EIN: 430890734
UEI: W76ELJUQ7E27
Audited by: Beussink, Hey, Roe & Stroder, L.L.C.
Oversight agency: 21 [Department of the Treasury]
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Showing data from September 2, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 7, 2025. 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 November 7, 2025 (300 days ago).
What is a management decision? →The District purchased goods from two vendors totaling greater than $25,000 that required the District to determine the vendors' status with the federal government. The vendors were, in fact, not excluded parties, and the District made the determination using SAM.gov before the disbursements were made. However, the District did not keep supporting documentation that the determination was made. The District kept supporting documentation that the determination was made for one vendor paid $854,178 of grant funds. However, the District did not keep supporting documentation that the determination was made for one vendor paid $120,152 of grant funds. Cause: The District was unaware that they needed to keep documentation of checking the vendor's status on System for Award Management (SAM). Effect: The District did comply with the federal compliance requirements, however, internal controls were such that noncompliance could occur and go undetected. Questioned Costs: None. Context: Actual expenditures of the program were $974,330 during the fiscal year ended December 31, 2024. Repeat Finding: No. Recommendation: We recommend the District verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and to keep supporting documentation of the verification of the vendor's status. Views of Responsible Officials: The District will verify all vendors' status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and keep all supporting documentation.
Show full finding ▾Hide full finding ▴Federal Program: U.S. Department of Treasury passed through Ste. Genevieve County, Missouri: Coronavirus State and Local Fiscal Recovery Funds (21.027). Criteria: According to 2 CFR 180.220, when a sub-recipient of federal awards uses federal money to acquire goods and services expected to cost more than $25,000, the sub-recipient must determine if the vendor is suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The District purchased goods from two vendors totaling greater than $25,000 that required the District to determine the vendors' status with the federal government. The vendors were, in fact, not excluded parties, and the District made the determination using SAM.gov before the disbursements were made. However, the District did not keep supporting documentation that the determination was made. The District kept supporting documentation that the determination was made for one vendor paid $854,178 of grant funds. However, the District did not keep supporting documentation that the determination was made for one vendor paid $120,152 of grant funds. Cause: The District was unaware that they needed to keep documentation of checking the vendor's status on System for Award Management (SAM). Effect: The District did comply with the federal compliance requirements, however, internal controls were such that noncompliance could occur and go undetected. Questioned Costs: None. Context: Actual expenditures of the program were $974,330 during the fiscal year ended December 31, 2024. Repeat Finding: No. Recommendation: We recommend the District verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and to keep supporting documentation of the verification of the vendor's status. Views of Responsible Officials: The District will verify all vendors' status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and keep all supporting documentation.
Finding Type: Significant Deficiency. Name of Contact Person: Wes Hoganmiller, Manager. Recommendation: Controls should be put into place to ensure the District checks the SAM.gov website before it spends more than $25,000 with a vendor using federal funds. Corrective Action: The District will keep the required documentation moving forward. Proposed Completion Date: Immediately.
FAC accepted this audit on April 11, 2024 — management decision was due October 11, 2024.
The district purchased goods from two vendors totaling greater than $25,000 that required the District to determine the vendors' status with the federal government. The vendors were, in fact, not excluded parties, and the District made the determination using SAMS.gov before the disbursements were made. However, the District did not keep supporting documentation that the determination was made. Cause: The District was unaware that they needed to keep documentation of checking the vendor's status on System for Award Management (SAM). Effect: The District did comply with the federal compliance requirements. However, internal controls were such that noncompliance could occur and go undetected. Questioned Costs: None. Context: Actual expenditures of the program were $896,372 during the fiscal year ended June 30, 2023. Repeat Finding: No.
Show full finding ▾Hide full finding ▴Federal Program: U.S. Department of Treasury passed through Ste. Genevieve County, Missouri: Coronavirus State and Local Fiscal Recovery Funds (21.027). Criteria: According to 2 CFR 180.220, when a sub-recipient of federal awards uses federal money to acquire goods and services expected to cost more than $25,000, the sub-recipient must determine if the vendor is suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The district purchased goods from two vendors totaling greater than $25,000 that required the District to determine the vendors' status with the federal government. The vendors were, in fact, not excluded parties, and the District made the determination using SAMS.gov before the disbursements were made. However, the District did not keep supporting documentation that the determination was made. Cause: The District was unaware that they needed to keep documentation of checking the vendor's status on System for Award Management (SAM). Effect: The District did comply with the federal compliance requirements. However, internal controls were such that noncompliance could occur and go undetected. Questioned Costs: None. Context: Actual expenditures of the program were $896,372 during the fiscal year ended June 30, 2023. Repeat Finding: No.
Finding Type: Material Weakness. Name of Contact Person: Wes Hoganmiller, Manager. Recommendation: Controls should be put into place to ensure the District checks the SAM.gov website before it spends more than $25,000 with a vendor using federal funds. Corrective Action: The District will keep the required documentation moving forward. Proposed Completion Date: Immediately.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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