EIN: 436003165
UEI: LJPJDE354LD7
Audited by: McBride, Lock & Associates, LLC
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 3, 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 September 3, 2026 (12 days ago).
What is a management decision? →FAC accepted this audit on September 10, 2023 — management decision was due March 10, 2024.
FAC accepted this audit on December 15, 2021 — management decision was due June 15, 2022.
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, 20.205, and 66.039. Effect: Federal expenditures on the SEFA were incorrect. Questioned Costs: None. Cause: Expenditures for several programs were not updated for actual expenses based on underlying records. 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.
Show full finding ▾Hide full finding ▴Federal Grantor: US Department of Treasury, US Department of Transportation, US Environmental Protection Agency Pass-Through Grantor: Missouri State Treasurer, Missouri Department of Transportation Federal CFDA Number: 21.019, 20.205 and 66.039 Program Title: Coronavirus Relief Fund, Highway Planning and Construction, Diesel Emission Reduction Act Grant Award Years: 2019 and 2020 Type of Finding: Significant Deficiency in Internal Controls over Compliance Criteria: 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, 20.205, and 66.039. Effect: Federal expenditures on the SEFA were incorrect. Questioned Costs: None. Cause: Expenditures for several programs were not updated for actual expenses based on underlying records. 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.
Management will enact a process to reconcile the SEFA to the general ledger.
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.
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