EIN: 431793321
UEI: X8SJEC8MVUP5
Audited by: Coffman and Company, P.C.
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 1, 2026. 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 1, 2027 (119 days from today).
What is a management decision? →FAC accepted this audit on August 5, 2025 — management decision was due February 5, 2026.
FAC accepted this audit on June 6, 2024 — management decision was due December 6, 2024.
FAC accepted this audit on June 26, 2022 — management decision was due December 26, 2022.
The District has potentially conflicting duties in its revenue, cash receipts and accounts receivable and purchases, cash disbursement and accounts payable cycles which impact both the financial statements and direct and material compliance points relating to the major program. Statement of Cause: The size and budget constraints of the District limit the application of adequate segregation of duties. Statement of Effect or Potential Effect: Potential material misstatements in the financial statements, possible unauthorized, unallowable or unallowed expenditures, or material misappropriations of assets due to error or fraud could occur and not be prevented or detected in a timely manner. Questioned Costs: None Perspective Information: An understanding of the District?s internal controls was obtained through observation, inquiry and walkthroughs of key areas related to both the financial statements and the major program. Identification of Repeat Findings: This is a repeat finding for financial statement purposes only. Recommendations: Management should periodically evaluate the costs versus the benefits of further segregation of duties or addition of monitoring or other compensating controls and implement those changes it deems appropriate for which benefits are determined to exceed costs. Views of Responsible Officials: Management realizes the duties are reevaluated regularly and with the size of the company it is not feasible to add additional employees. They believe that they have adequate safeguards against material misstatement; however, they will continue to strive to improve this deficiency.
Show full finding ▾Hide full finding ▴Criteria: In any system of internal control, one primary goal is adequate segregation of duties. Statement of Condition: The District has potentially conflicting duties in its revenue, cash receipts and accounts receivable and purchases, cash disbursement and accounts payable cycles which impact both the financial statements and direct and material compliance points relating to the major program. Statement of Cause: The size and budget constraints of the District limit the application of adequate segregation of duties. Statement of Effect or Potential Effect: Potential material misstatements in the financial statements, possible unauthorized, unallowable or unallowed expenditures, or material misappropriations of assets due to error or fraud could occur and not be prevented or detected in a timely manner. Questioned Costs: None Perspective Information: An understanding of the District?s internal controls was obtained through observation, inquiry and walkthroughs of key areas related to both the financial statements and the major program. Identification of Repeat Findings: This is a repeat finding for financial statement purposes only. Recommendations: Management should periodically evaluate the costs versus the benefits of further segregation of duties or addition of monitoring or other compensating controls and implement those changes it deems appropriate for which benefits are determined to exceed costs. Views of Responsible Officials: Management realizes the duties are reevaluated regularly and with the size of the company it is not feasible to add additional employees. They believe that they have adequate safeguards against material misstatement; however, they will continue to strive to improve this deficiency.
Borrower Name: Pike Creek Reorganized Common Sewer District Project Name: Pike Creek Reorganized Common Sewer District Name of audit firm: Coffman and Company, P.C. Period covered by the audit: Year Ended December 31, 2021 CAP prepared by: Marissa Day, Office Manager, 573-778-1321 A. Current Findings on the Schedule of Findings and Questioned Costs 1. Finding 2021-001 a. We concur with the finding and recommendation. b. We acknowledge our responsibility for ensuring that the financial statements are completed and accurate. We believe we have adequate safeguards against material misstatements to the financial statements. B. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings and Questioned Costs a. The prior year audit finding remains unresolved.
2020-001
FAC accepted this audit on June 10, 2021 — management decision was due December 10, 2021.
The District has potentially conflicting duties in its revenue, cash receipts and accounts receivable and purchases, cash disbursement and accounts payable cycles which impact both the financial statements and direct and material compliance points relating to the major program. Statement of Cause: The size and budget constraints of the District limit the application of adequate segregation of duties. Statement of Effect or Potential Effect: Potential material misstatements in the financial statements, possible unauthorized, unallowable or unallowed expenditures, or material misappropriations of assets due to error or fraud could occur and not be prevented or detected in a timely manner. Questioned Costs: None Perspective Information: An understanding of the District?s internal controls was obtained through observation, inquiry and walkthroughs of key areas related to both the financial statements and the major program. Identification of Repeat Findings: This is a repeat finding for financial statement purposes only. Recommendations: Management should periodically evaluate the costs versus the benefits of further segregation of duties or addition of monitoring or other compensating controls and implement those changes it deems appropriate for which benefits are determined to exceed costs. Views of Responsible Officials: Management realizes the duties are reevaluated regularly and with the size of the company it is not feasible to add additional employees. They believe that they have adequate safeguards against material misstatement; however, they will continue to strive to improve this deficiency.
Show full finding ▾Hide full finding ▴Criteria: In any system of internal control, one primary goal is adequate segregation of duties. Statement of Condition: The District has potentially conflicting duties in its revenue, cash receipts and accounts receivable and purchases, cash disbursement and accounts payable cycles which impact both the financial statements and direct and material compliance points relating to the major program. Statement of Cause: The size and budget constraints of the District limit the application of adequate segregation of duties. Statement of Effect or Potential Effect: Potential material misstatements in the financial statements, possible unauthorized, unallowable or unallowed expenditures, or material misappropriations of assets due to error or fraud could occur and not be prevented or detected in a timely manner. Questioned Costs: None Perspective Information: An understanding of the District?s internal controls was obtained through observation, inquiry and walkthroughs of key areas related to both the financial statements and the major program. Identification of Repeat Findings: This is a repeat finding for financial statement purposes only. Recommendations: Management should periodically evaluate the costs versus the benefits of further segregation of duties or addition of monitoring or other compensating controls and implement those changes it deems appropriate for which benefits are determined to exceed costs. Views of Responsible Officials: Management realizes the duties are reevaluated regularly and with the size of the company it is not feasible to add additional employees. They believe that they have adequate safeguards against material misstatement; however, they will continue to strive to improve this deficiency.
Borrower Name: Pike Creek Reorganized Common Sewer District Project Name: Pike Creek Reorganized Common Sewer District Name of audit firm: Coffman and Company, P.C. Period covered by the audit: Year Ended December 31, 2020 CAP prepared by: Marissa Day, Office Manager, 573-778-1321 A. Current Findings on the Schedule of Findings and Questioned Costs 1. Finding 2020-001 a. We concur with the finding and recommendation. b. We acknowledge our responsibility for ensuring that the financial statements are completed and accurate. We believe we have adequate safeguards against material misstatements to the financial statements.
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