CITY OF BELTON

Finding 2021-001: Information on the Federal Program: CFDA 21.019 - Coronavirus Relief Fund, United States Department of Treasury. Pass-Through Entity: Cass County Missouri. Award Number: BeltonC19. Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, Reporting. Type of Finding: Material Noncompliance. Criteria: The City?s policies and procedures require that employee time be approved by the employee and a supervisor. Condition: For the year ended March 31, 2021, the City?s policies and procedures for time card approval were not being followed. Several time sheets in the testing sample were missing either an employee approval, supervisor approval, or both. Cause: The City implemented a new employee time keeping software system during the year. Employees were not aware of the time card approval process in the new software system worked and what they needed to do. Effect or Potential Effect: Payroll expenditures could be paid which are unallowable. Context: A sample of 40 employees? time sheets were tested, 7 time sheets were not approved by either the employee, supervisor, or both. This amounts to a deviation of 17.5%. Recommendation: The City should implement additional policies and procedures to ensure payroll time sheets are approved by both the employee and a supervisor. Responsible Official?s Response and Corrective Action Planned: Additional training and procedures have been put into place to ensure all time paid is approved by both the employee and a supervisor.

See Corrective Action Plan for chart/table