FAC Explorer

Audit 371212

FY End
2023-12-31
Total Expended
$865,046
Findings
1
Programs
3
Organization: Ozark County Missouri (MO)
Year: 2023 Accepted: 2025-10-23
Auditor: DEIDIKER ALVARADO & ASSOCIATES LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1161289 2023-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $651,820 Yes 1
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $168,271 Yes 0
93.563 CHILD SUPPORT SERVICES $44,955 Yes 0

Contacts

Name Title Type
RQHBZK142JA8 Brian Wise Auditee
4176793516 Floyd D. Deidiker Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards is presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
The County elected not to use the 10% de minimis indirect costs

Finding Details

Finding 2023-001
Condition: The County did not ensure its Data Collection Form was submitted to the Federal Audit Clearinghouse in a timely manner. Criteria: 2 CFR 200.512 requires the Data Collection Form to be submitted within 9 months after the end of the audit period. Effect: The County is not in compliance with the Single Audit Act and Uniform Guidance regulations. Cause: In our discussions with the County Officials, they stated the county very seldom reaches the Single Audit Act threshold of spending $750,000 in Federal Awards and was not aware the Data Collection Form was required and therefore was not aware of the 9 month after the end of the audit period reporting requirement. Questioned Cost: The finding did not result in questioned cost. Recommendations: We recommend the County Commission instruct the County Clerk to ensure when the County spends more than $750,000 in Federal Awards, an audit is requested in sufficient time to complete the audit and submit the Data Collection Form, before the 9 month after the end of the audit period. Managements Response: The County Commission agreed with the audit finding and has implemented a process to ensure Data Collection Form information is submitted within the 9 month time frame.