FAC Explorer

Audit 384122

FY End
2024-12-31
Total Expended
$2.54M
Findings
1
Programs
13
Organization: Warren County, Missouri (MO)
Year: 2024 Accepted: 2026-01-28
Auditor: MUELLER OBERKFELL & JONES LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1170832 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $1.48M Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $728,623 Yes 1
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $66,584 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $59,514 Yes 0
16.575 CRIME VICTIM ASSISTANCE $42,629 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $13,116 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $9,028 Yes 0
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $8,501 Yes 0
93.563 CHILD SUPPORT SERVICES $6,895 Yes 0
97.137 STATE AND LOCAL CYBERSECURITY GRANT PROGRAM TRIBAL CYBERSECURITY GRANT PROGRAM $6,175 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $2,833 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $1,667 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $1,450 Yes 0

Contacts

Name Title Type
NGHGVQYBRGX3 Denise Stotler Auditee
6364563331 Matthew Sell Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the County of Warren under programs of the federal government for the year ended December 31, 2024. 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). Because the Schedule presents only a selected portion of the operations of the County of Warren, it is not intended to and does not present the financial position, changes in net assets, or cash flows, of the County of Warren.
The County did not provide any federal awards to subrecipients during the year ended December 31, 2024.
The County did not receive any donated personal protective equipment during the year ended December 31, 2024.

Finding Details

Finding 2024-002
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Passed Through: N/A Finding Type: Material weakness Condition: During our testing of this major program, we noted that the County incorrectly completed the SLFRF Compliance Report – SLT-2073 – P&E Report – 2025 by reporting erroneous amounts for all categories of obligations and expenditures during the period. Criteria: The Uniform Guidance (2 CFR section 200.303) requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Effective internal controls should include procedures in place to ensure accurate reporting of the activity. Cause: The County has not designed and implemented internal controls over its federal award programs to ensure compliance with the terms and conditions of its federal award programs. Effect: The County could provide incorrect information to the federal government regarding the actual federal awards expended and obligated. Context: Reporting was direct and material to the program. Each category of the report had incorrect information reported. Questioned Costs: None Recommendation: We recommend that management design and implement internal controls that would ensure the accurate preparation of all required reporting. Repeat Finding: No Views of Responsible Officials and Planned Corrective Action: The County agrees with the finding and the recommendation will be implemented.