EIN: 880114925
UEI: NCVTLNAZQLY9
Audited by: BARNARD VOGLER & CO CPAS
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 9, 2025. 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 June 9, 2026 (86 days ago).
What is a management decision? →Material weakness in internal control over compliance. During the audit engaement, it was identified tha thte Organization does not have key controls that would identify an item of noncompliance for eligibility, reporting and allowability. However, no noncompliance was noted.
Show full finding ▾Hide full finding ▴Material weakness in internal control over compliance. During the audit engaement, it was identified tha thte Organization does not have key controls that would identify an item of noncompliance for eligibility, reporting and allowability. However, no noncompliance was noted.
Management will review its current policies and the grant requirements set forth by its grant agreements as well as review the CFR requirements and adopt numerous policies in FY2025
2022-011
FAC accepted this audit on April 10, 2025 — management decision was due October 10, 2025.
Federal Agency: U.S. Department Health and Human Services Federal Program Name: State Opioid Response Grant Assistance Listing Number: 93.788 Federal Award Identification Year: 2022 Pass-Through Agency: Board of Regents Award Period: One Period, September 30, 2021 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance (Adverse Opinion) Criteria: The Organization does not have key controls or formal policies surrounding Eligibility, Reporting and Allowable Costs. Condition and Context: During the audit engagement, it was identified that the Organization does not maintain the proper supporting documentation behind eligibility, key control over reporting or documentation surrounding allowable costs, therefore, not in compliance with the requirements set forth by the Major Program. Effect: Failure to comply with the grant agreement and compliance requirements set forth by the CFR. Cause: Failure in the implementation of controls over the State Opioid Response Grant. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the Organization review its control structure surrounding the compliance requirements set forth in the compliance supplement, grant agreement and accounting standards. Procedures would include documentation of eligibility, documentation surrounding the review/approval of reports and documentation surrounding the allocation of allowable costs. Management’s Views: Management will review its current policies and the grant requirements set forth by its grant agreements as well as review the CFR requirements and adopt numerous policies in FY2025.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department Health and Human Services Federal Program Name: State Opioid Response Grant Assistance Listing Number: 93.788 Federal Award Identification Year: 2022 Pass-Through Agency: Board of Regents Award Period: One Period, September 30, 2021 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance (Adverse Opinion) Criteria: The Organization does not have key controls or formal policies surrounding Eligibility, Reporting and Allowable Costs. Condition and Context: During the audit engagement, it was identified that the Organization does not maintain the proper supporting documentation behind eligibility, key control over reporting or documentation surrounding allowable costs, therefore, not in compliance with the requirements set forth by the Major Program. Effect: Failure to comply with the grant agreement and compliance requirements set forth by the CFR. Cause: Failure in the implementation of controls over the State Opioid Response Grant. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the Organization review its control structure surrounding the compliance requirements set forth in the compliance supplement, grant agreement and accounting standards. Procedures would include documentation of eligibility, documentation surrounding the review/approval of reports and documentation surrounding the allocation of allowable costs. Management’s Views: Management will review its current policies and the grant requirements set forth by its grant agreements as well as review the CFR requirements and adopt numerous policies in FY2025.
Recommendation: Strengthen controls over compliance, reporting, and cost allocation. Action Plan: - Immediate Actions (Q2 2024): - Review and document grant compliance requirements. - Implement a structured approval process for financial reports. - Long-Term Actions: - Conduct quarterly compliance training for grant managers (Q3 2024). - Engage an external consultant for a mid-year compliance review (Q4 2024). Responsible: John Opalinski Completion Date: Within 3 months of CAP issuance.
FAC accepted this audit on December 5, 2024 — management decision was due June 5, 2025.
FAC accepted this audit on May 8, 2024 — management decision was due November 8, 2024.
Type of Finding: Material Weakness over Major Federal program Criteria: Eligibility with the Federal award program Condition and Context: Entity has no formal documentation or verification process of individuals who are in the program. No formal policy is maintained. Effect: Individuals in the program may not meet the compliance requirements set out by HUD. Cause: Lack of proper understanding of eligibility requirements. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend that the Organization adopt and establish a policy to verify income via credit checks, background checks, employer history, or other forms of verification.
Show full finding ▾Hide full finding ▴Type of Finding: Material Weakness over Major Federal program Criteria: Eligibility with the Federal award program Condition and Context: Entity has no formal documentation or verification process of individuals who are in the program. No formal policy is maintained. Effect: Individuals in the program may not meet the compliance requirements set out by HUD. Cause: Lack of proper understanding of eligibility requirements. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend that the Organization adopt and establish a policy to verify income via credit checks, background checks, employer history, or other forms of verification.
Management’s Views: Management has identified and implemented processes and procedures that will ensure that the general ledger is properly supported by appropriate documentation and journal entries reviewed by someone other than the preparer, in order to ensure that amounts reported in the financial statements are appropriately accounted for in accordance with generally accepted accounting principles.
FAC accepted this audit on May 18, 2021 — management decision was due November 18, 2021.
FAC accepted this audit on February 20, 2019 — management decision was due August 20, 2019.
FAC accepted this audit on February 18, 2018 — management decision was due August 18, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 29, 2017 — management decision was due July 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.
Browse other Single Audit organizations in Nevada →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
