FAC Explorer

Audit 303427

FY End
2022-12-31
Total Expended
$6.79M
Findings
2
Programs
21
Organization: Phelps County (MO)
Year: 2022 Accepted: 2024-04-12
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
393088 2022-002 Material Weakness - P
969530 2022-002 Material Weakness - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.82M Yes 1
94.016 Senior Companion Program $830,956 Yes 0
21.019 Coronavirus Relief Fund $661,857 - 0
20.205 Highway Planning and Construction $582,833 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $357,468 - 0
15.226 Payments in Lieu of Taxes $287,733 - 0
16.575 Crime Victim Assistance $273,779 - 0
93.994 Maternal and Child Health Services Block Grant to the States $251,020 - 0
93.268 Immunization Cooperative Agreements $189,376 - 0
93.563 Child Support Enforcement $127,681 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $126,500 - 0
10.665 Schools and Roads - Grants to States $81,364 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $70,642 - 0
16.U01 Organized Crime Drug Enforcement Task Force $42,235 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $19,956 - 0
10.704 Law Enforcement Agreements $18,299 - 0
97.042 Emergency Management Performance Grants $15,600 - 0
20.616 National Priority Safety Programs $12,484 - 0
93.575 Child Care and Development Block Grant $12,176 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $6,302 - 0
16.606 State Criminal Alien Assistance Program $2,026 - 0

Contacts

Name Title Type
D5TDCCNYXN47 Laura Johnson Auditee
5734586115 Andrew Zebell Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the modified cash 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 auditee did not use the de minimis cost rate. 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, 2022. The information in this schedule is presented in accordance with the requirements of 2 CFR 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, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.

Finding Details

Finding 2022-002
2022-002 Suspension and Debarment Federal Agency U.S. Department of Treasury Federal Program Name COVID-19 Coronavirus State and Local Fiscal Recovery Effort Assistance Linsting Number 21.027 Fereal Award Identification Number and Year: Various Award Period 2022 Pass-through Entity N/A Questioned Costs None Types of Finding Material Weakness in Internal Control over Compliance, Other Matters Criteria or Specific Requirement 2 CFR 200.303, requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should includeproccedures in place too ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party. Condition During our testing of five covered transactions, we noted all vendors tested did not have proper supporting documentation for suspension and debarment procedures for vendors. Context Procurement was direct and material to the Coronavirus State and Local Fiscal Recovery Effort. As a result, a total of five contractors were subject to the suspension and debarment requirements. The County did not perform the suspension and debarment procedures for any of the contracts subject to the suspension an debarment requirements. Cause The county has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements outlined. Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation We recommend the County implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Repeat Finding No Views Responsible Officials There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Suspension and Debarment Federal Agency U.S. Department of Treasury Federal Program Name COVID-19 Coronavirus State and Local Fiscal Recovery Effort Assistance Linsting Number 21.027 Fereal Award Identification Number and Year: Various Award Period 2022 Pass-through Entity N/A Questioned Costs None Types of Finding Material Weakness in Internal Control over Compliance, Other Matters Criteria or Specific Requirement 2 CFR 200.303, requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should includeproccedures in place too ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party. Condition During our testing of five covered transactions, we noted all vendors tested did not have proper supporting documentation for suspension and debarment procedures for vendors. Context Procurement was direct and material to the Coronavirus State and Local Fiscal Recovery Effort. As a result, a total of five contractors were subject to the suspension and debarment requirements. The County did not perform the suspension and debarment procedures for any of the contracts subject to the suspension an debarment requirements. Cause The county has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements outlined. Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation We recommend the County implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Repeat Finding No Views Responsible Officials There is no disagreement with the audit finding.