FAC Explorer

Audit 377440

FY End
2024-12-31
Total Expended
$3.13M
Findings
8
Programs
11
Organization: Cooper County, Missouri (MO)
Year: 2024 Accepted: 2025-12-23
Auditor: MCBRIDE LOCK & ASSOCIATES LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1166338 2024-002 Material Weakness Yes P
1166339 2024-002 Material Weakness Yes P
1166340 2024-002 Material Weakness Yes P
1166341 2024-002 Material Weakness Yes P
1166342 2024-002 Material Weakness Yes P
1166343 2024-002 Material Weakness Yes P
1166344 2024-002 Material Weakness Yes P
1166345 2024-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
93.563 CHILD SUPPORT SERVICES $474,099 Yes 0
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $101,407 Yes 1
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $100,000 Yes 1
20.205 HIGHWAY PLANNING AND CONSTRUCTION $42,100 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $41,840 Yes 0
15.226 PAYMENTS IN LIEU OF TAXES $27,230 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $24,328 Yes 1
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $17,261 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $12,928 Yes 0
15.659 NATIONAL WILDLIFE REFUGE FUND $6,984 Yes 1
97.137 STATE AND LOCAL CYBERSECURITY GRANT PROGRAM TRIBAL CYBERSECURITY GRANT PROGRAM $3,020 Yes 1

Contacts

Name Title Type
SM51VUCDDGC5 Jerrid Richards Auditee
6608822114 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 Cooper 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.

Finding Details

Finding 2024-002
2024-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of the Interior (DOI), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Public Safety, Missouri Department of Health and Senior Services Federal Assistance Listing Number: 15.226, 15.659, 21.027, 21.032, 93.323, 97.137 Program Title: Payments in Lieu of Taxes, National Wildlife Refuge Fund, Coronavirus State and Local Fiscal Recovery Funds, Local Assistance and Tribal Consistency Fund, Epidemiology and Laboratory Capacity for Infectious Diseases, State and Local Cybersecurity Grant Program Pass-through Entity Identifying Number: N/A 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. This finding was noted in the prior audit for the year ending December 31, 2022 as item 2022-005. Condition: The SEFA reported by the County in the 2024 and 2025 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2024 SEFA and amounts supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2023 SEFA and amounts supported by underlying accounting records are summarized as follows: Cause: The County has not implemented a proper system of internal controls over SEFA preparation, such as reconciliation to underlying accounting records or having a separate individual review the SEFA for clerical accuracy after it had been prepared. The County believed that federal grant reimbursements did not have to be reported on the SEFA. 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, 2024 and 2023. 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.