EIN: 436003242
UEI: PBMMQYFMJGE6
Audited by: CliftonLarsonAllen LLP
Cognizant agency: 21 [Department of the Treasury]
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Data as of August 29, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 10, 2025. 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 10, 2026 (232 days ago).
What is a management decision? →FAC accepted this audit on September 9, 2024 — management decision was due March 9, 2025.
FAC accepted this audit on November 7, 2023 — management decision was due May 7, 2024.
2022-001 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grant-Entitlement Grants Cluster Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-15-UC-29-2001, 2015; B-17-UC-29-0001, 2017; B-19-UC-29-0001, 2019; B-20-UW-29-0001, 2020; B-20-UC-29-0001, 2020; B-21-UC-29-0001, 2021 Award Period September 27, 2016 – September 1, 2028 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency (FFATA) Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. The County must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Failure to comply with reporting requirements could result in loss of future funding. Recommendation We recommend the County implement a process and control that includes tracking and approving timely submission of the FFATA reports as well as training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
Show full finding ▾Hide full finding ▴2022-001 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grant-Entitlement Grants Cluster Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-15-UC-29-2001, 2015; B-17-UC-29-0001, 2017; B-19-UC-29-0001, 2019; B-20-UW-29-0001, 2020; B-20-UC-29-0001, 2020; B-21-UC-29-0001, 2021 Award Period September 27, 2016 – September 1, 2028 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency (FFATA) Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. The County must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Failure to comply with reporting requirements could result in loss of future funding. Recommendation We recommend the County implement a process and control that includes tracking and approving timely submission of the FFATA reports as well as training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on March 28, 2022 — management decision was due September 28, 2022.
FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
FAC accepted this audit on September 27, 2019 — management decision was due March 27, 2020.
GSA_MIGRATION
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FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
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FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
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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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