EIN: 436003958
UEI: NGHGVQYBRGX3
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 28, 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 28, 2026, which was (23 days ago).
What is a management decision? →Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Passed Through: N/A Finding Type: Material weakness Condition: During our testing of this major program, we noted that the County incorrectly completed the SLFRF Compliance Report – SLT-2073 – P&E Report – 2025 by reporting erroneous amounts for all categories of obligations and expenditures during the period. Criteria: The Uniform Guidance (2 CFR section 200.303) requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Effective internal controls should include procedures in place to ensure accurate reporting of the activity. Cause: The County has not designed and implemented internal controls over its federal award programs to ensure compliance with the terms and conditions of its federal award programs. Effect: The County could provide incorrect information to the federal government regarding the actual federal awards expended and obligated. Context: Reporting was direct and material to the program. Each category of the report had incorrect information reported. Questioned Costs: None Recommendation: We recommend that management design and implement internal controls that would ensure the accurate preparation of all required reporting. Repeat Finding: No Views of Responsible Officials and Planned Corrective Action: The County agrees with the finding and the recommendation will be implemented.
The County will work diligently to implement internal controls over its federal award program to ensure accurate reporting of any activity.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 21, 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 August 21, 2024, which was (729 days ago).
What is a management decision? →2022-002: Internal Control Over Compliance Reporting Federal Grantor: U.S. Department of the Treasury Pass-Through Grantor: Missouri State Treasurer’s Office Federal ALN Number: 21.019 Program Title: COVID-19 Coronavirus Relief Fund Pass-through Entity Identifying Number: N/A Award Year: 2021 Questioned Costs: None Criteria: The Uniform Guidance Compliance Supplement and Federal Register requires recipients of the Coronavirus Relief Fund program to submit periodic federal financial reports until either funding is depleted, or until the period of performance has expired. Condition: Upon request, the periodic financial reports were not provided for review. After inquiry, the County could not locate the reports on the reporting portal, and the County did not maintain documentation in their physical records. Cause: The County did not maintain adequate documentation to support the submission of periodic financial reports required by the Coronavirus Relief Fund program. Effect: Non-compliance with federal grant programs could result in loss of future federal funding or penalties. Recommendation: We recommend that the County implement internal controls to ensure adequate documentation of federal grant programs is maintained.
Finding Reference Number: 2022-002 Federal Agency: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus Relief Fund ALN Number: 21.019 Responsible Official: County Commission Views of Responsible Individuals: We understand the importance of having adequate documentation for Federal Grant programs. We hired an outside agency to oversee the Coronavirus Relief Fund who did not provide us the adequate documentation needed. We did; however, provide email confirmations that the monies spent were reported to the Treasury. The County will handle all Federal Grant programs in the future to ensure that adequate documentation is maintained by the County.
2022-002: Internal Control Over Compliance Reporting Federal Grantor: U.S. Department of the Treasury Pass-Through Grantor: Missouri State Treasurer’s Office Federal ALN Number: 21.019 Program Title: COVID-19 Coronavirus Relief Fund Pass-through Entity Identifying Number: N/A Award Year: 2021 Questioned Costs: None Criteria: The Uniform Guidance Compliance Supplement and Federal Register requires recipients of the Coronavirus Relief Fund program to submit periodic federal financial reports until either funding is depleted, or until the period of performance has expired. Condition: Upon request, the periodic financial reports were not provided for review. After inquiry, the County could not locate the reports on the reporting portal, and the County did not maintain documentation in their physical records. Cause: The County did not maintain adequate documentation to support the submission of periodic financial reports required by the Coronavirus Relief Fund program. Effect: Non-compliance with federal grant programs could result in loss of future federal funding or penalties. Recommendation: We recommend that the County implement internal controls to ensure adequate documentation of federal grant programs is maintained.
Finding Reference Number: 2022-002 Federal Agency: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus Relief Fund ALN Number: 21.019 Responsible Official: County Commission Views of Responsible Individuals: We understand the importance of having adequate documentation for Federal Grant programs. We hired an outside agency to oversee the Coronavirus Relief Fund who did not provide us the adequate documentation needed. We did; however, provide email confirmations that the monies spent were reported to the Treasury. The County will handle all Federal Grant programs in the future to ensure that adequate documentation is maintained by the County.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.