FAC Explorer

Audit 328797

FY End
2022-12-31
Total Expended
$5.40M
Findings
2
Programs
12
Organization: Warren County, Missouri (MO)
Year: 2022 Accepted: 2024-11-18
Auditor: McBride Lock & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
508262 2022-002 - - P
1084704 2022-002 - - P

Programs

ALN Program Spent Major Findings
21.019 Coronavirus Relief Fund $2.61M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.16M - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $320,420 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $169,126 - 0
93.268 Immunization Cooperative Agreements $143,868 - 0
93.575 Child Care and Development Block Grant $125,648 - 0
16.575 Crime Victim Assistance $104,720 - 0
93.563 Child Support Enforcement $84,402 - 0
97.042 Emergency Management Performance Grants $39,991 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $34,425 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $22,173 - 0
93.069 Public Health Emergency Preparedness $13,016 - 0

Contacts

Name Title Type
NGHGVQYBRGX3 Denise Stotler Auditee
6364563331 Matt Brickey Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Auditee did not use de minimus cost rate. The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal award activity of Warren County, Missouri for the years ended December 31, 2022 and 2021. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Title: Subrecipients Accounting Policies: Expenditures are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Auditee did not use de minimus cost rate. The County did not pass any federal awards through to subrecipients during the years ended December 31, 2022 and 2021.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Auditee did not use de minimus cost rate. Expenditures are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowed or are limited as to reimbursement. The County has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2022-002
2022-002: Internal Control Over Compliance Reporting Federal Grantor: U.S. Department of the Treasury Pass-Through Grantor: Missouri State Treasurer’s Office Federal ALN Number: 21.019 Program Title: COVID-19 Coronavirus Relief Fund Pass-through Entity Identifying Number: N/A Award Year: 2021 Questioned Costs: None Criteria: The Uniform Guidance Compliance Supplement and Federal Register requires recipients of the Coronavirus Relief Fund program to submit periodic federal financial reports until either funding is depleted, or until the period of performance has expired. Condition: Upon request, the periodic financial reports were not provided for review. After inquiry, the County could not locate the reports on the reporting portal, and the County did not maintain documentation in their physical records. Cause: The County did not maintain adequate documentation to support the submission of periodic financial reports required by the Coronavirus Relief Fund program. Effect: Non-compliance with federal grant programs could result in loss of future federal funding or penalties. Recommendation: We recommend that the County implement internal controls to ensure adequate documentation of federal grant programs is maintained.
Finding 2022-002
2022-002: Internal Control Over Compliance Reporting Federal Grantor: U.S. Department of the Treasury Pass-Through Grantor: Missouri State Treasurer’s Office Federal ALN Number: 21.019 Program Title: COVID-19 Coronavirus Relief Fund Pass-through Entity Identifying Number: N/A Award Year: 2021 Questioned Costs: None Criteria: The Uniform Guidance Compliance Supplement and Federal Register requires recipients of the Coronavirus Relief Fund program to submit periodic federal financial reports until either funding is depleted, or until the period of performance has expired. Condition: Upon request, the periodic financial reports were not provided for review. After inquiry, the County could not locate the reports on the reporting portal, and the County did not maintain documentation in their physical records. Cause: The County did not maintain adequate documentation to support the submission of periodic financial reports required by the Coronavirus Relief Fund program. Effect: Non-compliance with federal grant programs could result in loss of future federal funding or penalties. Recommendation: We recommend that the County implement internal controls to ensure adequate documentation of federal grant programs is maintained.