FINDING NO: 2023-009 STATE AGENCY: Oklahoma Health Care Authority (OHCA) FEDERAL AGENCY: United States Department of Health and Human Services CFDA NO: 93.767 FEDERAL PROGRAM NAME: Children’s Health Insurance Program FEDERAL AWARD NUMBER: 2205OK5021 and 2305OK5021 FEDERAL AWARD YEAR: 2022 and 2023 CONTROL CATEGORY: Reporting QUESTIONED COSTS: $0 Criteria: 2 CFR §200.510(b) states, “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended…” A basic objective of Generally Accepted Accounting Principles is to provide accurate and reliable information. A component objective of an effective internal control system is to ensure accurate and reliable information through a proper review and approval process. Condition and Context: Based upon testwork performed on GAAP Package Z – Schedule of Expenditures of Federal Awards, we noted the following: • The CHIP Total Federal Expenditures were reported at $90,338,494 but should have been $254,259,621. • The CHIP (Covid) Total Federal Expenditures were reported at $12,526,052 but should have been $12,516,975. • The CHIP transfers to other state agencies were reported at $300,933 but should have been $20,397. Cause: We noted the following: • The CHIP Total Federal Expenditures were incorrectly transferred from the “CAFR Package Z Federal Expenditures” worksheet to the GAAP Package Z. The variance occurred because the MAP administrative expenditure amount was carried forward from the supporting worksheet instead of the CHIP total expenditures. Additionally, we noted three errors in the CHIP supporting documentation. • The CHIP (Covid) Total Federal Expenditures were recorded incorrectly due to an incorrect supporting figure on the CMS 21 Reconciliation worksheet. • The CHIP transfers to other state agencies were not calculated correctly on the “Schedule of Expenditures of Federal Awards – Transferred” worksheet. The variance occurred because the “2022 CMS 21 HSI Breakout worksheet” was erroneously carried forward form the prior year instead of using the 2023 worksheet. Effect: The errors on the GAAP Package Z resulted in the following: • CHIP Total Federal Expenditures were understated by $163,921,127. • CHIP (Covid) Total Federal Expenditures were overstated by $9,078. • CHIP transfers to other state agencies were overstated by $280,536. Recommendation: We recommend OHCA continue to work to strengthen their review and reconciliation controls related to the accuracy of data reported for GAAP Pkg. Z – Schedule of Expenditures of Federal Awards. Views of Responsible Official(s) Contact Person: Calvin Cole, Financial Manager III Anticipated Completion Date: 10/31/2024 Corrective Action Planned: The Oklahoma Health Care Authority agrees with the finding. See corrective action plan located in the corrective action plan section of this report.
FINDING NO: 2023-009 STATE AGENCY: Oklahoma Health Care Authority (OHCA) FEDERAL AGENCY: United States Department of Health and Human Services CFDA NO: 93.767 FEDERAL PROGRAM NAME: Children’s Health Insurance Program FEDERAL AWARD NUMBER: 2205OK5021 and 2305OK5021 FEDERAL AWARD YEAR: 2022 and 2023 CONTROL CATEGORY: Reporting QUESTIONED COSTS: $0 Criteria: 2 CFR §200.510(b) states, “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended…” A basic objective of Generally Accepted Accounting Principles is to provide accurate and reliable information. A component objective of an effective internal control system is to ensure accurate and reliable information through a proper review and approval process. Condition and Context: Based upon testwork performed on GAAP Package Z – Schedule of Expenditures of Federal Awards, we noted the following: • The CHIP Total Federal Expenditures were reported at $90,338,494 but should have been $254,259,621. • The CHIP (Covid) Total Federal Expenditures were reported at $12,526,052 but should have been $12,516,975. • The CHIP transfers to other state agencies were reported at $300,933 but should have been $20,397. Cause: We noted the following: • The CHIP Total Federal Expenditures were incorrectly transferred from the “CAFR Package Z Federal Expenditures” worksheet to the GAAP Package Z. The variance occurred because the MAP administrative expenditure amount was carried forward from the supporting worksheet instead of the CHIP total expenditures. Additionally, we noted three errors in the CHIP supporting documentation. • The CHIP (Covid) Total Federal Expenditures were recorded incorrectly due to an incorrect supporting figure on the CMS 21 Reconciliation worksheet. • The CHIP transfers to other state agencies were not calculated correctly on the “Schedule of Expenditures of Federal Awards – Transferred” worksheet. The variance occurred because the “2022 CMS 21 HSI Breakout worksheet” was erroneously carried forward form the prior year instead of using the 2023 worksheet. Effect: The errors on the GAAP Package Z resulted in the following: • CHIP Total Federal Expenditures were understated by $163,921,127. • CHIP (Covid) Total Federal Expenditures were overstated by $9,078. • CHIP transfers to other state agencies were overstated by $280,536. Recommendation: We recommend OHCA continue to work to strengthen their review and reconciliation controls related to the accuracy of data reported for GAAP Pkg. Z – Schedule of Expenditures of Federal Awards. Views of Responsible Official(s) Contact Person: Calvin Cole, Financial Manager III Anticipated Completion Date: 10/31/2024 Corrective Action Planned: The Oklahoma Health Care Authority agrees with the finding. See corrective action plan located in the corrective action plan section of this report.
