FAC Explorer

Audit 37414

FY End
2022-09-30
Total Expended
$7.97M
Findings
2
Programs
13
Organization: City of Grandview, Missouri (MO)
Year: 2022 Accepted: 2023-04-02
Auditor: Allen Gibbs & Houlik L C

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38295 2022-001 Significant Deficiency - I
614737 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
20.205 I-49 Outer Roadway Conversion Project $6.69M Yes 0
21.027 Covid-19 - American Rescue Plan Act of 2021 $1.16M Yes 1
20.205 Mo 150 From Byars Road to Kelly Road $30,811 Yes 0
20.301 Raytown Road Bridge Replacement Study Dnr $19,191 - 0
93.439 Bike Walk Kc (community Health and Wellness) $18,675 - 0
20.600 Hazardous Moving Violations $14,451 - 0
20.616 Impaired Drivers - Dwi Saturation Enforcement $10,562 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $9,636 - 0
20.616 Youth Seat Belt Enforcement - Modot $6,961 - 0
16.607 Bulletproof Vest Partnership Program $4,010 - 0
20.607 Youth Alcohol Enforcement Campaign $3,534 - 0
20.607 Holiday Dwi $1,732 - 0
20.616 Child Passenger Safety Enforcement Campaign $198 - 0

Contacts

Name Title Type
L1EFSF42YN37 Kirk Decker Auditee
8163164804 Brian Holst Auditor
No contacts on file

Notes to SEFA

Title: Organization Accounting Policies: The Schedule includes the federal grant activity of the City and is presented on the modified accrual basis of accounting. The information presented in the Schedule is in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in, the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10-percent de minimis cost rate allowed under Section 200.414(f)of the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Grandview, Missouri (the City) under programs of the federal government for the year ended September 30, 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 (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.
Title: Local Government Contributions Accounting Policies: The Schedule includes the federal grant activity of the City and is presented on the modified accrual basis of accounting. The information presented in the Schedule is in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in, the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10-percent de minimis cost rate allowed under Section 200.414(f)of the Uniform Guidance. Local cost sharing 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.
Title: Additional Audits Accounting Policies: The Schedule includes the federal grant activity of the City and is presented on the modified accrual basis of accounting. The information presented in the Schedule is in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in, the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10-percent de minimis cost rate allowed under Section 200.414(f)of the Uniform Guidance. Grantor agencies reserve the right to conduct additional audits of the Citys grant programs for economy and efficiency and program results that may result in disallowed costs to the City. However, management does not believe such audits would result in any disallowed costs that would be material to the Citys financial position at September 30, 2022.

Finding Details

Finding 2022-001
Finding 2022-001 (Significant Deficiency): Assistance # 21.027 ? COVID-19 America Rescue Plan Act of 2021 Federal Award # and Year: MO1416-T1, 2021 Name of Federal Agency: U.S. Department of Treasury Name of Pass-Thru Agency: State of Missouri Office of Administration/Division of Accounting Type of Compliance Finding: I ? Procurement and Suspension and Debarment Condition: Prior to entering into contracts with award funds, the City did not verify that contractors were not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Criteria or Specific Requirement: Per 31 CFR Section 19.300, the City is responsible for verifying that the contractor is not excluded or disqualified from doing business before entering into a covered transaction. The City is required to perform a verification check, collect a certification, or add a clause to the contracts. Questioned Costs: None Context: For both of the contracts tested, the City did not verify contractors were not suspended or debarred. The sample size was determined based upon guidelines provided by the AICPA which is not a statistically valid sample. Cause: The City does not have a procedure in place to ensure verification checks are performed, certifications are obtained or clauses are added to contracts. Effect: Suspended or debarred contractors could be used for federal contracts. Recommendation: We recommend that the City review guidance surrounding suspending and debarment requirements and implement procedures to ensure that all requirements are met for future contracts. Management Response (Unaudited): The City will institute a policy for contracts to require a verification check, collect a certification, or add a clause to the contract.
Finding 2022-001
Finding 2022-001 (Significant Deficiency): Assistance # 21.027 ? COVID-19 America Rescue Plan Act of 2021 Federal Award # and Year: MO1416-T1, 2021 Name of Federal Agency: U.S. Department of Treasury Name of Pass-Thru Agency: State of Missouri Office of Administration/Division of Accounting Type of Compliance Finding: I ? Procurement and Suspension and Debarment Condition: Prior to entering into contracts with award funds, the City did not verify that contractors were not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Criteria or Specific Requirement: Per 31 CFR Section 19.300, the City is responsible for verifying that the contractor is not excluded or disqualified from doing business before entering into a covered transaction. The City is required to perform a verification check, collect a certification, or add a clause to the contracts. Questioned Costs: None Context: For both of the contracts tested, the City did not verify contractors were not suspended or debarred. The sample size was determined based upon guidelines provided by the AICPA which is not a statistically valid sample. Cause: The City does not have a procedure in place to ensure verification checks are performed, certifications are obtained or clauses are added to contracts. Effect: Suspended or debarred contractors could be used for federal contracts. Recommendation: We recommend that the City review guidance surrounding suspending and debarment requirements and implement procedures to ensure that all requirements are met for future contracts. Management Response (Unaudited): The City will institute a policy for contracts to require a verification check, collect a certification, or add a clause to the contract.