Audit 57136

Finding 2022-003 ? Timesheet approval (Significant Deficiency): Assistance # 21.027 ? Coronavirus State and Local Fiscal Recovery Funds Federal Award # and Year: 1505-0271, 2021 Name of Federal Agency: U.S. Department of Treasury Name of Pass-Thru Agency: N/A Type of Compliance Finding: A ? Activities Allowed or Unallowed, B ? Allowable Costs/Cost Principles Condition: Supervisor review of timesheets was not documented. Criteria: Someone other than the preparer of the timesheet should be reviewing the information prior to submission for payment. Questioned Costs: N/A Context: Supervisor approval was missing from 27 of the 60 payroll expenditures tested. The sample size was determined based upon guidelines provided by the AICPA which is not a statistically valid sample. Cause: The City did not require supervisor approval for timesheets for employees at the fire department during the year. Effect: The time reported could be inaccurate. Recommendations: We recommend the City implement a policy to ensure supervisors approve timesheets prior to submission for payment. Views of Responsible Officials (Unaudited): Management acknowledges that submitter and supervisor review of timesheets for the Fire Department were not properly documented.

Finding 2022-004 ? Timesheet approval (Significant Deficiency): Assistance # 93.323 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award # and Year: DH220051246, 2021 Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-Thru Agency: Missouri Department of Health Type of Compliance Finding: A ? Activities Allowed or Unallowed, B ? Allowable Costs/Cost Principles Condition: Supervisor review of timesheets was not documented. Criteria: Someone other than the preparer of the timesheet should be reviewing the information prior to submission for payment. Questioned Costs: N/A Context: Supervisor approval was missing from 35 of the 60 payroll expenditures tested. The sample size was determined based upon guidelines provided by the AICPA which is not a statistically valid sample. Cause: During the year, the supervisor emailed approval of timesheets to the payroll department for processing. Documentation of the approval was not retained for all pay periods. Effect: The time reported could be inaccurate. Recommendations: We recommend the City implement a policy to ensure supervisors approve timesheets prior to submission for payment. Views of Responsible Officials (Unaudited): Management acknowledges that submitter and supervisor review of timesheets for the Health Department were not properly documented.

Finding 2022-005 ? Report review (Significant Deficiency): Assistance # 93.323 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award # and Year: DH220051246, 2021 Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-Thru Agency: Missouri Department of Health Type of Compliance Finding: L - Reporting Condition: A secondary review or approval of quarterly reports was not documented. One of the required quarterly reports was not filed until requested for the audit. Criteria: Someone other than the preparer of the reports should be reviewing the information for accuracy prior to submission. Someone should also be ensuring that quarterly reports are being properly submitted. Questioned Costs: N/A Context: Supervisor approval was not documented for 2 of the 3 reports selected. Additionally, one of the required quarterly reports was not filed until requested for the audit. The sample size was determined based upon guidelines provided by the AICPA which is not a statistically valid sample. Cause: The City did not have a formal policy in place to require a secondary review or approval of the reports prior to submission or to monitor reporting process to ensure required reports were completed. Effect: Information could be incorrectly reported to the pass-thru agency. Recommendations: We recommend the City implement a policy to ensure reports are being reviewed by someone other than the preparer and documented. Additionally, we recommend that the City implement a policy to ensure reports are filed in accordance with the grant agreement. Views of Responsible Officials (Unaudited): Management acknowledges that a secondary review or approval of grant reports is a worthwhile internal control.

Finding 2022-003 ? Timesheet approval (Significant Deficiency): Assistance # 21.027 ? Coronavirus State and Local Fiscal Recovery Funds Federal Award # and Year: 1505-0271, 2021 Name of Federal Agency: U.S. Department of Treasury Name of Pass-Thru Agency: N/A Type of Compliance Finding: A ? Activities Allowed or Unallowed, B ? Allowable Costs/Cost Principles Condition: Supervisor review of timesheets was not documented. Criteria: Someone other than the preparer of the timesheet should be reviewing the information prior to submission for payment. Questioned Costs: N/A Context: Supervisor approval was missing from 27 of the 60 payroll expenditures tested. The sample size was determined based upon guidelines provided by the AICPA which is not a statistically valid sample. Cause: The City did not require supervisor approval for timesheets for employees at the fire department during the year. Effect: The time reported could be inaccurate. Recommendations: We recommend the City implement a policy to ensure supervisors approve timesheets prior to submission for payment. Views of Responsible Officials (Unaudited): Management acknowledges that submitter and supervisor review of timesheets for the Fire Department were not properly documented.

