EIN: 446000497
UEI: WB22RESRVEZ1
Audited by: McBride, Lock & Associates, LLC
Oversight agency: 20 [Department of Transportation]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 20, 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 August 20, 2026 (14 days ago).
What is a management decision? →FAC accepted this audit on February 18, 2026 — management decision was due August 18, 2026.
The schedule 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. Additionally, the Community Development Block Grants through the U.S. Department of Housing and Urban Development was incorrectly reported as a U.S. Department of the Treasury program labeled as “PWSD #2 Grant”. Discrepancies in amounts reported on the 2022 SEFA and amount supported by accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount supported by 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. The discrepancies were a result of reporting federal receipts rather than expenditures for Coronavirus State and Local Fiscal Recovery Funds, Emergency Management Performance Grants, and Highway Planning and Construction. 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 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 ▴2022-004: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Housing and Urban Development, U.S. Department of Transportation, U.S. Department of the Treasury, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Transportation, and Missouri Department of Public Safety, Missouri Secretary of State Federal CFDA Number:14.228, 20.205, 21.019, 21.027, and 97.042 Program Title: Community Development Block Grants; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Emergency management Performance Grants Pass-through Entity Identifying Number:B-17-DC-29-0001, BRO-B031(34), BRO-B031(38), BRO-B031(39), BRO-B031(40), BRO-B031(41), BRO-B031(42), EMK-2022-EP-0004-035 Award Year: 2021 and 2022 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. Condition: The schedule 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. Additionally, the Community Development Block Grants through the U.S. Department of Housing and Urban Development was incorrectly reported as a U.S. Department of the Treasury program labeled as “PWSD #2 Grant”. Discrepancies in amounts reported on the 2022 SEFA and amount supported by accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount supported by 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. The discrepancies were a result of reporting federal receipts rather than expenditures for Coronavirus State and Local Fiscal Recovery Funds, Emergency Management Performance Grants, and Highway Planning and Construction. 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 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.
This was a simple mistake in reporting the SEFA revenue instead of the expenditures. Since discovering expenditures are required this will not be an issue going forward.
FAC accepted this audit on October 14, 2021 — management decision was due April 14, 2022.
FAC accepted this audit on July 1, 2020 — management decision was due January 1, 2021.
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Show full finding ▾Hide full finding ▴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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