Federal Grantor: All Programs; Pass-through Grantor: All Programs; Assistance Listing No.: All Programs; Program Title: All Programs Criteria: Title 2 U.S. Code of Federal Regulations Part 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual program, program title and assistance listing number, programs required to be identified as part of a cluster, name of the pass-through entity and identifying number assigned by the pass-through entity for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. Condition: The schedule of expenditures of federal awards (SEFA) reported by the County in the annual budget documents contained errors in amounts of federal expenditures reported. Additionally, the schedule did not include the identification of programs required to be part of a cluster, names of pass-through entities, identifying numbers assigned by the pass-through entities, or total amounts provided to subrecipients for the applicable programs. Furthermore, the SEFA prepared by the County does not indicate the amount of awards passed through to subrecipients. The County reported total expenditures of $231,494 under assistance listing number 10.665 - Schools and Roads - Grants to States. However, $64,137 of this amount was expended under assistance listing number 12.112 - Payments to States in Lieu of Real Estate Taxes and $80,167 of this amount was expended under assistance listing number 15.438 - National Forest Acquired Lands. Additionally, the County failed to identify the Forest Service Schools and Roads Cluster on the SEFA. All funds expended under these three programs were disbursed to local schools and road districts, however, these awards to subrecipients were not reported on the SEFA. The County omitted all funds expended under assistance listing number 15.608 - Fish and Aquatic Conservation - Aquatic Invasive Species. The County reported $42,392 in expenditures under assistance listing number 16.575 - Crime Victim Assistance. The pass-through grantor identified (Missouri Department of Public Safety) was incorrect, and the County omitted the identifying numbers assigned by the pass-through entity for the various grant agreements. The County was funded for this award through the Missouri Association of Prosecuting Attorneys under two separate grant agreements. The County reported $826,180 in expenditures under assistance listing number 20.205 - Highway Planning and Construction, however, underlying accounting records support expenditures of $492,548. The County omitted the identifying numbers assigned by the pass-through entity for the awards. The County reported $6,418 in expenditures under assistance listing number 97.042 - Emergency Management Performance Grants, however, the underlying accounting records support expenditures of $9,898. The County omitted the identifying numbers assigned by the pass-through entity for the each grant agreement funded under this program. Cause: The County has not implemented a proper system of internal control over SEFA preparation, such as a reconciliation to underlying accounting records or having a separate individual review the SEFA for clerical accuracy after it has been prepared. Reasons for discrepancies varied. Effect: The SEFA presented for the audit did not accurately reflect the County's actual expenditures of federal awards for the year ended December 31, 2023. Context: This is a repeat finding that was reported in the most current audit period as finding 2022-003. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year, such as performing a reconciliation between the SEFA and underlying accounting records. Federal reimbursement grants should be reported on the SEFA based on reimbursable expenditures made during the year. Management's Response: The County Clerk & Treasurer are continually looking for effective control over SEFA funds. The county has hired a part-time employee to help in the Treasurer's office to continue these efforts, which will include a new filing system for SEFA funds.
Federal Grantor: U.S. Department of Treasury; Pass-through Grantor: n/a; Assistance Listing No.: 21.027; Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds; Award Year: 2023; Compliance Requirement: Reporting; Known Questioned Costs: n/a Criteria: Title 2 U.S. Code of Federal Regulations Part 200 requires recipients of Federal awards to comply with laws, regulations, and provisions of contract or grant agreements related to each of its Federal programs. Participants in the COVID-19 Coronavirus State and Local Fiscal Recovery Funds program were required to complete financial, performance, and compliance reporting as outlined in Part 2 of the SLFRF Compliance and Reporting Guide, issued by the U.S. Department of the Treasury. The County was required to appropriately maintain accounting records for compiling and reporting accurate, compliant financial data, in accordance with appropriate accounting standards and principles. As a Tier 5 recipient, the County is required to submit annual reporting for each covered period by April 30. Condition: The County submitted the annual reporting, due April 30, 2023, on May 1, 2023. This submission is considered delinquent in accordance with reporting requirements set forth by the U.S. Department of the Treasury. FAQ 1.13 of the U.S. Department of the Treasury's Project and Expenditures Report User Guide states, "The data submitted by recipients will be used internally for oversight purposes and to fulfill Treasury's transparency and legal obligations. Late submissions undermine the efficiency and timeliness of these processes." Cause: Oversight. Effect: The Project and Expenditure Report due by April 30, 2023, which covered the period of April 1, 2022 - March 31, 2023, was submitted late in violation of the compliance obligations for recipients pursuant to the SLFRF statute. Recommendation: We recommend that the County implement internal controls to ensure that the Project and Expenditure reports are reviewed and submitted timely in accordance with the terms and conditions set forth by the SLFRF statute. Management's Response: Due to changes in the federal reporting system, we had problems getting the information to upload to the federal reporting site. Reporting began well before the due date, and reaching out for assistance has proven unfruitful. In future reporting, every effort will be made to ensure timely submissions.
