EIN: 446000456
UEI: SVNXT8776A31
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 17, 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 June 17, 2025 (432 days ago).
What is a management decision? →The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
Show full finding ▾Hide full finding ▴2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 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. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
I was a newly elected official in 2023 with no prior training in the County Clerk’s office. After this finding was brought to my attention, I created a process where all grants received are tracked as are the expenditures for each grant so they can accurately be reported.
2021-002
The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
Show full finding ▾Hide full finding ▴2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 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. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
I was a newly elected official in 2023 with no prior training in the County Clerk’s office. I had no knowledge of how SEFA monies were to be reported. After this finding was brought to my attention, internal controls were implemented. A process/procedure was put into place where all grants received are tracked, as are the expenditures for each grant. The clerk and deputy clerk are now involved in the grant tracking procedure as well as reviewing the SEFA report for accuracy after it is prepared. In January 2025 a Grant Policy was adopted by the Caldwell County Commission to make all county employees aware of the process for reporting and tracking grants received. The Grant Expenditures and Reimbursements Tracking Procedures were also revised. The procedure now involves not only the county clerk and deputy clerk, but also the grant applicant, accounts payable clerk, and the county Collector/Treasurer. The SEFA report will be reviewed by all involved to help ensure accuracy. Anticipated Completion Date: It is anticipated that the 2025 SEFA grant reporting will be much more accurate than in previous years. However, considering the new Grant Policy and the revised Grant Expenditures and Reimbursement Tracking Procedures were not in place until January 2025, it is anticipated that the date of completion will be January 2026.
2021-002
FAC accepted this audit on January 9, 2024 — management decision was due July 9, 2024.
The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. 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. 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.
Show full finding ▾Hide full finding ▴Federal Grantor: U.S. Department of Agriculture, U.S. Department of Justice U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Transportation, and Missouri Department of Public Safety, Missouri State Treasurer’s Office, Missouri Secretary of State, Missouri Department of Social Services Federal Assistance Listing Number: 10.904, 16.575, 16.607, 20.205, 21.019, 21.027, 90.401, 93.563, 97.036 and 97.042 Program Title: Watershed Protection and Flood Prevention; Crime Victim Assistance; Bulletproof Vest Partnership Program; Highway Planning and Construction; COVID-19 - Coronavirus Relief Fund; COVID-19 -Coronavirus State and Local Fiscal Recovery Funds; Help America Vote Act Requirements Payments; Child Support Enforcement; Disaster Grants – Public Assistance Grants (Presidentially Declared Disasters); Emergency Management Performance Grants Pass-through Entity Identifying Number: 69-6424-13-001, NR206424XXXXC080, ER130200072, 2020BUBX2002120, 2021BUBX21027755, BRO-B013(40), ER10220C010, 4451-DR-MO, 4490-DR-MO, EMK-2019-EP-00001-0SL04, EMK-2020-EP-00004-18, EMK-2021-EP-00006-018 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 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. This finding was noted in the prior audit for the years ended December 31, 2019 and 2018 as item 2019-005. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. 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. 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.
Our office will collect all documentation of awards and enter each award into the budget. We will establish a separate folder for each grant award and retain copies of the grant award documents, vendor quotes, invoices, and payments in the office of the county clerk. We will obtain receipts of revenues.
2019-005
FAC accepted this audit on August 18, 2020 — management decision was due February 18, 2021.
The schedules of expenditures of federal awards (SEFA) reported by the County in the 2018 and 2019 annual budget documents contained errors in amounts of federal expenditures reported. Expenditures by the county were understated by $559,116 in 2019 and overstated by $208,582 in 2018. The 2019 SEFA did not report $569,814 of expenditures for CFDA 10.902. The 2019 SEFA reported expenditures of $49,264 for CFDA 16.575, however, based on supporting documentation, actual expenditures were $41,956. The 2019 SEFA reported expenditures of $124,497 for CFDA 93.563, however, based on supporting documentation, actual expenditures were $121,107. The 2018 SEFA reported expenditures of $603,352 for CFDA 10.902, however, based on supporting documentation, actual expenditures were $593,387. The 2018 SEFA reported expenditures of $71,072 for CFDA 16.575, however, based on supporting documentation, actual expenditures were $41,564. The 2018 SEFA reported expenditures of $509,639 for CFDA 20.205, however, based on supporting documentation, actual expenditures were $357,961. The 2018 SEFA reported expenditures of $30,380 for CFDA 97.042, however, based on supporting documentation, actual expenditures were $12,949. Cause: The County Clerk did not prepare an accurate SEFA for the years ending December 31, 2019 and 2018. In most cases, this was caused by reporting the receipts of federal funds rather than the amount expended. 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, 2019 and 2018. 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. Federal reimbursement grants should be reported on the SEFA based on reimbursable expenditures made during the year.
