The county clerk’s office released an amended agenda for Nov. 29, along with several attachments, which can be seen below.

Agenda
Bourbon County Commission Room
1st Floor, County Courthouse
210 S. National Avenue
Fort Scott, KS 66701
Date: November 29, 2022
1st District–Nelson Blythe Minutes: Approved: _______________
2nd District–Jim Harris Corrected: _______________________
3rd District–Clifton Beth Adjourned at: _______________
County Clerk–Ashley Shelton
MEETING HELD IN THE COMMISSION ROOM BEGINNING at 9:00AM.
Call to Order
• Flag Salute
• Approval of Minutes from previous meeting
• Eric Bailey – Road & Bridge Report
• Ashley Shelton – Executive Session KSA 75–4319(b)(1) to discuss personnel matters of
individual nonelected personnel to protect their privacy
• Terry Sercer – 2021 Audit
• Approval of Accounts Payable
• Ashley Shelton – Emergency Management Position
• Susan Bancroft – Chief Financial Officer
• Justin Meeks – County Counselor Comment
• Shane Walker – Chief Information Officer Comment
• Public Comment
• Commission Comment

Attachments:2021 Communications with Management Letter

2021 Draft Audited Financial statements

2021 Audit Journal Entries

2021 Statement 1 and supporting schedules

 

 

From the auditor, an attachment:

BOURBON COUNTY, KANSAS

FORT SCOTT, KANSAS

 

November 14, 2022

 

Diehl, Banwart, Bolton, CPAs PA

PO Box 469

Fort Scott, Kansas  66701

 

This representation letter is provided in in connection with your audit of the financial statement of  Bourbon County, Kansas as of December 31, 2021 and for the year then ended, and the related notes to the financial statement, for the purpose of expressing an opinion as to whether the financial statement is presented fairly, in all material respects, in accordance with the regulatory basis of accounting as prescribed by the KMAAG (Kansas Municipal Audit and Accounting Guide).

 

Certain representations in this letter are described as being limited to matters that are material.  Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information that, in light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would be changed or influenced by the omission or misstatement.  An omission or misstatement that is monetarily small in amount could be considered material as a result of qualitative factors.

 

We confirm, to the best of our knowledge and belief, the following representations made to you during your audit.

 

Financial Statement

 

1. We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated May 5, 2022, including our responsibility for the preparation and fair presentation of the financial statement and for preparation of the supplementary information in accordance with the applicable criteria.

 

2. The financial statement referred to above is fairly presented in conformity with the regulatory basis of accounting and includes all properly classified funds and other financial information of the government and all related municipal entities required by the regulatory basis of accounting to be included in the financial reporting entity.

 

3. We acknowledge our responsibility for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of a financial statement that is free from material misstatement, whether due to fraud or error.

 

4. We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud.

 

5. Significant assumptions we used in making accounting estimates are reasonable.

 

6. Related party relationships and transactions, including revenues, expenditures/expenses, loans, transfers, leasing arrangements, and guarantees, and amounts from or payable to related parties have been appropriately accounted for and disclosed in accordance with the requirements of the regulatory basis of accounting.

 

Diehl, Banwart, Bolton, CPAs PA                                                       Page 2

Fort Scott, Kansas

 

 

7. Adjustments or disclosures have been made for all events, including instances of noncompliance, subsequent to the date of the financial statements that would require adjustment to or disclosure in the financial statements or in the schedule of findings and questioned costs.

 

8. All events subsequent to the date of the financial statement and for which the regulatory basis of accounting requires adjustment or disclosure have been adjusted or disclosed. No events, including instances of noncompliance, have occurred subsequent to the financial statement date and through the date of this letter that would require adjustment to or disclosure in the aforementioned financial statement or in the schedule of findings and questioned costs.

 

9. The effects of all known actual or possible litigation, claims, and assessments have been accounted for and disclosed in accordance with the regulatory basis of accounting.

 

10. Guarantees, whether written or oral, under which the County is contingently liable, if any, have been properly recorded or disclosed.

 

Information Provided

 

11. We have provided you with:

 

1. Access to all information, of which we are aware, that is relevant to the preparation and fair presentation of the financial statement, such as records, documentation, and other matters and all audit or relevant monitoring reports, if any, received from funding sources.

 

1. Additional information that you have requested from us for the purpose of the audit.

 

1. Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence.

 

1. Minutes of the meetings of the County Commission or summaries of actions or recent meetings for which minutes have not yet been prepared.

 

12. All material transactions have been recorded in the accounting records and are reflected in the financial statement and the schedule of expenditures of federal awards.

 

13. We have disclosed to you the results of our assessment of the risk that the financial statement may be materially misstated as a result of fraud.

 

14. We have no knowledge of any fraud or suspected fraud that affects the entity and involves:

 

• Management,

 

• Employees who have significant roles in internal control, or

 

• Others where the fraud could have a material effect on the financial statement.

 

15. We have no knowledge of any allegations of fraud or suspected fraud affecting the entity’s financial statement communicated by employees, former employees, regulators, or others.

