EIN: 446000438
UEI: GSA_MIGRATION
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 8, 2022. 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 March 8, 2023 (1265 days ago).
What is a management decision? →The SEFA reported by the County in the 2022 and 2021 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2021 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2020 SEFA and amount supported by underlying accounting records are summarized as follows: Cause: The County has not implemented a proper system of internal control over SEFA preparation, such as a reconciliation to underlying accounting records or having a separate individual review the SEFA for clerical accuracy after it has been prepared. Reasons for discrepancies in individual programs varied. 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, 2021 and 2020. 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, such as performing a reconciliation between the SEFA and underlying accounting records.
Show full finding ▾Hide full finding ▴2021-001: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, U.S. Department of Homeland Security Pass-Through Grantor: Missouri State Treasurer?s Office, Missouri Secretary of State, Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.923, 21.019, 21.027, 90.404, 93.569, 97.036 Program Title: Emergency Watershed Protection Program, Coronavirus Relief Fund, Coronavirus State and Local Fiscal Recovery Funds, 2020 HAVA Election Security Grants, Child Support Enforcement, Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: 253, 2001MOCSES, DR-4451 Award Year: 2020 and 2021 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. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. Condition: The SEFA reported by the County in the 2022 and 2021 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2021 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2020 SEFA and amount supported by underlying accounting records are summarized as follows: Cause: The County has not implemented a proper system of internal control over SEFA preparation, such as a reconciliation to underlying accounting records or having a separate individual review the SEFA for clerical accuracy after it has been prepared. Reasons for discrepancies in individual programs varied. 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, 2021 and 2020. 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, such as performing a reconciliation between the SEFA and underlying accounting records.
Finding Reference Number: 2021-001 Federal Agency: U.S. Department of Agriculture, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, U.S. Department of Homeland Security Program Name: Emergency Watershed Protection Program, Coronavirus Relief Fund, Coronavirus State and Local Fiscal Recovery Funds, 2020 HAVA Election Security Grants, Child Support Enforcement, Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Assistance Listing Number: 10.923, 21.019, 21.027, 90.404, 93.569, 97.036 Responsible Official: Sarah Miller, County Clerk Views of Responsible Individuals: I recognize my mistake of this finding and will report the correct information of expenditure amounts on the SEFA schedule in the future. I have always reported the federal dollar amount that we receive during the prior budget year and now know this needs to be the amount of the County?s expenditures of the federal dollars for the prior year.
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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