FAC Explorer

Audit 407497

FY End
2025-12-31
Total Expended
$3.85M
Findings
3
Programs
2
Organization: Lutheran Family & Children's Services of Missouri, INC (MO)
Year: 2025 Accepted: 2026-07-20
Auditor: UHY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1224109 2025-001 Material Weakness Yes B
1224110 2025-002 Material Weakness Yes E
1224111 2025-003 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $3.73M Yes 3
10.558 CHILD AND ADULT CARE FOOD PROGRAM $112,698 Yes 0

Contacts

Name Title Type
MJLMUEG9UZW6 Nancy Holdener Auditee
3147452742 Judy Lurk Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Lutheran Family and Children’s Services of Missouri (the Agency) for the year ended December 31, 2025. 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 this Schedule presents only a selected portion of the operations of the Agency, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Agency. Pass-through entity identifying numbers are presented where available.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal awards were expended in the form of noncash assistance.
The Agency has elected to use the 15 percent de minimis indirect cost rate as allowed under the Uniform Guidance on the Alternatives to Abortion Program.

Finding Details

Finding 2025-001
Management will strengthen the review controls over the payroll allocation process to ensure salary amounts entered into the allocation spreadsheet agree with the payroll register data. This will be completed by adding a second level of review to the monthly process. The Revenue Manager will enter the payroll into the spreadsheet and compare the data to the payroll register to ensure accuracy. The Sr. Accounting Manager will review the payroll and sign-off on it to ensure accuracy of the data. This process will be effective beginning fiscal year 2026.
Finding 2025-002
The document will be completed, signed and dated by the case manager/social worker. Before the document is submitted to the data entry clerk, the case manager/social worker’s supervisor or program manager will verify the needed proofs are uploaded in Apricot. After the supervisor/program manager verifies that all required proofs are uploaded, they will initial the form and then they will submit the form to the data entry clerk. The data entry clerk will enter the new client into the state database on or before the 15th of the following month
Finding 2025-003
The document will be completed, signed and dated by the case manager/social worker. Before the document is submitted to the data entry clerk, the case manager/social worker’s supervisor or program manager will verify the needed proofs are uploaded in Apricot along with verifying the funding sources selected in the Program Intake. After the supervisor/program manager verifies that all required proofs are uploaded and the correct funding sources are selected, if there are multiple funders, they will write which ones on the document, initial it and then they will submit the form to the data entry clerk. The data entry clerk will enter the new client into the state database on or before the 15th of the following month.