FAC Explorer

Finding 561522 (2023-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-05-27
Audit: 357135
Organization: Bates County (MO)
Auditor: McBride Lock & Associates LLC

AI Summary

  • Core Issue: The County failed to submit required reports for the SLFRF program, repeating a previous finding.
  • Impacted Requirements: Compliance with SLFRF reporting guidance, including the one-time Interim Report and annual Project and Expenditure Reports.
  • Recommended Follow-Up: The County should file the overdue reports and establish procedures to ensure timely submissions in the future.

Finding Text

2023-004: Internal Control Over Reporting Requirements Federal Grantor: U.S. Department of the Treasury Federal Assistance Listing Number: 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Award Year: 2023 Questioned Costs: None Criteria: The SLFRF Compliance and Reporting Guidance requires recipients to submit a one-time Interim Report by August 31, 2021 or 60 days after receiving funding, and annual Project and Expenditure Reports to the Department of the Treasury (Treasury) by April 30 of each year. Condition: The County has not submitted the one-time interim report and has not submitted annual Project and Expenditure reports to Treasury in accordance with SLFRF reporting requirements. This is a repeat of finding 2022-001 noted in the prior audit report. Cause: Per the County Commissioner’s office, the County neglected to submit the required reports to Treasury. Effect: The County is not in compliance with the reporting requirements of the SLFRF program. Recommendation: We recommend the County file the required reports for the SLFRF program and implement procedures to ensure that future reports are filed in a timely manner.

Corrective Action Plan

I have tried numerous times to get into the Treasury portal to locate the forms to report how much money went to who. I have even had Treasury personnel on the phone talking me through to get the forms and they couldn’t get them. All I can do is keep trying to locate the forms to upload the information. We have all the applications for the funds accounted for and the money accounted for. It’s just uploading the information that has been the problem. We have until 31 December to allocate the funds and the funds have to be used by 2026.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1137964 2023-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.52M
20.205 Highway Planning and Construction $26,192
97.042 Emergency Management Performance Grants $25,406
16.575 Crime Victim Assistance $12,962
21.032 Local Assistance and Tribal Consistency Fund $8,381
15.226 Payments in Lieu of Taxes $755
93.563 Child Support Services $105