FAC Explorer

Audit 294294

FY End
2021-12-31
Total Expended
$23.38M
Findings
4
Programs
40
Organization: Saint Charles County, Missouri (MO)
Year: 2021 Accepted: 2024-03-08
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
374620 2021-002 Significant Deficiency - L
374621 2021-003 Significant Deficiency - L
951062 2021-002 Significant Deficiency - L
951063 2021-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $4.68M Yes 1
21.019 Covid-19: Coronavirus Relief Fund $4.23M Yes 0
59.075 Shuttered Venue Operators Grant Program $2.90M Yes 0
14.218 Community Development Block Grants/entitlement Grants $1.00M Yes 1
16.543 Missing Children's Assistance $499,856 - 0
93.767 Children's Health Insurance Program $450,532 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $385,225 - 0
17.278 Wia Dislocated Worker Formula Grants $376,964 - 0
93.563 Child Support Enforcement $297,782 - 0
14.879 Mainstream Vouchers $275,910 - 0
93.268 Immunization Cooperative Agreements $210,884 - 0
93.069 Public Health Emergency Preparedness $156,144 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $123,949 - 0
93.667 Social Services Block Grant $98,871 - 0
16.575 Crime Victim Assistance $74,906 - 0
97.042 Emergency Management Performance Grants $69,208 - 0
12.106 Flood Control Projects $62,472 - 0
16.922 Equitable Sharing Program $56,191 Yes 0
12.112 Payments to States in Lieu of Real Estate Taxes $52,806 - 0
14.896 Family Self-Sufficiency Program $47,834 - 0
16.320 Services for Trafficking Victims $43,932 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $40,810 - 0
95.001 High Intensity Drug Trafficking Areas Program $28,860 - 0
15.226 Payments in Lieu of Taxes $28,802 - 0
16.U00 Cost Reimbursement Agreement-Hybrid Task Force $25,267 - 0
20.106 Airport Improvement Program $23,000 - 0
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $21,722 - 0
16.U00 Cost Reimbursement Agreement-Child Exploitation Task Force $20,066 - 0
93.575 Child Care and Development Block Grant $19,355 - 0
14.871 Covid-19: Section 8 Housing Choice Vouchers $18,252 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $17,572 - 0
17.259 Wia Youth Activities $13,182 - 0
96.006 Supplemental Security Income $12,000 - 0
20.205 Highway Planning and Construction $10,543 - 0
20.600 State and Community Highway Safety $7,148 - 0
16.111 Organized Crime Drug Enforcement Task Force $5,922 - 0
16.741 Dna Backlog Reduction Program $1,807 - 0
17.225 Unemployment Insurance $1,082 - 0
97.067 Homeland Security Grant Program $1,000 - 0
17.258 Wia Adult Program $47 - 0

Contacts

Name Title Type
F4FZVKGQMS38 Tracy Bayne Auditee
6369497900 Andrew Zebell Auditor
No contacts on file

Notes to SEFA

Title: Donated Personal Protective Equipment (Unaudited) Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the County under programs of the federal government for the year ended December 31, 2021. The County's reporting entity is defined in Note 1 to the County's financial statements. The information reported in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The County did not receive any donated personal protective equipment during the year ended December 31, 2021.
Title: Loans/Loan Guarantees Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the County under programs of the federal government for the year ended December 31, 2021. The County's reporting entity is defined in Note 1 to the County's financial statements. The information reported in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The County did not have any loans or loan guarantees outstanding at December 31, 2021.
Title: Insurance Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the County under programs of the federal government for the year ended December 31, 2021. The County's reporting entity is defined in Note 1 to the County's financial statements. The information reported in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The County did not have any federal insurance in effect during the fiscal year ended December 31, 2021.
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the County under programs of the federal government for the year ended December 31, 2021. The County's reporting entity is defined in Note 1 to the County's financial statements. The information reported in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures reported on the Schedule are reported on the accrual basis of accounting which is described in Note 1 to the C ounty's financial statements. Such expenditures are recognized following , as applicable, either the cost principles in OMB Circular A87, Cost Principles for State, Local, and Indian Tribal Governments, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable of are limited as to reimbursements.
Title: Nonmonetary Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the County under programs of the federal government for the year ended December 31, 2021. The County's reporting entity is defined in Note 1 to the County's financial statements. The information reported in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The County did not receive any nonmonetary assistance during the year ended December 31, 2021.

Finding Details

Finding 2021-002
2021-002 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Section 8 Housing Choice Vouchers Assistance Linsting Number 14.871 Fereal Award Identification Number and Year: MO227, 2021 Pass-through Entity N/A Questioned Costs None Types of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2021 award year. The County has one subrecipient requiring FFATA reporting. Cause The county was unaware of the FFATA reporting requirement. Effect Submitting FFATA reports is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation We recommend the agency implement a process that includes tracking timely submission of the FFATA reports and training employees on the FFATA reporting requirements Repeat Finding No Views Responsible Officials There is no disagreement with the audit finding
Finding 2021-003
2021-003 FFATA Reporting Federal Agency U.S. Department of Housing and Urban Development Federal program Name Community Development Block Grants Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-21-UC-29-0003, 2021 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2021 award year. The County has five subrecipients requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Submitting FFATA reports is mandatory so that FSRS has accurateinformation. Failure to submit reports could result in losing grants due to noncompliance. Reccomendation We reccomend the agency implement a process that includes tracking timely submission of the FFATA reports and training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2021-002
2021-002 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Section 8 Housing Choice Vouchers Assistance Linsting Number 14.871 Fereal Award Identification Number and Year: MO227, 2021 Pass-through Entity N/A Questioned Costs None Types of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2021 award year. The County has one subrecipient requiring FFATA reporting. Cause The county was unaware of the FFATA reporting requirement. Effect Submitting FFATA reports is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation We recommend the agency implement a process that includes tracking timely submission of the FFATA reports and training employees on the FFATA reporting requirements Repeat Finding No Views Responsible Officials There is no disagreement with the audit finding
Finding 2021-003
2021-003 FFATA Reporting Federal Agency U.S. Department of Housing and Urban Development Federal program Name Community Development Block Grants Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-21-UC-29-0003, 2021 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2021 award year. The County has five subrecipients requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Submitting FFATA reports is mandatory so that FSRS has accurateinformation. Failure to submit reports could result in losing grants due to noncompliance. Reccomendation We reccomend the agency implement a process that includes tracking timely submission of the FFATA reports and training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding.