FAC Explorer

Audit 41364

FY End
2022-12-31
Total Expended
$6.11M
Findings
10
Programs
11
Organization: City of Overland Park, Kansas (KS)
Year: 2022 Accepted: 2023-08-22
Auditor: Allen Gibbs & Houlik L C

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46623 2022-001 Significant Deficiency Yes L
46624 2022-001 Significant Deficiency Yes L
46625 2022-001 Significant Deficiency Yes L
46626 2022-001 Significant Deficiency Yes L
46627 2022-001 Significant Deficiency Yes L
623065 2022-001 Significant Deficiency Yes L
623066 2022-001 Significant Deficiency Yes L
623067 2022-001 Significant Deficiency Yes L
623068 2022-001 Significant Deficiency Yes L
623069 2022-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.80M Yes 0
14.218 Community Development Block Grant/entitlement Grant $105,345 Yes 1
16.710 Public Safety Partnership and Community Policing Grants $86,711 - 0
16.582 Crime Victim Assistance/discretionary Grants $84,460 - 0
16.922 Equitable Sharing Program $52,797 - 0
20.205 Highway Planning and Construction $47,125 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $39,347 - 0
97.044 Assistance to Firefighters Grant $20,240 - 0
16.607 Bulletproof Vest Partnership Program $19,784 - 0
20.600 State and Community Highway Safety $2,504 - 0
20.616 National Priority Safety Programs $1,452 - 0

Contacts

Name Title Type
LCMUMYY4RSN4 Mark Fehling Auditee
9138956165 Amy Tharnish Auditor
No contacts on file

Notes to SEFA

Title: Organization Accounting Policies: Expenditures reported on the accompanying 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The City of Overland Park, KS (City) is the recipient of several federal grants. All federal awards received are included on the Schedule of Expenditures of Federal Awards.
Title: Basis of Presentation Accounting Policies: Expenditures reported on the accompanying 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the City 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). Because the Schedule presents only a selected portion 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: Expenditures reported on the accompanying 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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 of Expenditures of Federal Awards.
Title: Additional Audits Accounting Policies: Expenditures reported on the accompanying 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Grantor agencies reserve the right to conduct additional audits of the City's grant programs for economy, efficiency, and program results, which 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 City's financial position at December 31, 2022.

