FAC Explorer

Audit 372164

FY End
2024-12-31
Total Expended
$2.00M
Findings
1
Programs
5
Organization: GENTRY COUNTY, MISSOURI (MO)
Year: 2024 Accepted: 2025-11-14
Auditor: MCBRIDE LOCK & ASSOCIATES LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1162355 2024-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.05M Yes 1
20.205 HIGHWAY PLANNING AND CONSTRUCTION $52,297 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $30,924 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $5,496 Yes 0
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $1,000 Yes 0

Contacts

Name Title Type
T16QNFF4JUG5 Shelia Clark Auditee
6607263525 Matt Brickey Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal award activity of Gentry County, Missouri for the years ended December 31, 2024 and 2023. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Expenditures are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowed or are limited as to reimbursement. The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The County did not pass any federal awards through to subrecipients during the years ended December 31, 2024 and 2023.

Finding Details

Finding 2024-001
2024-001: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of the Treasury Federal Assistance Listing Number: 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: N/A Award Year: 2024 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. Condition: The 2024 SEFA reported by the County in the 2025 annual budget document did not report expenditures of $840,028 for the Coronavirus State and Local Fiscal Recovery Funds program. Cause: The County has not implemented a proper system of internal control over SEFA preparation, such as a reconciliation to underlying accounting records or having a separate individual review of the SEFA for clerical accuracy after it has been prepared. The discrepancy occurred due to management’s oversight. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for the year ended December 31, 2024. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.