Federal Grantor: All Programs; Pass-through Grantor: All Programs; Assistance Listing No.: All Programs; Program Title: All Programs Criteria: Title 2 U.S. Code of Federal Regulations Part 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual program, program title and assistance listing number, programs required to be identified as part of a cluster, name of the pass-through entity and identifying number assigned by the pass-through entity for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. Condition: The schedule of expenditures of federal awards (SEFA) reported by the County in the annual budget documents contained errors in amounts of federal expenditures reported. Additionally, the schedule did not include the identification of programs required to be part of a cluster, names of pass-through entities, identifying numbers assigned by the pass-through entities, or total amounts provided to subrecipients for the applicable programs. Furthermore, the SEFA prepared by the County does not indicate the amount of awards passed through to subrecipients. The County reported total expenditures of $231,494 under assistance listing number 10.665 - Schools and Roads - Grants to States. However, $64,137 of this amount was expended under assistance listing number 12.112 - Payments to States in Lieu of Real Estate Taxes and $80,167 of this amount was expended under assistance listing number 15.438 - National Forest Acquired Lands. Additionally, the County failed to identify the Forest Service Schools and Roads Cluster on the SEFA. All funds expended under these three programs were disbursed to local schools and road districts, however, these awards to subrecipients were not reported on the SEFA. The County omitted all funds expended under assistance listing number 15.608 - Fish and Aquatic Conservation - Aquatic Invasive Species. The County reported $42,392 in expenditures under assistance listing number 16.575 - Crime Victim Assistance. The pass-through grantor identified (Missouri Department of Public Safety) was incorrect, and the County omitted the identifying numbers assigned by the pass-through entity for the various grant agreements. The County was funded for this award through the Missouri Association of Prosecuting Attorneys under two separate grant agreements. The County reported $826,180 in expenditures under assistance listing number 20.205 - Highway Planning and Construction, however, underlying accounting records support expenditures of $492,548. The County omitted the identifying numbers assigned by the pass-through entity for the awards. The County reported $6,418 in expenditures under assistance listing number 97.042 - Emergency Management Performance Grants, however, the underlying accounting records support expenditures of $9,898. The County omitted the identifying numbers assigned by the pass-through entity for the each grant agreement funded under this program. Cause: The County has not implemented a proper system of internal control over SEFA preparation, such as a reconciliation to underlying accounting records or having a separate individual review the SEFA for clerical accuracy after it has been prepared. Reasons for discrepancies varied. Effect: The SEFA presented for the audit did not accurately reflect the County's actual expenditures of federal awards for the year ended December 31, 2023. Context: This is a repeat finding that was reported in the most current audit period as finding 2022-003. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year, such as performing a reconciliation between the SEFA and underlying accounting records. Federal reimbursement grants should be reported on the SEFA based on reimbursable expenditures made during the year. Management's Response: The County Clerk & Treasurer are continually looking for effective control over SEFA funds. The county has hired a part-time employee to help in the Treasurer's office to continue these efforts, which will include a new filing system for SEFA funds.
Federal Grantor: U.S. Department of Treasury; Pass-through Grantor: n/a; Assistance Listing No.: 21.027; Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds; Award Year: 2023; Compliance Requirement: Reporting; Known Questioned Costs: n/a Criteria: Title 2 U.S. Code of Federal Regulations Part 200 requires recipients of Federal awards to comply with laws, regulations, and provisions of contract or grant agreements related to each of its Federal programs. Participants in the COVID-19 Coronavirus State and Local Fiscal Recovery Funds program were required to complete financial, performance, and compliance reporting as outlined in Part 2 of the SLFRF Compliance and Reporting Guide, issued by the U.S. Department of the Treasury. The County was required to appropriately maintain accounting records for compiling and reporting accurate, compliant financial data, in accordance with appropriate accounting standards and principles. As a Tier 5 recipient, the County is required to submit annual reporting for each covered period by April 30. Condition: The County submitted the annual reporting, due April 30, 2023, on May 1, 2023. This submission is considered delinquent in accordance with reporting requirements set forth by the U.S. Department of the Treasury. FAQ 1.13 of the U.S. Department of the Treasury's Project and Expenditures Report User Guide states, "The data submitted by recipients will be used internally for oversight purposes and to fulfill Treasury's transparency and legal obligations. Late submissions undermine the efficiency and timeliness of these processes." Cause: Oversight. Effect: The Project and Expenditure Report due by April 30, 2023, which covered the period of April 1, 2022 - March 31, 2023, was submitted late in violation of the compliance obligations for recipients pursuant to the SLFRF statute. Recommendation: We recommend that the County implement internal controls to ensure that the Project and Expenditure reports are reviewed and submitted timely in accordance with the terms and conditions set forth by the SLFRF statute. Management's Response: Due to changes in the federal reporting system, we had problems getting the information to upload to the federal reporting site. Reporting began well before the due date, and reaching out for assistance has proven unfruitful. In future reporting, every effort will be made to ensure timely submissions.