FAC Explorer

Audit 387926

FY End
2022-12-31
Total Expended
$2.10M
Findings
10
Programs
5
Organization: DAVIESS COUNTY, MISSOURI (MO)
Year: 2022 Accepted: 2026-02-18
Auditor: MCBRIDE LOCK & ASSOCIATES LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1174199 2022-004 Material Weakness Yes P
1174200 2022-004 Material Weakness Yes P
1174201 2022-004 Material Weakness Yes P
1174202 2022-004 Material Weakness Yes P
1174203 2022-004 Material Weakness Yes P
1174204 2022-004 Material Weakness Yes P
1174205 2022-004 Material Weakness Yes P
1174206 2022-004 Material Weakness Yes P
1174207 2022-004 Material Weakness Yes P
1174208 2022-004 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.39M Yes 1
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $500,000 Yes 1
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $28,227 Yes 1
20.205 HIGHWAY PLANNING AND CONSTRUCTION $667 Yes 1
21.019 CORONAVIRUS RELIEF FUND $69 Yes 1

Contacts

Name Title Type
WB22RESRVEZ1 Rachel Taylor Auditee
6606633300 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 Daviess County, Missouri for the years ended December 31, 2022 and 2021. 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 minimus 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, 2022 and 2021.

Finding Details

Finding 2022-004
2022-004: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Housing and Urban Development, U.S. Department of Transportation, U.S. Department of the Treasury, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Transportation, and Missouri Department of Public Safety, Missouri Secretary of State Federal CFDA Number:14.228, 20.205, 21.019, 21.027, and 97.042 Program Title: Community Development Block Grants; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Emergency management Performance Grants Pass-through Entity Identifying Number:B-17-DC-29-0001, BRO-B031(34), BRO-B031(38), BRO-B031(39), BRO-B031(40), BRO-B031(41), BRO-B031(42), EMK-2022-EP-0004-035 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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 schedule of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Additionally, the Community Development Block Grants through the U.S. Department of Housing and Urban Development was incorrectly reported as a U.S. Department of the Treasury program labeled as “PWSD #2 Grant”. Discrepancies in amounts reported on the 2022 SEFA and amount supported by accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount supported by 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. The discrepancies were a result of reporting federal receipts rather than expenditures for Coronavirus State and Local Fiscal Recovery Funds, Emergency Management Performance Grants, and Highway Planning and Construction. 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, 2021 and 2022. 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.