FAC Explorer

Finding 624868 (2022-004)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2023-01-16
Audit: 41405
Organization: City of North Las Vegas (NV)
Auditor: Crowe LLP

AI Summary

  • Core Issue: The City failed to document the risk assessment for one subrecipient, which is required by 2 CFR section 200.332(b).
  • Impacted Requirements: Lack of documentation means the City cannot confirm the subrecipient's low risk of noncompliance.
  • Recommended Follow-Up: Management should implement stronger internal controls for risk assessments and document retention.

Finding Text

Criteria or Specific Requirement: In accordance with 2 CFR section 200.332(b), each subrecipient?s risk of noncompliance must be evaluated. Condition: The City has two subrecipients under this grant receiving $674,871 out of expenditures of $1,187,264. The documentation of the risk assessment for one of the subrecipients who received $103,621 could not be found. Cause: Due care as it relates to documentation retention was not in place. Effect: The City does not have evidence that the subrecipient has low risk of noncompliance. Questioned Costs: None. Context: Other elements of subrecipient monitoring, such as the oversight of expenditures of funds via monthly and/or quarterly reporting, were in place. Identification of a repeat finding: Not a repeat finding. Recommendation: We recommend that management establish and maintain effective internal control ensuring proper risk assessment procedures as well as a process of ensuring document retention. Management Response: See Corrective Action Plan.

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 48426 2022-004
    Significant Deficiency
  • 48427 2022-005
    Significant Deficiency
  • 48428 2022-003
    Significant Deficiency
  • 48429 2022-002
    Significant Deficiency
  • 48430 2022-002
    Significant Deficiency
  • 624869 2022-005
    Significant Deficiency
  • 624870 2022-003
    Significant Deficiency
  • 624871 2022-002
    Significant Deficiency
  • 624872 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.019 Coronavirus Relief Fund $7.45M
21.023 Emergency Rental Assistance Program $3.42M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $1.53M
97.083 Staffing for Adequate Fire and Emergency Response (safer) $1.44M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.19M
16.034 Coronavirus Emergency Supplemental Funding Program $533,258
97.067 Homeland Security Grant Program $326,267
16.710 Public Safety Partnership and Community Policing Grants $183,779
20.600 State and Community Highway Safety $162,327
14.231 Emergency Solutions Grant Program $155,836
32.009 Emergency Connectivity Fund Program $155,583
16.922 Equitable Sharing Program $111,798
16.575 Crime Victim Assistance $97,145
15.235 Southern Nevada Public Land Management $85,747
16.588 Violence Against Women Formula Grants $49,727
11.307 Economic Adjustment Assistance $44,550
97.042 Emergency Management Performance Grants $41,526
16.609 Project Safe Neighborhoods $39,461
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $37,834
20.616 National Priority Safety Programs $37,176
16.543 Missing Children's Assistance $31,993
14.239 Home Investment Partnerships Program $29,098
16.593 Residential Substance Abuse Treatment for State Prisoners $24,970
66.458 Capitalization Grants for Clean Water State Revolving Funds $16,651
16.738 Edward Byrne Memorial Justice Assistance Grant Program $9,507
16.833 National Sexual Assault Kit Initiative $6,528
14.256 Neighborhood Stabilization Program $5,104
45.310 Grants to States $5,000
14.218 Community Development Block Grants/entitlement Grants $3,971
45.164 Promotion of the Humanities_public Programs $3,508
20.205 Highway Planning and Construction $74