 

 

Diehl, Banwart, Bolton, CPAs PA                                                       Page 3

Fort Scott, Kansas

 

 

16. We have no knowledge of instances of noncompliance or suspected noncompliance with provisions of laws, regulations, contracts, or grant agreements, or abuse, whose effects should be considered when preparing financial statements.

 

17. We have disclosed to you all known actual or possible litigation, claims, and assessments whose effects should be considered when preparing the financial statement.

 

18. We have disclosed to you the identity of the entity’s related parties and all the related party relationships and transactions of which we are aware.

 

Government—specific

 

19. There have been no communications from regulatory agencies concerning noncompliance with, or deficiencies in, financial reporting practices.

 

20. We have taken timely and appropriate steps to remedy fraud, noncompliance with provisions of laws, regulations, contracts, and grant agreements, or abuse that you have reported to us.

 

21. We have a process to track the status of audit findings and recommendations.

 

22. We have identified to you any previous audits, attestation engagements, and other studies related to the audit objectives and whether related recommendations have been implemented.

 

23. We have provided our views on reported findings, conclusions, and recommendations, as well as our planned corrective actions, for the report.

 

24. The County has no plans or intentions that may materially affect the carrying value or classification of the financial statement.

 

25. We are responsible for compliance with the laws, regulations, and provisions of contracts and grant agreements applicable to us, including tax or debt limits and debt contracts; and we have identified and disclosed to you all laws, regulations and provisions of contracts and grant agreements that we believe have a direct and material effect on the determination of financial statement amounts or other financial data significant to the audit objectives, including legal and contractual provisions for reporting specific activities in separate funds.

 

26. We have identified and disclosed to you all instances that have occurred or are likely to have occurred, of fraud and noncompliance with provisions of laws and regulations that we believe have a material effect on the financial statements or other financial data significant to the audit objectives, and any other instances that warrant the attention of those charged with governance.

 

27. We have identified and disclosed to you all instances, which have occurred or are likely to have occurred, of noncompliance with provisions of contracts and grant agreements that we believe have a material effect on the determination of financial statement amounts or other financial data significant to the audit objectives.

 

 

 

 

Diehl, Banwart, Bolton, CPAs PA                                                     Page 4

Fort Scott, Kansas

 

 

28. We have identified and disclosed to you all instances that have occurred or are likely to have occurred, of abuse that could be quantitatively or qualitatively material to the financial statements or other financial data significant to the audit objectives.

 

29. There are no violations or possible violations of budget ordinances, laws and regulations (including those pertaining to adopting, approving, and amending budgets), provisions of contracts and grant agreements, tax or debt limits, and any related debt covenants whose effects should be considered for disclosure in the financial statements, or as a basis for recording a loss contingency, or for reporting on noncompliance.

 

30. As part of your audit, you assisted with preparation of the financial statement and related notes and schedule of expenditures of federal awards. We have designated an individual with suitable skill, knowledge, or experience to oversee your services and have assumed all management responsibilities.  We have reviewed, approved, and accepted responsibility for the financial statement and related notes and schedule of expenditures of federal awards.

 

31. The County has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset been pledged as collateral except as disclosed in the financial statements.

 

32. The County has complied with all aspects of contractual agreements that would have a material effect on the financial statement in the event of noncompliance.

 

33. We have followed all applicable laws and regulations in adopting, approving, and amending budgets.

 

34. The financial statement includes all related municipal entities, and properly disclose other related organizations.

 

35. The financial statement properly classifies all funds and activities.

 

36. Investments are properly valued.

 

37. Expenses have been appropriately classified in the financial statement.

 

38. Revenues are appropriately classified in the financial statement.

 

39. Interfund, internal, and intra-entity activity and balances have been classified and reported.

 

40. Deposits and investment securities are properly classified as to risk and are properly disclosed.

 

41. We acknowledge our responsibility for the regulatory-required supplementary information (RRSI). The RRSI is measured and presented within prescribed guidelines and the methods of measurement and presentation have not changed from those used in the prior period.  We have disclosed to you any significant assumptions and interpretations underlying the measurement and presentation of the RRSI.

 

 

 

 

Diehl, Banwart, Bolton, CPAs PA                                                     Page 5

Fort Scott, Kansas

 

 

42. With respect to the Summary of Expenditures – Actual and Budget, Regulatory Basis, the Schedules of Receipts and Expenditures – Actual and Budget, Regulatory Basis, and the Schedule of Receipts and Disbursements, Agency Funds, Regulatory Basis (RRSI) and the Schedule of Expenditures of Federal Awards:

 

1. We acknowledge our responsibility for presenting the supplementary information in accordance with the regulatory basis of accounting, and we believe the Schedules are fairly presented in accordance with the regulatory basis of accounting. The methods of measurement and presentation of the Schedules have not changed from those used in the prior period, and we have disclosed to you any significant assumptions or interpretations underlying the measurement and presentation of the supplementary information.
2. If the Regulatory-Required Supplemental Schedules are not presented with the audited financial statement, we will make the audited financial statement readily available to the intended users of the supplementary information no later than the date we issue the supplementary information and the auditor’s report thereon.

