EIN: 880339754
UEI: HJ3FHJDHEVG5
Audited by: Eide Bailly LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 10, 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 September 10, 2026 (7 days from today).
What is a management decision? →FAC accepted this audit on January 14, 2025 — management decision was due July 14, 2025.
FAC accepted this audit on April 18, 2024 — management decision was due October 18, 2024.
FAC accepted this audit on February 21, 2023 — management decision was due August 21, 2023.
FAC accepted this audit on June 22, 2022 — management decision was due December 22, 2022.
The Organization documents reimbursable costs outside of the accounting system. Grants costs are allocated to the program however are not detailed to the specific grant. Certain errors were noted in the reimbursement requests including the Organization did not consistently charge fringe benefits and administrative fee to grants and reimbursements requests did not include all costs which were allowable in certain instances. Cause: The Organization documents reimbursable costs outside of the accounting system. There was not a system of reconciliation between actual costs recorded in the accounting system and the reimbursement requests. Effect: Errors or omissions could occur without being identified in the normal course of operations. Questioned Costs: None reported Context/Sampling: A nonstatistical sampling of 3 request for funds out of 11 was selected for testing. The Organization charged fringe benefits for payroll based upon actual costs and a percentage of payroll Repeat Finding from Prior Year(s): No Recommendation: We recommend the Organization account for all reimbursable expenses in the accounting program which can be specifically identified by grant. All allocated costs should follow uniform guidance standards and be applied consistently among all grants. If an allocation is utilized, it should be supported with actual costs. Reimbursement requests should be properly documented and any costs in excess should be documented and noted as to why they are not included. Views of Responsible Officials: Management is in agreement with the finding.
Show full finding ▾Hide full finding ▴2021-005 U.S. Department of Treasury Passed through City of Reno, Nevada Department of Agriculture, and State of Nevada Coronavirus Relief Fund 21.019 Allowable costs, Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards under assistance listing 21.019 on the Schedule of Expenditures of Federal Awards. Criteria: Internal controls should be in place to provide reasonable assurance that protects the Organization from errors or omissions. Condition: The Organization documents reimbursable costs outside of the accounting system. Grants costs are allocated to the program however are not detailed to the specific grant. Certain errors were noted in the reimbursement requests including the Organization did not consistently charge fringe benefits and administrative fee to grants and reimbursements requests did not include all costs which were allowable in certain instances. Cause: The Organization documents reimbursable costs outside of the accounting system. There was not a system of reconciliation between actual costs recorded in the accounting system and the reimbursement requests. Effect: Errors or omissions could occur without being identified in the normal course of operations. Questioned Costs: None reported Context/Sampling: A nonstatistical sampling of 3 request for funds out of 11 was selected for testing. The Organization charged fringe benefits for payroll based upon actual costs and a percentage of payroll Repeat Finding from Prior Year(s): No Recommendation: We recommend the Organization account for all reimbursable expenses in the accounting program which can be specifically identified by grant. All allocated costs should follow uniform guidance standards and be applied consistently among all grants. If an allocation is utilized, it should be supported with actual costs. Reimbursement requests should be properly documented and any costs in excess should be documented and noted as to why they are not included. Views of Responsible Officials: Management is in agreement with the finding.
Finding Summary: Internal controls should be in place to provide reasonable assurance that protects the Organization from errors or omissions. The Organization documents reimbursable costs outside of the accounting system. Grants costs are allocated to the program however are not detailed to the specific grant. Certain errors were noted in the reimbursement requests including the organization did not consistently charge fringe benefits and administrative fee to grants and reimbursements requests did not include all costs which were allowable in certain instances. Responsible Individuals: Marie Baxter, CEO Corrective Action Plan: Grant expense are now tracked in the new accounting system, and are allocated to each specific grant. Fringe calculations are evaluated quarterly based on actual expenses and charged consistently to grants. Every effort is made to charge all appropriate expense to each grant, and all grant reimbursement requests and reporting of expenditures are reviewed for accuracy and consistency by the CEO. Anticipated Complete Date: Fiscal Year 2022
FAC accepted this audit on March 22, 2021 — management decision was due September 22, 2021.
FAC accepted this audit on March 24, 2020 — management decision was due September 24, 2020.
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
FAC accepted this audit on October 30, 2016 — management decision was due April 30, 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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