Finding 518115 (2024-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-01-08
Audit: 336406
Organization: Washoe County (NV)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: Washoe County lacks adequate internal controls, leading to incomplete documentation for capital expenditures over $1 million in quarterly reports.
  • Impacted Requirements: Reports must include all relevant financial activities and be supported by proper records as per OMB Compliance Supplement.
  • Recommended Follow-Up: Enhance internal controls to ensure all necessary documentation is maintained for compliance with reporting requirements.

Finding Text

2024-005: U.S. Department of Treasury COVID-19, Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), 21.027 Reporting Material Weakness in Internal Control over Compliance and Material 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. Washoe County must submit quarterly Project and Expenditure Reports that contain CSLFRF costs incurred during the covered period to the Treasury Office of Inspector General. Critical information includes: • Current period obligation • Cumulative obligation • Current period expenditure • Cumulative expenditure • Revenue loss calculation validation • Capital expenditures – quantifiable objective criteria: The recipient has the required written justification in their grant file if the total of the capital expenditures costs in a project is greater than $1 million and less than $10 million; or, the recipient submitted the required justification to Treasury if (1) a project has total capital expenditures enumerated by Treasury in the Final Rule; or (2) the total of a projects capital expenditures costs is greater than $1 million for capital expenditures not enumerated by Treasury in the Final Rule. Condition: The Office of the County Manager did not have adequate internal controls to ensure reporting requirements were met. For two of the quarterly reports selected, written justification for capital projects with expenditures exceeding $1 million was not maintained for all amounts that met the threshold in the reporting. In addition, the critical information reported did not have underlying support that tied to the reported amounts. Cause: The Office of the County Manager did not have adequate internal controls to ensure proper documentation was maintained for reporting requirements. Effect: Amounts reported to the Department of Treasury for capital expenditures may not have written justification or underlying support. Questioned Costs: None. Context/Sampling: A nonstatistical sample of two out of four quarterly reports were selected for testing. Repeat Finding from Prior Year(s): Yes, prior year finding 2023-006. Recommendation: We recommend the Office of the County Manager enhance internal controls to ensure appropriate documentation to support reporting is maintained. Views of Responsible Officials: Management agrees with the finding.

Categories

Reporting Material Weakness

Other Findings in this Audit

  • 518087 2024-006
    Significant Deficiency Repeat
  • 518088 2024-006
    Significant Deficiency Repeat
  • 518089 2024-006
    Significant Deficiency Repeat
  • 518090 2024-004
    Material Weakness Repeat
  • 518091 2024-004
    Material Weakness Repeat
  • 518092 2024-004
    Material Weakness Repeat
  • 518093 2024-004
    Material Weakness Repeat
  • 518094 2024-004
    Material Weakness Repeat
  • 518095 2024-004
    Material Weakness Repeat
  • 518096 2024-004
    Material Weakness Repeat
  • 518097 2024-004
    Material Weakness Repeat
  • 518098 2024-004
    Material Weakness Repeat
  • 518099 2024-004
    Material Weakness Repeat
  • 518100 2024-004
    Material Weakness Repeat
  • 518101 2024-004
    Material Weakness Repeat
  • 518102 2024-004
    Material Weakness Repeat
  • 518103 2024-004
    Material Weakness Repeat
  • 518104 2024-004
    Material Weakness Repeat
  • 518105 2024-004
    Material Weakness Repeat
  • 518106 2024-007
    Material Weakness Repeat
  • 518107 2024-007
    Material Weakness Repeat
  • 518108 2024-007
    Material Weakness Repeat
  • 518109 2024-005
    Material Weakness Repeat
  • 518110 2024-005
    Material Weakness Repeat
  • 518111 2024-005
    Material Weakness Repeat
  • 518112 2024-005
    Material Weakness Repeat
  • 518113 2024-005
    Material Weakness Repeat
  • 518114 2024-005
    Material Weakness Repeat
  • 518116 2024-005
    Material Weakness Repeat
  • 518117 2024-005
    Material Weakness Repeat
  • 518118 2024-005
    Material Weakness Repeat
  • 518119 2024-005
    Material Weakness Repeat
  • 518120 2024-005
    Material Weakness Repeat
  • 518121 2024-005
    Material Weakness Repeat
  • 518122 2024-005
    Material Weakness Repeat
  • 518123 2024-005
    Material Weakness Repeat
  • 518124 2024-005
    Material Weakness Repeat
  • 1094529 2024-006
    Significant Deficiency Repeat
  • 1094530 2024-006
    Significant Deficiency Repeat
  • 1094531 2024-006
    Significant Deficiency Repeat
  • 1094532 2024-004
    Material Weakness Repeat
  • 1094533 2024-004
    Material Weakness Repeat
  • 1094534 2024-004
    Material Weakness Repeat
  • 1094535 2024-004
    Material Weakness Repeat
  • 1094536 2024-004
    Material Weakness Repeat
  • 1094537 2024-004
    Material Weakness Repeat
  • 1094538 2024-004
    Material Weakness Repeat
  • 1094539 2024-004
    Material Weakness Repeat
  • 1094540 2024-004
    Material Weakness Repeat
  • 1094541 2024-004
    Material Weakness Repeat
  • 1094542 2024-004
    Material Weakness Repeat
  • 1094543 2024-004
    Material Weakness Repeat
  • 1094544 2024-004
    Material Weakness Repeat
  • 1094545 2024-004
    Material Weakness Repeat
  • 1094546 2024-004
    Material Weakness Repeat
  • 1094547 2024-004
    Material Weakness Repeat
  • 1094548 2024-007
    Material Weakness Repeat
  • 1094549 2024-007
    Material Weakness Repeat
  • 1094550 2024-007
    Material Weakness Repeat
  • 1094551 2024-005
    Material Weakness Repeat
  • 1094552 2024-005
    Material Weakness Repeat
  • 1094553 2024-005
    Material Weakness Repeat
  • 1094554 2024-005
    Material Weakness Repeat
  • 1094555 2024-005
    Material Weakness Repeat
  • 1094556 2024-005
    Material Weakness Repeat
  • 1094557 2024-005
    Material Weakness Repeat
  • 1094558 2024-005
    Material Weakness Repeat
  • 1094559 2024-005
    Material Weakness Repeat
  • 1094560 2024-005
    Material Weakness Repeat
  • 1094561 2024-005
    Material Weakness Repeat
  • 1094562 2024-005
    Material Weakness Repeat
  • 1094563 2024-005
    Material Weakness Repeat
  • 1094564 2024-005
    Material Weakness Repeat
  • 1094565 2024-005
    Material Weakness Repeat
  • 1094566 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
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