Finding Text
2024-009: U.S. Department of The Interior
Direct award and Pass-through Tahoe Resource Conservation District
Southern Nevada Public Land Management, 15.235
Cash Management
Significant Deficiency in Internal Control over Compliance
Grant Award Number: Potentially affects all grant awards included under assistance listing 15.235 on the Schedule of Expenditures of Federal Awards.
Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.
Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer.
Cause: Tahoe Douglas Fire Protection District (the District) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement.
Effect: Inaccurate information may be reported and funds may not be drawn on a reimbursement basis.
Questioned Costs: None
Context/Sampling: A nonstatistical sample of 2 Requests for Reimbursement out of a population of 4 was selected for testing. We noted that there was no evidence of review on one of the Requests for Reimbursement.
Repeat Finding from Prior Year: No
Recommendation: We recommend the District enhance internal controls to provide for the documented review and approval of Requests for Reimbursement.
Views of Responsible Officials: Tahoe Douglas Fire Protection District agrees with this finding.