FAC Explorer

Audit 372315

FY End
2024-12-31
Total Expended
$4.66M
Findings
7
Programs
6
Organization: MORGAN COUNTY, MISSOURI (MO)
Year: 2024 Accepted: 2025-11-18
Auditor: MCBRIDE LOCK & ASSOCIATES LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1162649 2024-003 Material Weakness Yes P
1162650 2024-003 Material Weakness Yes P
1162651 2024-003 Material Weakness Yes P
1162652 2024-003 Material Weakness Yes P
1162653 2024-003 Material Weakness Yes P
1162654 2024-003 Material Weakness Yes P
1162655 2024-003 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
16.575 CRIME VICTIM ASSISTANCE $71,461 Yes 1
20.205 HIGHWAY PLANNING AND CONSTRUCTION $71,069 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $70,750 Yes 1
90.401 HELP AMERICA VOTE ACT REQUIREMENTS PAYMENTS $11,750 Yes 0
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $11,546 Yes 1
20.607 ALCOHOL OPEN CONTAINER REQUIREMENTS $8,600 Yes 1

Contacts

Name Title Type
EKEAWN54N8M4 Aimee Worthley Auditee
5733785436 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 Morgan 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 2024-003
2024-003: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Justice (DOJ), U.S. Department of Transportation (DOT), U.S. Department of the Treasury (Treasury), Executive Office of the President (EOP) Pass-Through Grantor: Missouri Department of Transportation, University of Central Missouri, Missouri Secretary of State, Missouri State Highway Patrol Federal Assistance Listing Number: 16.575, 20.205, 20.607, 20.616, 21.027, 95.001 Program Title: Crime Victim Assistance, Highway Planning and Construction, Alcohol Open Container Requirements, National Priority Safety Programs, Coronavirus State and Local Fiscal Recovery Funds, High Intensity Drug Trafficking Area Program Pass-through Entity Identifying Number: BRO-R071(11), BRO-R071(12), 24-154-AL-049, 25-ENF-03-078, 24-M2HVE-05-032, SLFRP4542-CJMI030, G23MW0001A-QQ Award Year: 2023 and 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. Condition: The SEFA reported by the County in the 2024 and 2025 annual budget documents contained errors in amounts of federal expenditures reported. This finding was noted in the prior audit as item 2020-006. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2024 SEFA and amounts supported by underlying accounting records are summarized as follows: 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 the SEFA for clerical accuracy after it has been prepared. Reasons for discrepancies in individual programs varied. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2023 and 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.