EIN: 431846059
UEI: MWG7M9EAFMK1
Audited by: Beussink, Hey, Roe & Stroder, L.L.C.
Oversight agency: 93 [Department of Health and Human Services]
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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 January 26, 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 July 26, 2026 (39 days ago).
What is a management decision? →FAC accepted this audit on January 8, 2025 — management decision was due July 8, 2025.
FAC accepted this audit on January 5, 2024 — management decision was due July 5, 2024.
FAC accepted this audit on March 20, 2023 — management decision was due September 20, 2023.
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
FAC accepted this audit on March 24, 2020 — management decision was due September 24, 2020.
The Council did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ending June 30, 2019 totaled $1,023,589. Cause: The Council was unaware of this requirement. Effect: There are no written policies in place to prevent the misuse of federal funds. Repeat Finding: No Recommendation: We recommend that the Council develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Views of Responsible Officials: Management is currently developing a written policies and procedures manual over federal compliance requirements.
Show full finding ▾Hide full finding ▴2019-002 Grant Administration Policies and Procedures Federal Program: CFDA #: 10.559 Summer Food Service Program for Children United States Department of Agriculture Passed-through Missouri Department of Social Services CFDA #: 93.558 Temporary Assistance for Needy Families (TANF) State Programs United States Department of Health and Human Services Passed-through Missouri Department of Social Services CFDA #: 93.667 Social Services Block Grant United States Department of Health and Human Services Passed-through Missouri Department of Social Services Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The Council did not have written policies and procedures over any of the components of grant administration. Questioned Costs: None. Context: Total federal grants expended during the fiscal year ending June 30, 2019 totaled $1,023,589. Cause: The Council was unaware of this requirement. Effect: There are no written policies in place to prevent the misuse of federal funds. Repeat Finding: No Recommendation: We recommend that the Council develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Views of Responsible Officials: Management is currently developing a written policies and procedures manual over federal compliance requirements.
Finding No.: 2019-002 Condition: The Council did not have written policies and procedures over any of the components of grant administration. Plan: We have begun drafting our written policies and procedures over grant administration. Context: Total federal grants expended during the fiscal year ending June 30, 2019 totaled $1,023,589. Anticipated Date of Completion: Immediately. Name of Contact Person: Dana Brown-Ellis
The Director reviews timesheets to see that time charged by employees is appropriate and allowable for grants. However, this review is not documented. Questioned Costs: $27,167. The questioned costs were determined by using a statistical sample. Context: Total federal funds expended during the fiscal year ending June 30, 2019 under this program totaled $876,581. Total payroll expensed during the fiscal year ending June 30, 2019 under this program totaled $102,193. Cause: The Director was reviewing the timesheets but was unaware she needed to document her review. Effect: Unapproved payroll payments could be made for unauthorized use of the Council?s funds. Recommendation: We recommend that the Director document her approval of timesheets before payroll is processed. Repeat Finding: No Views of Responsible Officials: Management has corrected its procedures to correct this issue going forward.
Show full finding ▾Hide full finding ▴2019-003 Documented Approval of Timesheets: Federal Program: CFDA #: 93.558 Temporary Assistance for Needy Families (TANF) State Programs United States Department of Health and Human Services Passed-through Missouri Department of Social Services Criteria: All timesheets should be adequately reviewed by the Director, and her approval should be documented before payroll is processed. Condition: The Director reviews timesheets to see that time charged by employees is appropriate and allowable for grants. However, this review is not documented. Questioned Costs: $27,167. The questioned costs were determined by using a statistical sample. Context: Total federal funds expended during the fiscal year ending June 30, 2019 under this program totaled $876,581. Total payroll expensed during the fiscal year ending June 30, 2019 under this program totaled $102,193. Cause: The Director was reviewing the timesheets but was unaware she needed to document her review. Effect: Unapproved payroll payments could be made for unauthorized use of the Council?s funds. Recommendation: We recommend that the Director document her approval of timesheets before payroll is processed. Repeat Finding: No Views of Responsible Officials: Management has corrected its procedures to correct this issue going forward.
Finding No.: 2019-003 Condition: The Director reviews timesheets to see that time charged by employees is appropriate and allowable for grants. However, this review is not documented. Plan: Management has started documented review of timesheets. Context: Total federal funds expended during the fiscal year ending June 30, 2019 under this program totaled $876,581. Total payroll expensed during the fiscal year ending June 30, 2019 under this program totaled $102,193. Anticipated Date of Completion: Immediately. Name of Contact Person: Dana Brown-Ellis
Employees complete timesheets documenting their duties performed by grant program, but salaries and benefits were not charged to the grants based on the actual time spent working on those programs. Questioned Costs: None. Context: Total federal funds expended during the fiscal year ending June 30, 2019 under this program totaled $876,581. Total payroll expensed during the fiscal year ending June 30, 2019 under this program totaled $102,193. Cause: The Council was unaware of how to account for the payroll and benefit costs when they were spread out among many different programs. Effect: Allowable costs for payroll were not correctly reported for each grant. Recommendation: We recommend that the Council allocate payroll and benefit costs amongst the programs by the percentage of time the employee spent on the program for the pay period. Repeat Finding: No Views of Responsible Officials: Management has corrected its procedures to correct this issue going forward.
Show full finding ▾Hide full finding ▴2019-004 Allowable Costs Federal Program: CFDA #: 93.558 Temporary Assistance for Needy Families (TANF) State Programs United States Department of Health and Human Services Passed-through Missouri Department of Social Services Criteria: Allowable costs are those necessary and reasonable for the performance and administration with federal grants. Condition: Employees complete timesheets documenting their duties performed by grant program, but salaries and benefits were not charged to the grants based on the actual time spent working on those programs. Questioned Costs: None. Context: Total federal funds expended during the fiscal year ending June 30, 2019 under this program totaled $876,581. Total payroll expensed during the fiscal year ending June 30, 2019 under this program totaled $102,193. Cause: The Council was unaware of how to account for the payroll and benefit costs when they were spread out among many different programs. Effect: Allowable costs for payroll were not correctly reported for each grant. Recommendation: We recommend that the Council allocate payroll and benefit costs amongst the programs by the percentage of time the employee spent on the program for the pay period. Repeat Finding: No Views of Responsible Officials: Management has corrected its procedures to correct this issue going forward.
Finding No.: 2019-004 Condition: Employees complete timesheets documenting their duties performed by grant program, but salaries and benefits were not charged to the grants based on the actual time spent working on those programs. Plan: Management has started allocating payroll costs to the grants based on actual time spent working on those programs. Context: Total federal funds expended during the fiscal year ending June 30, 2019 under this program totaled $876,581. Total payroll expensed during the fiscal year ending June 30, 2019 under this program totaled $102,193. Anticipated Date of Completion: Immediately. Name of Contact Person: Dana Brown-Ellis
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