Finding 480642 (2022-001)

Material Weakness

Requirement

Questioned Costs

Year

2022

Accepted

2024-08-07

Audit: 316842

Organization: Bates County (MO)

Auditor: Daniel Jones & Associates

AI Summary

Answer: The County failed to submit required financial and performance reports for ARPA funds.
Trend: This non-compliance with the Uniform Guidance could lead to increased scrutiny and potential penalties.
List: Follow up with the County to ensure they understand reporting requirements and establish a timeline for submission.

Finding Text

Criteria: The Uniform Guidance Compliance Supplement (2 CFR 200.328) and Federal Register requires recipients of the Coronavirus State and Local Fiscal Recovery Funds (ARPA) to submit periodic federal financial and performance reports. Condition: Upon request, the periodic financial reports were not provided for review. The County indicated that they did not file any of the required reports.

Corrective Action Plan

The County Clerk is in the process of perparing the needed documentation to document their internal control structure in conformity with the Uniform Guidance. The County will work diligently to comply with and to fully understand the proper procedures of completing the SEFA. As the state does not provide SEFA training, advice may be sought from Certified Public Accountants with SEFA knowledge and local governments.

Other Findings in this Audit

1057084 2022-001

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
21.027	Coronavirus State and Local Fiscal Recovery Funds	$1.56M
20.205	Highway Planning and Construction	$486,320
16.575	Crime Victim Assistance	$13,554
97.042	Emergency Management Performance Grants	$12,830
15.226	Payments in Lieu of Taxes	$705