RANDOLPH COUNTY, MISSOURI

EIN: 436002935

UEI: FLZ1JD39N4A5

Data as of August 23, 2026

RANDOLPH COUNTY, MISSOURI3 audit years1 findings
3
Audit Years
1
Total Findings
0
Repeat Findings

FY 2020-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on December 16, 2021. 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 June 16, 2022 (1529 days ago).

What is a management decision? →
2020-001
Other

When performing a reconciliation of the draft Schedule of Expenditures of Federal Awards (SEFA) provided by the County to the actual expenditures for 2019 and 2020, it was noted that the draft schedule of federal expenditures contained an error that initially reported the incorrect federal expenditures for CFDA numbers 21.019 and 90.404.Effect: Federal expenditures on the SEFA were incorrect.Questioned Costs: None.Cause: Management mistakenly omitted federal expenditures for CFDS numbers 21.019 and 90.404.Repeat Finding: This is not a repeat finding.Recommendation: We recommend management reconcile the SEFA with the general ledger at year end to ensure that all costs are captured. Actual expenditures should also be reported rather than revenue.Views of Responsible Officials: There is no disagreement with the audit finding.

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Full finding narrative

Federal Grantor: Election Assistance Commission, US Department of TreasuryPass-Through Grantor: Missouri State Treasurer, Missouri Secretary of StateFederal CFDA Number: 21.019 and 90.404Program Title: Coronavirus Relief Fund, Help America Vote ActAward Year: 2020Type of Finding: Significant Deficiency in Internal Controls over ComplianceCriteria: Title 2 U.S. Code of Federal Regulations Part 200, requires auditees to prepare an accurate SEFA containing awards expended, CFDA title and number, award number, name of the Federal agency, and name of the pass-through entity.Condition: When performing a reconciliation of the draft Schedule of Expenditures of Federal Awards (SEFA) provided by the County to the actual expenditures for 2019 and 2020, it was noted that the draft schedule of federal expenditures contained an error that initially reported the incorrect federal expenditures for CFDA numbers 21.019 and 90.404.Effect: Federal expenditures on the SEFA were incorrect.Questioned Costs: None.Cause: Management mistakenly omitted federal expenditures for CFDS numbers 21.019 and 90.404.Repeat Finding: This is not a repeat finding.Recommendation: We recommend management reconcile the SEFA with the general ledger at year end to ensure that all costs are captured. Actual expenditures should also be reported rather than revenue.Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Management will reconcile the SEFA with the general ledger at year end to ensure that all costs are captured. Actual expenditures will also be reported rather than budgeted amounts or cash received.

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