Audit 295008

FY End

2022-12-31

Total Expended

$6.37M

Findings

Programs

Organization: Camden County (MO)

Year: 2022 Accepted: 2024-03-13

Auditor: Daniel Jones & Associates

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
375956	2022-001	Significant Deficiency	Yes	P
375957	2022-001	Significant Deficiency	Yes	P
375958	2022-001	Significant Deficiency	Yes	P
375959	2022-001	Significant Deficiency	Yes	P
375960	2022-001	Significant Deficiency	Yes	P
375961	2022-001	Significant Deficiency	Yes	P
375962	2022-001	Significant Deficiency	Yes	P
375963	2022-001	Significant Deficiency	Yes	P
375964	2022-001	Significant Deficiency	Yes	P
375965	2022-001	Significant Deficiency	Yes	P
375966	2022-001	Significant Deficiency	Yes	P
375967	2022-001	Significant Deficiency	Yes	P
375968	2022-001	Significant Deficiency	Yes	P
375969	2022-001	Significant Deficiency	Yes	P
375970	2022-001	Significant Deficiency	Yes	P
375971	2022-001	Significant Deficiency	Yes	P
375972	2022-001	Significant Deficiency	Yes	P
375973	2022-001	Significant Deficiency	Yes	P
375974	2022-001	Significant Deficiency	Yes	P
375975	2022-001	Significant Deficiency	Yes	P
375976	2022-001	Significant Deficiency	Yes	P
375977	2022-001	Significant Deficiency	Yes	P
375978	2022-001	Significant Deficiency	Yes	P
375979	2022-001	Significant Deficiency	Yes	P
375980	2022-001	Significant Deficiency	Yes	P
375981	2022-001	Significant Deficiency	Yes	P
375982	2022-001	Significant Deficiency	Yes	P
375983	2022-001	Significant Deficiency	Yes	P
375984	2022-001	Significant Deficiency	Yes	P
375985	2022-001	Significant Deficiency	Yes	P
375986	2022-001	Significant Deficiency	Yes	P
375987	2022-001	Significant Deficiency	Yes	P
375988	2022-001	Significant Deficiency	Yes	P
952398	2022-001	Significant Deficiency	Yes	P
952399	2022-001	Significant Deficiency	Yes	P
952400	2022-001	Significant Deficiency	Yes	P
952401	2022-001	Significant Deficiency	Yes	P
952402	2022-001	Significant Deficiency	Yes	P
952403	2022-001	Significant Deficiency	Yes	P
952404	2022-001	Significant Deficiency	Yes	P
952405	2022-001	Significant Deficiency	Yes	P
952406	2022-001	Significant Deficiency	Yes	P
952407	2022-001	Significant Deficiency	Yes	P
952408	2022-001	Significant Deficiency	Yes	P
952409	2022-001	Significant Deficiency	Yes	P
952410	2022-001	Significant Deficiency	Yes	P
952411	2022-001	Significant Deficiency	Yes	P
952412	2022-001	Significant Deficiency	Yes	P
952413	2022-001	Significant Deficiency	Yes	P
952414	2022-001	Significant Deficiency	Yes	P
952415	2022-001	Significant Deficiency	Yes	P
952416	2022-001	Significant Deficiency	Yes	P
952417	2022-001	Significant Deficiency	Yes	P
952418	2022-001	Significant Deficiency	Yes	P
952419	2022-001	Significant Deficiency	Yes	P
952420	2022-001	Significant Deficiency	Yes	P
952421	2022-001	Significant Deficiency	Yes	P
952422	2022-001	Significant Deficiency	Yes	P
952423	2022-001	Significant Deficiency	Yes	P
952424	2022-001	Significant Deficiency	Yes	P
952425	2022-001	Significant Deficiency	Yes	P
952426	2022-001	Significant Deficiency	Yes	P
952427	2022-001	Significant Deficiency	Yes	P
952428	2022-001	Significant Deficiency	Yes	P
952429	2022-001	Significant Deficiency	Yes	P
952430	2022-001	Significant Deficiency	Yes	P

Programs

ALN	Program	Spent	Major	Findings
21.027	Coronavirus State and Local Fiscal Recovery Funds	$3.09M	Yes	1
14.228	Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii	$661,020	Yes	1
20.205	Highway Planning and Construction	$258,724	-	1
97.036	Disaster Grants - Public Assistance (presidentially Declared Disasters)	$165,107	-	1
16.738	Edward Byrne Memorial Justice Assistance Grant Program	$163,091	-	1
16.710	Public Safety Partnership and Community Policing Grants	$137,723	-	1
93.563	Child Support Enforcement	$135,605	-	1
21.016	Equitable Sharing	$108,675	-	1
93.767	Children's Health Insurance Program	$105,138	-	1
20.600	State and Community Highway Safety	$93,778	-	1
16.575	Crime Victim Assistance	$88,159	-	1
93.268	Immunization Cooperative Agreements	$65,009	-	1
10.557	Special Supplemental Nutrition Program for Women, Infants, and Children	$40,160	-	1
93.069	Public Health Emergency Preparedness	$31,857	-	1
97.042	Emergency Management Performance Grants	$23,633	-	1
93.994	Maternal and Child Health Services Block Grant to the States	$21,581	-	1
16.034	Coronavirus Emergency Supplemental Funding Program	$16,518	-	1
93.323	Epidemiology and Laboratory Capacity for Infectious Diseases (elc)	$7,801	-	1
20.616	National Priority Safety Programs	$4,909	-	1
97.128	National Cyber Security Awareness	$2,276	-	1
20.607	Alcohol Open Container Requirements	$2,184	-	1
93.575	Child Care and Development Block Grant	$1,740	-	1

Contacts

Name	Title	Type
Y4KGFBG6Z8N4	Jimmy Laughlin	Auditee
5733464440	Jamie Bahr	Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the regulatory basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The County of Camden has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the County of Camden under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative 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 of Camden, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the County of Camden.

Title: NOTE 4 - SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the regulatory basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The County of Camden has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The County did not provide any federal awards to subrecipients during the year ended December 31, 2022.

Title: NOTE 5 - DONATED PERSONAL PROTECTIVE EQUIPMENT (PPE) (UNAUDITED) Accounting Policies: Expenditures reported on the Schedule are reported on the regulatory basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The County of Camden has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The County did not receive any donated personal protective equipment during the year ended December 31, 2022.

Audit 295008

Organization Exclusion Status:

Findings

Programs

Contacts

Notes to SEFA

Finding Details