EIN: 430887371
UEI: ZTPQF4E5MTA1
Audited by: PETTIT & COMPANY, LLC
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 24, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 24, 2025 (525 days ago).
What is a management decision? →FAC accepted this audit on April 17, 2023 — management decision was due October 17, 2023.
FAC accepted this audit on April 17, 2022 — management decision was due October 17, 2022.
There is a lack of segregation of duties for some preventative internal controls among the Organization?s staff. This is a repeat finding from the prior year. Effect: There is a risk that the Organization?s internal controls would detect; but, not prevent misstatement. Cause: There is a limited number of staff for certain accounting functions. SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) FOR THE YEAR ENDED DECEMBER 31, 2021 Section III Federal Award Findings (Continued) Finding 2021-002 (Continued) Recommendation: It is recommended that management and the board of directors continues oversight to minimize risks. Response: We acknowledge that the size of the accounting staff is not large enough to provide optimum segregation of duties in regard to some preventative controls. We also believe that it is not feasible to achieve this level of control without unreasonable costs being incurred by the project and without going against government guidance on operating this type of facility. To mitigate this risk, fidelity bond coverage is carried and detective controls are in place. In addition, management and the board of directors are actively involved in the financial affairs of the Organization and meet regularly to review financial information.
Show full finding ▾Hide full finding ▴Section III Federal Award Findings Finding 2021-002 Criteria: The size of the Organization?s staff should be sufficient to provide optimum segregation of duties for preventive and detective internal controls. Condition: There is a lack of segregation of duties for some preventative internal controls among the Organization?s staff. This is a repeat finding from the prior year. Effect: There is a risk that the Organization?s internal controls would detect; but, not prevent misstatement. Cause: There is a limited number of staff for certain accounting functions. SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) FOR THE YEAR ENDED DECEMBER 31, 2021 Section III Federal Award Findings (Continued) Finding 2021-002 (Continued) Recommendation: It is recommended that management and the board of directors continues oversight to minimize risks. Response: We acknowledge that the size of the accounting staff is not large enough to provide optimum segregation of duties in regard to some preventative controls. We also believe that it is not feasible to achieve this level of control without unreasonable costs being incurred by the project and without going against government guidance on operating this type of facility. To mitigate this risk, fidelity bond coverage is carried and detective controls are in place. In addition, management and the board of directors are actively involved in the financial affairs of the Organization and meet regularly to review financial information.
CORRECTIVE ACTION PLAN U.S. Department of Agriculture Mike Landers Bell Management, Inc. 3609 E 20th Street Joplin, MO 64801 SUBJECT: Odessa Senior Citizens, Inc. Corrective Action Plan for Year Ending December 31, 2021. Odessa Senior Citizens, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2021. Independent Public Accounting Firm Pettit & Company, LLC 3725 E. Southport Rd., Suite A Indianapolis, Indiana 46227 Audit Period For the year ended December 31, 2021. The findings from December 31, 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Financial Statement Audit Finding 2021-001 Condition: There is a lack of segregation of duties for some preventative internal controls among the Organization?s staff. This is a repeat finding from the prior year. Corrective Action Planned: We acknowledge that the size of the accounting staff is not large enough to provide optimum segregation of duties in regard to some preventative controls. We also believe that it is not feasible to achieve this level of control without unreasonable costs being incurred by the project and without going against government guidance on operating this type of facility. To mitigate this risk, fidelity bond coverage is carried and detective controls are in place. In addition, management and the board of directors are actively involved in the financial affairs of the Organization and meet regularly to review financial information. Findings ? Federal Award Programs Audit Finding 2021-002 Condition: There is a lack of segregation of duties for some preventative internal controls among the Organization?s staff. This is a repeat finding from the prior year. Corrective Action Planned: We acknowledge that the size of the accounting staff is not large enough to provide optimum segregation of duties in regard to some preventative controls. We also believe that it is not feasible to achieve this level of control without unreasonable costs being incurred by the project and without going against government guidance on operating this type of facility. To mitigate this risk, fidelity bond coverage is carried and detective controls are in place. In addition, management and the board of directors are actively involved in the financial affairs of the Organization and meet regularly to review financial information. If the oversight agency for audit has questions regarding this plan, please call Mike Landers at 417.624.4111. Yours truly, Odessa Senior Citizens, Inc.
2020-002
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
There is a lack of segregation of duties for some preventative internal controls among the Organization?s staff. This is a repeat finding from the prior year. Context: Deficiency was discovered while analyzing internal controls. Effect: There is a risk that the Organization?s internal controls would detect; but, not prevent misstatement. Cause: There is a limited number of staff for certain accounting functions. Recommendation: It is recommended that management and the Board of Directors continues oversight to minimize risks. Amount of Questioned Costs: $0 Response: We acknowledge that the size of the accounting staff is not large enough to provide optimum segregation of duties in regard to some preventative controls. We also believe that it is not feasible to achieve this level of control without unreasonable costs being incurred by the project and without going against government guidance on operating this type of facility. To mitigate this risk, fidelity bond coverage is carried and detective controls are in place. In addition, management and the Board of Directors are actively involved in the financial affairs of the Organization and meet regularly to review financial information.
