FAC Explorer

Audit 9753

FY End
2022-09-30
Total Expended
$5.54M
Findings
2
Programs
12
Organization: Council of Churches of the Ozarks, Inc. (MO)
Year: 2022 Accepted: 2024-01-05
Auditor: Kpm CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7518 2022-002 Significant Deficiency - I
583960 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $1.85M - 0
21.023 Emergency Rental Assistance Program $1.66M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.00M Yes 1
10.569 Emergency Food Assistance Program (food Commodities) $673,512 Yes 0
10.565 Commodity Supplemental Food Program $96,140 Yes 0
94.002 Retired and Senior Volunteer Program $90,295 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $74,389 - 0
14.231 Emergency Solutions Grant Program $59,476 - 0
97.024 Emergency Food and Shelter National Board Program $12,388 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $10,228 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $8,030 - 0
93.667 Social Services Block Grant $4,121 - 0

Contacts

Name Title Type
EBTEC4693HF5 Shannon Terry Auditee
4178623586 Kpm CPAS Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Council of Churches of the Ozarks, Inc. elected not to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal awards activity of Council of Churches of the Ozarks, Inc. under programs of the federal government for the year ended September 30, 2022. 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. Because the Schedule presents only a selected portion of the operations of Council of Churches of the Ozarks, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Council of Churches of the Ozarks, Inc.
Title: SUBRECIPIENTS Accounting Policies: 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Council of Churches of the Ozarks, Inc. elected not to use the 10% de minimis indirect cost rate. Council of Churches of the Ozarks, Inc. did not provide federal awards to subrecipients during the year ended September 30, 2022.

Finding Details

Finding 2022-002
Criteria: Uniform Guidance requires organizations to have and document procurement and suspension and debarment procedures for the acquisition of property under a federal award in accordance with 2 CFR 200.318. Condition: The Council did not comply with the Uniform Guidance requirement for the Council to have and document procurement procedures for the acquisition of property under a federal award. Questioned Costs: $0 Cause: The Council’s internal control did not identify and establish policies for procurement and suspension and debarment; and the Council did not comply with federal requirements regarding procurement and suspension and debarment. Effect: The Council was not in compliance with Uniform Guidance 2 CFR 200.318. Recommendation: We recommend the Council develop and adopt a formal policy on procurement and suspension and debarment. Views of Responsible Officials and Planned Corrective Action: The Council began a building renovation project before it became aware that funds were available to support the project. Therefore, the Council was not able to comply with regulations at the time of project design, bidding, planning, and construction. In addition, the Council’s project was only partially funded by the Coronavirus Recovery Funds, the majority of the project was funded through the Council’s fundraising efforts. Management agrees with the finding and is in the process of implementing the recommended procedures for future projects.
Finding 2022-002
Criteria: Uniform Guidance requires organizations to have and document procurement and suspension and debarment procedures for the acquisition of property under a federal award in accordance with 2 CFR 200.318. Condition: The Council did not comply with the Uniform Guidance requirement for the Council to have and document procurement procedures for the acquisition of property under a federal award. Questioned Costs: $0 Cause: The Council’s internal control did not identify and establish policies for procurement and suspension and debarment; and the Council did not comply with federal requirements regarding procurement and suspension and debarment. Effect: The Council was not in compliance with Uniform Guidance 2 CFR 200.318. Recommendation: We recommend the Council develop and adopt a formal policy on procurement and suspension and debarment. Views of Responsible Officials and Planned Corrective Action: The Council began a building renovation project before it became aware that funds were available to support the project. Therefore, the Council was not able to comply with regulations at the time of project design, bidding, planning, and construction. In addition, the Council’s project was only partially funded by the Coronavirus Recovery Funds, the majority of the project was funded through the Council’s fundraising efforts. Management agrees with the finding and is in the process of implementing the recommended procedures for future projects.