FAC Explorer

Audit 291554

FY End
2022-12-31
Total Expended
$5.69M
Findings
2
Programs
12
Organization: Howell County Missouri (MO)
Year: 2022 Accepted: 2024-02-21
Auditor: Deidiker Alvarado & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
370042 2022-001 Significant Deficiency - L
946484 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.88M Yes 1
10.665 Schools and Roads - Grants to States $268,607 - 0
93.563 Child Support Enforcement $171,673 - 0
16.710 Public Safety Partnership and Community Policing Grants $153,459 - 0
16.585 Drug Court Discretionary Grant Program $123,298 - 0
20.205 Highway Planning and Construction $25,074 - 0
14.288 Community Development Block Grant $18,541 - 0
97.042 Emergency Management Performance Grants $18,483 - 0
90.404 2018 Hava Election Security Grants $11,154 - 0
16.718 Edward Byrbe Memorial Justice Assistance Grant Program $9,425 - 0
20.600 State and Community Highway Safety $6,552 - 0
93.564 Child Support Enforcement Research $1,000 - 0

Contacts

Name Title Type
KKHBWU8LXQX4 Kelly Waggoner Auditee
4172562591 Floyd Deidiker Auditor
No contacts on file

Notes to SEFA

Title: NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Accounting Policies: NOTE I – BASIS OF PRESENTATION 1. Significant Accounting Policies The accompanying Schedule of Expenditures of Federal Awards is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: THE COUNTY USED THE INDIRECT COSTS AMOUNTS STIPULATED IN THE GRANT AGREEMENTS. NOTE I – BASIS OF PRESENTATION
Title: NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Accounting Policies: NOTE I – BASIS OF PRESENTATION 1. Significant Accounting Policies The accompanying Schedule of Expenditures of Federal Awards is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: THE COUNTY USED THE INDIRECT COSTS AMOUNTS STIPULATED IN THE GRANT AGREEMENTS. 1.      Significant Accounting Policies
Title: NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Accounting Policies: NOTE I – BASIS OF PRESENTATION 1. Significant Accounting Policies The accompanying Schedule of Expenditures of Federal Awards is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: THE COUNTY USED THE INDIRECT COSTS AMOUNTS STIPULATED IN THE GRANT AGREEMENTS. The accompanying Schedule of Expenditures of Federal Awards is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
Title: NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Accounting Policies: NOTE I – BASIS OF PRESENTATION 1. Significant Accounting Policies The accompanying Schedule of Expenditures of Federal Awards is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: THE COUNTY USED THE INDIRECT COSTS AMOUNTS STIPULATED IN THE GRANT AGREEMENTS. 2.      De Minimis Indirect Cost
Title: NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Accounting Policies: NOTE I – BASIS OF PRESENTATION 1. Significant Accounting Policies The accompanying Schedule of Expenditures of Federal Awards is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: THE COUNTY USED THE INDIRECT COSTS AMOUNTS STIPULATED IN THE GRANT AGREEMENTS. The County elected not to use the 10% de minimis indirect cost rate.

Finding Details

Finding 2022-001
Managements Response: The County Commission agreed with the audit finding and has implemented a process to Data Collection Form information is submitted within the 9 month time frame.
Finding 2022-001
Managements Response: The County Commission agreed with the audit finding and has implemented a process to Data Collection Form information is submitted within the 9 month time frame.