Finding 1161985 (2024-010)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-11-06
Audit: 371844
Organization: Washoe County (NV)
Auditor: EIDE BAILLY LLP

AI Summary

  • Core Issue: Washoe County lacks documentation to show that it reviewed Certified Payroll Reports on time, violating wage rate requirements.
  • Impacted Requirements: Compliance with Title 29 CFR Part 5, which mandates timely notification and review of payroll submissions for federally funded projects.
  • Recommended Follow-Up: Improve internal controls to ensure timely submission and review of Certified Payroll Reports.

Finding Text

U.S. Department of Housing and Urban Development Economic Development Initiative, Community Project Funding, and Miscellaneous Grants, 14.251 Special Tests and Provisions – Wage Rate Requirements Material Weakness in Internal Control over Compliance Grant Award Number: B-22-CP-NV-0629 Criteria: Title 29 Code of Federal Regulations Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction (Uniform Guidance) requires Washoe County to notify contractors and subcontractors of the requirements to comply with the Wage Rate Requirements and obtained copies of certified payrolls. Condition: No documentation was available to evidence review of timely Certified Payroll Report submissions. Cause: Washoe County did not have adequate internal controls to ensure routine review of Certified Payroll Report submissions. Effect: Certified Payroll Reports may not be submitted timely by the contractor or subcontractor. Questioned Costs: None. Context/Sampling: A nonstatistical sample of 8 Certified Payroll Report submissions out of a population of 52 was selected for testing. No evidence of review over 8 Certified Payroll Reports submitted. Repeat Finding from Prior Year(s): No Recommendation: We recommend the County enhance internal controls to ensure Certified Payroll Reports are submitted timely. Views of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

Internal controls will be enhanced to ensure Certified Payroll Reports are submitted timely.

Categories

Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1161947 2024-007
    Material Weakness Repeat
  • 1161948 2024-006
    Material Weakness Repeat
  • 1161949 2024-007
    Material Weakness Repeat
  • 1161950 2024-006
    Material Weakness Repeat
  • 1161951 2024-006
    Material Weakness Repeat
  • 1161952 2024-007
    Material Weakness Repeat
  • 1161953 2024-005
    Material Weakness Repeat
  • 1161954 2024-004
    Material Weakness Repeat
  • 1161955 2024-004
    Material Weakness Repeat
  • 1161956 2024-005
    Material Weakness Repeat
  • 1161957 2024-004
    Material Weakness Repeat
  • 1161958 2024-005
    Material Weakness Repeat
  • 1161959 2024-005
    Material Weakness Repeat
  • 1161960 2024-004
    Material Weakness Repeat
  • 1161961 2024-004
    Material Weakness Repeat
  • 1161962 2024-005
    Material Weakness Repeat
  • 1161963 2024-004
    Material Weakness Repeat
  • 1161964 2024-005
    Material Weakness Repeat
  • 1161965 2024-004
    Material Weakness Repeat
  • 1161966 2024-005
    Material Weakness Repeat
  • 1161967 2024-005
    Material Weakness Repeat
  • 1161968 2024-004
    Material Weakness Repeat
  • 1161969 2024-004
    Material Weakness Repeat
  • 1161970 2024-005
    Material Weakness Repeat
  • 1161971 2024-005
    Material Weakness Repeat
  • 1161972 2024-004
    Material Weakness Repeat
  • 1161973 2024-004
    Material Weakness Repeat
  • 1161974 2024-005
    Material Weakness Repeat
  • 1161975 2024-005
    Material Weakness Repeat
  • 1161976 2024-004
    Material Weakness Repeat
  • 1161977 2024-004
    Material Weakness Repeat
  • 1161978 2024-005
    Material Weakness Repeat
  • 1161979 2024-005
    Material Weakness Repeat
  • 1161980 2024-004
    Material Weakness Repeat
  • 1161981 2024-005
    Material Weakness Repeat
  • 1161982 2024-004
    Material Weakness Repeat
  • 1161983 2024-005
    Material Weakness Repeat
  • 1161984 2024-004
    Material Weakness Repeat
  • 1161986 2024-011
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $11.15M
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