EIN: 446000448
UEI: DDUSWACR4NN9
Audited by: McBride, Lock & Associates, LLC
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 27, 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 November 27, 2025 (280 days ago).
What is a management decision? →The County has not submitted the one-time interim report and has not submitted annual Project and Expenditure reports to Treasury in accordance with SLFRF reporting requirements. This is a repeat of finding 2022-001 noted in the prior audit report. Cause: Per the County Commissioner’s office, the County neglected to submit the required reports to Treasury. Effect: The County is not in compliance with the reporting requirements of the SLFRF program. Recommendation: We recommend the County file the required reports for the SLFRF program and implement procedures to ensure that future reports are filed in a timely manner.
Show full finding ▾Hide full finding ▴2023-004: Internal Control Over Reporting Requirements Federal Grantor: U.S. Department of the Treasury Federal Assistance Listing Number: 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Award Year: 2023 Questioned Costs: None Criteria: The SLFRF Compliance and Reporting Guidance requires recipients to submit a one-time Interim Report by August 31, 2021 or 60 days after receiving funding, and annual Project and Expenditure Reports to the Department of the Treasury (Treasury) by April 30 of each year. Condition: The County has not submitted the one-time interim report and has not submitted annual Project and Expenditure reports to Treasury in accordance with SLFRF reporting requirements. This is a repeat of finding 2022-001 noted in the prior audit report. Cause: Per the County Commissioner’s office, the County neglected to submit the required reports to Treasury. Effect: The County is not in compliance with the reporting requirements of the SLFRF program. Recommendation: We recommend the County file the required reports for the SLFRF program and implement procedures to ensure that future reports are filed in a timely manner.
I have tried numerous times to get into the Treasury portal to locate the forms to report how much money went to who. I have even had Treasury personnel on the phone talking me through to get the forms and they couldn’t get them. All I can do is keep trying to locate the forms to upload the information. We have all the applications for the funds accounted for and the money accounted for. It’s just uploading the information that has been the problem. We have until 31 December to allocate the funds and the funds have to be used by 2026.
2022-001
FAC accepted this audit on August 7, 2024 — management decision was due February 7, 2025.
Upon request, the periodic financial reports were not provided for review. The County indicated that they did not file any of the required reports.
Show full finding ▾Hide full finding ▴Criteria: The Uniform Guidance Compliance Supplement (2 CFR 200.328) and Federal Register requires recipients of the Coronavirus State and Local Fiscal Recovery Funds (ARPA) to submit periodic federal financial and performance reports. Condition: Upon request, the periodic financial reports were not provided for review. The County indicated that they did not file any of the required reports.
The County Clerk is in the process of perparing the needed documentation to document their internal control structure in conformity with the Uniform Guidance. The County will work diligently to comply with and to fully understand the proper procedures of completing the SEFA. As the state does not provide SEFA training, advice may be sought from Certified Public Accountants with SEFA knowledge and local governments.
FAC accepted this audit on December 27, 2022 — management decision was due June 27, 2023.
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.
