FAC Explorer

Audit 368939

FY End
2024-12-31
Total Expended
$43.02M
Findings
3
Programs
46
Organization: Saint Charles County, Missouri (MO)
Year: 2024 Accepted: 2025-09-30
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1156585 2024-001 Material Weakness Yes L
1156586 2024-002 Material Weakness Yes M
1156587 2024-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $20.12M Yes 2
14.871 Section 8 Housing Choice Vouchers $7.13M Yes 1
93.767 Children's Health Insurance Program $594,831 Yes 0
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $577,365 Yes 0
16.542 Deleted $505,006 Yes 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $497,588 Yes 0
17.259 Wioa Youth Program $322,319 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $306,384 Yes 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $250,943 Yes 0
93.563 Child Support Services $236,089 Yes 0
16.741 Dna Backlog Reduction Program $227,752 Yes 0
20.205 Highway Planning and Construction $211,487 Yes 0
93.069 Public Health Emergency Preparedness $186,291 Yes 0
14.218 Community Development Block Grants/entitlement Grants $170,650 Yes 0
97.067 Homeland Security Grant Program $154,435 Yes 0
17.278 Wioa Dislocated Worker Formula Grants $149,806 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $146,910 Yes 0
93.268 Immunization Cooperative Agreements $137,559 Yes 0
16.922 Equitable Sharing Program $115,145 Yes 0
93.667 Social Services Block Grant $105,650 Yes 0
97.042 Emergency Management Performance Grants $95,795 Yes 0
16.320 Services for Trafficking Victims $70,531 Yes 0
20.200 Highway Research and Development Program $61,552 Yes 0
12.106 Flood Control Projects $61,144 Yes 0
16.575 Crime Victim Assistance $59,883 Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $50,044 Yes 0
97.137 State and Local Cybersecurity Grant Program Tribal Cybersecurity Grant Program $44,164 Yes 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $38,090 Yes 0
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $37,627 Yes 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $36,259 Yes 0
16.600 Correctional Services_technical Assistance $29,792 Yes 0
16.588 Violence Against Women Formula Grants $25,742 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $22,852 Yes 0
17.289 Community Project Funding/congressionally Directed Spending $22,093 Yes 0
17.258 Wioa Adult Program $18,841 Yes 0
93.575 Child Care and Development Block Grant $17,205 Yes 0
17.207 Employment Service/wagner-Peyser Funded Activities $16,963 Yes 0
90.404 Hava Election Security Grants $11,750 Yes 0
96.006 Supplemental Security Income $10,600 Yes 0
16.111 Joint Law Enforcement Operations (jleo) $10,593 Yes 0
95.001 High Intensity Drug Trafficking Areas Program $7,711 Yes 0
20.600 State and Community Highway Safety $5,011 Yes 0
20.607 Mo Impaired Driving $4,267 Yes 0
20.216 Highway Educational Grants $4,000 Yes 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $960 Yes 0
15.433 Flood Control Act Lands $911 Yes 0

Contacts

Name Title Type
F4FZVKGQMS38 Tracy Bayne Auditee
6369497900 Andrew Zebell Auditor
No contacts on file

Notes to SEFA

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.
Expenditures reported on the Schedule are reported on the accrual 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 expenditures are not allowable or are limited as to reimbursement.
St. Charles County has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414.

Finding Details

Finding 2024-001
During the testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the reports weren’t filed within the month following when the subawards were made. The County has one subrecipient requiring FFATA reporting.
Finding 2024-002
Subrecipient monitoring was direct and material to the Coronavirus State and Local Fiscal Recovery Funds program. The County passed funding to sixteen subrecipients and five subrecipients were selected for testing. Based upon the subrecipients selected for testing, subrecipient agreements were executed but did not include all required information under CFR § 200.332. In addition, the County does not have a formal process to monitor expenditures incurred by subrecipients. Reimbursement requests are submitted by subrecipients but supporting documentation was not consistently provided by subrecipient to enable the County to effectively monitor subrecipient expenditures.
Finding 2024-003
Procurement was direct and material to the Coronavirus State and Local Fiscal Recovery Funds. Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late.