Audit 37145

FY End
2022-12-31
Total Expended
$29.76M
Findings
8
Programs
39
Organization: Saint Charles County, Missouri (MO)
Year: 2022 Accepted: 2023-09-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
28754 2022-001 Material Weakness - L
28755 2022-002 Material Weakness - I
28756 2022-002 Material Weakness - I
28757 2022-002 Material Weakness - I
605196 2022-001 Material Weakness - L
605197 2022-002 Material Weakness - I
605198 2022-002 Material Weakness - I
605199 2022-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.96M Yes 1
14.871 Section 8 Housing Choice Vouchers $5.33M - 0
14.218 Community Development Block Grants/entitlement Grants $1.91M Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.56M Yes 1
97.042 Emergency Management Performance Grants $692,517 - 0
16.543 Missing Children's Assistance $584,897 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $481,890 - 0
93.767 Children's Health Insurance Program $450,532 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $357,255 - 0
17.278 Wia Dislocated Worker Formula Grants $339,770 - 0
93.563 Child Support Enforcement $234,448 - 0
17.259 Wia Youth Activities $230,171 - 0
93.069 Public Health Emergency Preparedness $201,951 - 0
93.268 Immunization Cooperative Agreements $155,654 - 0
16.320 Services for Trafficking Victims $131,140 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $124,906 - 0
93.667 Social Services Block Grant $92,884 - 0
97.067 Homeland Security Grant Program $90,410 - 0
20.205 Highway Planning and Construction $87,398 Yes 0
20.106 Airport Improvement Program $86,873 - 0
16.575 Crime Victim Assistance $78,907 - 0
11.106 Remedies for Unfair Foreign Trade Practices_antidumping and Countervailing Duty Investigations $68,632 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $58,830 - 0
15.226 Payments in Lieu of Taxes $50,946 - 0
95.001 High Intensity Drug Trafficking Areas Program $41,710 - 0
16.U00 Cost Reimbursement Agreement-Hybrid Task Force $27,280 - 0
93.994 Maternal and Child Health Services Block Grant to the States $22,971 - 0
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $20,206 - 0
93.575 Child Care and Development Block Grant $18,705 - 0
16.922 Equitable Sharing Program $16,441 - 0
17.258 Wia Adult Program $15,715 - 0
16.U00 Cost Reimbursement Agreement-Child Exploitation Task Force $15,638 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $12,472 - 0
96.006 Supplemental Security Income $11,200 - 0
16.741 Dna Backlog Reduction Program $9,404 - 0
20.206 Hmv Enforcement $5,280 - 0
17.225 Unemployment Insurance $1,673 - 0
15.433 Flood Control Act Lands $1,169 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $343 - 0

Contacts

Name Title Type
F4FZVKGQMS38 Tracy Bayne Auditee
6369497465 Andrew Zebell Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 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, 2022. The County's reporting entity is defined in Note 1 to the County's financial statements. The information reported in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administration 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

FFATA reporting. U.S. Department of Housing and Urban Development Community Development Block Grants 14.218 B-22-UC-29-0003, 2022 January 1, 2022 ? September 1, 2029 N/A None Material Weakness Deficiency in Internal Control over Compliance, Other Matters Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. The County was unaware of the FFATA reporting requirement. Submitting FFATA reports is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. We recommend the County implement a process that includes tracking timely submission of the FFATA reports and training employees on the FFATA reporting requirements. Yes, prior year finding number 2021-002 There is no disagreement with the audit finding.
Suspension and Debarment U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 20.205 21.027 93.323 Various Various Various None Material Weakness in Internal Control over Compliance, Other Matters 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. The County did not have a process or internal controls designed to ensure compliance with the Suspension & Debarment requirements. Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). As a result, a total of 49 contracts were subject to the suspension and debarment requirements. The County did not perform the suspension and debarment procedures for any of the contracts subject to the suspension and debarment requirements. The County has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements 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). Federal funding could be spent on organizations that are suspended or disbarred. We recommend the County implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. No There is no disagreement with the audit finding.
Suspension and Debarment U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 20.205 21.027 93.323 Various Various Various None Material Weakness in Internal Control over Compliance, Other Matters 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. The County did not have a process or internal controls designed to ensure compliance with the Suspension & Debarment requirements. Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). As a result, a total of 49 contracts were subject to the suspension and debarment requirements. The County did not perform the suspension and debarment procedures for any of the contracts subject to the suspension and debarment requirements. The County has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements 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). Federal funding could be spent on organizations that are suspended or disbarred. We recommend the County implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. No There is no disagreement with the audit finding.
Suspension and Debarment U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 20.205 21.027 93.323 Various Various Various None Material Weakness in Internal Control over Compliance, Other Matters 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. The County did not have a process or internal controls designed to ensure compliance with the Suspension & Debarment requirements. Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). As a result, a total of 49 contracts were subject to the suspension and debarment requirements. The County did not perform the suspension and debarment procedures for any of the contracts subject to the suspension and debarment requirements. The County has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements 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). Federal funding could be spent on organizations that are suspended or disbarred. We recommend the County implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. No There is no disagreement with the audit finding.
FFATA reporting. U.S. Department of Housing and Urban Development Community Development Block Grants 14.218 B-22-UC-29-0003, 2022 January 1, 2022 ? September 1, 2029 N/A None Material Weakness Deficiency in Internal Control over Compliance, Other Matters Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. The County was unaware of the FFATA reporting requirement. Submitting FFATA reports is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. We recommend the County implement a process that includes tracking timely submission of the FFATA reports and training employees on the FFATA reporting requirements. Yes, prior year finding number 2021-002 There is no disagreement with the audit finding.
Suspension and Debarment U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 20.205 21.027 93.323 Various Various Various None Material Weakness in Internal Control over Compliance, Other Matters 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. The County did not have a process or internal controls designed to ensure compliance with the Suspension & Debarment requirements. Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). As a result, a total of 49 contracts were subject to the suspension and debarment requirements. The County did not perform the suspension and debarment procedures for any of the contracts subject to the suspension and debarment requirements. The County has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements 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). Federal funding could be spent on organizations that are suspended or disbarred. We recommend the County implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. No There is no disagreement with the audit finding.
Suspension and Debarment U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 20.205 21.027 93.323 Various Various Various None Material Weakness in Internal Control over Compliance, Other Matters 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. The County did not have a process or internal controls designed to ensure compliance with the Suspension & Debarment requirements. Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). As a result, a total of 49 contracts were subject to the suspension and debarment requirements. The County did not perform the suspension and debarment procedures for any of the contracts subject to the suspension and debarment requirements. The County has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements 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). Federal funding could be spent on organizations that are suspended or disbarred. We recommend the County implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. No There is no disagreement with the audit finding.
Suspension and Debarment U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 20.205 21.027 93.323 Various Various Various None Material Weakness in Internal Control over Compliance, Other Matters 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. The County did not have a process or internal controls designed to ensure compliance with the Suspension & Debarment requirements. Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). As a result, a total of 49 contracts were subject to the suspension and debarment requirements. The County did not perform the suspension and debarment procedures for any of the contracts subject to the suspension and debarment requirements. The County has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements 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). Federal funding could be spent on organizations that are suspended or disbarred. We recommend the County implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. No There is no disagreement with the audit finding.