNTCommunity Development Block Grants/Entitlement Grants 14.218 $ 50,019State and Community Highway Safety 20.600 2 ,000COVID-19 - Coronavirus State and Local Fiscal Recovery Funds 21.027 50,547Special Programs for the Aging-Title III, Part C-Nutrition Services 93.045 108,618Project Grants and Cooperative Agreements for Tuberculosis Control Programs 93.116 606Family Planning Services 93.217 322,825Immunization Cooperative Agreements 93.268 3,053Child Support Enforcement 93.563 4,502Total Program Income $ 542,170

Finding Details

Finding 2022-001
Finding 2022-001 U.S. Department of Treasury COVID-19 Emergency Rental Assistance, CFDA 21.023 Allowable Activities and Costs Significant Deficiency in Internal Control over Compliance Award Number(s) Affects grant awards ERA-001 under CFDA 21.023 on the Schedule of Expenditures of Federal Awards. Criteria The OMB Compliance Supplement requires that non-federal entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition During our walkthroughs, we noted that there was not a formalized process/control to monitor the sub-recipient?s Reno Housing Authority activities and costs. Cause The Office of the County Manager did not have an adequate internal control to monitor the sub-recipient. Effect Inaccurate payment requests could be made to improper recipients without sufficient monitoring. Questioned costs None Repeat finding from prior year No Recommendation We recommend the Office of County Manager enhance internal control policies over sub-recipients. Views of Responsible Officials Internal controls will be monitored/created for future awards to the Reno Housing Authority Section II - Financial Statement Findings Required to be Reported in Accordance with Section III - Federal Award Findings and Questioned Costs C-
Finding 2022-001
Finding 2022-001 U.S. Department of Treasury COVID-19 Emergency Rental Assistance, CFDA 21.023 Allowable Activities and Costs Significant Deficiency in Internal Control over Compliance Award Number(s) Affects grant awards ERA-001 under CFDA 21.023 on the Schedule of Expenditures of Federal Awards. Criteria The OMB Compliance Supplement requires that non-federal entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition During our walkthroughs, we noted that there was not a formalized process/control to monitor the sub-recipient?s Reno Housing Authority activities and costs. Cause The Office of the County Manager did not have an adequate internal control to monitor the sub-recipient. Effect Inaccurate payment requests could be made to improper recipients without sufficient monitoring. Questioned costs None Repeat finding from prior year No Recommendation We recommend the Office of County Manager enhance internal control policies over sub-recipients. Views of Responsible Officials Internal controls will be monitored/created for future awards to the Reno Housing Authority Section II - Financial Statement Findings Required to be Reported in Accordance with Section III - Federal Award Findings and Questioned Costs C-