Show full finding ▾Hide full finding ▴Federal Grantor: U.S. Department of Agriculture, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Public Safety, Missouri Department of Social Services, and Missouri Department of Transportation Federal CFDA Number: 10.902, 16.575, 20.205, 93.563 and 97.042 Program Title: Soil and Water Conservation, Crime Victim Assistance, Highway Planning and Construction, Child Support Enforcement and Emergency Management Performance Grants Pass-through Entity Identifying Number: 69-6424-13-001, 2016VOCA006NO, BRO-36, BRO-38, ER10214C009, and EMK-2018-EP-00003-016 Award Year: 2018 and 2019 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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. This finding was noted in the prior audit for the years ended December 31, 2017 and 2016 as item 2107-003. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2018 and 2019 annual budget documents contained errors in amounts of federal expenditures reported. Expenditures by the county were understated by $559,116 in 2019 and overstated by $208,582 in 2018. The 2019 SEFA did not report $569,814 of expenditures for CFDA 10.902. The 2019 SEFA reported expenditures of $49,264 for CFDA 16.575, however, based on supporting documentation, actual expenditures were $41,956. The 2019 SEFA reported expenditures of $124,497 for CFDA 93.563, however, based on supporting documentation, actual expenditures were $121,107. The 2018 SEFA reported expenditures of $603,352 for CFDA 10.902, however, based on supporting documentation, actual expenditures were $593,387. The 2018 SEFA reported expenditures of $71,072 for CFDA 16.575, however, based on supporting documentation, actual expenditures were $41,564. The 2018 SEFA reported expenditures of $509,639 for CFDA 20.205, however, based on supporting documentation, actual expenditures were $357,961. The 2018 SEFA reported expenditures of $30,380 for CFDA 97.042, however, based on supporting documentation, actual expenditures were $12,949. Cause: The County Clerk did not prepare an accurate SEFA for the years ending December 31, 2019 and 2018. In most cases, this was caused by reporting the receipts of federal funds rather than the amount expended. 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, 2019 and 2018. 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. Federal reimbursement grants should be reported on the SEFA based on reimbursable expenditures made during the year.
Finding Reference Number: 2019-005 Federal Agency: U.S. Department of Agriculture, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Program Name: Soil and Water Conservation, Crime Victim Assistance Grant, Highway Planning and Construction, Child Support Enforcement, and Emergency Management Performance Grants CFDA Number: 10.902, 16.575, 20.205, 93.563 and 97.042 Responsible Official: Christine Owen, County Clerk Views of Responsible Individuals: I will start with the fact that I was elected into the Clerk position in 2018 and had no training from my predecessor when I took office January 1, 2019. Previously, I was an assistant branch manager for our local bank. I had never worked in county government, but I had experience with city government from serving on the city council. I had to hire a new deputy clerk because the previous deputy clerk took a new position in the county?s license office. To say the least, I did not have anyone to show me how to do certain things in my office. I reached out to other county clerks to ask questions and thankfully they helped me out, but the SEFA was an area that I never got a good feel for what I needed to do or how important it was. The commissioners were not familiar with what needed to be reported on the SEFA and what numbers to use either. As 2020 started I became more familiar with getting the award letters for the grants as the Presiding Commissioner signed them, so that I would have them in preparation of the SEFA for the year. On the 2018 SEFA, I taught myself to do the budget from studying the 2018 budget and reports that were used to prepare it. Then I did the 2019 budget with what I learned. I used the CFDA numbers from the previous year and tried to sort out what figures we needed to report there. When the 2020 budget rolled around, I had figured out some things but still I didn?t have a good grasp on it. Through this audit of 2018-2019 I have learned more about the SEFA as I worked with the auditors. It is a learning process and I think I will be better equipped in preparing the SEFA.
2017-003
FAC accepted this audit on January 2, 2019 — management decision was due July 2, 2019.
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