Finding 10834 (2023-007)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-01-30
Audit: 14489
Organization: Washoe County (NV)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: There is a material weakness in internal controls over compliance related to the reporting of federal expenditures on the SEFA.
  • Impacted Requirements: Compliance with Title 2 CFR Part 200 is necessary for accurate reporting of federal funds and subrecipient payments.
  • Recommended Follow-Up: The Comptroller’s office should improve internal controls to ensure accurate reporting of federal expenditures and subrecipient payments.

Finding Text

2023-007: U.S. Department of Treasury COVID -19, Coronavirus State and Local Fiscal Recovery Fund, 21.027 Other Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing 21.027 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires Washoe County to prepare a Schedule of Expenditures of Federal Awards (SEFA) showing both total federal expenditures and payments to subrecipients for the year. Condition: Amounts were originally reported incorrectly on the SEFA. Cause: The Washoe County Comptroller’s Office did not have adequate internal controls to ensure payments to subrecipients were appropriately reported on the SEFA. Effect: Prior to correction, federal expenditures were overstated by $1,238,463 and amounts passed through to subrecipients were overstated by $269,766. Questioned Costs: None. Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Year(s): No Recommendation: We recommend the Comptroller’s office enhance internal controls to ensure federal expenditures and payments to subrecipients are appropriately reported on the SEFA. Views of Responsible Officials: Management agrees with the finding.

Categories

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Other Findings in this Audit

  • 10820 2023-008
    Material Weakness
  • 10821 2023-009
    Material Weakness
  • 10822 2023-010
    Significant Deficiency
  • 10823 2023-004
    Significant Deficiency
  • 10824 2023-005
    Significant Deficiency
  • 10825 2023-006
    Material Weakness
  • 10826 2023-007
    Material Weakness
  • 10827 2023-004
    Significant Deficiency
  • 10828 2023-005
    Significant Deficiency
  • 10829 2023-006
    Material Weakness
  • 10830 2023-007
    Material Weakness
  • 10831 2023-004
    Significant Deficiency
  • 10832 2023-005
    Significant Deficiency
  • 10833 2023-006
    Material Weakness
  • 10835 2023-012
    Material Weakness
  • 10836 2023-011
    Significant Deficiency
  • 587262 2023-008
    Material Weakness
  • 587263 2023-009
    Material Weakness
  • 587264 2023-010
    Significant Deficiency
  • 587265 2023-004
    Significant Deficiency
  • 587266 2023-005
    Significant Deficiency
  • 587267 2023-006
    Material Weakness
  • 587268 2023-007
    Material Weakness
  • 587269 2023-004
    Significant Deficiency
  • 587270 2023-005
    Significant Deficiency
  • 587271 2023-006
    Material Weakness
  • 587272 2023-007
    Material Weakness
  • 587273 2023-004
    Significant Deficiency
  • 587274 2023-005
    Significant Deficiency
  • 587275 2023-006
    Material Weakness
  • 587276 2023-007
    Material Weakness
  • 587277 2023-012
    Material Weakness
  • 587278 2023-011
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.658 Foster Care_title IV-E $10.87M
93.659 Adoption Assistance $9.39M
66.458 Capitalization Grants for Clean Water State Revolving Funds $7.75M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $4.61M
93.563 Child Support Enforcement $3.06M
93.558 Temporary Assistance for Needy Families $1.59M
16.575 Crime Victim Assistance/discretionary Grants $1.36M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.21M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.21M
93.268 Immunization Cooperative Agreements $1.20M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $1.06M
21.023 Emergency Rental Assistance Program $1.04M
93.069 Public Health Emergency Preparedness $850,172
97.067 Homeland Security Grant Program $840,031
93.959 Block Grants for Prevention and Treatment of Substance Abuse $743,849
93.556 Promoting Safe and Stable Families $706,845
66.001 Air Pollution Control Program Support $706,738
16.922 Equitable Sharing Program $665,047
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $631,669
93.575 Child Care and Development Block Grant $614,359
93.770 Medicare_prescription Drug Coverage $523,799
16.034 Coronavirus Emergency Supplemental Funding Program $427,667
93.940 Hiv Prevention Activities_health Department Based $385,598
93.217 Family Planning_services $367,187
93.053 Nutrition Services Incentive Program $367,092
16.606 State Criminal Alien Assistance Program $359,438
93.889 National Bioterrorism Hospital Preparedness Program $354,402
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $317,077
16.741 Dna Backlog Reduction Program $314,945
97.042 Emergency Management Performance Grants $276,503
14.267 Continuum of Care Program $259,813
20.616 National Priority Safety Programs $246,261
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $244,062
16.588 Violence Against Women Formula Grants $217,864
45.310 Grants to States $213,141
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $211,390
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $189,987
93.103 Food and Drug Administration_research $162,347
93.136 Injury Prevention and Control Research and State and Community Based Programs $159,645
16.582 Crime Victim Assistance/discretionary Grants $141,451
10.690 Lake Tahoe Erosion Control Grant Program $137,890
93.958 Block Grants for Community Mental Health Services $134,626
93.669 Child Abuse and Neglect State Grants $132,944
66.432 State Public Water System Supervision $125,000
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $121,915
93.387 National and State Tobacco Control Program (b) $119,722
66.804 Underground Storage Tank (ust) Prevention, Detection, and Compliance Program $100,000
95.001 High Intensity Drug Trafficking Areas Program $94,747
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $93,885
16.543 Missing Children's Assistance $86,824
93.008 Medical Reserve Corps Small Grant Program $75,000
20.600 State and Community Highway Safety $72,204
93.603 Adoption Incentive Payments $70,668
21.027 Coronavirus State and Local Fiscal Recovery Funds $62,894
93.645 Stephanie Tubbs Jones Child Welfare Services Program $62,004
14.218 Community Development Block Grants/entitlement Grants $60,686
93.270 Adult Viral Hepatitis Prevention and Control $55,984
93.991 Preventive Health and Health Services Block Grant $54,931
10.555 National School Lunch Program $53,542
10.664 Cooperative Forestry Assistance $52,201
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $48,959
93.667 Social Services Block Grant $44,742
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $41,387
93.643 Children's Justice Grants to States $40,041
16.738 Edward Byrne Memorial Justice Assistance Grant Program $38,153
93.052 National Family Caregiver Support, Title Iii, Part E $34,055
93.110 Maternal and Child Health Federal Consolidated Programs $33,596
93.597 Grants to States for Access and Visitation Programs $33,115
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $33,082
10.553 School Breakfast Program $27,592
16.609 Project Safe Neighborhoods $24,097
45.024 Promotion of the Arts_grants to Organizations and Individuals $22,411
15.611 Wildlife Restoration and Basic Hunter Education $18,164
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $15,766
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $14,847
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $14,484
93.994 Maternal and Child Health Services Block Grant to the States $14,473
93.586 State Court Improvement Program $13,600
10.704 Law Enforcement Agreements $13,482
93.788 Opioid Str $12,001
93.919 Cooperative Agreements for State-Based Comprehensive Breast and Cervical Cancer Early Detection Programs $11,926
15.916 Outdoor Recreation_acquisition, Development and Planning $11,126
97.039 Hazard Mitigation Grant $10,568
10.579 Child Nutrition Discretionary Grants Limited Availability $9,993
20.219 Recreational Trails Program $9,042
16.U01 Organized Crime Drug Enforcement Task Force $2,164
16.838 Comprehensive Opioid Abuse Site-Based Program $1,522
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $1,170
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $666