EIN: 450496090
UEI: MTGBTM6MQWY7
Audited by: Daniel C McArthur Ltd CPA
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 1, 2026 (32 days from today).
What is a management decision? →FAC accepted this audit on March 30, 2025 — management decision was due September 30, 2025.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on August 4, 2021 — management decision was due February 4, 2022.
FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
Amounts charged for indirect costs were in excess of actual indirect costs. Cause of Condition: Internal controls over the indirect costs were not sufficient to ensure changes made to previously allocated expenses had been updated to reflect actual indirect costs. Effect of Condition: The Coalition received reimbursement for indirect costs that exceeded actual indirect costs. Context: Grant reimbursement reports for each of the twelve months of the fiscal year were reviewed. Indirect cost allocations in excess of actual indirect costs for the WIOA cluster were $15,806. The indirect cost allocations in excess of actual indirect costs across all Federal and non-Federal programs was $76,232. Recommendation: Internal controls should be enhanced over indirect cost allocation to ensure that costs charged to grants during the grant period are reconciled to actual indirect costs incurred. Repeat Finding from Prior Year(s): No Views of Responsible Officials: Management agrees with the finding and recommendations.
Show full finding ▾Hide full finding ▴2019-001 WIOA CLUSTER: 17.258 WIOA Adult Program, 17.259 Youth Activities, and 17.278 Dislocated Workers Grants U.S. Department of Labor Indirect Cost Pool Material Weakness in Internal Control Over Compliance Allowable Costs/Cost Principles Grant Award Number: Affects all grant awards including the WIOA cluster. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) provides that allowable costs charged to Federal awards must be adequately documented and supported. Condition: Amounts charged for indirect costs were in excess of actual indirect costs. Cause of Condition: Internal controls over the indirect costs were not sufficient to ensure changes made to previously allocated expenses had been updated to reflect actual indirect costs. Effect of Condition: The Coalition received reimbursement for indirect costs that exceeded actual indirect costs. Context: Grant reimbursement reports for each of the twelve months of the fiscal year were reviewed. Indirect cost allocations in excess of actual indirect costs for the WIOA cluster were $15,806. The indirect cost allocations in excess of actual indirect costs across all Federal and non-Federal programs was $76,232. Recommendation: Internal controls should be enhanced over indirect cost allocation to ensure that costs charged to grants during the grant period are reconciled to actual indirect costs incurred. Repeat Finding from Prior Year(s): No Views of Responsible Officials: Management agrees with the finding and recommendations.
CORRECTIVE ACTION PLAN September 29, 2020 Nye Communities Coalition respectfully submits the following corrective action plan for the Year Ending June 30, 2019. Name of and address of independent public accounting firm: Daniel C. McArthur Ltd. CPA 501 South Rancho Drive Suite E-30 Las Vegas Nevada 89106 Audit Period: Fiscal Year Ending June 30, 2019 Findings from the schedule of findings and questioned costs are discussed below. 2019-01 WIOA CLUSTER: 17.258 WIOA Adult Program, 17.259 Youth Activities, and 17.278 Dislocated Workers Grants U.S. Department of Labor Indirect Cost Pool Material Weakness in Internal Control Over Compliance Allowable Costs/Cost Principles Finding Summary Amounts charged for indirect costs were in excess of actual indirect costs. Corrective Action Plan The coalition will implement the following corrective actions 1. The coalition will increase the number of administrative staff members. 2. Indirect cost pool allocations compared to actual costs (true-up) will be performed at least quarterly. 3. Additional training opportunities will be provided to staff. 4. The deferred revenue account will be reconciled quarterly. Responsible Individual Stacy Smith Anticipated Completion Date March 31, 2020 Sincerely, Stacy Smith, CEO 1020 East Wilson Road Pahrump Nevada 89048-4621 (775)727-9970
FAC accepted this audit on March 31, 2019 — management decision was due October 1, 2019.
FAC accepted this audit on April 1, 2018 — management decision was due October 1, 2018.
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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