FAC Explorer

Audit 316025

FY End
2023-12-31
Total Expended
$813,043
Findings
4
Programs
9
Organization: Stoddard County Public Health Center (MO)
Year: 2023 Accepted: 2024-07-26
Auditor: Beussink Hey Roe & Stroder LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479500 2023-003 Material Weakness - I
479501 2023-003 Material Weakness - I
1055942 2023-003 Material Weakness - I
1055943 2023-003 Material Weakness - I

Programs

ALN Program Spent Major Findings
93.217 Family Planning_services $230,676 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $162,821 Yes 1
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $51,323 Yes 0
93.767 Children's Health Insurance Program $29,111 - 0
93.069 Public Health Emergency Preparedness $19,333 - 0
93.994 Maternal and Child Health Services Block Grant to the States $15,284 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $2,355 - 0
93.575 Child Care and Development Block Grant $2,310 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1,236 - 0

Contacts

Name Title Type
LPU4ARBTKHE5 Ben Godwin Auditee
5735684593 Jeffrey C. Stroder, CPA 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: Y Rate Explanation: The Center has elected 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 Stoddard County Public Health Center under programs of the federal government for the year ended December 31, 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, Cost Principles,and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Stoddard County Public Health Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center.
Title: Summary of Significant Accounting Policies: 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: Y Rate Explanation: The Center has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such ependitures 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.
Title: Federal Assurances: 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: Y Rate Explanation: The Center has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Stoddard County Public Health Center did not have federal insurance in effect during the year or have federal loans or loan guarantees outstanding at year end which are required to be reported in accordance with Uniform Guidance.
Title: Indirect Cost Rate: 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: Y Rate Explanation: The Center has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Center has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-003
Federal Program: Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) (Assistance Listing #93.323). 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 if the vendor is suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The Center purchased goods from one vendor totaling greater than $25,000 that required the Center to determine the vendor's status with the federal government. the vendor was, in fact, not an excluded party. The center needs to strengthen their internal control in place to ensure all vendors are verified before the disbursements are made. Cause: Management oversight. Effect: Even though the Center did comply with the requirements not to purchase goods with excluded parties, failing to check the excluded parties list increases the risk that the Center will make payments to ineligible vendors and potentially claim inappropriate reimbursement. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend the Center verify a vendor's status by checking the Systemf or Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and paid with federal grants. Views of Responsible Officials: TheCenter 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 2023-003
Federal Program: Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) (Assistance Listing #93.323). 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 if the vendor is suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The Center purchased goods from one vendor totaling greater than $25,000 that required the Center to determine the vendor's status with the federal government. the vendor was, in fact, not an excluded party. The center needs to strengthen their internal control in place to ensure all vendors are verified before the disbursements are made. Cause: Management oversight. Effect: Even though the Center did comply with the requirements not to purchase goods with excluded parties, failing to check the excluded parties list increases the risk that the Center will make payments to ineligible vendors and potentially claim inappropriate reimbursement. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend the Center verify a vendor's status by checking the Systemf or Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and paid with federal grants. Views of Responsible Officials: TheCenter 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 2023-003
Federal Program: Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) (Assistance Listing #93.323). 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 if the vendor is suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The Center purchased goods from one vendor totaling greater than $25,000 that required the Center to determine the vendor's status with the federal government. the vendor was, in fact, not an excluded party. The center needs to strengthen their internal control in place to ensure all vendors are verified before the disbursements are made. Cause: Management oversight. Effect: Even though the Center did comply with the requirements not to purchase goods with excluded parties, failing to check the excluded parties list increases the risk that the Center will make payments to ineligible vendors and potentially claim inappropriate reimbursement. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend the Center verify a vendor's status by checking the Systemf or Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and paid with federal grants. Views of Responsible Officials: TheCenter 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 2023-003
Federal Program: Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) (Assistance Listing #93.323). 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 if the vendor is suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The Center purchased goods from one vendor totaling greater than $25,000 that required the Center to determine the vendor's status with the federal government. the vendor was, in fact, not an excluded party. The center needs to strengthen their internal control in place to ensure all vendors are verified before the disbursements are made. Cause: Management oversight. Effect: Even though the Center did comply with the requirements not to purchase goods with excluded parties, failing to check the excluded parties list increases the risk that the Center will make payments to ineligible vendors and potentially claim inappropriate reimbursement. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend the Center verify a vendor's status by checking the Systemf or Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and paid with federal grants. Views of Responsible Officials: TheCenter 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.