FAC Explorer

Audit 413199

FY End
2025-12-31
Total Expended
$3.32M
Findings
2
Programs
2
Organization: CAPITAL CITY AREA COUNCIL FOR SPECIAL SERVICES (MO)
Year: 2025 Accepted: 2026-09-29
Auditor: EVERS & COMPANY CPA'S LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1238362 2025-001 Material Weakness Yes P
1238363 2025-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $3.19M Yes 2
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $131,130 Yes 0

Contacts

Name Title Type
US19VP2U9JC5 Stephanie Johnson Auditee
5736343070 Bobbie Murray Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of federal awards (the Schedule) includes the federal grant activity of the Capital City Area Council for Special Services and Foundation under 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 the Capital City Area Council for Special Services and Foundation, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Capital City Area Council for Special Services and Foundation.

Finding Details

Finding 2025-001
Effect: The prior year investment balance reported on the balance sheet was understated by the ending balance of the unrecorded account. The amount is considered material based on the auditors’ judgment. Financial statements are incomplete and do not reflect all of the Organization’s investments. Financial records that are incomplete increases a risk that material misstatements in financial statements will not be prevented or detected in a timely manner.
Finding 2025-002
Cause of Condition: In evaluating the control environment of the Organization, we considered the abilities of the Organization’s accountant, and though proficient in recording daily transactions, did not demonstrate abilities we considered necessary to prevent, detect and correct misstatements, or the ability to draft the financial statements, related footnote disclosures and SEFA in accordance with the accounting principles generally accepted in the United States of America (U.S. GAAP).