FAC Explorer

Audit 380345

FY End
2022-12-31
Total Expended
$1.84M
Findings
1
Programs
10
Organization: The County of Butler (MO)
Year: 2022 Accepted: 2026-01-08
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1168524 2022-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $979,677 Yes 1
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $329,060 Yes 0
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $180,985 Yes 0
93.563 CHILD SUPPORT SERVICES $118,222 Yes 0
15.226 PAYMENTS IN LIEU OF TAXES $97,971 Yes 0
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $40,226 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $38,129 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $10,295 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $7,238 Yes 0
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $390 Yes 0

Contacts

Name Title Type
YLGWVLNYLGF4 Donna Hillis Auditee
5736868050 Andrew Zebell Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Butler County (the County) under programs of the federal government for the years ended December 31, 2022 and 2021. 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). 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 changes in net position of the County.
Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles in the Uniform Guidance, with the exception of ALN 21.019, which follows criteria determined by the Department of Treasury for allowability of costs. Under these principals, certain types of expenditures are not allowable or are limited as to reimbursement.
The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2022-002
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: None Award Period: March 1, 2020 – December 31, 2026 Pass-through Entity: N/A Questioned Costs: None Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Under the reporting requirements, the interim report should provide initial overview of status and uses of funding. The interim report will include a recipient’s expenditures through July 31, 2021 by category and at the summary level. The reporting requirements vary by type of recipient, the total allocation amount, and the date which the recipient first received its allocation. Also, the Project and Expenditure Report should report on financial data, projects funded, expenditures, and contracts and subawards over $50,000, and other information. Project and Expenditure Reports are due on a regular, recurring basis after the Interim Reports. The reporting frequency and deadlines vary by type of recipient and total allocation amount. Condition and Context: The County did not complete and submit required reports. Cause: The County was previously unaware during the required filling period of the deadline related to reporting requirements. Effect: Submitting reports timely is mandatory so that there is accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation: We recommend the County implement a process that includes tracking timely submission of the required reports and training employees on reporting requirements. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.