FAC Explorer

Audit 36640

FY End
2022-12-31
Total Expended
$3.37M
Findings
4
Programs
19
Organization: Barton County, Kansas (KS)
Year: 2022 Accepted: 2023-08-24
Auditor: Adamsbrown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38251 2022-001 Significant Deficiency - AB
38252 2022-002 Significant Deficiency - L
614693 2022-001 Significant Deficiency - AB
614694 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.20M Yes 2
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $239,999 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $136,934 - 0
16.812 Second Chance Act Reentry Initiative $111,014 - 0
93.268 Immunization Cooperative Agreements $104,775 - 0
93.276 Drug-Free Communities Support Program Grants $86,326 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $72,549 - 0
93.575 Child Care and Development Block Grant $72,430 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $62,646 - 0
93.994 Maternal and Child Health Services Block Grant to the States $58,931 - 0
97.042 Emergency Management Performance Grants $55,137 - 0
93.217 Family Planning_services $52,911 - 0
16.575 Crime Victim Assistance $45,046 - 0
20.205 Highway Planning and Construction $26,417 - 0
93.069 Public Health Emergency Preparedness $20,824 - 0
93.991 Preventive Health and Health Services Block Grant $15,204 - 0
93.778 Medical Assistance Program $5,011 - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $490 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $279 - 0

Contacts

Name Title Type
C25LL79JYLT5 Matt Patzner Auditee
6207931800 Melissa Romme Auditor
No contacts on file

Notes to SEFA

Title: Other Expenditures Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Barton County, Kansas, and is presented on the basis of accounting that demonstrates compliance with the regulatory basis of accounting of the State of Kansas, which is a comprehensive basis of accounting other than generally accepted accounting principles. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). 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, 2022.

Finding Details

Finding 2022-001
2022-001 Federal program Coronavirus State and Local Fiscal Recovery Funds ? 21.027 Compliance requirements Activities allowed or unallowed, allowable costs/cost principles Criteria or specific requirement Internal controls should be in place to ensure that payroll amounts reimbursed by federal programs are properly calculated. Condition During testing, we identified errors in the calculation of the payroll amounts that were reimbursed by program funding. Context Two employees had the employer portion of their taxes and KPERS double-counted and reimbursed related to the premium pay that they received. An additional three employees showed minor variances between the amounts reimbursed and the actual amounts paid, due to data entry errors. Cause Errors stemmed either from human error during data entry or from mistakenly double-counting the employer portion of taxes and KPERS related to premium pay made using program funds. Effect In total, the program reimbursed other funds in error for $156. Recommendation We recommend the County review its controls to ensure that mistakes made during the calculation of expenditures for federal program reimbursement are caught and corrected in a timely manner. Views of responsible officials See Corrective Action Plan.
Finding 2022-002
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 and submitted timely. Condition During review of the annual program reporting, it was noted that expenditures incurred and obligated projects were not properly noted. Context The Projects section of the report was not properly utilized to report all activities that the County had planned or undertaken throughout the reporting period. Cause Turnover occurred around the time of the reporting period, and as a result, there was some confusion about the reporting requirements. Effect Incorrect current period and total cumulative obligations and 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 and submitted timely. Views of responsible officials See Corrective Action Plan.
Finding 2022-001
2022-001 Federal program Coronavirus State and Local Fiscal Recovery Funds ? 21.027 Compliance requirements Activities allowed or unallowed, allowable costs/cost principles Criteria or specific requirement Internal controls should be in place to ensure that payroll amounts reimbursed by federal programs are properly calculated. Condition During testing, we identified errors in the calculation of the payroll amounts that were reimbursed by program funding. Context Two employees had the employer portion of their taxes and KPERS double-counted and reimbursed related to the premium pay that they received. An additional three employees showed minor variances between the amounts reimbursed and the actual amounts paid, due to data entry errors. Cause Errors stemmed either from human error during data entry or from mistakenly double-counting the employer portion of taxes and KPERS related to premium pay made using program funds. Effect In total, the program reimbursed other funds in error for $156. Recommendation We recommend the County review its controls to ensure that mistakes made during the calculation of expenditures for federal program reimbursement are caught and corrected in a timely manner. Views of responsible officials See Corrective Action Plan.
Finding 2022-002
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 and submitted timely. Condition During review of the annual program reporting, it was noted that expenditures incurred and obligated projects were not properly noted. Context The Projects section of the report was not properly utilized to report all activities that the County had planned or undertaken throughout the reporting period. Cause Turnover occurred around the time of the reporting period, and as a result, there was some confusion about the reporting requirements. Effect Incorrect current period and total cumulative obligations and 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 and submitted timely. Views of responsible officials See Corrective Action Plan.