EIN: 446000572
UEI: NLAWDZKLKUY5
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 December 12, 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 June 12, 2026 (87 days ago).
What is a management decision? →The SEFA reported by the County in the 2024 annual budget document contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2024 SEFA and amounts 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 the year ended December 31, 2024. 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 ▴2024-001: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Transportation, U.S Department of the Treasury Pass-Through Grantor: Missouri Department of Transportation Federal Assistance Listing Number: 20.205, 21.027 Program Title: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: TAP-9900(144) Award Year: 2024 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. Condition: The SEFA reported by the County in the 2024 annual budget document contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2024 SEFA and amounts 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 the year ended December 31, 2024. 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.
After a review of the draft audit findings, Nodaway County shows that the original amount reported on the SEFA page was the full amount spent and should have only been the 75% (less the match amount which was paid through the Coronavirus State and Local Fiscal Recovery Funds). For future compliance, the County Clerk has already implemented a SEFA reporting spreadsheet to better track the expenditures of federal funds.
FAC accepted this audit on November 26, 2024 — management decision was due May 26, 2025.
FAC accepted this audit on February 26, 2024 — management decision was due August 26, 2024.
FAC accepted this audit on November 28, 2021 — management decision was due May 28, 2022.
Coronavirus Relief Fund expenditures paid by the County in December 2020 in the amount of $56,391 were not reported on the expenditure report submitted to the State of Missouri on January 21, 2021. The County reported and certified expenditures of $593,851 for December 2020, however, the general ledger supported $650,242 of expenditures. These expenditures were not certified and submitted to the State until September 22, 2021 when the error was brought to the County?s attention by the auditors. Cause: This was an administrative oversight by the County. The County did not create a separate fund for the CARES Act grant, but accounted for it in the General Revenue fund, which may have caused some confusion on the amount of expenditures. Effect: The proper amounts of expenditures were not timely reported to the State of Missouri, and therefore, were not accurately and timely reported to the U.S. Treasury Office of Inspector General. Recommendation: We recommend the County implement procedures to ensure expenditure report submissions to the State of Missouri are accurate and timely submitted.
Show full finding ▾Hide full finding ▴2020-002: Coronavirus Relief Fund Reporting Federal Grantor: U.S. Department of the Treasury Pass-Through Grantor: Missouri State Treasurer?s Office Federal CFDA Number: 21.019 Program Title: Coronavirus Relief Fund Pass-through Entity Identifying Number: 253-00209 Award Year: 2020 Questioned Costs: None Criteria: The 2020 OMB Uniform Guidance Compliance Supplement Addendum, Appendix XI, states that prime recipients, which would include the State of Missouri, are required to provide a quarterly Financial Progress Report to the U.S. Treasury Office of Inspector General. In order to facilitate the State?s reporting to the Treasury, the State of Missouri Expenditure Report Submission Schedule requires that expenditures made by Counties in December 2020 are reported by January 6, 2021. Condition: Coronavirus Relief Fund expenditures paid by the County in December 2020 in the amount of $56,391 were not reported on the expenditure report submitted to the State of Missouri on January 21, 2021. The County reported and certified expenditures of $593,851 for December 2020, however, the general ledger supported $650,242 of expenditures. These expenditures were not certified and submitted to the State until September 22, 2021 when the error was brought to the County?s attention by the auditors. Cause: This was an administrative oversight by the County. The County did not create a separate fund for the CARES Act grant, but accounted for it in the General Revenue fund, which may have caused some confusion on the amount of expenditures. Effect: The proper amounts of expenditures were not timely reported to the State of Missouri, and therefore, were not accurately and timely reported to the U.S. Treasury Office of Inspector General. Recommendation: We recommend the County implement procedures to ensure expenditure report submissions to the State of Missouri are accurate and timely submitted.
The missing lines from December pay out of funds from the CARES Act on one report were corrected and all funds balanced with BKD. That was the only report that was sent in late to correct the error. All other reports were sent in on time. The funds were set up with a separate bank account and separate fund numbers within General Revenue so that we could track what was spent. The only issue was payroll where employees who had COVID-19 or were quarantined were coded with the CARES Act fund numbers and we did not actually use the monies from CARES to pay all of these employees. It was decided that we had budgeted the payroll for these people so we used funds from General Revenue as was directed by the rules of CARES funding. Therefore, these employees? payroll records did not match the program but it did match our hand ledger and the bank account. I have since matched all reports and totals with BKD to balance.
FAC accepted this audit on February 28, 2019 — management decision was due August 28, 2019.
FAC accepted this audit on October 24, 2017 — management decision was due April 24, 2018.
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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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