Finding 1094529 (2024-006)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-01-08
Audit: 336406
Organization: Washoe County (NV)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The Human Services Agency lacks proper internal controls for determining eligibility in the Emergency Rental Assistance Program.
  • Impacted Requirements: This affects compliance with federal regulations requiring adequate internal controls over federal awards.
  • Recommended Follow-Up: Enhance internal control policies to ensure all eligibility documentation is properly maintained and reviewed.

Finding Text

2024-006: U.S. Department of Treasury COVID-19, Emergency Rental Assistance Program, 21.023 Eligibility Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards included under assistance listing number 21.023 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Internal Controls requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statues, regulations, and terms and conditions of the federal awards. Condition: For one month selected for testing, the Human Services Agency did not have documented internal controls over the determination of eligibility for participation in the Emergency Rental Assistance Program. Cause: The Human Services Agency did not have adequate internal controls to ensure documentation for review of the determination of eligibility of participants in the Emergency Rental Assistance Program. Effect: Participants could be deemed eligible that do not meet requirements. Questioned Costs: None. Context/Sampling: A nonstatistical sample of three months out of a population of 12 months were selected for testing. Repeat Finding from Prior Year(s): Yes, prior year finding 2023-009. Recommendation: We recommend the Human Services Agency enhance internal control policies to ensure all documentation for review of eligibility determinations of program participants is maintained. Views of Responsible Officials: Management agrees with the finding.

