Finding 23169 (2022-001)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-13
Audit: 23031
Organization: Boone County, Missouri (MO)
Auditor: Rubinbrown

AI Summary

  • Core Issue: There was no independent review to verify the accuracy of the quarterly Project and Expenditure Report, leading to potential noncompliance with federal requirements.
  • Impacted Requirements: Uniform Guidance mandates effective controls over compliance to ensure accurate reporting for federal programs.
  • Recommended Follow-Up: Management should implement a second review process for the quarterly reports before submission to ensure accuracy and compliance.

Finding Text

Finding 2022-001 Material Weakness: Reporting - Control Finding ALN 21.027 - Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program. Condition: An independent review to verify the accuracy of the information on the quarterly Project and Expenditure Report did not occur. Cause: Controls over compliance put in place by management were not operating effectively as it relates to these compliance requirements. Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance. Questioned Costs: Not applicable. Context: Internal controls as designed by Boone County, Missouri to ensure information entered on the quarterly Project and Expenditure Report is accurate did not occur. A second review did not occur for both Project and Expenditure Reports tested for compliance. Statistical sampling was not used to test this compliance requirement. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management ensure that a second review to verify the accuracy of the information on the quarterly Project and Expenditure Report takes place prior to each submission. Views Of Responsible Officials: The Boone County Auditor?s office will create a report containing all the amounts that were previously submitted to US Treasury portal. This report will show when the new projects were added and the amounts that were allotted to each project. The report will also show how much was paid to each project every quarter and the remaining balances for each project at the end of every quarterly submission. The bottom of the report will show the current quarterly submission which will contain all the new projects added, all the expenditures made, and the remaining balances for each project. The report will also show the remaining balance for ARPA funding that has not been assigned to a project. The report will have a signature line for the accountant who prepared this report and who will be responsible for submitting these amounts to the portal. A second signature line will be for the accountant who will review these amounts and approve it for submission. Once it has been approved for submission, this document will be saved for historical review.

Corrective Action Plan

Finding No. 2022-001 Material Weakness Personnel Responsible For Corrective Action: Jacob Flowers, Senior Accountant Anticipated Completion Date: August 2023 Corrective Action Plan: The Boone County Auditor?s office will create a report containing all the amounts that were previously submitted to US Treasury portal. This report will show when the new projects were added and the amounts that were allotted to each project. The report will also show how much was paid to each project every quarter and the remaining balances for each project at the end of every quarterly submission. The bottom of the report will show the current quarterly submission which will contain all the new projects added, all the expenditures made, and the remaining balances for each project. The report will also show the remaining balance for ARPA funding that has not been assigned to a project. The report will have a signature line for the accountant who prepared this report and who will be responsible for submitting these amounts to the portal. A second signature line will be for the accountant who will review these amounts and approve it for submission. Once it has been approved for submission, this document will be saved for historical review.

Categories

Subrecipient Monitoring Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 599611 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $268,610
93.563 Child Support Enforcement $213,631
16.575 Crime Victim Assistance $106,064
16.588 Violence Against Women Formula Grants $60,891
16.034 Coronavirus Emergency Supplemental Funding Program $45,234
16.738 Edward Byrne Memorial Justice Assistance Grant Program $34,203
66.460 Nonpoint Source Implementation Grants $32,413
10.555 National School Lunch Program $31,560
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $27,023
20.600 State and Community Highway Safety $24,612
16.585 Drug Court Discretionary Grant Program $22,430
97.042 Emergency Management Performance Grants $21,785
20.616 National Priority Safety Programs $19,663
10.553 School Breakfast Program $16,087
15.226 Payments in Lieu of Taxes $11,934
10.666 Schools and Roads - Grants to Counties $10,139
97.067 Homeland Security Grant Program $9,900
16.543 Missing Children's Assistance $8,657
93.658 Foster Care_title IV-E $6,193
21.032 Local Assistance and Tribal Consistency Fund $5,000
15.659 National Wildlife Refuge Fund $1,172
20.607 Alcohol Open Container Requirements $226