FAC Explorer

Audit 328800

FY End
2023-12-31
Total Expended
$2.51M
Findings
2
Programs
15
Organization: McDonald County, Missouri (MO)
Year: 2023 Accepted: 2024-11-18
Auditor: McBride Lock & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
508265 2023-003 - - L
1084707 2023-003 - - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.67M Yes 1
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $204,016 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $179,749 - 0
93.268 Immunization Cooperative Agreements $73,114 - 0
93.991 Preventive Health and Health Services Block Grant $70,344 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $69,281 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $67,358 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $44,766 - 0
16.575 Crime Victim Assistance $26,462 - 0
93.767 Children's Health Insurance Program $24,716 - 0
93.994 Maternal and Child Health Services Block Grant to the States $16,553 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $14,895 - 0
93.069 Public Health Emergency Preparedness $14,005 - 0
97.042 Emergency Management Performance Grants $12,539 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $1,309 - 0

Contacts

Name Title Type
RC5HYNMD7BL6 Kimberly Bell Auditee
4172237530 Matt Brickey Auditor
No contacts on file

Notes to SEFA

Title: NOTE A – 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: The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal award activity of McDonald County, Missouri 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Title: NOTE B – 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: The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. 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 minimis indirect cost rate as allowed under the Uniform Guidance.
Title: NOTE C – 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: The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The County did not pass any federal awards through to subrecipients during the year ended December 31, 2023.

Finding Details

Finding 2023-003
Federal Grantor: U.S. Department of the Treasury Pass-Through Grantor: N/A Federal Assistance Listing Number: 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Pass-through Entity Identifying Number: N/A Award Year: 2023 Questioned Costs: None Criteria: Under the requirements for the SLFRF Project and Expenditure Report published by the U.S. Department of Treasury, the County should enter the total dollar value of current reporting period expenditures for the project. This line item is identified as a key line item containing critical information in the OMB Compliance Supplement. Condition: The County reported $0 as Current Period Expenditures for the period ended March 31, 2023. However, Total Cumulative Expenditures changed from $1,851,827 for the period ended March 31, 2022 to $3,435,820 for the period ended March 31, 2023, a difference of $1,583,993. Cause: The individuals at the County responsible for completing the annual Project and Expenditure report entered $0 in error rather than the difference in total expenditures between the two periods. Effect: The reporting required under guidance from the U.S. Department of Treasury was not accurate, therefore, the correct current period expenditures were not shared with the federal government. Recommendation: We recommend the County establish written procedures for filing the annual SLFRF Project and Expenditure Report which include instructions on how to accurately fill out all required fields in the report.
Finding 2023-003
Federal Grantor: U.S. Department of the Treasury Pass-Through Grantor: N/A Federal Assistance Listing Number: 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Pass-through Entity Identifying Number: N/A Award Year: 2023 Questioned Costs: None Criteria: Under the requirements for the SLFRF Project and Expenditure Report published by the U.S. Department of Treasury, the County should enter the total dollar value of current reporting period expenditures for the project. This line item is identified as a key line item containing critical information in the OMB Compliance Supplement. Condition: The County reported $0 as Current Period Expenditures for the period ended March 31, 2023. However, Total Cumulative Expenditures changed from $1,851,827 for the period ended March 31, 2022 to $3,435,820 for the period ended March 31, 2023, a difference of $1,583,993. Cause: The individuals at the County responsible for completing the annual Project and Expenditure report entered $0 in error rather than the difference in total expenditures between the two periods. Effect: The reporting required under guidance from the U.S. Department of Treasury was not accurate, therefore, the correct current period expenditures were not shared with the federal government. Recommendation: We recommend the County establish written procedures for filing the annual SLFRF Project and Expenditure Report which include instructions on how to accurately fill out all required fields in the report.