FAC Explorer

Audit 362730

FY End
2024-12-31
Total Expended
$18.36M
Findings
2
Programs
18
Organization: The County of Jefferson (MO)
Year: 2024 Accepted: 2025-07-22
Auditor: Clitonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
571728 2024-001 Significant Deficiency - I
1148170 2024-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $207,800 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $156,940 - 0
16.922 Equitable Sharing Program $125,138 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $122,507 - 0
97.067 Homeland Security Grant Program $87,860 - 0
14.218 Community Development Block Grants/entitlement Grants $75,000 - 0
21.032 Local Assistance and Tribal Consistency Fund $53,627 - 0
97.042 Emergency Management Performance Grants $48,249 - 0
20.205 Highway Planning and Construction $40,657 - 0
16.575 Crime Victim Assistance $39,317 - 0
90.404 Hava Election Security Grants $38,750 - 0
20.600 State and Community Highway Safety $34,726 - 0
20.607 Alcohol Open Container Requirements $30,886 - 0
16.540 Juvenile Justice and Delinquency Prevention $6,750 - 0
95.001 High Intensity Drug Trafficking Areas Program $6,642 - 0
20.616 National Priority Safety Programs $2,547 - 0
93.563 Child Support Services $2,474 - 0
16.607 Bulletproof Vest Partnership Program $1,805 - 0

Contacts

Name Title Type
DSLMJKQ1DSW1 Kristy Apprill Auditee
6367975491 Andrew Zebell Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting as described in Note 1 of the County's financial statements. Such expenditures are recognized consistent with the cost principles contained in the Uniform Guidance for all awards with the exception of Assistance Listing 21.027, which follows criteria determined by the Department of Treasury for allowability of costs. under these principles, certain types of expensitures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Jefferson County, Missouri has not elected to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the County under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
Title: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting as described in Note 1 of the County's financial statements. Such expenditures are recognized consistent with the cost principles contained in the Uniform Guidance for all awards with the exception of Assistance Listing 21.027, which follows criteria determined by the Department of Treasury for allowability of costs. under these principles, certain types of expensitures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Jefferson County, Missouri has not elected to use the 10% de minimis indirect cost rate. Expenditures reported on the Schedule are reported on the modified cash basis of accounting as described in Note 1 of the County's financial statements. Such expenditures are recognized consistent with the cost principles contained in the Uniform Guidance for all awards with the exception of Assistance Listing 21.027, which follows criteria determined by the Department of Treasury for allowability of costs. under these principles, certain types of expensitures are not allowable or are limited as to reimbursement.
Title: NOTE 3 INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule are reported on the modified cash basis of accounting as described in Note 1 of the County's financial statements. Such expenditures are recognized consistent with the cost principles contained in the Uniform Guidance for all awards with the exception of Assistance Listing 21.027, which follows criteria determined by the Department of Treasury for allowability of costs. under these principles, certain types of expensitures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Jefferson County, Missouri has not elected to use the 10% de minimis indirect cost rate. Jefferson County, Missouri has not elected to use the 10% de minimis indirect cost rate.

Finding Details

Finding 2024-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Effort Assistance Listing Number: 21.027 Award Period: March 2020 – December 2026 Pass-through Entity: N/A – direct award Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition: The County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2025, the County performed a suspension and debarment assessment for the eight contracts tested that were applicable to the suspension and debarment requirements funded by federal monies. Going forward, the County will perform suspension and debarment assessments for all new contracts. Questioned Costs: None Context: Procurement was direct and material to the Coronavirus State and Local Fiscal Recovery Effort. Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause: Prior to 2025, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect: Federal funding could be spent on organizations that are suspended or disbarred. Recommendation: The County should ensure that suspension and debarments checks are performed on contracts above $25,000 that are funded through federal awards. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Effort Assistance Listing Number: 21.027 Award Period: March 2020 – December 2026 Pass-through Entity: N/A – direct award Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition: The County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2025, the County performed a suspension and debarment assessment for the eight contracts tested that were applicable to the suspension and debarment requirements funded by federal monies. Going forward, the County will perform suspension and debarment assessments for all new contracts. Questioned Costs: None Context: Procurement was direct and material to the Coronavirus State and Local Fiscal Recovery Effort. Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause: Prior to 2025, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect: Federal funding could be spent on organizations that are suspended or disbarred. Recommendation: The County should ensure that suspension and debarments checks are performed on contracts above $25,000 that are funded through federal awards. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.