Audit Finding 2022-024:
U.S. Department of the Treasury Coronavirus Relief Fund, 21.019
Finding:
Some expenditures were not reported in the appropriate classification or by vendor.
Recommendation:
Recommend the Nevada Governor’s Finance Office (GFO) enhance internal controls to ensure Financial P...
Audit Finding 2022-024:
U.S. Department of the Treasury Coronavirus Relief Fund, 21.019
Finding:
Some expenditures were not reported in the appropriate classification or by vendor.
Recommendation:
Recommend the Nevada Governor’s Finance Office (GFO) enhance internal controls to ensure Financial Progress Reports are prepared in accordance with governing requirements.
Agency Response:
Does the agency Agree with Finding: Yes
Additional Comments: The GFO relied on the U.S. Department of Treasury guidance, frequently asked questions and other reporting and recordkeeping documents to administer the fund. This information was revised multiple times throughout the grant period, which was extended for an additional year on December 28, 2020, two days before it was to expire in December 2020 causing difficulties in decision determination. It wasn’t until the guidance for the American Rescue Plan Act was received and reviewed that the manner in which the reporting for the payments to state agencies was questioned.
Corrective Action:
On November 12, 2021, a request was sent to the CARES help desk at U.S. Department of Treasury for clarification regarding state agency reimbursements for COVID related expenditures. This response verified that reporting for state agency reimbursement needed to be completed for each vendor by contract, grant or direct payment over $50,000. Once confirmation was received from U.S. Department of Treasury, the process to determine expenditures by vendor over $50,000 (reporting under contract, direct or grant) for each State Agency Reimbursement Project by Fiscal Year. This analysis was in process while the Single Audit was ongoing and was completed and reported in GrantSolutions for the quarter ending June 2022. The reporting during this quarter was revised to address the finding of payroll costs separated by fiscal year according to the dropdown categories of substantially dedicated public health and safety and administrative leave. These payroll costs were eliminated from the Direct section in the reporting portal to the Aggregate of Direct Payments to Individuals section in the amount of $304,516,094 since the payroll was for the prime recipient.
Date of Completion:
October 2022
Department or Agency Responsible for Corrective Action Plan:
Agency: Nevada Governor’s Finance Office
Contract: Brenda Berry
200 Musser Street, Ste 200
Carson City, NV 89703
Signature: Amy Stephenson, Director