EIN: 431623856
UEI: UCM6ZL7Z6LG3
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 19, 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 January 19, 2025 (581 days ago).
What is a management decision? →Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the cash basis of accounting.
Show full finding ▾Hide full finding ▴Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the cash basis of accounting.
Response: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the cash basis of accounting.
2022-001
FAC accepted this audit on August 14, 2023 — management decision was due February 14, 2024.
The Association?s ability to prepare financial statements, related footnote disclosures, and schedule of expenditures of federal awards in accordance with the cash basis method of accounting is based, in part, on its reliance of the external auditors, who cannot by definition be considered part of the Association?s internal controls. Context: The Association has relied on its independent external auditors to assist in the drafting of the financial statements, related footnote disclosures, and schedule of expenditures of federal awards in accordance with the cash basis method of accounting. Effect: With respect to ensuring that there are no misstatements or omissions that would be considered to be significant to the financial statements, related footnote disclosures and SEFA, the Association relies on its external auditors for assistance with the cash basis method of accounting. Cause of Condition: In evaluating the control environment of the Association, we considered the abilities of the Association?s accountant, and though proficient in recording daily transactions, did not demonstrate abilities we considered necessary to prevent, detect and correct misstatements, or the ability to draft the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Association has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the cash basis of accounting.
Show full finding ▾Hide full finding ▴2022-001 Internal Control Over Preparation of Financial Statements, Related Footnote Disclosures, and Schedule of Expenditures of Federal Awards Criteria: Pursuant to SAS 115, Communicating Internal Control Related Matters Identified in an Audit, which affected the Association for the year ended December 31, 2022, we are required to report on whether the Association is able to prepare financial statements, related footnote disclosures, and schedule of expenditures of federal awards (SEFA) in accordance with the cash basis method of accounting. The preparation of financial statements, related footnote disclosures, and schedule of expenditures of federal awards (SEFA) requires internal controls over preventing, detecting and correcting misstatements of the accounting data, and drafting financial statements, related footnote disclosures and SEFA. This finding was also reported as a finding in the December 31, 2021 report.Condition: The Association?s ability to prepare financial statements, related footnote disclosures, and schedule of expenditures of federal awards in accordance with the cash basis method of accounting is based, in part, on its reliance of the external auditors, who cannot by definition be considered part of the Association?s internal controls. Context: The Association has relied on its independent external auditors to assist in the drafting of the financial statements, related footnote disclosures, and schedule of expenditures of federal awards in accordance with the cash basis method of accounting. Effect: With respect to ensuring that there are no misstatements or omissions that would be considered to be significant to the financial statements, related footnote disclosures and SEFA, the Association relies on its external auditors for assistance with the cash basis method of accounting. Cause of Condition: In evaluating the control environment of the Association, we considered the abilities of the Association?s accountant, and though proficient in recording daily transactions, did not demonstrate abilities we considered necessary to prevent, detect and correct misstatements, or the ability to draft the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Association has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the cash basis of accounting.
CORRECTIVE ACTION PLAN Missouri Department of Social Services Division of Finance and Administration: Missouri Association of Prosecuting Attorneys respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and Address of independent accounting firm: Evers & Company, CPA?s, L.L.C., 520 Dix Road, Jefferson City, Missouri, 65109 Audit Period: Fiscal Year Ended December 31, 2022 The findings from the December 31, 2022 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 Significant Deficiencies: 2022 - 001 Internal Control over Financial Reporting Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Association has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Response: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the cash basis of accounting. If the Missouri Department of Social Services has questions regarding this plan, please telephone Darrell Moore at 573-751-0619. Sincerely yours Darrell Moore Executive Director
2021-001
FAC accepted this audit on July 14, 2022 — management decision was due January 14, 2023.
The Association?s ability to prepare financial statements, related footnote disclosures, and schedule of expenditures of federal awards in accordance with the cash basis method of accounting is based, in part, on its reliance of the external auditors, who cannot by definition be considered part of the Association?s internal controls. Context: The Association has relied on its independent external auditors to assist in the drafting of the financial statements, related footnote disclosures, and schedule of expenditures of federal awards in accordance with the cash basis method of accounting. Effect: With respect to ensuring that there are no misstatements or omissions that would be considered to be significant to the financial statements, related footnote disclosures and SEFA, the Association relies on its external auditors for assistance with the cash basis method of accounting. Cause of Condition: In evaluating the control environment of the Association, we considered the abilities of the Association?s accountant, and though proficient in recording daily transactions, did not demonstrate abilities we considered necessary to prevent, detect and correct misstatements, or the ability to draft the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Association has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the cash basis of accounting.
