Finding 1084704 (2022-002)

2022-002: Internal Control Over Compliance Reporting Federal Grantor: U.S. Department of the Treasury Pass-Through Grantor: Missouri State Treasurer’s Office Federal ALN Number: 21.019 Program Title: COVID-19 Coronavirus Relief Fund Pass-through Entity Identifying Number: N/A Award Year: 2021 Questioned Costs: None Criteria: The Uniform Guidance Compliance Supplement and Federal Register requires recipients of the Coronavirus Relief Fund program to submit periodic federal financial reports until either funding is depleted, or until the period of performance has expired. Condition: Upon request, the periodic financial reports were not provided for review. After inquiry, the County could not locate the reports on the reporting portal, and the County did not maintain documentation in their physical records. Cause: The County did not maintain adequate documentation to support the submission of periodic financial reports required by the Coronavirus Relief Fund program. Effect: Non-compliance with federal grant programs could result in loss of future federal funding or penalties. Recommendation: We recommend that the County implement internal controls to ensure adequate documentation of federal grant programs is maintained.