FAC Explorer

Audit 370509

FY End
2024-12-31
Total Expended
$1.47M
Findings
1
Programs
25
Organization: Lawrence County, Missouri (MO)
Year: 2024 Accepted: 2025-10-06
Auditor: Kpm CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1160049 2024-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
97.137 State and Local Cybersecurity Grant Program Tribal Cybersecurity Grant Program $196,013 Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $104,492 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $70,750 Yes 0
93.563 Child Support Services $68,877 Yes 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $54,788 Yes 0
16.000 Dce/sp Eradication Grant $35,996 Yes 0
16.575 Crime Victim Assistance $32,074 Yes 0
93.069 Public Health Emergency Preparedness $15,321 Yes 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $12,023 Yes 0
93.767 Children's Health Insurance Program $11,676 Yes 0
20.600 State and Community Highway Safety $10,731 Yes 0
20.607 Alcohol Open Container Requirements $9,828 Yes 0
20.205 Highway Planning and Construction $8,985 Yes 0
97.042 Emergency Management Performance Grants $8,225 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,344 Yes 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $2,424 Yes 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $1,831 Yes 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1,599 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $1,599 Yes 0
93.268 Immunization Cooperative Agreements $1,524 Yes 0
93.575 Child Care and Development Block Grant $1,280 Yes 0
93.778 Grants to States for Medicaid $1,230 Yes 0
10.559 Summer Food Service Program for Children $700 Yes 0
20.616 National Priority Safety Programs $237 Yes 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $100 Yes 0

Contacts

Name Title Type
KHNJS58ZDHU6 Tammy Riebe Auditee
4174662638 Jonathan Cummings Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Lawrence County, Missouri, 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 Title 2 U.S. Code of Federal Regulations 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 Lawrence County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Lawrence County, Missouri.
Lawrence County, Missouri, provided $185,344 of Edward Byrne Memorial Justice Assistant Grant Program fund and $26,909 of DCE/SP funds to subrecipients in the current year.
In 2024, expenses were identified that should have been included or excluded on prior years' Schedule of Expenditures of Federal Awards. The changes from prior years are noted below: see the Notes to the SEFA for table

Finding Details

Finding 2024-001
Criteria: The County is required to follow procurement standards set out at 2 CFR sections 200.318 through 200.327. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Condition: The County has procurement policies in place; however, those procedures were not followed for grant disbursements. Context: A test of grant disbursements revealed the County did not follow competitive bid requirements for the grant disbursements. Effect: The County risks overpayment by not following competitive bid process. Cause: The County did not have specific procedures in place to ensure all required disbursements follow the competitive bid process. Questioned Costs: The County may have received a lower bid, but the difference would be immaterial to the federal program and below the questioned cost threshold. Recommendation: We recommend the County implement procedures to strictly comply with the requirements of 2 CFR sections 200.318 through 200.327, as it related to federal procurement requirements. Response: The County is aware that its policy on procurement was not followed in this situation and has taken steps to correct the situation for future purchases related to this program.