Show full finding ▾Hide full finding ▴Criteria: Pursuant to SAS 115, Communicating Internal Control Related Matters Identified in an Audit, which affected the Association for the year ended December 31, 2021, we are required to report on whether the Association is able to prepare financial statements, related footnote disclosures, and schedule of expenditures of federal awards (SEFA) in accordance with the cash basis method of accounting. The preparation of financial statements, related footnote disclosures, and schedule of expenditures of federal awards (SEFA) requires internal controls over preventing, detecting and correcting misstatements of the accounting data, and drafting financial statements, related footnote disclosures and SEFA. This finding was also reported as a finding in the December 31, 2020 report.Condition: The Association?s ability to prepare financial statements, related footnote disclosures, and schedule of expenditures of federal awards in accordance with the cash basis method of accounting is based, in part, on its reliance of the external auditors, who cannot by definition be considered part of the Association?s internal controls. Context: The Association has relied on its independent external auditors to assist in the drafting of the financial statements, related footnote disclosures, and schedule of expenditures of federal awards in accordance with the cash basis method of accounting. Effect: With respect to ensuring that there are no misstatements or omissions that would be considered to be significant to the financial statements, related footnote disclosures and SEFA, the Association relies on its external auditors for assistance with the cash basis method of accounting. Cause of Condition: In evaluating the control environment of the Association, we considered the abilities of the Association?s accountant, and though proficient in recording daily transactions, did not demonstrate abilities we considered necessary to prevent, detect and correct misstatements, or the ability to draft the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Association has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the cash basis of accounting.
Missouri Department of Social Services Division of Finance and Administration: Missouri Association of Prosecuting Attorneys respectfully submits the following corrective action plan for the year ended December 31, 2021. Name and Address of independent accounting firm: Evers & Company, CPA?s, L.L.C., 520 Dix Road, Jefferson City, Missouri, 65109 Audit Period: Fiscal Year Ended December 31, 2021 The findings from the 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 Significant Deficiencies: 2021 - 001 Internal Control over Financial Reporting Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Association has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Response: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the cash basis of accounting. If the Missouri Departments of Public Safety and Social Services has questions regarding this plan, please telephone Darrell Moore at 573-751-0619. Sincerely yours Darrell Moore Executive Director
2020-001
FAC accepted this audit on June 28, 2021 — management decision was due December 28, 2021.
The Association?s ability to prepare financial statements, related footnote disclosures, and schedule of expenditures of federal awards in accordance with the cash basis method of accounting is based, in part, on its reliance of the external auditors, who cannot by definition be considered part of the Association?s internal controls. Context: The Association has relied on its independent external auditors to assist in the drafting of the financial statements, related footnote disclosures, and schedule of expenditures of federal awards in accordance with the cash basis method of accounting. Effect: With respect to ensuring that there are no misstatements or omissions that would be considered to be significant to the financial statements, related footnote disclosures and SEFA, the Association relies on its external auditors for assistance with the cash basis method of accounting. Cause of Condition: In evaluating the control environment of the Association, we considered the abilities of the Association?s accountant, and though proficient in recording daily transactions, did not demonstrate abilities we considered necessary to prevent, detect and correct misstatements, or the ability to draft the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Association has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the cash basis of accounting.
Show full finding ▾Hide full finding ▴Criteria: Pursuant to SAS 115, Communicating Internal Control Related Matters Identified in an Audit, which affected the Association for the year ended December 31, 2020, we are required to report on whether the Association is able to prepare financial statements, related footnote disclosures, and schedule of expenditures of federal awards (SEFA) in accordance with the cash basis method of accounting. The preparation of financial statements, related footnote disclosures, and schedule of expenditures of federal awards (SEFA) requires internal controls over preventing, detecting and correcting misstatements of the accounting data, and drafting financial statements, related footnote disclosures and SEFA. This finding was also reported as a finding in the December 31, 2019 report. Condition: The Association?s ability to prepare financial statements, related footnote disclosures, and schedule of expenditures of federal awards in accordance with the cash basis method of accounting is based, in part, on its reliance of the external auditors, who cannot by definition be considered part of the Association?s internal controls. Context: The Association has relied on its independent external auditors to assist in the drafting of the financial statements, related footnote disclosures, and schedule of expenditures of federal awards in accordance with the cash basis method of accounting. Effect: With respect to ensuring that there are no misstatements or omissions that would be considered to be significant to the financial statements, related footnote disclosures and SEFA, the Association relies on its external auditors for assistance with the cash basis method of accounting. Cause of Condition: In evaluating the control environment of the Association, we considered the abilities of the Association?s accountant, and though proficient in recording daily transactions, did not demonstrate abilities we considered necessary to prevent, detect and correct misstatements, or the ability to draft the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Association has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the cash basis of accounting.
