EIN: 446000591
UEI: GSA_MIGRATION
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 11, 2022. 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 11, 2023 (1234 days ago).
What is a management decision? →The Schedule of Expenditures of Federal Awards (SEFA) reported by the County in the 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2021 SEFA and amount supported by underlying accounting records are summarized as follows: "See Schedule of Findings and Questioned Costs for chart/table" 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, 2021. 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 ▴2021-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: 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, Missouri State Treasurer?s Office, and Missouri Department of Public Safety Federal Assistance Listing Number: 20.205, 21.019, and 97.036 Program Title: Highway Planning and Construction; Coronavirus Relief Fund; Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: BRO-B089(32), 253, FEMA-4435DR-MO Award Year: 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. Condition: The Schedule of Expenditures of Federal Awards (SEFA) reported by the County in the 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2021 SEFA and amount supported by underlying accounting records are summarized as follows: "See Schedule of Findings and Questioned Costs for chart/table" 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, 2021. 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.
Finding Reference Number: 2021-002 Federal Agency: U.S. Department of Transportation, U.S. Department of the Treasury, and U.S. Department of Homeland Security Program Name: Highway Planning and Construction; Coronavirus Relief Fund; Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Assistance Listing Number: 20.205, 21.019, and 97.036 Responsible Official: Glenda Powell, County Clerk Views of Responsible Individuals: The County Clerk reported the DOT expenditure amount incorrectly on the SEFA schedule as well as inadvertently omitted the Treasury and DHS lines. Moving forward, the County Clerk will verify the amounts received and expended with the County Treasurer before submitting said SEFA schedule.
FAC accepted this audit on September 10, 2017 — management decision was due March 10, 2018.
GSA_MIGRATION
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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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