FAC Explorer

Finding 1175419 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-02-25
Audit: 389174
Organization: City of Reno (NV)
Auditor: BAKER TILLY US LLP

AI Summary

  • Core Issue: The City failed to submit a required PR29-CDBG Cash on Hand report by the due date.
  • Impacted Requirements: Compliance with federal award conditions, specifically the timely filing of quarterly reports.
  • Recommended Follow-up: Establish an internal tracking system to monitor and ensure timely submission of required reports.

Finding Text

Reporting - Significant Deficiency in Internal Controls over Compliance and Instance of Noncompliance. Federal Assistance Listing Number 14.218, Federal Agency/Pass-through Entity - Program Name CDBG - Entitlement/Special Purpose Grants Cluster, Questioned Costs none reported. Criteria or specific requirement: As a condition of the award, the City is required to submit a PR29-CDBG Cash on Hand Quarterly report quarterly. Condition: During our testing, we were provided with documentation that indicated the City did not file a PR29 by the due date specified in the award document. Context: Of the 4 reports available for testing, we randomly selected two PR29s filed during the fiscal year 2025 noting one was not filed by the due date. Effect: A report was not filed by the due date specified in the award document. Cause: The City does not have an effective control in place to monitor reporting timelines. Repeat Finding: No. Recommendation: We recommend the City work to establish an internal tracking system to memorialize reporting deadlines and track the submission of required reports under the program. Views of responsible officials: Management agrees with the finding and auditor recommendation.

Corrective Action Plan

Federal program: Community Development Block Grants/Entitlement Special Purpose Grants Cluster (CFDA #14.218). Condition/context: During testing, auditors were provided with documentation that indicated the City did not file a PR29-CDBG Cash on Hand Quarterly report by the specified due date. Of the four (4) reports available for testing, two (2) were randomly selected and it was noted that one (1) was not filed by the due date. Corrective action: The City will establish and maintain deadlines and monitor the timely submission of all required reports under the CDBG program, including the PR29 quarterly report. The tracking system will include key due dates, responsible staff and confirmation of submission to ensure accountability and consistency. Procedures will also be established and implemented to ensure continuity of reporting in the event of staff turnover. Implementation date: Implemented and in effect immediately. Contact person: Elaine Wiseman, (775)334-2578, wisemane@reno.gov

Categories

Subrecipient Monitoring Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1175415 2025-001
    Material Weakness Repeat
  • 1175416 2025-001
    Material Weakness Repeat
  • 1175417 2025-001
    Material Weakness Repeat
  • 1175418 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $916,031
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $355,955
97.083 STAFFING FOR ADEQUATE FIRE AND EMERGENCY RESPONSE (SAFER) $305,199
10.916 WATERSHED REHABILITATION PROGRAM $303,299
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $242,460
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $213,328
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $201,946
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $200,000
15.916 OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING $197,000
20.237 MOTOR CARRIER SAFETY ASSISTANCE HIGH PRIORITY ACTIVITIES GRANTS AND COOPERATIVE AGREEMENTS $186,543
16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $171,875
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $133,117
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $119,171
16.922 EQUITABLE SHARING PROGRAM $84,332
16.575 CRIME VICTIM ASSISTANCE $82,762
20.205 HIGHWAY PLANNING AND CONSTRUCTION $77,900
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $70,411
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $63,944
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $61,709
64.034 VA GRANTS FOR ADAPTIVE SPORTS PROGRAMS FOR DISABLED VETERANS AND DISABLED MEMBERS OF THE ARMED FORCES $55,187
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $44,299
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $44,100
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $43,353
66.460 NONPOINT SOURCE IMPLEMENTATION GRANTS $27,123
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $20,743
45.024 PROMOTION OF THE ARTS GRANTS TO ORGANIZATIONS AND INDIVIDUALS $20,000
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $13,149
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $11,354
45.129 PROMOTION OF THE HUMANITIES FEDERAL/STATE PARTNERSHIP $5,625
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $4,242