Finding Details

Finding 2022-001
Finding 2022-001 (Significant Deficiency) - Reporting (Repeat Finding) AL# 14.218: CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban Development, all open grants and years Condition: There were three instances where Federal Funding Accountability and Transparency Act (FFATA) reporting was not completed timely. Criteria: 2 CFR Appendix A to Part 170 a.2.ii. states that subaward information is to be reported no later than the end of the month following the month in which the obligation was made. Questioned Costs: None Context: Out of three subaward/contracts tested, three were not submitted timely to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). See table below: See Schedule of Findings and Questioned Costs for chart/table The sample size was determined based upon the guidelines provided by the AICPA which is not a statistically valid sample. Cause: New subaward/contracts were not being tracked for FFATA reporting in a timely manner. Effect: Not tracking new subaward/contracts may cause untimely filling to the FSRS or missing subaward/contracts not being reported at all. Recommendation: We recommend the City implement a process to track new subaward/contracts and reporting requirements for submission to the FSRS. Views of Responsible officials (Unaudited): Staff requested access to the FFATA documents through the General Services Administration's Federal Service Desk, which would have been submitted by a former staff member. The General Services Administration was not willing to release the information to current staff and staff were not able to find the files internally or determine if they were submitted. In addition, staff administering the program continue to train together to allow for redundancy in instances where staff capacity is limited. Staff submitted FFATA documentation; however, it was beyond the timeline outlined in the regulation.
Finding 2022-001
Finding 2022-001 (Significant Deficiency) - Reporting (Repeat Finding) AL# 14.218: CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban Development, all open grants and years Condition: There were three instances where Federal Funding Accountability and Transparency Act (FFATA) reporting was not completed timely. Criteria: 2 CFR Appendix A to Part 170 a.2.ii. states that subaward information is to be reported no later than the end of the month following the month in which the obligation was made. Questioned Costs: None Context: Out of three subaward/contracts tested, three were not submitted timely to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). See table below: See Schedule of Findings and Questioned Costs for chart/table The sample size was determined based upon the guidelines provided by the AICPA which is not a statistically valid sample. Cause: New subaward/contracts were not being tracked for FFATA reporting in a timely manner. Effect: Not tracking new subaward/contracts may cause untimely filling to the FSRS or missing subaward/contracts not being reported at all. Recommendation: We recommend the City implement a process to track new subaward/contracts and reporting requirements for submission to the FSRS. Views of Responsible officials (Unaudited): Staff requested access to the FFATA documents through the General Services Administration's Federal Service Desk, which would have been submitted by a former staff member. The General Services Administration was not willing to release the information to current staff and staff were not able to find the files internally or determine if they were submitted. In addition, staff administering the program continue to train together to allow for redundancy in instances where staff capacity is limited. Staff submitted FFATA documentation; however, it was beyond the timeline outlined in the regulation.
Finding 2022-001
Finding 2022-001 (Significant Deficiency) - Reporting (Repeat Finding) AL# 14.218: CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban Development, all open grants and years Condition: There were three instances where Federal Funding Accountability and Transparency Act (FFATA) reporting was not completed timely. Criteria: 2 CFR Appendix A to Part 170 a.2.ii. states that subaward information is to be reported no later than the end of the month following the month in which the obligation was made. Questioned Costs: None Context: Out of three subaward/contracts tested, three were not submitted timely to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). See table below: See Schedule of Findings and Questioned Costs for chart/table The sample size was determined based upon the guidelines provided by the AICPA which is not a statistically valid sample. Cause: New subaward/contracts were not being tracked for FFATA reporting in a timely manner. Effect: Not tracking new subaward/contracts may cause untimely filling to the FSRS or missing subaward/contracts not being reported at all. Recommendation: We recommend the City implement a process to track new subaward/contracts and reporting requirements for submission to the FSRS. Views of Responsible officials (Unaudited): Staff requested access to the FFATA documents through the General Services Administration's Federal Service Desk, which would have been submitted by a former staff member. The General Services Administration was not willing to release the information to current staff and staff were not able to find the files internally or determine if they were submitted. In addition, staff administering the program continue to train together to allow for redundancy in instances where staff capacity is limited. Staff submitted FFATA documentation; however, it was beyond the timeline outlined in the regulation.
Finding 2022-001
