FAC Explorer

Finding 8813 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-01-17
Audit: 12085
Organization: City of North Las Vegas (NV)
Auditor: Crowe LLP

AI Summary

  • Answer: The City lacks proper documentation for internal controls over Community Development Block Grant reporting.
  • Trend: This issue may lead to inaccuracies in financial reporting and compliance risks.
  • List: Recommend establishing clear documentation for internal controls and regular reviews to ensure compliance.

Finding Text

For the Community Development Block Grant, the City did not have adequate documentation of internal controls in place related to the program’s reporting of the Quarterly Financial Reports or the Financial Summary Report.

Corrective Action Plan

The management team agrees with the auditor’s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2023, the City Grants Department adopted a new grants management system, Monday.com. This system allows for electronic tracking and audit record or report review and approval. The Grants Director is responsible for the corrective action as it relates to this finding.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 8814 2023-002
    Significant Deficiency
  • 585255 2023-001
    Significant Deficiency
  • 585256 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.31M
97.083 Staffing for Adequate Fire and Emergency Response (safer) $1.67M
14.218 Community Development Block Grants/entitlement Grants $762,899
14.231 Emergency Solutions Grant Program $142,852
16.738 Edward Byrne Memorial Justice Assistance Grant Program $140,259
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $137,811
16.575 Crime Victim Assistance $111,156
16.922 Equitable Sharing Program $110,081
21.023 Emergency Rental Assistance Program $107,615
16.034 Coronavirus Emergency Supplemental Funding Program $95,876
11.302 Economic Development_support for Planning Organizations $80,000
97.044 Assistance to Firefighters Grant $71,989
14.239 Home Investment Partnerships Program $68,602
45.310 Grants to States $68,269
16.710 Public Safety Partnership and Community Policing Grants $66,221
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $61,980
20.600 State and Community Highway Safety $61,079
20.616 National Priority Safety Programs $56,852
16.593 Residential Substance Abuse Treatment for State Prisoners $52,404
16.588 Violence Against Women Formula Grants $51,311
97.042 Emergency Management Performance Grants $50,205
20.205 Highway Planning and Construction $46,104
16.543 Missing Children's Assistance $44,140
16.043 Veterans Treatment Court Discretionary Grant Program $25,026
16.048 Jabara-Heyer No Hate Act Program $18,302
16.833 National Sexual Assault Kit Initiative $14,455
16.609 Project Safe Neighborhoods $11,783
97.067 Homeland Security Grant Program $11,202
45.164 Promotion of the Humanities_public Programs $6,492
15.235 Southern Nevada Public Land Management $5,319
14.256 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $4,454
32.009 Emergency Connectivity Fund Program $1,223