EIN: 436003008
UEI: GK9YCLF2XBM8
Audited by: McBride, Lock & Associates, LLC
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 9, 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 April 9, 2025 (508 days ago).
What is a management decision? →The SEFA reported by the County in the 2023 and 2024 annual budget documents contained errors in amounts of federal expenditures reported. The SEFA did not include $553,968 and $3,150,004 of federal expenditures under Assistance Listing Number 14.228 Community Development Block Grants in 2022 and 2023, respectively. The 2022 SEFA incorrectly reported $534,919 of Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) expenditures as expenditures under ALN 21.032 Local Assistance and Tribal Consistency Fund. Cause: The County Clerk indicated that the 2021 SEFA in the 2022 budget document was used as a reference in preparing the 2022 and 2023 SEFA since he was new to the office. The Community Development Block Grants funds were not included on the 2021 SEFA in the 2022 budget document, but the expenditures were reported on the 2021 SEFA in the 2021-2022 audit report. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2023 and 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.
Show full finding ▾Hide full finding ▴Federal Grantor: U.S. Department of Housing and Urban Development, U.S. Department of the Treasury Pass-Through Grantor: Missouri Department of Economic Development Federal Assistance Listing Number: 14.228, 21.027 Program Title: Community Development Block Grants, Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: 2018-LR-02, 2020-PF-CV-08, 18-DP-MIT22, 2020-WD-CV02, 2020-WD-CV04, 2021-WS-01, 18-DP-MIT23 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. Condition: The SEFA reported by the County in the 2023 and 2024 annual budget documents contained errors in amounts of federal expenditures reported. The SEFA did not include $553,968 and $3,150,004 of federal expenditures under Assistance Listing Number 14.228 Community Development Block Grants in 2022 and 2023, respectively. The 2022 SEFA incorrectly reported $534,919 of Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) expenditures as expenditures under ALN 21.032 Local Assistance and Tribal Consistency Fund. Cause: The County Clerk indicated that the 2021 SEFA in the 2022 budget document was used as a reference in preparing the 2022 and 2023 SEFA since he was new to the office. The Community Development Block Grants funds were not included on the 2021 SEFA in the 2022 budget document, but the expenditures were reported on the 2021 SEFA in the 2021-2022 audit report. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2023 and 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.
This audit has taught me a lot concerning what is required with the SEFA report in the County Budget process. I will print out a copy of all Community Development Block Grant Funds that were expensed in the year in a report from QuickBooks. I will include those with the SEFA (Schedule of Expenditures of Federal Awards) report. I will also follow up with Alan Lutes, Executive Director with Ozark Foothills Regional Planning Commission, when I complete the SEFA report and have their office review the report to make sure all Community Development Block Grant Funds are included that were expenses that year from their office. In addition, I will include all supporting documents in the budget process to review with the County Commissioners at the time of the budget approval.
FAC accepted this audit on October 2, 2022 — management decision was due April 2, 2023.
FAC accepted this audit on September 1, 2020 — management decision was due March 1, 2021.
Through auditing procedures, we identified that the County has not prepared the required risk assessment over federal awards. Questioned Costs: Not applicable Context: During the audit of federal programs, we discovered that the County has not prepared the required risk assessment over federal awards. Effect: No risk assessment over federal awards. Cause: The County has not prepared the required risk assessment over federal awards. This is a repeat finding of SA 2017-001. Recommendation: The County should implement procedures to ensure that the risk assessment over federal awards are addressed going forward and formally documented. This is a repeat finding. Views of responsible officials and planned corrective actions: The County practices a number of checks and balances but has not formally documented a written policy. The County is in the process of preparing the required risk assessment for federal programs and hopes to have the documentation completed for the next audit period. The phone number for the County Commission is (573) 966-3215.
Show full finding ▾Hide full finding ▴2019-003 Federal Grantor: All Pass-Through Grantor: All Federal CFDA Number: All Program Title: All Pass-Through Entity Identification Number: All Award year 2019, 2018 Type of Finding Other Information ? Significant Deficiency Information on the federal program: The County must establish and maintain effective risk assessment over Federal awards, regulation and the terms and conditions of the Federal awards. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) require the auditee to document risk assessment over federal awards. Condition: Through auditing procedures, we identified that the County has not prepared the required risk assessment over federal awards. Questioned Costs: Not applicable Context: During the audit of federal programs, we discovered that the County has not prepared the required risk assessment over federal awards. Effect: No risk assessment over federal awards. Cause: The County has not prepared the required risk assessment over federal awards. This is a repeat finding of SA 2017-001. Recommendation: The County should implement procedures to ensure that the risk assessment over federal awards are addressed going forward and formally documented. This is a repeat finding. Views of responsible officials and planned corrective actions: The County practices a number of checks and balances but has not formally documented a written policy. The County is in the process of preparing the required risk assessment for federal programs and hopes to have the documentation completed for the next audit period. The phone number for the County Commission is (573) 966-3215.
FINDING NUMBER PLANNED CORRECTIVE ACTION ANTICIPATED COMPLETION DATE RESPONSIBLE CONTACT PERSON 2019-003 The County Clerk is in the process of preparing the needed documentation to document the control structure in conformity with the Uniform Guidance. 12/31/2020 BECKY YORK, COUNTY CLERK
2017-003
FAC accepted this audit on July 19, 2018 — management decision was due January 19, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Browse other Single Audit organizations in Missouri →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
