FAC Explorer

Audit 295093

FY End
2023-06-30
Total Expended
$1.36M
Findings
2
Programs
8
Organization: New Madrid County Human Resources Council Community Partnership (MO)
Year: 2023 Accepted: 2024-03-14
Auditor: Beussink Hey Roe & Stroder LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
376070 2023-002 Material Weakness - I
952512 2023-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $499,989 Yes 1
93.667 Social Services Block Grant $172,319 - 0
93.556 Promoting Safe and Stable Families $128,038 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $94,010 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $63,367 - 0
21.023 Emergency Rental Assistance Program $53,278 - 0
93.558 Temporary Assistance for Needy Families $49,826 Yes 0
10.182 Local Food Purchase Assistance $19,110 - 0

Contacts

Name Title Type
NKNPEMSFY774 Tonya Vannasdall Auditee
5737582708 Jeffrey C. Stroder, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures repported on the Schedule are reported on the accrual 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. De Minimis Rate Used: Y Rate Explanation: New Madrid County Human Resources Council Community Partnership has elected to use the 10-percent 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 New Madrid County Human Resources Council Community Partnership under the programs of the federal government for the year ended June 30, 2023. 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, Cosst Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of New Madrid County Human Resources Council Community Partnership, it is not intended to and does not present the financial position, changes in net assets, or cash flows of New Madrid County Human Resources Council Community Partnership.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures repported on the Schedule are reported on the accrual 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. De Minimis Rate Used: Y Rate Explanation: New Madrid County Human Resources Council Community Partnership has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual 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.
Title: Indirect Cost Rate Accounting Policies: Expenditures repported on the Schedule are reported on the accrual 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. De Minimis Rate Used: Y Rate Explanation: New Madrid County Human Resources Council Community Partnership has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. New Madrid County Human Resources Council Community Partnership has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Subrecipients Accounting Policies: Expenditures repported on the Schedule are reported on the accrual 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. De Minimis Rate Used: Y Rate Explanation: New Madrid County Human Resources Council Community Partnership has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Of the federal expenditures presented in the Schedule, the Council provided federal awards to subrecipients as follows: Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crisis (93.391) $410,017; Temporary Assistane for Needy Families (TANF) (93.558) $35,601; John H. Chafee Foster Care Program for Successful Transition to Adulthood (93.674) $39,718.

Finding Details

Finding 2023-002
Criteria: When a sub-recipient of federal awards uses federal money to acquire goods and services expected to cost more than $25,000, the sub-recipient must determine that the vendor is not suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The Council purchased services from one vendor totaling greater than $25,000 that required the Council to determine the vendor's status with the federal government. The vendors were, in fact, not excluded parties, but the Council had no consistent internal control in place to make that determination before the disbursements were made. Cause: The Council was unaware of this requirement. Effect: The Organization did comply with the federal compliance requirements. However, internal controls were such that noncompliance could occur and go undetected. Questioned Costs: None. Context: Actual expenditures of the grant totaled $499,989. Repeat Finding: No. Recommendation: We recommend the Council verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Views of Responsible Officials: The Council will verify all vendors' status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000.
Finding 2023-002
Criteria: When a sub-recipient of federal awards uses federal money to acquire goods and services expected to cost more than $25,000, the sub-recipient must determine that the vendor is not suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The Council purchased services from one vendor totaling greater than $25,000 that required the Council to determine the vendor's status with the federal government. The vendors were, in fact, not excluded parties, but the Council had no consistent internal control in place to make that determination before the disbursements were made. Cause: The Council was unaware of this requirement. Effect: The Organization did comply with the federal compliance requirements. However, internal controls were such that noncompliance could occur and go undetected. Questioned Costs: None. Context: Actual expenditures of the grant totaled $499,989. Repeat Finding: No. Recommendation: We recommend the Council verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Views of Responsible Officials: The Council will verify all vendors' status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000.