FAC Explorer

Audit 412588

FY End
2025-12-31
Total Expended
$1.58M
Findings
1
Programs
4
Organization: AUDRAIN COUNTY, MISSOURI (MO)
Year: 2025 Accepted: 2026-09-28
Auditor: MCBRIDE LOCK & ASSOCIATES LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1237665 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.42M Yes 1
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $111,488 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $10,347 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $9,467 Yes 0

Contacts

Name Title Type
DA3AQAHDGH29 Lisa Smith Auditee
5734735820 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 Audrain County, Missouri 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). 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 15 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The County did not pass any federal awards through to subrecipients during the year ended December 31, 2025.

Finding Details

Finding 2025-002
2025-002: Internal Control Over Reporting Requirements Federal Grantor: U.S. Department of the Treasury Pass-Through Grantor: N/A Federal Assistance Listing Number: 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Pass-Through Entity Identifying Number: N/A Award Year: 2025 Questioned Costs: None Criteria: Under the requirements for the SLFRF Project and Expenditure Report published by the U.S. Department of the Treasury, the County should enter the total dollar value of current reporting period and cumulative expenditures for each project. These line items are identified as key line items containing critical information in the OMB Compliance Supplement. Condition: The County reported $1,244,738 of total Current Period Expenditures on the Project and Expenditure Report for the period ending March 31, 2026. However, the expenditures supported by the County’s accounting records during the period were $1,341,261, a difference of $96,523. Cause: The Western District Commissioner completes the annual Project and Expenditure Reports in the Treasury portal. There were errors made during the preparation of the annual report. Effect: Proper internal controls over the reporting requirement help to ensure that the reporting required under guidance from the U.S. Department of Treasury is accurate and the correct current period and cumulative expenditures are reported to the federal government. Recommendation: We recommend that the County implement procedures to ensure that future grant reports are completed accurately and in agreement with the County’s accounting records.