REPUBLIC COUNTY, KANSSLocal Government

U.S. DEPARTMENT OF THE TREASURY Coronavirus Relief Fund ? Assistance Listing No. 21.019 For the year ended December 31, 2020 Significant Deficiency Criteria: A pass-through entity must clearly identify to the subrecipient the award as a subaward at the time of the subaward and any applicable requirements, including information described in 2 CFR section 200.331(a)(1). Condition: The terms, conditions, and requirements of the subaward were not documented by written agreements at the time of the subaward with subrecipients. Memorandums of Agreement (MOA?s) were not timely obtained from the County?s nine subrecipients, with the earliest MOA received on February 9, 2021 and the last MOA received April 11, 2021. Cause: County personnel did not understand the importance of the obtaining the written agreements with subrecipients at the time of the subaward. Effect: Subrecipients may not be aware the award is a subaward, or the requirements and information necessary for the subrecipient to comply with the conditions and requirements of the subaward. Recommendation: In the future if the County is in the situation where it is a pass-through entity, they should document subawards made to subrecipients with written agreements at the time of the award. Views of Responsible Officials: In the future, we will receive a receipt of agreement for each subaward sent to the subrecipient. We were not aware that it had to be done. We were instructed to have a MOA after all subawards were distributed.

U.S. DEPARTMENT OF THE TREASURY Coronavirus Relief Fund ? Assistance Listing No. 21.019 For the year ended December 31, 2020 Significant Deficiency Criteria: Complete and accurate periodic financial reports were required to be filed with the grantor, the Kansas Office of Recovery. Condition: Periodic financial reports were not complete; additional expenditures not included on original reports filed were added to the actual column of the ?Monthly Spending Planning Estimation Tool? monthly totals and in the detail of subsequent reports filed. This occurred for the reporting periods from March 1, 2020 to September 30, 2020, from October 1, 2020 to October 31, 2020 and from November 1, 2020 to November 30, 2020. None of these additional expenditures were documented on the ?CRF County Change Memo? required to be filed with the Kansas Office of Recovery. Cause: Documentation was not timely submitted to the individual responsible to include all expenditures in the report for the period. Effect: Periodic financial reports were not complete, which could effect the ability of the grantor to timely monitor expenditures reported. Recommendation: The County should contact the grantor, the Kansas Office of Recovery, and determine any action required, such as filing of a ?CRF County Change Memo? to document the additional expenditures for each period. Views of Responsible Officials: The project manager, Laura Leite, filed ?CRF County Change Memos? for changes between months and at the end of the project except for the very last change where a school found they had been over reimbursed and returned the funds.