Show full finding ▾Hide full finding ▴Criteria: The size of the Organization?s staff should be sufficient to provide optimum segregation of duties for preventative and detective internal controls. Condition: There is a lack of segregation of duties for some preventative internal controls among the Organization?s staff. This is a repeat finding from the prior year. Context: Deficiency was discovered while analyzing internal controls. Effect: There is a risk that the Organization?s internal controls would detect; but, not prevent misstatement. Cause: There is a limited number of staff for certain accounting functions. Recommendation: It is recommended that management and the Board of Directors continues oversight to minimize risks. Amount of Questioned Costs: $0 Response: We acknowledge that the size of the accounting staff is not large enough to provide optimum segregation of duties in regard to some preventative controls. We also believe that it is not feasible to achieve this level of control without unreasonable costs being incurred by the project and without going against government guidance on operating this type of facility. To mitigate this risk, fidelity bond coverage is carried and detective controls are in place. In addition, management and the Board of Directors are actively involved in the financial affairs of the Organization and meet regularly to review financial information.
U.S. DEPARTMENT OF AGRICULTURE Mike Landers Bell Management, Inc. 3609 E 20th Street Joplin, MO 64801 Odessa Senior Citizens, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2020. Name and address of public accounting firm: Sanders, Myers, & Blackwell CPAs, LLP 909 E. Republic Rd., Suite F-200 Springfield, Missouri 65807 Audit Period: For the year ended December 31, 2020 The findings from December 31, 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. CORRECTIVE ACTION COMPLETED Findings ? Major Federal Award Program Audit 2020-002 Recommendation: It is recommended that management and Board of Directors continues oversight to minimize risks. Corrective Action Planned: We acknowledge that the size of the accounting staff is not large enough to provide optimum segregation of duties in regard to some preventative controls. We also believe that it is not feasible to achieve this level of control without unreasonable costs being incurred by the project and without going against government guidance on operating this type of facility. To mitigate this risk, fidelity bond coverage is carried and detective controls are in place. In addition, management and the Board of Directors are actively involved in the financial affairs of the Organization and meet regularly to review financial information. Anticipated Implementation Date: This action plan is ongoing with continued oversight by management and the Board of Directors.
2019-002
FAC accepted this audit on December 17, 2020 — management decision was due June 17, 2021.
There is a lack of segregation of duties for some preventative internal controls among the Organization?s staff. This is a repeat finding from the prior year. Context: Deficiency was discovered while analyzing internal controls. Effect: There is a risk that the Organization?s internal controls would detect; but, not prevent misstatement. Cause: There is a limited number of staff for certain accounting functions. Recommendation: It is recommended that management and the Board of Directors continues oversight to minimize risks. Amount of Questioned Costs: $0 Response: We acknowledge that the size of the accounting staff is not large enough to provide optimum segregation of duties in regard to some preventative controls. We also believe that it is not feasible to achieve this level of control without unreasonable costs being incurred by the project and without going against government guidance on operating this type of facility. To mitigate this risk, fidelity bond coverage is carried and detective controls are in place. In addition, management and the Board of Directors are actively involved in the financial affairs of the Organization and meet regularly to review financial information.
Show full finding ▾Hide full finding ▴Criteria: The size of the Organization?s staff should be sufficient to provide optimum segregation of duties for preventative and detective internal controls. Condition: There is a lack of segregation of duties for some preventative internal controls among the Organization?s staff. This is a repeat finding from the prior year. Context: Deficiency was discovered while analyzing internal controls. Effect: There is a risk that the Organization?s internal controls would detect; but, not prevent misstatement. Cause: There is a limited number of staff for certain accounting functions. Recommendation: It is recommended that management and the Board of Directors continues oversight to minimize risks. Amount of Questioned Costs: $0 Response: We acknowledge that the size of the accounting staff is not large enough to provide optimum segregation of duties in regard to some preventative controls. We also believe that it is not feasible to achieve this level of control without unreasonable costs being incurred by the project and without going against government guidance on operating this type of facility. To mitigate this risk, fidelity bond coverage is carried and detective controls are in place. In addition, management and the Board of Directors are actively involved in the financial affairs of the Organization and meet regularly to review financial information.
U.S. DEPARTMENT OF AGRICULTURE Mike Landers Bell Management, Inc. 3609 E 20th Street Joplin, MO 64801 Odessa Senior Citizens, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2019. Name and address of public accounting firm: Sanders, Myers, & Blackwell CPAs, LLP 909 E. Republic Rd., Suite F-200 Springfield, Missouri 65807 Audit Period: For the year ended December 31, 2019 The findings from December 31, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. CORRECTIVE ACTION COMPLETED Findings ? Major Federal Award Program Audit 2019-002 Recommendation: It is recommended that management and Board of Directors continues oversight to minimize risks. Corrective Action Planned: We acknowledge that the size of the accounting staff is not large enough to provide optimum segregation of duties in regard to some preventative controls. We also believe that it is not feasible to achieve this level of control without unreasonable costs being incurred by the project and without going against government guidance on operating this type of facility. To mitigate this risk, fidelity bond coverage is carried and detective controls are in place. In addition, management and the Board of Directors are actively involved in the financial affairs of the Organization and meet regularly to review financial information. Anticipated Implementation Date: This action plan is ongoing with continued oversight by management and the Board of Directors.
2018-002
FAC accepted this audit on March 20, 2019 — management decision was due September 20, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-002
FAC accepted this audit on July 13, 2017 — management decision was due January 13, 2018.
GSA_MIGRATION
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