EIN: 886000720
UEI: X6YNC94MNYN9
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 8, 2024. 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 July 8, 2024 (780 days ago).
What is a management decision? →Obligation information was reported inaccurately. Cause: The City of Henderson did not have adequate internal controls to ensure Project and Expenditure Reports were prepared in accordance with governing requirements as estimated obligations, rather than actual, were reported. Effect: Inaccurate information was reported to the federal awarding agency. Questioned Costs: None Context/Sampling: A nonstatistical sample of two out of a population of four Project and Expenditure Reports submitted during the year was selected for testing. The cumulative impact is as follows: Period Ended September 30, 2022 Originally Reported Actual Obligations and Expenditures: Cumulative obligation $25,414,500 $25,021,569 Period Ended March 31, 2023 Originally Reported Actual Obligations and Expenditures: Cumulative obligation $26,664,517 $26,563,907 Repeat Finding from Prior Year: No Recommendation: We recommend the City enhance internal controls to ensure Project and Expenditure Reports are prepared in accordance with governing requirements through using actual obligations, rather than estimated. Views of Responsible Officials: The City of Henderson agrees with this finding.
Show full finding ▾Hide full finding ▴2023-005: U.S. Department of the Treasury COVID-19: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #21.027 Reporting Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards included under Assistance Listing 21.027 on the Schedule of Expenditures of Federal Awards. Criteria: The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. The City of Henderson (the City) must submit quarterly Project and Expenditure Reports that contain costs incurred during the covered period. Certain critical information includes: o Obligations and Expenditures Current period obligation Cumulative obligation Current period expenditure Cumulative expenditure Condition: Obligation information was reported inaccurately. Cause: The City of Henderson did not have adequate internal controls to ensure Project and Expenditure Reports were prepared in accordance with governing requirements as estimated obligations, rather than actual, were reported. Effect: Inaccurate information was reported to the federal awarding agency. Questioned Costs: None Context/Sampling: A nonstatistical sample of two out of a population of four Project and Expenditure Reports submitted during the year was selected for testing. The cumulative impact is as follows: Period Ended September 30, 2022 Originally Reported Actual Obligations and Expenditures: Cumulative obligation $25,414,500 $25,021,569 Period Ended March 31, 2023 Originally Reported Actual Obligations and Expenditures: Cumulative obligation $26,664,517 $26,563,907 Repeat Finding from Prior Year: No Recommendation: We recommend the City enhance internal controls to ensure Project and Expenditure Reports are prepared in accordance with governing requirements through using actual obligations, rather than estimated. Views of Responsible Officials: The City of Henderson agrees with this finding.
Finding 2023-005 Finding Summary: The City did not have adequate internal controls to ensure Project and Expenditures Reports were prepared in accordance with governing requirements as estimates obligations, rather than actual, were reported. The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. The City of Henderson (the City) must submit quarterly Project and Expenditure Reports that contain costs incurred during the covered period. Certain critical information includes: • Obligations and Expenditures • Current period obligation • Cumulative obligation • Current period expenditure • Cumulative expenditure Responsible Individuals: Rebecca Gillis, Accounting Manager Corrective Action Plan: City management and staff has reviewed the reporting requirements. The City has contacted the Treasury Department to assist in updating the obligated amounts reported in their reporting system. This is currently a system limitation that the City is unable to correct. Anticipated Completion Date: Ongoing pending response from the Treasury Department
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
One of the two monthly reports examined reported $470,808 of funds expended that had not yet been expended by the subrecipient. The funds had been committed but not yet paid. This error was corrected on the subsequent report submission. In addition, evidence was not retained that showed the reports had been reviewed by the grants administrator prior to submission.
Show full finding ▾Hide full finding ▴One of the two monthly reports examined reported $470,808 of funds expended that had not yet been expended by the subrecipient. The funds had been committed but not yet paid. This error was corrected on the subsequent report submission. In addition, evidence was not retained that showed the reports had been reviewed by the grants administrator prior to submission.
The department managing the grant will submit a draft of the required reporting to the Manager or Department Head prior to submittal. Manager will review the required reporting for timeliness, accuracy, and completeness. The Manager will request any necessary changes and give written final approval for submittal to the respective reporting agency. That final approval should be retained in the grant file. The Grants Administration team will select a sample of filings each quarter for review and keep record of such reviews. This will be communicated to the departments immediately and in the ongoing training as well as incorporated into the grant manual.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
2019-002 -During the current year audit, management informed us that the beginning balance of loans identified on the schedule of expenditures of federal awards (SEFA) was understated. The beginning balance of notes receivable reported in the SEFA for the year ended June 30, 2019 did not agree to the ending notes receivable balance reported in the notes to the SEFA for the year ended June 30, 2018 by $46,853.
Show full finding ▾Hide full finding ▴2019-002 -During the current year audit, management informed us that the beginning balance of loans identified on the schedule of expenditures of federal awards (SEFA) was understated. The beginning balance of notes receivable reported in the SEFA for the year ended June 30, 2019 did not agree to the ending notes receivable balance reported in the notes to the SEFA for the year ended June 30, 2018 by $46,853.
CITY OF HENDERSON, NEVADA CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2019 Section III ? Findings and questioned costs for federal awards, including audit findings as defined in 2 CFR 200.516(a) Home Grants (CFDA #14.239) ?200.502 Loan and loan guarantees (loans). Since the Federal Government is at risk for loans until the debt is repaid, the following guidelines must be used to calculate the value of Federal awards expended under loan programs, except as noted in paragraphs (c) and (d) of this section: (1) Value of new loans made or received during the audit period; plus (2) Beginning of the audit period balance of loans from previous years for which the Federal Government imposes continuing compliance requirements; plus (3) Any interest subsidy, cash, or administrative cost allowance received. Tyler Garland (Tyler.Garland@cityofhenderson.com) November 1, 2019 Finance will complete additional reconciliation procedures of the loan activity to notes receivable schedules and agree those to SEFA reporting and disclosure. A unique general ledger account number for loan activity has been established to ensure that costs are no longer commingled with other non loan related expenditures, and that they are reported properly. Finance and Neighborhood Services will also be conducting annual audits of open loan files to verify that loan balances, project numbers and other information are correct and in agreement with the loan portfolio.
2018-002
FAC accepted this audit on November 28, 2018 — management decision was due May 28, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 29, 2017 — management decision was due May 29, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 17, 2016 — management decision was due May 17, 2017.
GSA_MIGRATION
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