THOMAS COUNTY, KANSAS

2020-003 ? Subrecipient Monitoring ? 21.019 Coronavirus Relief Fund Criteria or specific requirement Sufficient documentation should be acquired to monitor subrecipients to provide reasonable assurance that the subrecipient properly made use of the award. Condition Subrecipients were not required to submit a receipt or invoice for all program expenses. Context During testing of the Coronavirus Relief Fund program, we determined that the subrecipients were not required to submit an invoice or receipt for all expenses. Some form of documentation was submitted for all expenses; however, in many instances, that only amounted to a check image, a vendor history report, a voucher, or a purchase order. Because these documents do not always contain information such as what was being purchased or the date that the expense was incurred, the County did not have sufficient information to make a determination as to the allowability of the expense or whether it met period of performance requirements. Cause The program administrators did require documentation for all subrecipient expenses; however, the form of that documentation did not always provide sufficient information. Effect Subrecipients may not have provided sufficient documentation to allow the County to make accurate determinations of the subrecipients? compliance. Recommendation We recommend that the County request sufficient documentation in order to determine whether subrecipients are compliant with program requirements. Views of responsible officials See Corrective Action Plan.