Finding 2022-001 (Significant Deficiency) - Reporting (Repeat Finding) AL# 14.218: CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban Development, all open grants and years Condition: There were three instances where Federal Funding Accountability and Transparency Act (FFATA) reporting was not completed timely. Criteria: 2 CFR Appendix A to Part 170 a.2.ii. states that subaward information is to be reported no later than the end of the month following the month in which the obligation was made. Questioned Costs: None Context: Out of three subaward/contracts tested, three were not submitted timely to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). See table below: See Schedule of Findings and Questioned Costs for chart/table The sample size was determined based upon the guidelines provided by the AICPA which is not a statistically valid sample. Cause: New subaward/contracts were not being tracked for FFATA reporting in a timely manner. Effect: Not tracking new subaward/contracts may cause untimely filling to the FSRS or missing subaward/contracts not being reported at all. Recommendation: We recommend the City implement a process to track new subaward/contracts and reporting requirements for submission to the FSRS. Views of Responsible officials (Unaudited): Staff requested access to the FFATA documents through the General Services Administration's Federal Service Desk, which would have been submitted by a former staff member. The General Services Administration was not willing to release the information to current staff and staff were not able to find the files internally or determine if they were submitted. In addition, staff administering the program continue to train together to allow for redundancy in instances where staff capacity is limited. Staff submitted FFATA documentation; however, it was beyond the timeline outlined in the regulation.
Finding 2022-001
Finding 2022-001 (Significant Deficiency) - Reporting (Repeat Finding) AL# 14.218: CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban Development, all open grants and years Condition: There were three instances where Federal Funding Accountability and Transparency Act (FFATA) reporting was not completed timely. Criteria: 2 CFR Appendix A to Part 170 a.2.ii. states that subaward information is to be reported no later than the end of the month following the month in which the obligation was made. Questioned Costs: None Context: Out of three subaward/contracts tested, three were not submitted timely to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). See table below: See Schedule of Findings and Questioned Costs for chart/table The sample size was determined based upon the guidelines provided by the AICPA which is not a statistically valid sample. Cause: New subaward/contracts were not being tracked for FFATA reporting in a timely manner. Effect: Not tracking new subaward/contracts may cause untimely filling to the FSRS or missing subaward/contracts not being reported at all. Recommendation: We recommend the City implement a process to track new subaward/contracts and reporting requirements for submission to the FSRS. Views of Responsible officials (Unaudited): Staff requested access to the FFATA documents through the General Services Administration's Federal Service Desk, which would have been submitted by a former staff member. The General Services Administration was not willing to release the information to current staff and staff were not able to find the files internally or determine if they were submitted. In addition, staff administering the program continue to train together to allow for redundancy in instances where staff capacity is limited. Staff submitted FFATA documentation; however, it was beyond the timeline outlined in the regulation.
Finding 2022-001
Finding 2022-001 (Significant Deficiency) - Reporting (Repeat Finding) AL# 14.218: CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban Development, all open grants and years Condition: There were three instances where Federal Funding Accountability and Transparency Act (FFATA) reporting was not completed timely. Criteria: 2 CFR Appendix A to Part 170 a.2.ii. states that subaward information is to be reported no later than the end of the month following the month in which the obligation was made. Questioned Costs: None Context: Out of three subaward/contracts tested, three were not submitted timely to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). See table below: See Schedule of Findings and Questioned Costs for chart/table The sample size was determined based upon the guidelines provided by the AICPA which is not a statistically valid sample. Cause: New subaward/contracts were not being tracked for FFATA reporting in a timely manner. Effect: Not tracking new subaward/contracts may cause untimely filling to the FSRS or missing subaward/contracts not being reported at all. Recommendation: We recommend the City implement a process to track new subaward/contracts and reporting requirements for submission to the FSRS. Views of Responsible officials (Unaudited): Staff requested access to the FFATA documents through the General Services Administration's Federal Service Desk, which would have been submitted by a former staff member. The General Services Administration was not willing to release the information to current staff and staff were not able to find the files internally or determine if they were submitted. In addition, staff administering the program continue to train together to allow for redundancy in instances where staff capacity is limited. Staff submitted FFATA documentation; however, it was beyond the timeline outlined in the regulation.
Finding 2022-001
Finding 2022-001 (Significant Deficiency) - Reporting (Repeat Finding) AL# 14.218: CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban Development, all open grants and years Condition: There were three instances where Federal Funding Accountability and Transparency Act (FFATA) reporting was not completed timely. Criteria: 2 CFR Appendix A to Part 170 a.2.ii. states that subaward information is to be reported no later than the end of the month following the month in which the obligation was made. Questioned Costs: None Context: Out of three subaward/contracts tested, three were not submitted timely to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). See table below: See Schedule of Findings and Questioned Costs for chart/table The sample size was determined based upon the guidelines provided by the AICPA which is not a statistically valid sample. Cause: New subaward/contracts were not being tracked for FFATA reporting in a timely manner. Effect: Not tracking new subaward/contracts may cause untimely filling to the FSRS or missing subaward/contracts not being reported at all. Recommendation: We recommend the City implement a process to track new subaward/contracts and reporting requirements for submission to the FSRS. Views of Responsible officials (Unaudited): Staff requested access to the FFATA documents through the General Services Administration's Federal Service Desk, which would have been submitted by a former staff member. The General Services Administration was not willing to release the information to current staff and staff were not able to find the files internally or determine if they were submitted. In addition, staff administering the program continue to train together to allow for redundancy in instances where staff capacity is limited. Staff submitted FFATA documentation; however, it was beyond the timeline outlined in the regulation.
