City of Columbia, Missouri

Finding 2024-001 – Report review (Significant Deficiency) (Repeat Finding): Assistance # 93.323 – Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award # and Year: DH220051246, DH220051699, 2024 Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-Thru Agency: Missouri Department of Health Type of Compliance Finding: L - Reporting Condition: One of the quarterly reports was not filed during the year. Three quarterly reports were not filed timely within their due dates and one of the required annual reports was not filed timely. Criteria: Someone should be ensuring that all required reports are being properly submitted prior to their due dates. Questioned Costs: N/A Repeat Finding: Yes. Reported as 2023-001 in prior year. Context: One of the quarterly reports was not filed until requested during the audit. Three quarterly reports were not filed timely within their due dates and one of the required annual reports was not filed timely. Cause: The City did not follow their policy in place to monitor reporting process, or notify departments of upcoming deadlines, to ensure required reports were completed. Effect: Information could be incorrectly reported to the pass-thru agency. Recommendations: We recommend that the City implement a policy to ensure reports are filed in accordance with the grant agreement. Views of Responsible Officials (Unaudited): Management acknowledges that timely grant reporting is essential. Corrective Action Plan (Unaudited): The Department of Public Health and Human Services (PHHS) will create the proper processes and procedures to track reporting requirements and document internal review and approvals prior to report submissions. The Grant Administrator will create the proper processes and procedures to track reporting requirements and completed submissions, and notify departments of upcoming submission deadlines. Contact Person: Matthew Lue, Director of Finance Anticipated Completion Date: This will be accomplished for the fiscal year 2025 year-end.

The Department of Public Health and Human Services (PHHS) will create the proper processes and procedures to track reporting requirements and document internal review and approvals prior to report submissions. The Grant Administrator will create the proper processes and procedures to track reporting requirements and completed submissions, and notify departments of upcoming submission deadlines. Contact Person: Matthew Lue, Director of Finance. Ancipated Completion Date: This will be accomplished for the fiscal year 2025 year-end.

2023-001

Finding 2023-001 - Report review (Significant Deficiency): Assistance # 93.323 - Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award # and Year: DH220051246, DH220051699, 2023 Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-Thru Entity: Missouri Department of Health Type of Compliance Finding: L - Reporting Condition: A secondary review or approval of quarterly reports was not documented. One of the required quarterly reports was not filed during the year. Neither of the annual reports we filed until requested during the audit. Criteria: Someone other than the preparer of the reports should be reviewing the information for accuracy prior to submission. Someone should be ensuring that all required reports are being properly submitted. Questioned Costs: N/A Repeat Finding: Yes. Reported as 2022-005 in prior year. Context: Supervisor approval was not documented for the quarterly reports. Additionally, one of the required quarterly reports was not filed during the year. Neither of the annual reports were filed until requested during the audit. Cause: The City did not have a formal policy in place to document secondary review or approval of the reports prior to submission or to monitor reporting process to ensure required reports were completed. Effect: Information could be incorrectly reported to the pass-thru agency. Recommendations: We recommend that City implement a policy to ensure reports are being reviewed by someone other than the preparer and the documentation of that review be maintained. Additionally, we recommend that the City implement a o=policy to ensure reports are filed in accordance with the grant agreement. Views of Responsible Officials (Unaudited): Management acknowledges that a secondary review or approval of grant reports is an important internal control, and that timely grant reporting is essential. Corrective Action Plan (Unaudited): The Department of Public Health and Human Services (PHHS) will create the proper processes and procedures to track reporting requirements and document internal review and approvals prior to report submissions. The Grant Administrator will create the proper processes and procedures to track reporting requirements and notify departments of upcoming submission deadlines. Contact Person: Matthew Lue, Director of Finance Anticipated completion date: This will be accomplished for the fiscal year 2024 year-end.

The Department of Public Health and Human Services (PHHS) will create the proper processes and procedures to track reporting requirement and document internal review and approvals prior to report submissions. The Grant Administrator will create the proper processes and procedures to track reporting requirements and notify departments of upcoming submission deadlines.

2022-005

Finding 2022-005 ? Report review (Significant Deficiency): Assistance # 93.323 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award # and Year: DH220051246, 2021 Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-Thru Agency: Missouri Department of Health Type of Compliance Finding: L - Reporting Condition: A secondary review or approval of quarterly reports was not documented. One of the required quarterly reports was not filed until requested for the audit. Criteria: Someone other than the preparer of the reports should be reviewing the information for accuracy prior to submission. Someone should also be ensuring that quarterly reports are being properly submitted. Questioned Costs: N/A Context: Supervisor approval was not documented for 2 of the 3 reports selected. Additionally, one of the required quarterly reports was not filed until requested for the audit. The sample size was determined based upon guidelines provided by the AICPA which is not a statistically valid sample. Cause: The City did not have a formal policy in place to require a secondary review or approval of the reports prior to submission or to monitor reporting process to ensure required reports were completed. Effect: Information could be incorrectly reported to the pass-thru agency. Recommendations: We recommend the City implement a policy to ensure reports are being reviewed by someone other than the preparer and documented. Additionally, we recommend that the City implement a policy to ensure reports are filed in accordance with the grant agreement. Views of Responsible Officials (Unaudited): Management acknowledges that a secondary review or approval of grant reports is a worthwhile internal control.

Corrective Action Plan (Unaudited): Management will create the proper processes and procedures to ensure grants are managed appropriately according to their contracts. Management identified on March 2, 2023 that the Grant Administrator will be the primary contact for all grant related activity, to work closely with each division that receives grant revenue in order to review documentation and ensure timely filings. Contact Person: Matthew Lue, Director of Finance Anticipated Completion Date: This will be accomplished for the fiscal year 2023 year-end.

U.S. Department of Housing and Urban Development Community Development Block Grants/Entitlement Grants (CDBG) (CFDA 14.218) Federal Award Identification Number and Year: B-18-MC-29-0001 Criteria: Per the OMB Compliance Supplement, the performance HUD 60002 report is to be submitted within 90 days after the program?s year end. Condition: The City did not comply with the reporting requirement of the OMB Compliance Supplement for the CDBG program. The City submitted the report after the reporting deadline. Cause: City personnel did not follow the process in place to submit the report within the reporting deadline. Effect or potential effect: The City is not in compliance with reporting requirements of the OMB Compliance Supplement. Questioned costs: None Context: The HUD 60002 report was not submitted within the reporting requirement of 90 days after the program?s year end. Repeat finding: Not a repeat finding. Recommendation: We recommend the City personnel establish procedures to assure the HUD 60002 report is submitted in accordance with the reporting requirement. View of responsible officials: Management agrees with this finding.

Identifying Number: 2019-001 Finding: The City did not comply with the reporting requirement of the OMB Compliance Supplement for the CDBG program. The City submitted the report after the reporting deadline. Corrective Actions Taken or Planned: Staff responsible for submitting this report have completed training on submitting the OMB Compliance Supplement report. Staff responsible for submitting this report have also already begun work on the current report. City Staff is also currently working on incorporating a Grant Accountant position in Finance to help mitigate any future problems that arise from various departments administering grants.