FAC Explorer

Audit 315532

FY End
2023-12-31
Total Expended
$3.17M
Findings
2
Programs
11
Organization: Ellis County, Kansas (KS)
Year: 2023 Accepted: 2024-07-21
Auditor: Adamsbrown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479029 2023-001 Significant Deficiency - L
1055471 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
16.710 Public Safety Partnership and Community Policing Grants $198,000 - 0
93.268 Immunization Cooperative Agreements $150,560 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $100,681 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $97,325 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $68,722 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $58,234 - 0
16.588 Violence Against Women Formula Grants $31,545 - 0
97.042 Emergency Management Performance Grants $27,185 - 0
93.069 Public Health Emergency Preparedness $26,752 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $15,000 Yes 0
20.600 State and Community Highway Safety $6,433 - 0

Contacts

Name Title Type
Y9UHCTLNHKA7 Darin Myers Auditee
7856251061 Danielle Hollingshead Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are presented in accordance with the regulatory basis of accounting. This is the basis of the financial reporting provisions of the Kansas Municipal Audit and Accounting Guide, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Such expenditures are recognized following the cost principles contained in the Uniform Guidance cost principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Ellis County, Kansas under programs of the federal government for the year ended December 31, 2023. 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), Audits of States, Local Governments, and Non- Profit Organizations. Because the schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position or cash flows of the County.
Title: Other Expenditures Accounting Policies: Expenditures reported on the schedule are presented in accordance with the regulatory basis of accounting. This is the basis of the financial reporting provisions of the Kansas Municipal Audit and Accounting Guide, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Such expenditures are recognized following the cost principles contained in the Uniform Guidance cost principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The County did not receive any federal awards in the form of noncash assistance, insurance, loans, or loan guarantees, and incurred no expenditures in relation thereof for the year ended December 31, 2023.

Finding Details

Finding 2023-001
Federal program Coronavirus State and Local Fiscal Recovery Funds – 21.027 Compliance requirements Reporting Criteria or specific requirement Internal controls should be in place to ensure that reports are completed accurately. Condition During review of the annual program reporting, it was noted that project expenditures incurred and current period project obligations were not properly noted. Context For one project, the current period and cumulative expenditures were over-reported by $16. In addition, the current period obligations section of the report was not utilized correctly for 10 of the 37 projects that were reported. Cause For the current period and cumulative expenditures reporting error, the entire project approval amount was reported. However, the actual project expenditures came in $16 under that approval amount. For the current period obligations reporting error, staff did not have a clear understanding of how to properly report amounts in that section. Effect Incorrect current period expenditures and obligations and cumulative expenditures were reported to the Treasury. Recommendation We recommend the County review its grant reporting procedures and implement controls to ensure that grant reports are completed accurately. Views of responsible officials See Corrective Action Plan.
Finding 2023-001
Federal program Coronavirus State and Local Fiscal Recovery Funds – 21.027 Compliance requirements Reporting Criteria or specific requirement Internal controls should be in place to ensure that reports are completed accurately. Condition During review of the annual program reporting, it was noted that project expenditures incurred and current period project obligations were not properly noted. Context For one project, the current period and cumulative expenditures were over-reported by $16. In addition, the current period obligations section of the report was not utilized correctly for 10 of the 37 projects that were reported. Cause For the current period and cumulative expenditures reporting error, the entire project approval amount was reported. However, the actual project expenditures came in $16 under that approval amount. For the current period obligations reporting error, staff did not have a clear understanding of how to properly report amounts in that section. Effect Incorrect current period expenditures and obligations and cumulative expenditures were reported to the Treasury. Recommendation We recommend the County review its grant reporting procedures and implement controls to ensure that grant reports are completed accurately. Views of responsible officials See Corrective Action Plan.