FAC Explorer

Audit 9156

FY End
2022-12-31
Total Expended
$1.58M
Findings
2
Programs
2
Organization: Culinary Academy of Las Vegas (NV)
Year: 2022 Accepted: 2024-01-02
Auditor: Rubinbrown LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7097 2022-002 Significant Deficiency - A
583539 2022-002 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
21.019 Emergency Food Assistance Program $1.43M Yes 1
17.258 Wia Adult Program $142,669 - 0

Contacts

Name Title Type
DU9BHTTXEMN9 Eric Wolfman Auditee
7029242100 James Chapman Auditor
No contacts on file

Notes to SEFA

Title: Basis Of Accounting Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) presents the activity of all federal award programs of Southern Nevada Joint Management Culinary and Bartenders Training Fund d/b/a Culinary Academy of Las Vegas (the Fund). The information in this Schedule 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule is presented using the accrual basis of accounting, which is described in Note 2 to the financial statements of the Fund.
Title: Indirect Costs Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) presents the activity of all federal award programs of Southern Nevada Joint Management Culinary and Bartenders Training Fund d/b/a Culinary Academy of Las Vegas (the Fund). The information in this Schedule 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Fund has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414

Finding Details

Finding 2022-002
Criteria: Monitoring payroll compliance procedures related to the employee’s historical salary and wage changes is necessary to ensure the amount charged against the major program is accurate. Condition: The Fund is not keeping historical records of salary and wage changes for employees of the Fund. Context: We discovered during our testing the Fund was unable to provide support for changes in the employee’s hourly wage or annual salary. Cause: Management did not keep records of approval for changes in employee’s hourly wage or annual salary. Effect: The effect of not keeping historical records of wage and salary changes could cause the amount charged to major program to be inaccurate. Recommendation: Management should keep records of approval for all changes in an employee’s gross compensation in the employee’s personnel file. Views of Responsible Officials and Planned Corrective Actions: A Standard Operating Procedure has been created to outline the workflow of the Personnel Action Form. Additionally, a new process has been created where the Human Resources (HR) Analyst sends biweekly excel sheets to Payroll and copies the HR Director with any pay changes. Copies of the Personnel Action forms are attached and the HR Director confirms that all Personnel Action Forms have been placed in the employee’s file. Lastly, two days a month, the HR Analyst is to ensure all filing is up to date.
Finding 2022-002
Criteria: Monitoring payroll compliance procedures related to the employee’s historical salary and wage changes is necessary to ensure the amount charged against the major program is accurate. Condition: The Fund is not keeping historical records of salary and wage changes for employees of the Fund. Context: We discovered during our testing the Fund was unable to provide support for changes in the employee’s hourly wage or annual salary. Cause: Management did not keep records of approval for changes in employee’s hourly wage or annual salary. Effect: The effect of not keeping historical records of wage and salary changes could cause the amount charged to major program to be inaccurate. Recommendation: Management should keep records of approval for all changes in an employee’s gross compensation in the employee’s personnel file. Views of Responsible Officials and Planned Corrective Actions: A Standard Operating Procedure has been created to outline the workflow of the Personnel Action Form. Additionally, a new process has been created where the Human Resources (HR) Analyst sends biweekly excel sheets to Payroll and copies the HR Director with any pay changes. Copies of the Personnel Action forms are attached and the HR Director confirms that all Personnel Action Forms have been placed in the employee’s file. Lastly, two days a month, the HR Analyst is to ensure all filing is up to date.