Categories

Eligibility Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 518087 2024-006
    Significant Deficiency Repeat
  • 518088 2024-006
    Significant Deficiency Repeat
  • 518089 2024-006
    Significant Deficiency Repeat
  • 518090 2024-004
    Material Weakness Repeat
  • 518091 2024-004
    Material Weakness Repeat
  • 518092 2024-004
    Material Weakness Repeat
  • 518093 2024-004
    Material Weakness Repeat
  • 518094 2024-004
    Material Weakness Repeat
  • 518095 2024-004
    Material Weakness Repeat
  • 518096 2024-004
    Material Weakness Repeat
  • 518097 2024-004
    Material Weakness Repeat
  • 518098 2024-004
    Material Weakness Repeat
  • 518099 2024-004
    Material Weakness Repeat
  • 518100 2024-004
    Material Weakness Repeat
  • 518101 2024-004
    Material Weakness Repeat
  • 518102 2024-004
    Material Weakness Repeat
  • 518103 2024-004
    Material Weakness Repeat
  • 518104 2024-004
    Material Weakness Repeat
  • 518105 2024-004
    Material Weakness Repeat
  • 518106 2024-007
    Material Weakness Repeat
  • 518107 2024-007
    Material Weakness Repeat
  • 518108 2024-007
    Material Weakness Repeat
  • 518109 2024-005
    Material Weakness Repeat
  • 518110 2024-005
    Material Weakness Repeat
  • 518111 2024-005
    Material Weakness Repeat
  • 518112 2024-005
    Material Weakness Repeat
  • 518113 2024-005
    Material Weakness Repeat
  • 518114 2024-005
    Material Weakness Repeat
  • 518115 2024-005
    Material Weakness Repeat
  • 518116 2024-005
    Material Weakness Repeat
  • 518117 2024-005
    Material Weakness Repeat
  • 518118 2024-005
    Material Weakness Repeat
  • 518119 2024-005
    Material Weakness Repeat
  • 518120 2024-005
    Material Weakness Repeat
  • 518121 2024-005
    Material Weakness Repeat
  • 518122 2024-005
    Material Weakness Repeat
  • 518123 2024-005
    Material Weakness Repeat
  • 518124 2024-005
    Material Weakness Repeat
  • 1094530 2024-006
    Significant Deficiency Repeat
  • 1094531 2024-006
    Significant Deficiency Repeat
  • 1094532 2024-004
    Material Weakness Repeat
  • 1094533 2024-004
    Material Weakness Repeat
  • 1094534 2024-004
    Material Weakness Repeat
  • 1094535 2024-004
    Material Weakness Repeat
  • 1094536 2024-004
    Material Weakness Repeat
  • 1094537 2024-004
    Material Weakness Repeat
  • 1094538 2024-004
    Material Weakness Repeat
  • 1094539 2024-004
    Material Weakness Repeat
  • 1094540 2024-004
    Material Weakness Repeat
  • 1094541 2024-004
    Material Weakness Repeat
  • 1094542 2024-004
    Material Weakness Repeat
  • 1094543 2024-004
    Material Weakness Repeat
  • 1094544 2024-004
    Material Weakness Repeat
  • 1094545 2024-004
    Material Weakness Repeat
  • 1094546 2024-004
    Material Weakness Repeat
  • 1094547 2024-004
    Material Weakness Repeat
  • 1094548 2024-007
    Material Weakness Repeat
  • 1094549 2024-007
    Material Weakness Repeat
  • 1094550 2024-007
    Material Weakness Repeat
  • 1094551 2024-005
    Material Weakness Repeat
  • 1094552 2024-005
    Material Weakness Repeat
  • 1094553 2024-005
    Material Weakness Repeat
  • 1094554 2024-005
    Material Weakness Repeat
  • 1094555 2024-005
    Material Weakness Repeat
  • 1094556 2024-005
    Material Weakness Repeat
  • 1094557 2024-005
    Material Weakness Repeat
  • 1094558 2024-005
    Material Weakness Repeat
  • 1094559 2024-005
    Material Weakness Repeat
  • 1094560 2024-005
    Material Weakness Repeat
  • 1094561 2024-005
    Material Weakness Repeat
  • 1094562 2024-005
    Material Weakness Repeat
  • 1094563 2024-005
    Material Weakness Repeat
  • 1094564 2024-005
    Material Weakness Repeat
  • 1094565 2024-005
    Material Weakness Repeat
  • 1094566 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.658 Foster Care Title IV-E $10.80M
93.659 Adoption Assistance $8.91M
93.558 Temporary Assistance for Needy Families $1.59M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $962,916
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $724,553
93.575 Child Care and Development Block Grant $720,000
93.770 Medicare Prescription Drug Coverage $542,037
93.889 National Bioterrorism Hospital Preparedness Program $494,980
21.023 Emergency Rental Assistance Program $478,738
15.611 Wildlife Restoration and Basic Hunter Education and Safety $389,005
93.069 Public Health Emergency Preparedness $367,838
93.940 Hiv Prevention Activities Health Department Based $358,228
10.690 Lake Tahoe Erosion Control Grant Program $274,442
95.001 High Intensity Drug Trafficking Areas Program $221,989
93.268 Immunization Cooperative Agreements $220,210
66.001 Air Pollution Control Program Support $217,449
21.019 Coronavirus Relief Fund $194,597
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $191,685
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $177,864
16.606 State Criminal Alien Assistance Program $161,759
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $155,429
66.460 Nonpoint Source Implementation Grants $153,000
16.575 Crime Victim Assistance $145,568
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $129,770
66.432 State Public Water System Supervision $125,000
93.590 Community-Based Child Abuse Prevention Grants $115,487
16.582 Crime Victim Assistance/discretionary Grants $114,089
97.042 Emergency Management Performance Grants $112,373
93.669 Child Abuse and Neglect State Grants $112,000
16.922 Equitable Sharing Program $100,824
66.804 Underground Storage Tank (ust) Prevention, Detection, and Compliance Program $100,000
97.067 Homeland Security Grant Program $96,176
93.958 Block Grants for Community Mental Health Services $91,314
16.812 Second Chance Act Reentry Initiative $89,166
14.267 Continuum of Care Program $72,185
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $69,080
93.110 Maternal and Child Health Federal Consolidated Programs $65,194
16.543 Missing Children's Assistance $64,808
93.994 Maternal and Child Health Services Block Grant to the States $62,376
93.645 Stephanie Tubbs Jones Child Welfare Services Program $62,004
93.217 Family Planning Services $61,529
16.043 Veterans Treatment Court Discretionary Grant Program $59,461
14.218 Community Development Block Grants/entitlement Grants $58,623
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $58,173
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $54,728
20.219 Recreational Trails Program $54,086
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $53,573
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $52,435
93.667 Social Services Block Grant $49,654
16.741 Dna Backlog Reduction Program $44,589
97.047 Bric: Building Resilient Infrastructure and Communities $42,505
93.643 Children's Justice Grants to States $40,684
21.027 Coronavirus State and Local Fiscal Recovery Funds $40,000
93.959 Block Grants for Prevention and Treatment of Substance Abuse $39,394
93.053 Nutrition Services Incentive Program $35,541
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $34,184
16.540 Juvenile Justice and Delinquency Prevention $33,065
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation�s Health $28,440
93.597 Grants to States for Access and Visitation Programs $24,013
93.603 Adoption and Legal Guardianship Incentive Payments Program $23,583
93.991 Preventive Health and Health Services Block Grant $23,181
15.916 Outdoor Recreation Acquisition, Development and Planning $20,065
16.710 Public Safety Partnership and Community Policing Grants $16,530
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $16,353
16.588 Violence Against Women Formula Grants $15,372
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $14,707
93.136 Injury Prevention and Control Research and State and Community Based Programs $14,345
16.U01 FBI Child Exploitation Task Force $13,528
81.U02 Energizing Rural Communities Prize $13,500
93.563 Child Support Services $12,507
93.U03 Cooperative Agreements for State-Based Comprehensive Breast and Cervical Cancer Early Detection Programs (national Breast and Cervical Cancer Early Detection Nbccedp) $11,505
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $10,192
10.185 Local Food for Schools Cooperative Agreement Program $10,183
45.310 Grants to States $10,125
16.738 Edward Byrne Memorial Justice Assistance Grant Program $8,838
10.704 Law Enforcement Agreements $8,724
16.593 Residential Substance Abuse Treatment for State Prisoners $7,573
10.555 National School Lunch Program $5,506
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $5,431
93.008 Medical Reserve Corps Small Grant Program $5,000
93.270 Viral Hepatitis Prevention and Control $4,728
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $4,640
93.788 Opioid Str $4,431
93.103 Food and Drug Administration Research $3,960
93.387 National and State Tobacco Control Program $2,970
93.556 Marylee Allen Promoting Safe and Stable Families Program $1,388
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1,056
20.600 State and Community Highway Safety $741
20.616 National Priority Safety Programs $720