FAC Explorer

Finding 1177039 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-09
Audit: 390931
Organization: Nevada State Board of Pharmacy (NV)
Auditor: CASEY NEILON INC

AI Summary

  • Core Issue: The final certification for the audit was delayed until October 3, 2025, exceeding the due date.
  • Impacted Requirements: The audit submission was due by November 11, 2024, but was not certified on time.
  • Recommended Follow-Up: Ensure timely certification processes are in place to meet future audit deadlines.

Finding Text

The due date for a single audit submission is the earlier of 30 calendar days after the receipt of the audit report, or 9 months after the end of the audit period. The due date for the audit period ended June 30, 2024, was November 11, 2024. While the audit report was issued October 11, 2024 and uploaded to the Federal Clearing House shortly after, final certification was not made by the auditee until October 3, 2025.

Corrective Action Plan

Management has put procedures in place in the current year to ensure timely submission.

Categories

Matching / Level of Effort / Earmarking

Programs in Audit

ALN Program Name Expenditures
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $464,230
16.754 HAROLD ROGERS PRESCRIPTION DRUG MONITORING PROGRAM $343,355
93.788 OPIOID STR $276,500