Missouri Department of Social Services Division of Finance and Administration: Missouri Association of Prosecuting Attorneys respectfully submits the following corrective action plan for the year ended December 31, 2020. Name and Address of independent accounting firm: Evers & Company, CPA?s, L.L.C., 520 Dix Road, Jefferson City, Missouri, 65109 Audit Period: Fiscal Year Ended December 31, 2020 The findings from the December 31, 2020 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 Significant Deficiencies: 2020 - 001 Internal Control over Financial Reporting Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Association has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Response: The Association believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires lesser technical knowledge than that required to prepare the statements and disclosures in accordance with the cash basis of accounting. If the Missouri Departments of Public Safety and Social Services has questions regarding this plan, please telephone Darrell Moore at 573-751-0619. Sincerely yours Darrell Moore Executive Director
2019-001
FAC accepted this audit on July 26, 2020 — management decision was due January 26, 2021.
The Association?s ability to prepare financial statements, related footnote disclosures, and schedule of expenditures of federal awards in accordance with the cash basis method of accounting is based, in part, on its reliance of the external auditors, who cannot by definition be considered part of the Association?s internal controls. Context: The Association has relied on its independent external auditors to assist in the drafting of the financial statements, related footnote disclosures, and schedule of expenditures of federal awards in accordance with the cash basis method of accounting. Effect: With respect to ensuring that there are no misstatements or omissions that would be considered to be significant to the financial statements, related footnote disclosures and SEFA, the Association relies on its external auditors for assistance with the cash basis method of accounting. Cause of Condition: In evaluating the control environment of the Association, we considered the abilities of the Association?s accountant, and though proficient in recording daily transactions, did not demonstrate abilities we considered necessary to prevent, detect and correct misstatements, or the ability to draft the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Association has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the cash basis of accounting.
Show full finding ▾Hide full finding ▴Criteria: Pursuant to SAS 115, Communicating Internal Control Related Matters Identified in an Audit, which affected the Association for the year ended December 31, 2019, we are required to report on whether the Association is able to prepare financial statements, related footnote disclosures, and schedule of expenditures of federal awards (SEFA) in accordance with the cash basis method of accounting. The preparation of financial statements, related footnote disclosures, and schedule of expenditures of federal awards (SEFA) requires internal controls over preventing, detecting and correcting misstatements of the accounting data, and drafting financial statements, related footnote disclosures and SEFA. Condition: The Association?s ability to prepare financial statements, related footnote disclosures, and schedule of expenditures of federal awards in accordance with the cash basis method of accounting is based, in part, on its reliance of the external auditors, who cannot by definition be considered part of the Association?s internal controls. Context: The Association has relied on its independent external auditors to assist in the drafting of the financial statements, related footnote disclosures, and schedule of expenditures of federal awards in accordance with the cash basis method of accounting. Effect: With respect to ensuring that there are no misstatements or omissions that would be considered to be significant to the financial statements, related footnote disclosures and SEFA, the Association relies on its external auditors for assistance with the cash basis method of accounting. Cause of Condition: In evaluating the control environment of the Association, we considered the abilities of the Association?s accountant, and though proficient in recording daily transactions, did not demonstrate abilities we considered necessary to prevent, detect and correct misstatements, or the ability to draft the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Association has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the cash basis of accounting.
CORRECTIVE ACTION PLAN Missouri Department of Social Services Division of Finance and Administration: Missouri Association of Prosecuting Attorneys respectfully submits the following corrective action plan for the year ended December 31, 2019. Name and Address of independent accounting firm: Evers & Company, CPA?s, L.L.C., 520 Dix Road, Jefferson City, Missouri, 65109 Audit Period: Fiscal Year Ended December 31, 2019 The findings from the December 31, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Missouri Department of Social Services Division of Finance and Administration: Missouri Association of Prosecuting Attorneys respectfully submits the following corrective action plan for the year ended December 31, 2019. Name and Address of independent accounting firm: Evers & Company, CPA?s, L.L.C., 520 Dix Road, Jefferson City, Missouri, 65109 Audit Period: Fiscal Year Ended December 31, 2019 The findings from the December 31, 2019 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 Significant Deficiencies: 2019 - 001 Internal Control over Financial Reporting Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Association has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Response: The Association believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires lesser technical knowledge than that required to prepare the statements and disclosures in accordance with the cash basis of accounting. If the Missouri Departments of Public Safety and Social Services has questions regarding this plan, please telephone Darrell Moore at 573-751-0619. Sincerely yours Darrell Moore Executive Director
2018-001
FAC accepted this audit on July 29, 2019 — management decision was due January 29, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on September 9, 2018 — management decision was due March 9, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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