FAC Explorer

Audit 409265

FY End
2025-12-31
Total Expended
$1.49M
Findings
1
Programs
1
Organization: CITY OF MATTHEWS (MO)
Year: 2025 Accepted: 2026-08-17
Auditor: BEUSSINK HEY ROE & STRODER LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1227078 2025-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $1.49M Yes 1

Contacts

Name Title Type
GZL9FLK1FAL5 April Spraggs Auditee
5734712541 Jeffrey C. Stroder, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of City of Matthews, Missouri under the programs of the federal government 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 the Schedule presents only a selected portion of the operations of City of Matthews, Missouri, it is not intended to and does not present the financial position, changes in net assets, or cash flows of City of Matthews, Missouri.
Expenditures reported on the Schedule are reported on the modified cash 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.
The City of Matthews, Missouri has elected to use the 15-percent de minimis indirect cost rate allowed under the Uniform Guidance.
No subrecipients were used during the year ended December 31, 2025.

Finding Details

Finding 2025-002
Federal Program: Waste and Waste Disposal Systems for Rural Communities (10.760). Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The City did not have written policies and procedures over any of the components of grant administration. Cause: The City was not aware of this requirement. Effect: There are no written policies for the City to follow to decrease the likelihood of misuse of federal funds. Questioned Costs: None. Context: The total federal funds expended during the year ending December 31, 2025 totaled $1,486,019. Repeat Finding: No. Recommendation: The City needs to develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Views of Responsible Officials: Management concurs with the finding and will develop and adopt an appropriate written policies manual as soon as possible.