FAC Explorer

Audit 23031

FY End
2022-12-31
Total Expended
$1.76M
Findings
2
Programs
22
Organization: Boone County, Missouri (MO)
Year: 2022 Accepted: 2023-09-13
Auditor: Rubinbrown

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
23169 2022-001 Material Weakness - L
599611 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $268,610 Yes 1
93.563 Child Support Enforcement $213,631 Yes 0
16.575 Crime Victim Assistance $106,064 - 0
16.588 Violence Against Women Formula Grants $60,891 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $45,234 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $34,203 - 0
66.460 Nonpoint Source Implementation Grants $32,413 - 0
10.555 National School Lunch Program $31,560 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $27,023 - 0
20.600 State and Community Highway Safety $24,612 - 0
16.585 Drug Court Discretionary Grant Program $22,430 - 0
97.042 Emergency Management Performance Grants $21,785 - 0
20.616 National Priority Safety Programs $19,663 - 0
10.553 School Breakfast Program $16,087 - 0
15.226 Payments in Lieu of Taxes $11,934 - 0
10.666 Schools and Roads - Grants to Counties $10,139 - 0
97.067 Homeland Security Grant Program $9,900 - 0
16.543 Missing Children's Assistance $8,657 - 0
93.658 Foster Care_title IV-E $6,193 - 0
21.032 Local Assistance and Tribal Consistency Fund $5,000 - 0
15.659 National Wildlife Refuge Fund $1,172 - 0
20.607 Alcohol Open Container Requirements $226 - 0

Contacts

Name Title Type
T3NHKKJW27K8 Kyle Rieman Auditee
5738864275 Ted Williamson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal awards programs of Boone County, Missouri (the County). The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Amounts reported in the accompanying Schedule are presented using the modified accrual basis of accounting, which is described in Note 1 to the Countys financial statements. Related federal financial reports are prepared on the cash basis of accounting. For the purpose of the Schedule, federal awards include grants, contracts, loans, and loan guarantee agreements entered into directly between the County and agencies and departments of the federal government or passed through other government agencies or other organizations. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414. The Countys Cost Allocation Plan rate is above 10%. However, the State does not allow more than 10% of indirect costs to be charged to the grants.

Finding Details

Finding 2022-001
Finding 2022-001 Material Weakness: Reporting - Control Finding ALN 21.027 - Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program. Condition: An independent review to verify the accuracy of the information on the quarterly Project and Expenditure Report did not occur. Cause: Controls over compliance put in place by management were not operating effectively as it relates to these compliance requirements. Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance. Questioned Costs: Not applicable. Context: Internal controls as designed by Boone County, Missouri to ensure information entered on the quarterly Project and Expenditure Report is accurate did not occur. A second review did not occur for both Project and Expenditure Reports tested for compliance. Statistical sampling was not used to test this compliance requirement. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management ensure that a second review to verify the accuracy of the information on the quarterly Project and Expenditure Report takes place prior to each submission. Views Of Responsible Officials: The Boone County Auditor?s office will create a report containing all the amounts that were previously submitted to US Treasury portal. This report will show when the new projects were added and the amounts that were allotted to each project. The report will also show how much was paid to each project every quarter and the remaining balances for each project at the end of every quarterly submission. The bottom of the report will show the current quarterly submission which will contain all the new projects added, all the expenditures made, and the remaining balances for each project. The report will also show the remaining balance for ARPA funding that has not been assigned to a project. The report will have a signature line for the accountant who prepared this report and who will be responsible for submitting these amounts to the portal. A second signature line will be for the accountant who will review these amounts and approve it for submission. Once it has been approved for submission, this document will be saved for historical review.
Finding 2022-001
Finding 2022-001 Material Weakness: Reporting - Control Finding ALN 21.027 - Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program. Condition: An independent review to verify the accuracy of the information on the quarterly Project and Expenditure Report did not occur. Cause: Controls over compliance put in place by management were not operating effectively as it relates to these compliance requirements. Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance. Questioned Costs: Not applicable. Context: Internal controls as designed by Boone County, Missouri to ensure information entered on the quarterly Project and Expenditure Report is accurate did not occur. A second review did not occur for both Project and Expenditure Reports tested for compliance. Statistical sampling was not used to test this compliance requirement. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management ensure that a second review to verify the accuracy of the information on the quarterly Project and Expenditure Report takes place prior to each submission. Views Of Responsible Officials: The Boone County Auditor?s office will create a report containing all the amounts that were previously submitted to US Treasury portal. This report will show when the new projects were added and the amounts that were allotted to each project. The report will also show how much was paid to each project every quarter and the remaining balances for each project at the end of every quarterly submission. The bottom of the report will show the current quarterly submission which will contain all the new projects added, all the expenditures made, and the remaining balances for each project. The report will also show the remaining balance for ARPA funding that has not been assigned to a project. The report will have a signature line for the accountant who prepared this report and who will be responsible for submitting these amounts to the portal. A second signature line will be for the accountant who will review these amounts and approve it for submission. Once it has been approved for submission, this document will be saved for historical review.