FAC Explorer

Audit 31794

FY End
2022-12-31
Total Expended
$4.70M
Findings
2
Programs
10
Organization: Buchanan County, Missouri (MO)
Year: 2022 Accepted: 2023-09-28
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
36247 2022-003 Significant Deficiency Yes I
612689 2022-003 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.05M Yes 1
93.563 Child Support Enforcement $997,467 Yes 0
21.019 Coronavirus Relief Fund $195,941 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $138,865 - 0
97.042 Emergency Management Performance Grants $49,145 - 0
16.575 Crime Victim Assistance $48,806 - 0
16.922 Equitable Sharing Program $22,544 - 0
20.600 State and Community Highway Safety $4,905 - 0
20.205 Highway Planning and Construction $4,816 - 0
93.586 State Court Improvement Program $1,000 - 0

Contacts

Name Title Type
CQEKEFZ61983 Tara Horn Auditee
8162711408 Douglas P Host Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1 REPORTING ENTITY Buchanan County, Missouri, (the County) is the recipient of several federal awards. All federal awards received directly from federal agencies as well as those awards that are passed through other government agencies, are included on the schedule of expenditures of federal awards (the Schedule). The County's reporting entity is defined in Note 1 to the financial statements. NOTE 2 BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes the federal award activity of the County under programs of the federal government for the year ended December 31, 2022. 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) from the Office of Management and Budget (OMB). 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, changes in net position, or cash flows of the County. NOTE 3 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. NOTE 4 LOCAL GOVERNMENT CONTRIBUTIONS Local cost sharing, as defined by the Uniform Guidance is required by certain federal grants. The amount of cost sharing varies with each program. Only the federal share of expenditures is presented in the Schedule. NOTE 5 ADDITIONAL AUDITS Grantor agencies reserve the right to conduct additional audits of the County's grant programs for economy and efficiency and program results that may result in disallowed costs to the County. However, management does not believe such audits would result in any disallowed costs that would be material to the County's financial position at December 31, 2022. NOTE 6 INDIRECT COST RATE The County charges indirect costs for the Circuit Clerk and the Child Support Enforcement Agency using the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-003
2022-003 Documentation of Procurement, Suspension, and Debarment Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: N/A - Direct Federal Award Identification and Pass-Through Numbers: N/A - Direct Award Period: Year Ended December 31, 2022 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: The Uniform Guidance requires that the county maintain supporting documentation to demonstrate the procedures performed to demonstrate that it is not entering into agreements with vendors, paid with federal funds, that are suspended or debarred. Condition and Context: During our testing, we were not presented with supporting documentation for 2 out of 2 transactions tested demonstrating the County performed the search of the suspended and debarred entities nor were we provided with documentation of the review and approval of these procedures. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Lack of oversight by management. Effect: Improper vendors could be used for services. Repeat Finding: See finding 2021-006 in previous year for similar finding. Recommendation: We recommend the County retain documentation related to the applicable federal requirements to ensure compliance with said federal requirements. Views of responsible officials: There is no disagreement with the audit finding. Procedures will be put in place to implement a policy of maintaining documentation related to suspension and debarment checks.
Finding 2022-003
2022-003 Documentation of Procurement, Suspension, and Debarment Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: N/A - Direct Federal Award Identification and Pass-Through Numbers: N/A - Direct Award Period: Year Ended December 31, 2022 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: The Uniform Guidance requires that the county maintain supporting documentation to demonstrate the procedures performed to demonstrate that it is not entering into agreements with vendors, paid with federal funds, that are suspended or debarred. Condition and Context: During our testing, we were not presented with supporting documentation for 2 out of 2 transactions tested demonstrating the County performed the search of the suspended and debarred entities nor were we provided with documentation of the review and approval of these procedures. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Lack of oversight by management. Effect: Improper vendors could be used for services. Repeat Finding: See finding 2021-006 in previous year for similar finding. Recommendation: We recommend the County retain documentation related to the applicable federal requirements to ensure compliance with said federal requirements. Views of responsible officials: There is no disagreement with the audit finding. Procedures will be put in place to implement a policy of maintaining documentation related to suspension and debarment checks.