 

43. With respect to federal award programs:

1. 1. We are responsible for understanding and complying with and have complied with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for federal Awards (Uniform Guidance), including requirements relating to preparation of the schedule of expenditures of federal awards.
   2. We acknowledge our responsibility for presenting the schedule of expenditures of federal awards (SEFA) and related notes in accordance with the requirements of Uniform Guidance, and we believe the SEFA, including its form and content, is fairly presented in accordance with Uniform Guidance.  The methods of measurement or presentation of the SEFA have not changed from those used in the prior period and we have disclosed to you any significant assumptions and interpretations underlying the measurement or presentation of the SEFA.
   3. If the SEFA is not presented with the audited financial statement, we will make the audited financial statement readily available to the intended users of the SEFA no later than the date we issue the SEFA and the auditor’s report thereon.
   4. We have identified and disclosed to you all of our government programs and related activities subject to Uniform Guidance compliance audit, and have included in the SEFA, expenditures made during the audit period for all awards provided by federal agencies in the form of federal awards, , federal cost-reimbursement contracts, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, and other direct assistance.
   5. We are responsible for understanding and complying with, and have complied with, the requirements of laws, regulations, and the provisions of contracts and grant agreements related to each of our federal programs and have identified and disclosed to you the requirements of laws, regulations, and the provisions of contracts and grant agreements that are considered to have a direct and material effect on each major program.

 

 

 

 

 

 

Diehl, Banwart, Bolton, CPAs PA                                                     Page 6

Fort Scott, Kansas

 

 

1. We are responsible for establishing and maintaining, and have established and maintained, effective internal control over compliance requirements applicable to federal programs that provides reasonable assurance that we are managing our federal awards in compliance with laws, regulations, and the provisions of contracts and grant agreements that could have a material effect on our federal programs. We believe the internal control system is adequate and is functioning as intended.
2. We have made available to you all contracts and grant agreements (including amendments, if any) and any other correspondence with federal agencies or pass-through entities relevant to federal programs and related activities.
3. We have received no requests from a federal agency to audit one or more specific programs as a major program.
4. We have complied with the direct and material compliance requirements (except for noncompliance disclosed to you), including when applicable, those set forth in the OMB Compliance Supplement, relating to federal awards and have identified and disclosed to you all amounts questioned and all known noncompliance with the direct and material compliance requirements of federal awards or confirm that there were no amounts questions and no known noncompliance with the direct and material compliance requirements of federal awards.
5. We have disclosed any communications from grantors and pass-through entities concerning possible noncompliance with the direct and material compliance requirements, including communications received from the end of the period covered by the compliance audit to the date of the auditor’s report.
6. We have disclosed to you the findings received and related corrective actions taken for previous audits, attestation engagements, and internal or external monitoring that directly related to the objectives of the compliance audit, including findings received and corrective actions taken from the end of the period covered by the compliance audit to the date of the auditor’s report.
7. Amounts claimed or used for matching were determined in accordance with relevant guidelines in OMB’s Uniform Guidance (2 CFR part 200, subpart E) and OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, if applicable.
8. We have disclosed to you our interpretation of compliance requirements that may have varying interpretations.
9. We have made available to you all documentation related to compliance with the direct material compliance requirements, including information related to federal program financial reports and claims for advances and reimbursements.
10. We have disclosed to you the nature of any subsequent events that provide additional evidence about conditions that existed at the end of the reporting period affecting noncompliance during the reporting period.
11. There are no such known instances of noncompliance with direct and material compliance requirements that occurred subsequent to the period covered by the auditor’s report.
12. No changes have been made in internal control over compliance or other factors that might significantly affect internal control, including any corrective action we have taken regarding significant deficiencies in internal control over compliance (including material weaknesses in internal control over compliance), have occurred subsequent to the date as of which compliance was audited.
13. Federal program financial reports and claims for advances and reimbursements are supported by the books and records from which the financial statements have been prepared.

 

 

Diehl, Banwart, Bolton, CPAs P.A.                                                     Page 7

Fort Scott, Kansas

 

 

1. The copies of federal program financial reports provided you are true copies of the reports submitted, or electronically transmitted, to the respective federal agency or pass-through entity, as applicable.
2. We have charged costs to federal awards in accordance with applicable cost principles.
3. We are responsible for and have accurately prepared the summary schedule of prior audit findings to include all findings required to be included by the Uniform Guidance, and we have provided you with all information on the status of the follow-up on prior audit findings by federal awarding agencies and pass-through entities, including all management decisions.
4. We are responsible for and have accurately prepared the auditee section of the Data Collection Form as required by the Uniform Guidance.
5. We are responsible for taking corrective action on each audit finding of the compliance audit and have developed a corrective action plan that meets the requirements of the Uniform Guidance.

 

 

 

Signed:                                                             

County Clerk

 

 

Signed:                                                             

County Treasurer

 

 

Signed:                                                             

Chairman – County Commission