Finding 2022-001
Finding 2022-001 (Significant Deficiency) - Reporting (Repeat Finding) AL# 14.218: CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban Development, all open grants and years Condition: There were three instances where Federal Funding Accountability and Transparency Act (FFATA) reporting was not completed timely. Criteria: 2 CFR Appendix A to Part 170 a.2.ii. states that subaward information is to be reported no later than the end of the month following the month in which the obligation was made. Questioned Costs: None Context: Out of three subaward/contracts tested, three were not submitted timely to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). See table below: See Schedule of Findings and Questioned Costs for chart/table The sample size was determined based upon the guidelines provided by the AICPA which is not a statistically valid sample. Cause: New subaward/contracts were not being tracked for FFATA reporting in a timely manner. Effect: Not tracking new subaward/contracts may cause untimely filling to the FSRS or missing subaward/contracts not being reported at all. Recommendation: We recommend the City implement a process to track new subaward/contracts and reporting requirements for submission to the FSRS. Views of Responsible officials (Unaudited): Staff requested access to the FFATA documents through the General Services Administration's Federal Service Desk, which would have been submitted by a former staff member. The General Services Administration was not willing to release the information to current staff and staff were not able to find the files internally or determine if they were submitted. In addition, staff administering the program continue to train together to allow for redundancy in instances where staff capacity is limited. Staff submitted FFATA documentation; however, it was beyond the timeline outlined in the regulation.
Finding 2022-001
Finding 2022-001 (Significant Deficiency) - Reporting (Repeat Finding) AL# 14.218: CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban Development, all open grants and years Condition: There were three instances where Federal Funding Accountability and Transparency Act (FFATA) reporting was not completed timely. Criteria: 2 CFR Appendix A to Part 170 a.2.ii. states that subaward information is to be reported no later than the end of the month following the month in which the obligation was made. Questioned Costs: None Context: Out of three subaward/contracts tested, three were not submitted timely to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). See table below: See Schedule of Findings and Questioned Costs for chart/table The sample size was determined based upon the guidelines provided by the AICPA which is not a statistically valid sample. Cause: New subaward/contracts were not being tracked for FFATA reporting in a timely manner. Effect: Not tracking new subaward/contracts may cause untimely filling to the FSRS or missing subaward/contracts not being reported at all. Recommendation: We recommend the City implement a process to track new subaward/contracts and reporting requirements for submission to the FSRS. Views of Responsible officials (Unaudited): Staff requested access to the FFATA documents through the General Services Administration's Federal Service Desk, which would have been submitted by a former staff member. The General Services Administration was not willing to release the information to current staff and staff were not able to find the files internally or determine if they were submitted. In addition, staff administering the program continue to train together to allow for redundancy in instances where staff capacity is limited. Staff submitted FFATA documentation; however, it was beyond the timeline outlined in the regulation.
Finding 2022-001
Finding 2022-001 (Significant Deficiency) - Reporting (Repeat Finding) AL# 14.218: CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban Development, all open grants and years Condition: There were three instances where Federal Funding Accountability and Transparency Act (FFATA) reporting was not completed timely. Criteria: 2 CFR Appendix A to Part 170 a.2.ii. states that subaward information is to be reported no later than the end of the month following the month in which the obligation was made. Questioned Costs: None Context: Out of three subaward/contracts tested, three were not submitted timely to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). See table below: See Schedule of Findings and Questioned Costs for chart/table The sample size was determined based upon the guidelines provided by the AICPA which is not a statistically valid sample. Cause: New subaward/contracts were not being tracked for FFATA reporting in a timely manner. Effect: Not tracking new subaward/contracts may cause untimely filling to the FSRS or missing subaward/contracts not being reported at all. Recommendation: We recommend the City implement a process to track new subaward/contracts and reporting requirements for submission to the FSRS. Views of Responsible officials (Unaudited): Staff requested access to the FFATA documents through the General Services Administration's Federal Service Desk, which would have been submitted by a former staff member. The General Services Administration was not willing to release the information to current staff and staff were not able to find the files internally or determine if they were submitted. In addition, staff administering the program continue to train together to allow for redundancy in instances where staff capacity is limited. Staff submitted FFATA documentation; however, it was beyond the timeline outlined in the regulation.