Finding Text
U.S. Department of Homeland Security Passed through State of Nevada Division of Emergency Management, Disaster Grants – Public Assistance, 97.036 Special Test and Provisions Significant Deficiency in Internal Control over Compliance and Noncompliance Grant Award Number: Affects all grant awards under assistance listing 97.036 on the Schedule of Expenditures of Federal Awards. Criteria: The OMB Compliance Supplement requires that for large projects, the recipient is required to make an accounting to FEMA of eligible costs. Similarly, the subrecipient must make an accounting to the recipient. In submitting the accounting, the entity is required to certify that reported costs were incurred in performance of eligible work, that the approved work was completed, that the project is in compliance with the provisions of the FEMA-State Agreement, all grant conditions were met, and that payments for that project were made in accordance with the applicable payment provisions. Condition: The County did not have adequate internal controls to ensure Special Test and Provisions requirements were met. The critical information reported did not have the required “Description of Work Performed” included on the reports. Cause: The County did not have adequate internal controls to ensure reports were accurately filed with all of the required information. Effect: Inaccurate information may be reported to the federal awarding agency. Questioned Costs: None reported. Context Sampling: One reported was filed and tested which did not contain the required information. Repeat Findings from Prior Year(s): No Recommendation: We recommend management review its procedures over the preparation of reports to ensure all reports include the required information and are adequately reviewed for accuracy. Views of Responsible Officials: Management agrees with the finding.