EIN: 446000585
UEI: DC5KCZ6J5D85
Audited by: Williams-Keepers, LLC
Oversight agency: 21 [Department of the Treasury]
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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 October 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 April 27, 2026 (130 days ago).
What is a management decision? →FAC accepted this audit on August 16, 2023 — management decision was due February 16, 2024.
FAC accepted this audit on April 21, 2022 — management decision was due October 21, 2022.
Through auditing procedures, we were able to correct and support the amounts reported on the Schedule of Expenditures of Federal Awards. Prior to these corrections, the Schedule of Expenditures of Federal Awards was prepared with incorrect financial information. Cause: Adequate emphasis was not placed on the preparation of the Schedule of Expenditures of Federal Awards. Effect: No control monitoring or control over federal expenditures reporting, as required by Governmental Accounting and Financial Reporting Standards. Questioned Costs: Not applicable. Context: During the audit of federal programs, we discovered a number of errors related to the Schedule of Expenditures of Federal Awards. Repeat Finding: This finding is repeated from prior year finding 2019-003. Recommendation: The County should implement procedures to ensure that the Schedule of Expenditures of Federal Awards is prepared in accordance with federal requirements. The County should continue in its efforts to establish an accounting system that will capture grant transactions in a manner sufficient to readily report the necessary information required on the Schedule of Expenditures of Federal Awards. Views of responsible officials: Title 2 U.S. Code of Federal Regulations Part 200 will be reviewed and training sessions will be initiated by the County Clerk's office. The County Clerk is working towards capturing grant transactions in a manner sufficient to readily report the necessary information required on the SEFA by creating a Grant Checklist form for the next audit period. The expected completion date is December 31, 2021. The phone number for the County Clerk's office is (417) 326-4031.
Show full finding ▾Hide full finding ▴Federal Grantor: All programs, Pass-Through Grantor: All programs, Federal CFDA Number: All programs, Program Title: All programs, Pass-Through Entity Identifying Number: All programs, Type of Finding: Other information - Significant Deficiency; Information on the federal program: The Schedule of Expenditures of Federal Awards contained errors. Criteria: The Uniform Guidance requires the auditee to prepare the Schedule of Expenditures of Federal Awards in accordance with 2 CFR Section 200.502, Basis for Determining Federal Awards Expended. Condition: Through auditing procedures, we were able to correct and support the amounts reported on the Schedule of Expenditures of Federal Awards. Prior to these corrections, the Schedule of Expenditures of Federal Awards was prepared with incorrect financial information. Cause: Adequate emphasis was not placed on the preparation of the Schedule of Expenditures of Federal Awards. Effect: No control monitoring or control over federal expenditures reporting, as required by Governmental Accounting and Financial Reporting Standards. Questioned Costs: Not applicable. Context: During the audit of federal programs, we discovered a number of errors related to the Schedule of Expenditures of Federal Awards. Repeat Finding: This finding is repeated from prior year finding 2019-003. Recommendation: The County should implement procedures to ensure that the Schedule of Expenditures of Federal Awards is prepared in accordance with federal requirements. The County should continue in its efforts to establish an accounting system that will capture grant transactions in a manner sufficient to readily report the necessary information required on the Schedule of Expenditures of Federal Awards. Views of responsible officials: Title 2 U.S. Code of Federal Regulations Part 200 will be reviewed and training sessions will be initiated by the County Clerk's office. The County Clerk is working towards capturing grant transactions in a manner sufficient to readily report the necessary information required on the SEFA by creating a Grant Checklist form for the next audit period. The expected completion date is December 31, 2021. The phone number for the County Clerk's office is (417) 326-4031.
Finding 2020-003: Contact person(s) responsible for corrective action: Rachel Lightfoot, County Clerk Corrective action planned: Title 2 U.S. Code of Federal Regulations Part 200 will be reviewed and, if necessary, training sessions will be initiated by the County Clerk's office. The County Clerk is working towards capturing grant transactions in a manner more sufficient to readily report the necessary information required on the SEFA by the next audit period. The phone number for the County Clerk's office is (417) 326-4031. Anticipated completion date: December 31, 2022
2019-003
FAC accepted this audit on September 13, 2020 — management decision was due March 13, 2021.
During our audit, we noted the SEFA contained errors. The County's current internal controls over SEFA reporting are not sufficient enough to ensure correct SEFA reporting. Cause: Management did not follow reporting requirements related to the Schedule of Expenditures of Federal Awards. Effect: Federal expenditures reported in the SEFA were incorrect. Recommendation: We recommend management develop internal controls over reporting and consult with external consultants, if possible, to ensure an accurate SEFA is prepared. Management's Response: Title 2 U.S. Code of Federal Regulations Part 200 is being reviewed and training sessions will be initiated by the County Clerk's office. The County Clerk is working towards capturing grant transactions in a manner sufficient to readily report the necessary information required on the SEFA by the next audit period. The expected completion date is December 31, 2020. The phone number for the County Clerk's office is (417) 326-4031.
Show full finding ▾Hide full finding ▴Federal Grantor: All Programs. Pass-through Grantor: All Programs. Federal CFDA Number: All Programs. Program Title: All Programs. Criteria: Title 2 U.S. Code of Federal Regulations Part 200 requires auditees to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA) containing awards expended, CFDA title and number, award number, name of the Federal agency, name of pass-through entity, and awards paid to subrecipients. Condition: During our audit, we noted the SEFA contained errors. The County's current internal controls over SEFA reporting are not sufficient enough to ensure correct SEFA reporting. Cause: Management did not follow reporting requirements related to the Schedule of Expenditures of Federal Awards. Effect: Federal expenditures reported in the SEFA were incorrect. Recommendation: We recommend management develop internal controls over reporting and consult with external consultants, if possible, to ensure an accurate SEFA is prepared. Management's Response: Title 2 U.S. Code of Federal Regulations Part 200 is being reviewed and training sessions will be initiated by the County Clerk's office. The County Clerk is working towards capturing grant transactions in a manner sufficient to readily report the necessary information required on the SEFA by the next audit period. The expected completion date is December 31, 2020. The phone number for the County Clerk's office is (417) 326-4031.
Corrective Action Plan ? 2019-003 Finding: Management has not implemented internal controls related to the preparation of the Schedule of Expenditures of Federal Awards (SEFA). During our audit we noted the SEFA contained errors. Contact Person Responsible for Corrective Action: Polk County Clerk Corrective Action Planned: Title 2 U.S. Code of Federal Regulations Part 200 is being reviewed and training sessions will be initiated by the County Clerk's office. The County Clerk is working towards capturing grant transactions in a manner sufficient to readily report the necessary information required on the SEFA by the next audit period. Anticipated Completion Date: December 31, 2020
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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