Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Transportation
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN Number: 20.205
Award Year: 2021
Questioned Costs: None
Criteria: Federal award requirements state that recipients receiving advances of federal funds must implement procedures to minimize the time elapsing between the receipt of federal funds and the disbursement of the funds. BRO program regulations state that Local Public Agencies (Lawrence County) must “develop cash management procedures to ensure payment is made to the contractor/consultant within two (2) business days of receipt of funds from MoDOT.”
Condition: Our review of BRO program related reimbursement requests and disbursements noted an instance in which the County requested $254,746 on October 27, 2020 and received the funds on December 7, 2020. However, the payment was not remitted to the construction company until January 14, 2021.
Cause: The cover page of the invoice reimbursement request reported $263,812 on the cover page, the federal reimbursement portion on the following page reported $9,066. However, there was an additional page that contains the invoice from the construction company for $254,746, which was overlooked by the County when payments were remitted in 2020.
Effect: The invoice amounts occurred in 2020, but due to the timing difference, the amounts were disbursed in the following fiscal year. Additionally, non-compliance with Uniform Guidance could result in penalties or impact eligibility for future federal grants.
Recommendation: We recommend that the County implement procedures to ensure that federal funds are disbursed in a timely manner in accordance with federal regulations and the terms and conditions of federal awards.
Federal Grantor: U.S. Department of Transportation
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN Number: 20.205
Award Year: 2021
Questioned Costs: None
Criteria: Federal award requirements state that recipients receiving advances of federal funds must implement procedures to minimize the time elapsing between the receipt of federal funds and the disbursement of the funds. BRO program regulations state that Local Public Agencies (Lawrence County) must “develop cash management procedures to ensure payment is made to the contractor/consultant within two (2) business days of receipt of funds from MoDOT.”
Condition: Our review of BRO program related reimbursement requests and disbursements noted an instance in which the County requested $254,746 on October 27, 2020 and received the funds on December 7, 2020. However, the payment was not remitted to the construction company until January 14, 2021.
Cause: The cover page of the invoice reimbursement request reported $263,812 on the cover page, the federal reimbursement portion on the following page reported $9,066. However, there was an additional page that contains the invoice from the construction company for $254,746, which was overlooked by the County when payments were remitted in 2020.
Effect: The invoice amounts occurred in 2020, but due to the timing difference, the amounts were disbursed in the following fiscal year. Additionally, non-compliance with Uniform Guidance could result in penalties or impact eligibility for future federal grants.
Recommendation: We recommend that the County implement procedures to ensure that federal funds are disbursed in a timely manner in accordance with federal regulations and the terms and conditions of federal awards.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services.
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994
Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019
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.
This finding was noted in the prior audit for the year ended December 31, 2020 as item 2020-002.
Condition: The schedules 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. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount 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 both the years ended December 31, 2022 and 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.
Federal Grantor: U.S. Department of Transportation
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN Number: 20.205
Award Year: 2021
Questioned Costs: None
Criteria: Federal award requirements state that recipients receiving advances of federal funds must implement procedures to minimize the time elapsing between the receipt of federal funds and the disbursement of the funds. BRO program regulations state that Local Public Agencies (Lawrence County) must “develop cash management procedures to ensure payment is made to the contractor/consultant within two (2) business days of receipt of funds from MoDOT.”
Condition: Our review of BRO program related reimbursement requests and disbursements noted an instance in which the County requested $254,746 on October 27, 2020 and received the funds on December 7, 2020. However, the payment was not remitted to the construction company until January 14, 2021.
Cause: The cover page of the invoice reimbursement request reported $263,812 on the cover page, the federal reimbursement portion on the following page reported $9,066. However, there was an additional page that contains the invoice from the construction company for $254,746, which was overlooked by the County when payments were remitted in 2020.
Effect: The invoice amounts occurred in 2020, but due to the timing difference, the amounts were disbursed in the following fiscal year. Additionally, non-compliance with Uniform Guidance could result in penalties or impact eligibility for future federal grants.
Recommendation: We recommend that the County implement procedures to ensure that federal funds are disbursed in a timely manner in accordance with federal regulations and the terms and conditions of federal awards.
Federal Grantor: U.S. Department of Transportation
Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services.
Federal ALN Number: 20.205
Award Year: 2021
Questioned Costs: None
Criteria: Federal award requirements state that recipients receiving advances of federal funds must implement procedures to minimize the time elapsing between the receipt of federal funds and the disbursement of the funds. BRO program regulations state that Local Public Agencies (Lawrence County) must “develop cash management procedures to ensure payment is made to the contractor/consultant within two (2) business days of receipt of funds from MoDOT.”
Condition: Our review of BRO program related reimbursement requests and disbursements noted an instance in which the County requested $254,746 on October 27, 2020 and received the funds on December 7, 2020. However, the payment was not remitted to the construction company until January 14, 2021.
Cause: The cover page of the invoice reimbursement request reported $263,812 on the cover page, the federal reimbursement portion on the following page reported $9,066. However, there was an additional page that contains the invoice from the construction company for $254,746, which was overlooked by the County when payments were remitted in 2020.
Effect: The invoice amounts occurred in 2020, but due to the timing difference, the amounts were disbursed in the following fiscal year. Additionally, non-compliance with Uniform Guidance could result in penalties or impact eligibility for future federal grants.
Recommendation: We recommend that the County implement procedures to ensure that federal funds are disbursed in a timely manner in accordance with federal regulations and the terms and conditions of federal awards.