Henry CountyLocal Government

Information on the federal program: The County must establish and maintain effective internal control over federal awards. Criteria: Uniform Guidance requires the auditee to document internal controls over each federal program. Condition: During the walkthroughs of the County, we noted there is not documentation over internal controls with regards to federal awards in place. Cause: Adequate emphasis was not placed on the documentation of internal controls required under the Uniform Guidance. Effect: Not documenting internal controls over federal compliance requirements could result in the noncompliance of a major component of the federal program. Questioned Costs: Not applicable Context: During the audit of federal programs, we noted there was not adequate internal control documentation of each federal program. Recommendation: We recommend that the County formally document internal controls over federal programs in accordance with the Uniform Guidance. Views of responsible officials and planned corrective actions: The County Clerk is in the process of preparing the needed documentation to document their internal control structure in conformity with the Uniform Guidance. The Clerk expects to complete this by the next audit period. The Clerk’s office can be reached at (660) 885-7204.

Information on the federal program: The Schedule of Expenditures of Federal Awards contained errors. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires the auditee to prepare the Schedule of Expenditures of Federal Awards. Condition: Through auditing procedures, we were able to correct and support the amounts reported on the Schedule of Expenditures of Federal Awards (SEFA). Prior to these corrections, the Schedule of Expenditures of Federal Awards (SEFA) was prepared with incorrect financial information. Cause: Adequate emphasis was not placed on the preparation of the Schedule of Expenditures of Federal Awards (SEFA). Effect: No control monitoring or control over federal expenditures reporting, as required by Governmental Accounting and Financial Reporting Standards. Questioned Costs: Not applicable Context: During the audit of federal programs, we discovered a number of errors related to the Schedule of Expenditures of Federal Awards (SEFA). Recommendation: The County should implement procedures to ensure that the SEFA is prepared in accordance with federal requirements. The County should continue in its efforts to establish an accounting system that will capture grant transactions in a manner sufficient to readily report the necessary information required on the SEFA. Views of responsible officials and planned corrective actions: The County will work diligently to comply with and to fully understand the proper procedures of completing the SEFA. As the state does not provide SEFA training, advice may be sought from Certified Public Accountants with SEFA knowledge and local governments. The County Clerk’s office will create a spreadsheet to input data relating to expenditures of federal awards. The County Clerk’s office phone number is 660-885-7204.

Information on the federal program: The County must establish and maintain effective internal control over federal awards. Criteria: Uniform Guidance requires the auditee to document internal controls over each federal program. Condition: During the walkthroughs of the County, we noted there is not documentation over internal controls with regards to federal awards in place. Cause: Adequate emphasis was not placed on the documentation of internal controls required under the Uniform Guidance. Effect: Not documenting internal controls over federal compliance requirements could result in the noncompliance of a major component of the federal program. Questioned Costs: Not applicable Context: During the audit of federal programs, we noted there was not adequate internal control documentation of each federal program. Identification of a Repeat Finding: This is a repeat finding from December 31, 2016, as SA 2016-001. Recommendation: We recommend that the County formally document internal controls over federal programs in accordance with the Uniform Guidance. Views of responsible officials and planned corrective actions: The County Clerk is in the process of preparing the needed documentation to document their internal control structure in conformity with the Uniform Guidance. The Clerk expects to complete this by the next audit period. The Clerk?s office can be reached at (660) 885-7204.

Information on the federal program: The Schedule of Expenditures of Federal Awards contained errors. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires the auditee to prepare the Schedule of Expenditures of Federal Awards. Condition: Through auditing procedures, we were able to correct and support the amounts reported on the Schedule of Expenditures of Federal Awards (SEFA). Prior to these corrections, the Schedule of Expenditures of Federal Awards (SEFA) was prepared with incorrect financial information. Cause: Adequate emphasis was not placed on the preparation of the Schedule of Expenditures of Federal Awards (SEFA). Effect: No control monitoring or control over federal expenditures reporting, as required by Governmental Accounting and Financial Reporting Standards. Questioned Costs: Not applicable Context: During the audit of federal programs, we discovered a number of errors related to the Schedule of Expenditures of Federal Awards (SEFA). Recommendation: The County should implement procedures to ensure that the SEFA is prepared in accordance with federal requirements. The County should continue in its efforts to establish an accounting system that will capture grant transactions in a manner sufficient to readily report the necessary information required on the SEFA. Views of responsible officials and planned corrective actions: The County will work diligently to comply with and to fully understand the proper procedures of completing the SEFA. As the state does not provide SEFA training, advice may be sought from Certified Public Accountants with SEFA knowledge and local governments. The County Clerk?s office will create a spreadsheet to input data relating to expenditures of federal awards. The County Clerk?s office phone number is 660-885-7204.

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