EIN: 446000604
UEI: KNFDAJHLDBV8
Audited by: STOPP & VANHOY CPAS AND BUSINESS ADVISORS LLC
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 23, 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 23, 2026 (67 days ago).
What is a management decision? →During our audit, we noted that the Schedule of Expenditures of Federal Awards contained errors. The City's current internal controls over Schedule of Expenditures of Federal Awards reporting are not sufficient enough to ensure correct reporting. Cause: Management failed to follow reporting requirements related to the Schedule of Expenditures of Federal Awards. Effect: Federal expenditures reported in the Schedule of Expenditures of Federal Awards were incorrect. Recommendation: We recommend management develop internal controls over reporting and consult with external consultants, if necessary, to ensure an accurate Schedule of Expenditures of Federal Awards is prepared. Management's Response: We will develop internal controls over reporting and will consult with external consultants, if necessary, to ensure preparation of an accurate Schedule of Expenditures of Federal Awards.
Show full finding ▾Hide full finding ▴Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires auditees to prepare an accurate Schedule of Expenditures of Federal Awards containing awards expended, assistance listing 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 that the Schedule of Expenditures of Federal Awards contained errors. The City's current internal controls over Schedule of Expenditures of Federal Awards reporting are not sufficient enough to ensure correct reporting. Cause: Management failed to follow reporting requirements related to the Schedule of Expenditures of Federal Awards. Effect: Federal expenditures reported in the Schedule of Expenditures of Federal Awards were incorrect. Recommendation: We recommend management develop internal controls over reporting and consult with external consultants, if necessary, to ensure an accurate Schedule of Expenditures of Federal Awards is prepared. Management's Response: We will develop internal controls over reporting and will consult with external consultants, if necessary, to ensure preparation of an accurate Schedule of Expenditures of Federal Awards.
We will develop internal controls over reporting and will consult with external consultants, if necessary, to ensure preparation of an accurate Schedule of Expenditures of Federal Awards.
2023-002
During our testing, it was noted that the County did not have adequate controls designed to ensure that suspension and debarment requirements were being met. Context: Of the 3 vendors tested, we noted that all 3 were not verified by the County or certifications from the vendors were not collected to ensure the vendors were neither suspended or debarred. Cause: The County has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements outlined. Effect: Failure to obtain the required certifications or perform verification procedures with SAM.gov could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs. Recommendation: We recommend that the County implement internal controls to ensure that suspension and debarment assessments are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment verification is performed. Management's Response: We will implement internal controls to ensure that suspension and debarment assessments are performed during the procurement and contracting phase, and we will retain sufficient documentation to evidence that suspension and debarment verficiation is performed.
Show full finding ▾Hide full finding ▴Criteria: Title 2 U.S. Code of Federal Regulations Part 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party. Condition: During our testing, it was noted that the County did not have adequate controls designed to ensure that suspension and debarment requirements were being met. Context: Of the 3 vendors tested, we noted that all 3 were not verified by the County or certifications from the vendors were not collected to ensure the vendors were neither suspended or debarred. Cause: The County has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements outlined. Effect: Failure to obtain the required certifications or perform verification procedures with SAM.gov could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs. Recommendation: We recommend that the County implement internal controls to ensure that suspension and debarment assessments are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment verification is performed. Management's Response: We will implement internal controls to ensure that suspension and debarment assessments are performed during the procurement and contracting phase, and we will retain sufficient documentation to evidence that suspension and debarment verficiation is performed.
We will implement internal controls to ensure that suspension and debarment assessments are performed during the procurement and contracting phase, and we will retain sufficient documentation to evidence that suspension and debarment verficiation is performed.
FAC accepted this audit on December 30, 2024 — management decision was due June 30, 2025.
During our audit, we noted that the Schedule of Expenditures of Federal Awards contained errors. The City's current internal controls over Schedule of Expenditures of Federal Awards reporting are not sufficient enough to ensure correct reporting. Cause: Management failed to follow reporting requirements related to the Schedule of Expenditures of Federal Awards. Effect: Federal expenditures reported in the Schedule of Expenditures of Federal Awards were incorrect. Recommendation: We recommend management develop internal controls over reporting and consult with external consultants, if necessary, to ensure an accurate Schedule of Expenditures of Federal Awards is prepared. County officers and employees have diligently tried to maintain sufficient records so that the SEFA can be accurately completed. The County Clerk is working toward capturing grant transactions in a manner sufficient to readily report the necessary information required on the SEFA by the next audit period. The telephone number for the County Clerk is (417) 357-6127.
Show full finding ▾Hide full finding ▴Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires auditees to prepare an accurate Schedule of Expenditures of Federal Awards containing awards expended, assistance listing 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 that the Schedule of Expenditures of Federal Awards contained errors. The City's current internal controls over Schedule of Expenditures of Federal Awards reporting are not sufficient enough to ensure correct reporting. Cause: Management failed to follow reporting requirements related to the Schedule of Expenditures of Federal Awards. Effect: Federal expenditures reported in the Schedule of Expenditures of Federal Awards were incorrect. Recommendation: We recommend management develop internal controls over reporting and consult with external consultants, if necessary, to ensure an accurate Schedule of Expenditures of Federal Awards is prepared. County officers and employees have diligently tried to maintain sufficient records so that the SEFA can be accurately completed. The County Clerk is working toward capturing grant transactions in a manner sufficient to readily report the necessary information required on the SEFA by the next audit period. The telephone number for the County Clerk is (417) 357-6127.
County officers and employees have diligently tried to maintain sufficient records so that the SEFA can be accurately completed. The County Clerk is working toward capturing grant transactions in a manner sufficient to readily report the necessary information required on the SEFA by the next audit period. The telephone number for the County Clerk is (417) 357-6127.
FAC accepted this audit on October 20, 2023 — management decision was due April 20, 2024.
FAC accepted this audit on July 18, 2022 — management decision was due January 18, 2023.
FAC accepted this audit on July 6, 2021 — management decision was due January 6, 2022.
The Schedule of Expenditures of Federal Awards (SEFA) contained errors. The County's current internal controls over SEFA reporting are not sufficient enough to ensure correct SEFA reporting. This finding is a repeat finding and was reported in the previous audit as finding 2018-003. 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 outside accountants, if possible, to ensure an accurate SEFA is prepared. Management's Response: County officers and employees have diligently tried to maintain sufficient records so that the SEFA can be accurately completed. 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 County is also going to consider retaining an expert/consultant to assist in completing the next SEFA. The expected completion date is December 31, 2021. The phone number for the County Clerk is (417) 357-6127.
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 awarding agency, name of pass-through entity, and awards paid to subrecipients. Condition: The Schedule of Expenditures of Federal Awards (SEFA) contained errors. The County's current internal controls over SEFA reporting are not sufficient enough to ensure correct SEFA reporting. This finding is a repeat finding and was reported in the previous audit as finding 2018-003. 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 outside accountants, if possible, to ensure an accurate SEFA is prepared. Management's Response: County officers and employees have diligently tried to maintain sufficient records so that the SEFA can be accurately completed. 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 County is also going to consider retaining an expert/consultant to assist in completing the next SEFA. The expected completion date is December 31, 2021. The phone number for the County Clerk is (417) 357-6127.
County officers and employees have diligently tried to maintain sufficient records so that the SEFA can be accurately completed. 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 County is also going to consider retaining an expert/consultant to assist in completing the next SEFA. The expected completion date is December 31, 2021.
2018-003
FAC accepted this audit on August 14, 2019 — management decision was due February 14, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2016-003
FAC accepted this audit on April 30, 2018 — management decision was due October 30, 2018.
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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