FAC Explorer

Audit 319531

FY End
2023-12-31
Total Expended
$3.16M
Findings
2
Programs
19
Organization: Callaway County, Missouri (MO)
Year: 2023 Accepted: 2024-09-13
Auditor: Beussink Hey Roe & Stroder LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
496763 2023-002 Material Weakness - I
1073205 2023-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $98,469 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $94,960 - 0
16.588 Violence Against Women Formula Grants $93,900 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $70,060 - 0
93.994 Maternal and Child Health Services Block Grant to the States $61,156 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $36,612 - 0
93.069 Public Health Emergency Preparedness $33,744 - 0
20.205 Highway Planning and Construction $33,105 - 0
15.226 Payments in Lieu of Taxes $30,154 - 0
97.042 Emergency Management Performance Grants $27,730 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $21,687 Yes 0
93.767 Children's Health Insurance Program $17,270 - 0
90.404 2018 Hava Election Security Grants $10,000 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $9,510 - 0
16.575 Crime Victim Assistance $6,894 - 0
93.575 Child Care and Development Block Grant $2,640 - 0
97.067 Homeland Security Grant Program $2,325 - 0
20.600 State and Community Highway Safety $862 - 0
10.559 Summer Food Service Program for Children $550 - 0

Contacts

Name Title Type
C1ECKKJ5KUH7 Rylee Page Auditee
5736420727 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 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. 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 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 Callaway County, Missouri 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 Callaway County, Missouri, it isnot intended to and does not present the financial position, changes in net assets, or cash flows of the County.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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. 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 has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the modified 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. 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 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. 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 has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Callaway County, Missouri 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 the Uniform Guidance.
Title: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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. 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 has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The County's grant programs involve reimbursement of the County's actual costs of administering the programs, and therefore, the County did not provide any funding to other subrecipients.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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. 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 has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The County has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Federal Program: Coronavirus State and Local Fiscal Recovery Funds (21.027). Criteria: According to 2 CFR Section 180.300, when non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred, or otherwise excluded. Condition: The County had transactions in excess of $25,000 with five vendors in which they did not verify that the entitites were not suspended, debarred, or otherwise excluded. Cause: The County overlooked this procedure on these frequently used vendors and/or cooperative agreements. Effect: The County was at risk of making material payments to a vendor who is not allowed to do business with the federal government. There was no noncompliance, but tehre was no internal control in place to prevent noncompliance. Questioned Costs: None. Context: Payments to the five vendors totaled $889,124. Total payments from the program totaled $2,276,521. As noted above, there was no noncompliance, but there was not internal controls in place to ensure noncompliance. Repeat Finding: No. Recommendation: We recommend the County check the excluded parties list system or collect certification from the entity for any vendor in which the County expects to spend more than $25,000 of federal grant funds for the year. Views of Responsible Officials and Planned Corrective Actions: We will ensure that controls are in place to check the status of potential vendors going forward. All agreements and bid terms utilizing federal grant funds will contain a certification statement for federal debarment and suspension. These controls will be reviewed by all elected officials and department heads.
Finding 2023-002
Federal Program: Coronavirus State and Local Fiscal Recovery Funds (21.027). Criteria: According to 2 CFR Section 180.300, when non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred, or otherwise excluded. Condition: The County had transactions in excess of $25,000 with five vendors in which they did not verify that the entitites were not suspended, debarred, or otherwise excluded. Cause: The County overlooked this procedure on these frequently used vendors and/or cooperative agreements. Effect: The County was at risk of making material payments to a vendor who is not allowed to do business with the federal government. There was no noncompliance, but tehre was no internal control in place to prevent noncompliance. Questioned Costs: None. Context: Payments to the five vendors totaled $889,124. Total payments from the program totaled $2,276,521. As noted above, there was no noncompliance, but there was not internal controls in place to ensure noncompliance. Repeat Finding: No. Recommendation: We recommend the County check the excluded parties list system or collect certification from the entity for any vendor in which the County expects to spend more than $25,000 of federal grant funds for the year. Views of Responsible Officials and Planned Corrective Actions: We will ensure that controls are in place to check the status of potential vendors going forward. All agreements and bid terms utilizing federal grant funds will contain a certification statement for federal debarment and suspension. These controls will be reviewed by all elected officials and department heads.