FAC Explorer

Audit 335282

FY End
2022-12-31
Total Expended
$2.01M
Findings
2
Programs
8
Organization: Cooper County, Missouri (MO)
Year: 2022 Accepted: 2024-12-31
Auditor: Stopp & Vanhoy CPAS and Business Advisors LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517265 2022-005 Significant Deficiency Yes P
1093707 2022-005 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.14M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $542,981 - 0
93.563 Child Support Services $236,830 - 0
97.042 Emergency Management Performance Grants $33,446 - 0
15.226 Payments in Lieu of Taxes $12,315 - 0
97.067 Homeland Security Grant Program $8,171 - 0
16.575 Crime Victim Assistance $7,089 - 0
15.659 National Wildlife Refuge Fund $3,229 - 0

Contacts

Name Title Type
SM51VUCDDGC5 Jerrid Richards Auditee
6608822114 Mollie Malone, Cpa, Cgfm Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Purpose of Schedule and Reporting Entity: The accompanying Schedule of Expenditures of Federal Awards has been prepared to comply 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). This Uniform Guidance requires a schedule that provides total federal awards expended for each federal program and the assistance listing number or other identifying number when the assistance listing number is not available. This schedule includes all federal awards administered by Cooper County, Missouri. Basis of Presentation: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards includes these definitions, which govern the contents of the schedule: Federal financial assistance means assistance that non-Federal entities receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, and other assistance, but does not include amounts received as reimbursement for services rendered to individuals. Federal award means Federal financial assistance and Federal cost-reimbursement contracts that non-Federal entities receive directly from Federal awarding agencies or indirectly from pass-through entities. It does not include procurement contracts, under grants or contracts, used to buy goods or services from vendors. Because the Schedule presents only a selected portion of the operations of Cooper County, Missouri, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Cooper County, Missouri. Basis of Accounting: The accompanying Schedule of Expenditures of Federal Awards is presented on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Federal expenditures are considered to have occurred when cash is disbursed for allowable expenditures. De Minimis Rate Used: N Rate Explanation: Auditee does not receive federal awards for indirect costs.

Finding Details

Finding 2022-005
Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires auditees to prepare an accurate Schedule of Expenditures of Federal Awards containing awards expended, assistance listing title and number, award number, name of the Federal agency, name of pass-through entity, and awards paid to subrecipients. Condition: During our audit, we noted that the Schedule of Expenditures of Federal Awards contained errors. The County's current internal controls over Schedule of Expenditures of Federal Awards reporting are not sufficient enough to ensure correct reporting. Errors include missing programs and assistance listing numbers, missing pass-through entity numbers, inaccurate reporting of expenditures per program, and missing awards passed through to subrecipients. Context: This finding is a repeat finding and was reported in the most previous audit period ended December 31, 2021. Cause: Management did not follow reporting requirements related to the Schedule of Expenditures of Federal Awards. Effect: Federal expenditures and other related informational data reported in the SEFA were incorrect. Recommendation: We recommend management develop internal controls over reporting and consult with outside accountants, if possible, to ensure an accurate SEFA is prepared. Management's Response: The County Clerk has worked with the County Treasurer using prior recommendations from earlier audits. We believe we have resolved these issues and should have no problems moving forward.
Finding 2022-005
Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires auditees to prepare an accurate Schedule of Expenditures of Federal Awards containing awards expended, assistance listing title and number, award number, name of the Federal agency, name of pass-through entity, and awards paid to subrecipients. Condition: During our audit, we noted that the Schedule of Expenditures of Federal Awards contained errors. The County's current internal controls over Schedule of Expenditures of Federal Awards reporting are not sufficient enough to ensure correct reporting. Errors include missing programs and assistance listing numbers, missing pass-through entity numbers, inaccurate reporting of expenditures per program, and missing awards passed through to subrecipients. Context: This finding is a repeat finding and was reported in the most previous audit period ended December 31, 2021. Cause: Management did not follow reporting requirements related to the Schedule of Expenditures of Federal Awards. Effect: Federal expenditures and other related informational data reported in the SEFA were incorrect. Recommendation: We recommend management develop internal controls over reporting and consult with outside accountants, if possible, to ensure an accurate SEFA is prepared. Management's Response: The County Clerk has worked with the County Treasurer using prior recommendations from earlier audits. We believe we have resolved these issues and should have no problems moving forward.