BARTON COUNTY, MISSOURI

Criteria: Title 2 U.S. Code of Federal Regulations Part 200 requires recipients of Federal awards to comply with laws, regulations, and provisions of contract or grant agreements related to each of its Federal programs. Participants in the COVID-19 Coronavirus State and Local Fiscal Recovery Funds program were required to complete financial, performance, and compliance reporting as outlined in Part 2 of the SLFRF Compliance and Reporting Guide, issued by the U.S. Department of the Treasury. States, U.S. territories, metropolitan cities, counties, and Tribal governments were required to submit a one-time interim report with expenditures by Expenditure Category covering the period from March 3, 2021 to July 31, 2021, by August 31, 2021. The recipient was required to enter obligations and expenditures and, for each, select the specific expenditure category from the available options. Condition: The County was required to prepare and submit a one-time interim report by August 31, 2021. During the audit, it was noted that the County did not prepare or submit the required interim reporting. Cause: Due to oversight, management failed to prepare and submit the required interim reporting due August 31, 2021. Effect: The County was noncompliant with reporting requirements outlined in Part 2 of the SLFRF Compliance and Reporting Guide, issued by the U.S. Department of the Treasury. Recommendation: We recommend management strengthen internal controls and management oversight over Reporting to ensure future compliance with program requirements. Additionally, management should consult and review resources provided by the U.S. Department of the Treasury to assist in the preparation and submission of required reporting. Management's Response: Deputy Clerk, Nikki Brand: In response to the audit of Barton County ARPA funds, I tried at the beginning of the reporting period to comply and do the initial report on receiving the funds. I was having difficulty doing so and called the Treasury?s helpline for assistance. I was unable to speak to anyone at that time and had to leave a message. After a few days of no response, I sent an email to the one on that was in the reporting email I had received. I never got a response to the email so I tried calling again. I got through to a person this time but they couldn?t help me and transferred me to someone else. That person didn?t answer and I had to leave another message. I then got busy and forgot all about the issue until I got a reminder email closer to the reporting deadline. I logged in to the reporting portal and went through the steps and when I hit submit I got an error message. So, I logged out and logged back in and tried to follow the steps again but got the same error message. I then took a screenshot of the error message and emailed it to the one that was in the reporting email I had received. I did not receive a response back until after the deadline so our initial report was late. I had saved all email correspondence to a folder and when I went to get copies for the auditor, the folder was gone. I couldn?t find it anywhere. We had just gotten a new server and all I can figure is that it disappeared when that happened so I was unable to produce any documentation for the late reporting. I take full responsibility and should have tried harder to get through to someone prior to the reporting deadline. County Commission: We will make diligent efforts to see that all reporting is completed in the proper time frame.

Federal Grantor: All Programs Pass-Through Grantor: All Programs Federal CFDA Number: All Programs Program Title: All Programs Criteria: Title 2 U.S. Code of Federal Regulations Part 200 requires auditees to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA) containing awards expended, CFDA title and number, award number, name of the Federal awarding agency, name of pass-through entity, and awards paid to subrecipients. Condition: The Schedule of Expenditures of Federal Awards (SEFA) contained errors. The County's current internal controls over SEFA reporting are not sufficient enough to ensure correct SEFA reporting. Cause: Management did not follow reporting requirements related to the Schedule of Expenditures of Federal Awards. Effect: Federal expenditures reported in the SEFA were incorrect. Recommendation: We recommend management develop internal controls over reporting and consult with outside accountants, if possible, to ensure an accurate SEFA is prepared. Management's Response: County officers and employees have diligently tried to maintain sufficient records so that the SEFA can be accurately completed. Title 2 U.S. Code of Federal Regulations Part 200 is being reviewed and training sessions will be initiated by the County Clerk's office. The County Clerk is working towards capturing grant transactions in a manner sufficient to readily report the necessary information required on the SEFA by the next audit period. The County is also going to consider retaining an expert/consultant to assist in completing the next SEFA. The expected completion date is December 31, 2021. The phone number for the County Clerk is (417) 682-3529.