FAC Explorer

Audit 414459

FY End
2025-12-31
Total Expended
$3.39M
Findings
7
Programs
6
Organization: ANDREW COUNTY, MISSOURI (MO)
Year: 2025 Accepted: 2026-10-01
Auditor: MCBRIDE LOCK & ASSOCIATES LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1239741 2025-002 Material Weakness Yes P
1239742 2025-002 Material Weakness Yes P
1239743 2025-002 Material Weakness Yes P
1239744 2025-002 Material Weakness Yes P
1239745 2025-002 Material Weakness Yes P
1239746 2025-002 Material Weakness Yes P
1239747 2025-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
20.205 HIGHWAY PLANNING AND CONSTRUCTION $1.23M Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $665,386 Yes 1
93.563 CHILD SUPPORT SERVICES $132,696 Yes 0
90.404 HAVA ELECTION SECURITY GRANTS $11,750 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $5,958 Yes 0
10.069 CONSERVATION RESERVE PROGRAM $5,162 Yes 0

Contacts

Name Title Type
NZCLCR5DTNK5 Sarah Miller Auditee
8163243624 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 Andrew County, Missouri for the year ended December 31, 2025. The schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Accordingly, some amounts may differ from amounts presented in, or used in preparing, 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 Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Transportation (DOT), U.S. Department of the Treasury (Treasury) Pass-Through Grantor: Missouri Department of Transportation Federal Assistance Listing Number: 20.205, 21.027 Program Title: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: BRO-R002(046) Award Year: 2025 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) 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. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-001. Condition: The SEFA reported by the County in the 2026 annual budget document contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2025 SEFA and amount supported by underlying 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. Reasons for discrepancies in individual programs varied. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for the year ended December 31, 2025. 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.