Finding 2022-003 ? Timesheet approval (Significant Deficiency): Assistance # 21.027 ? Coronavirus State and Local Fiscal Recovery Funds Federal Award # and Year: 1505-0271, 2021 Name of Federal Agency: U.S. Department of Treasury Name of Pass-Thru Agency: N/A Type of Compliance Finding: A ? Activities Allowed or Unallowed, B ? Allowable Costs/Cost Principles Condition: Supervisor review of timesheets was not documented. Criteria: Someone other than the preparer of the timesheet should be reviewing the information prior to submission for payment. Questioned Costs: N/A Context: Supervisor approval was missing from 27 of the 60 payroll expenditures tested. The sample size was determined based upon guidelines provided by the AICPA which is not a statistically valid sample. Cause: The City did not require supervisor approval for timesheets for employees at the fire department during the year. Effect: The time reported could be inaccurate. Recommendations: We recommend the City implement a policy to ensure supervisors approve timesheets prior to submission for payment. Views of Responsible Officials (Unaudited): Management acknowledges that submitter and supervisor review of timesheets for the Fire Department were not properly documented.

Finding 2022-004 ? Timesheet approval (Significant Deficiency): Assistance # 93.323 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award # and Year: DH220051246, 2021 Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-Thru Agency: Missouri Department of Health Type of Compliance Finding: A ? Activities Allowed or Unallowed, B ? Allowable Costs/Cost Principles Condition: Supervisor review of timesheets was not documented. Criteria: Someone other than the preparer of the timesheet should be reviewing the information prior to submission for payment. Questioned Costs: N/A Context: Supervisor approval was missing from 35 of the 60 payroll expenditures tested. The sample size was determined based upon guidelines provided by the AICPA which is not a statistically valid sample. Cause: During the year, the supervisor emailed approval of timesheets to the payroll department for processing. Documentation of the approval was not retained for all pay periods. Effect: The time reported could be inaccurate. Recommendations: We recommend the City implement a policy to ensure supervisors approve timesheets prior to submission for payment. Views of Responsible Officials (Unaudited): Management acknowledges that submitter and supervisor review of timesheets for the Health Department were not properly documented.

Finding 2022-005 ? Report review (Significant Deficiency): Assistance # 93.323 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award # and Year: DH220051246, 2021 Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-Thru Agency: Missouri Department of Health Type of Compliance Finding: L - Reporting Condition: A secondary review or approval of quarterly reports was not documented. One of the required quarterly reports was not filed until requested for the audit. Criteria: Someone other than the preparer of the reports should be reviewing the information for accuracy prior to submission. Someone should also be ensuring that quarterly reports are being properly submitted. Questioned Costs: N/A Context: Supervisor approval was not documented for 2 of the 3 reports selected. Additionally, one of the required quarterly reports was not filed until requested for the audit. The sample size was determined based upon guidelines provided by the AICPA which is not a statistically valid sample. Cause: The City did not have a formal policy in place to require a secondary review or approval of the reports prior to submission or to monitor reporting process to ensure required reports were completed. Effect: Information could be incorrectly reported to the pass-thru agency. Recommendations: We recommend the City implement a policy to ensure reports are being reviewed by someone other than the preparer and documented. Additionally, we recommend that the City implement a policy to ensure reports are filed in accordance with the grant agreement. Views of Responsible Officials (Unaudited): Management acknowledges that a secondary review or approval of grant reports is a worthwhile internal control.

Finding 2022-003 ? Timesheet approval (Significant Deficiency): Assistance # 21.027 ? Coronavirus State and Local Fiscal Recovery Funds Federal Award # and Year: 1505-0271, 2021 Name of Federal Agency: U.S. Department of Treasury Name of Pass-Thru Agency: N/A Type of Compliance Finding: A ? Activities Allowed or Unallowed, B ? Allowable Costs/Cost Principles Condition: Supervisor review of timesheets was not documented. Criteria: Someone other than the preparer of the timesheet should be reviewing the information prior to submission for payment. Questioned Costs: N/A Context: Supervisor approval was missing from 27 of the 60 payroll expenditures tested. The sample size was determined based upon guidelines provided by the AICPA which is not a statistically valid sample. Cause: The City did not require supervisor approval for timesheets for employees at the fire department during the year. Effect: The time reported could be inaccurate. Recommendations: We recommend the City implement a policy to ensure supervisors approve timesheets prior to submission for payment. Views of Responsible Officials (Unaudited): Management acknowledges that submitter and supervisor review of timesheets for the Fire Department were not properly documented.