Finding Text
U.S. Department of Treasury Passed through State of Nevada Department of Conservation and Natural Resources COVID-19, Coronavirus State and Local Fiscal Recovery Fund, 21.027 Reporting Material Weakness in Internal Control over Compliance and Noncompliance Grant Award Number: Affects all grant awards under assistance listing 21.027 on the Schedule of Expenditures of Federal Awards. Criteria: The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Eureka County must submit quarterly Project and Expenditure Reports that contain CLSFRF costs incurred during the covered period to the State of Nevada. Using the Nevada Infrastructure Financial System. Critical information includes: • Reimbursement Amount Condition: The County did not have adequate internal controls to ensure reporting requirements were met. The critical information reported did not reconcile to supporting documentation related to reimbursed amounts, for one report out of three tested reports. Cause : The County did not have adequate internal controls to ensure reports were accurately filed. Effect: Inaccurate information may be reported to the federal awarding agency. Questioned Costs: None reported. Context Sampling: A nonstatististical sample of three reports were selected for testing out of a total of four reports filed during the year. One of the three reports tested contained incorrect reimbursement amount information. Repeat Findings from Prior Year(s): No Recommendation: We recommend management review its procedures over the preparation of reports to ensure all reports reconcile to supporting documentation and are adequately reviewed for accuracy. Views of Responsible Officials: Management agrees with the finding.