Buchanan County

2022-003 Documentation of Procurement, Suspension, and Debarment Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: N/A - Direct Federal Award Identification and Pass-Through Numbers: N/A - Direct Award Period: Year Ended December 31, 2022 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: The Uniform Guidance requires that the county maintain supporting documentation to demonstrate the procedures performed to demonstrate that it is not entering into agreements with vendors, paid with federal funds, that are suspended or debarred. Condition and Context: During our testing, we were not presented with supporting documentation for 2 out of 2 transactions tested demonstrating the County performed the search of the suspended and debarred entities nor were we provided with documentation of the review and approval of these procedures. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Lack of oversight by management. Effect: Improper vendors could be used for services. Repeat Finding: See finding 2021-006 in previous year for similar finding. Recommendation: We recommend the County retain documentation related to the applicable federal requirements to ensure compliance with said federal requirements. Views of responsible officials: There is no disagreement with the audit finding. Procedures will be put in place to implement a policy of maintaining documentation related to suspension and debarment checks.

2021-005 Documentation of Invoice Approvals Type of Finding Material Weakness in Internal Control over Compliance Federal Agency: U.S. Department of Transportation Federal Program Title: Highway Planning and Construction Cluster Assistance Listing Number: 20.205 Pass-Through Agency: Missouri Department of Transportation Federal Award Identification Number and Pass-Through Number: BRO-B011(31); BRO-B011(32) Compliance Requirement Affected: Activities Allowed or Unallowed; Allowable Cost/Cost Principles Award Period: Year Ended December 31, 2021 Criteria or Specific Requirement: The County must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: Six project disbursements were selected for testing, of which four were pay estimates from the contractor for construction services. One pay estimate from the contractor was not signed by the engineer or county commission as evidence of approval for payment. One pay estimate from the contractor was not signed by the county commission as evidence of approval for payment. The sample was a statistically valid sample. Questioned Costs: Not applicable. Cause: This was an oversight by County staff. Effect: Unapproved payments could be made to the contractor. Repeat Finding: No. Recommendation: We recommend that the County not prepare payment disbursements without first documenting the proper approvals. Views of Responsible Officials: There is no disagreement with the audit finding.

2021-006 Documentation of Suspension and Debarment Checks Type of Finding Significant Deficiency in Internal Control over Compliance and Other Matters Federal Agency: U.S. Department of Transportation Federal Program Title: Highway Planning and Construction Cluster Assistance Listing Number: 20.205 Pass-Through Agency: Missouri Department of Transportation Federal Award Identification Number and Pass-Through Number: BRO-B011(31); BRO-B011(32); BRO-B011(33) Compliance Requirement Affected: Suspension and Debarment Award Period: Year Ended December 31, 2021 Criteria: The County must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the nonfederal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: One bid process was completed in order to select the construction contractor. The County did not have their own procedures in place in order to ensure bidder responders were not debarred or suspended. Reliance is placed on the Missouri Department of Transportation to check the contract before approving any new contracts. Questioned Costs: Not applicable. Cause: This was an oversight by County staff. Effect: A suspended or debarred contractor could be considered in the bid awarding process. Repeat Finding: No. Recommendation: We recommend that the County check bid responders to the suspended and debarred list, and document this review. Views of Responsible Officials: There is no disagreement with the audit finding.

2021-007 Timely Reporting Type of Finding Significant Deficiency in Internal Control over Compliance and Other Matters Federal Agency: U.S. Department of Treasury Federal Program Title: Coronavirus Relief Fund Assistance Listing Number: 20.019 Pass-Through Agency: Missouri Treasurers Office Federal Award Identification Number and Pass-Through Number: 00257 Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2020 Criteria: Per the Missouri Cares Funding FAQs for local governments receiving Coronavirus Relief Funds (CRF), ?November reports must be filed by the 8th business day of the following month.? Condition and Context: During testing, two of the six monthly reports tested were submitted after the reporting deadline. Questioned Costs: Not applicable. Cause: This was an oversight by County staff. Effect: A report not submitted timely could be refused or disqualified. Repeat Finding: Yes. See finding 2020-004 in prior year. Recommendation: We recommend the County put policies in place to ensure timely reporting. Views of Responsible Officials: There is no disagreement with the audit finding.

2020-004 Timely Reporting Type of Finding Significant Deficiency in Internal Control over Compliance and Other Matters Federal Agency: U.S. Department of Treasury Federal Program Title: Coronavirus Relief Fund CFDA Number: 20.019 Pass-Through Agency: Missouri Treasurers Office Pass-Through Number: 00257 Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2020 Criteria: Per the Missouri Cares Funding FAQs for local governments receiving Coronavirus Relief Funds (CRF), ?November reports must be filed by the 8th business day of the following month.? Condition and Context: During testing, one of the five monthly reports tested were submitted after the reporting deadline. Questioned Costs: Not applicable. Cause: Complex program new to County. Effect: A report not submitted timely could be refused or disqualified. Repeat Finding: Not Applicable. Recommendation: We recommend the County put policies in place to ensure timely reporting. Views of Responsible Officials: There is no disagreement with the audit finding. One deadline was missed with the CARES Act reporting. This process was new to the county and the person doing the reporting. The county is aware of reporting deadlines and will make sure reporting is done on time.

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