FAC Explorer

Finding 554111 (2024-009)

Significant Deficiency
Requirement
C
Questioned Costs
-
Year
2024
Accepted
2025-04-04
Audit: 352768
Organization: Tahoe Douglas Fire Protection District (NV)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: Significant deficiency in internal controls over compliance related to Requests for Reimbursement.
  • Impacted Requirements: Compliance with Title 2 U.S. CFR Part 200, which mandates effective internal controls for managing federal awards.
  • Recommended Follow-Up: Enhance internal controls to ensure documented review and approval processes are in place for Requests for Reimbursement.

Finding Text

2024-009: U.S. Department of The Interior Direct award and Pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Cash Management Significant Deficiency in Internal Control over Compliance Grant Award Number: Potentially affects all grant awards included under assistance listing 15.235 on the Schedule of Expenditures of Federal Awards. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effect internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: There was no evidence of review and approval (segregation of duties) between the preparer and reviewer. Cause: Tahoe Douglas Fire Protection District (the District) did not have adequate internal controls to provide for the documented review and approval of Requests for Reimbursement. Effect: Inaccurate information may be reported and funds may not be drawn on a reimbursement basis. Questioned Costs: None Context/Sampling: A nonstatistical sample of 2 Requests for Reimbursement out of a population of 4 was selected for testing. We noted that there was no evidence of review on one of the Requests for Reimbursement. Repeat Finding from Prior Year: No Recommendation: We recommend the District enhance internal controls to provide for the documented review and approval of Requests for Reimbursement. Views of Responsible Officials: Tahoe Douglas Fire Protection District agrees with this finding.

Corrective Action Plan

Finding 2024-009 U.S. Department of the Interior Direct award and pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: Requests for reimbursements appeared to have not been reviewed by a second individual in the district. Responsible Individuals: Scott Lindgren, Fire Chief, Tahoe Douglas Fire Protection District Keegan Schafer, Wildland Fire & Fuels Division Chief, Tahoe Douglas Fire Protection District Carrie Nolting, Finance Manager, Tahoe Douglas Fire Protection District Corrective Action Plan: Chief Schafer, who reviews the personnel cost charged to grants for fuels reduction, will not only review informally as he currently does but the district will implement a sign off for this review. Anticipated Completion Date: Ongoing

Categories

Cash Management Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 554110 2024-008
    Material Weakness
  • 554112 2024-010
    Material Weakness
  • 554113 2024-008
    Material Weakness
  • 554114 2024-009
    Significant Deficiency
  • 554115 2024-010
    Material Weakness
  • 554116 2024-007
    Significant Deficiency
  • 1130552 2024-008
    Material Weakness
  • 1130553 2024-009
    Significant Deficiency
  • 1130554 2024-010
    Material Weakness
  • 1130555 2024-008
    Material Weakness
  • 1130556 2024-009
    Significant Deficiency
  • 1130557 2024-010
    Material Weakness
  • 1130558 2024-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
97.044 Assistance to Firefighters Grant $364,388
10.693 Watershed Restoration and Enhancement Agreement Authority $238,000
15.235 Southern Nevada Public Land Management $173,419
97.067 Homeland Security Grant Program $117,368