COUNTY OF BOONE

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.