FINDING NO: 2023-008 (Partial Repeat 2022-020) STATE AGENCY: Oklahoma Health Care Authority (OHCA) FEDERAL AGENCY: United States Department of Health and Human Services CFDA NO: 93.778 FEDERAL PROGRAM NAME: Medicaid Cluster FEDERAL AWARD NUMBER: 2205OK5MAP and 2305OK5MAP FEDERAL AWARD YEAR: 2022 and 2023 CONTROL CATEGORY: Reporting QUESTIONED COSTS: $0 Criteria: 2 CFR §200.510(b) states, “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended…” A basic objective of Generally Accepted Accounting Principles is to provide accurate and reliable information. A component objective of an effective internal control system is to ensure accurate and reliable information through a proper review and approval process. Condition and Context: Based upon testwork performed on GAAP Package Z – Schedule of Expenditures of Federal Awards, we noted the following: • The Medicaid Total Federal Expenditures were recorded at $6,834,862,243 but should have been $6,924,986,911. • The MAP transfers to other state agencies were recorded at $54,891,475 but should have been $55,042,431. • We performed procedures to reconcile the total Federal draws made during SFY 2023 according to the Payment Management System (PMS) against the total of Federal Grants Revenue reported on CTB per Statewide Accounting System. We noted a variance of $8,452,464. This amount represents a reimbursement from the Department of Mental Health to OHCA for disallowed federal expenditures. Cause: We noted the following: • Medicaid Total Federal Expenditures were incorrectly transferred from the “CAFR Package Z Federal Expenditures” worksheet to the GAAP Package Z. The variance occurred because the Medicaid Total Federal Expenditures amount failed to include the administrative portion of the Medicaid Total Federal Expenditures as well as interest received. • MAP transfers to other state agencies were not calculated correctly on the “Schedule of Expenditures of Federal Awards – Transferred” worksheet. The variance occurred because a transfer to the Oklahoma Department of Education was not included in the total for MAP transfers. • OHCA misinterpreted the intended use of these reimbursement funds and improperly classified them as federal funds. Effect: Medicaid Total Federal Expenditures were understated by $90,124,668 and the ending Federal Cash Balance was overstated by $90,275,624. The classification error resulted in an $8,452,464 overstatement of Federal Revenue in the Statewide Accounting System. In addition, the overstatement carried through to GAAP Package Z for ALN # 93.778 Medical Assistance Program Revenue and Federal Expenditures. Recommendation: We recommend OHCA continue to work to strengthen their review and reconciliation controls related to the accuracy of data reported for GAAP Pkg. Z – Schedule of Expenditures of Federal Awards. We also recommend the Authority ensure that federal funds are properly classified in order to report total federal funds correctly in all systems. Views of Responsible Official(s) Contact Person: Calvin Cole, Financial Manager III Anticipated Completion Date: 10/31/24 Corrective Action Planned: The Oklahoma Health Care Authority agrees with the finding. See corrective action plan located in the corrective action plan section of this report.
FINDING NO: 2023-008 (Partial Repeat 2022-020) STATE AGENCY: Oklahoma Health Care Authority (OHCA) FEDERAL AGENCY: United States Department of Health and Human Services CFDA NO: 93.778 FEDERAL PROGRAM NAME: Medicaid Cluster FEDERAL AWARD NUMBER: 2205OK5MAP and 2305OK5MAP FEDERAL AWARD YEAR: 2022 and 2023 CONTROL CATEGORY: Reporting QUESTIONED COSTS: $0 Criteria: 2 CFR §200.510(b) states, “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended…” A basic objective of Generally Accepted Accounting Principles is to provide accurate and reliable information. A component objective of an effective internal control system is to ensure accurate and reliable information through a proper review and approval process. Condition and Context: Based upon testwork performed on GAAP Package Z – Schedule of Expenditures of Federal Awards, we noted the following: • The Medicaid Total Federal Expenditures were recorded at $6,834,862,243 but should have been $6,924,986,911. • The MAP transfers to other state agencies were recorded at $54,891,475 but should have been $55,042,431. • We performed procedures to reconcile the total Federal draws made during SFY 2023 according to the Payment Management System (PMS) against the total of Federal Grants Revenue reported on CTB per Statewide Accounting System. We noted a variance of $8,452,464. This amount represents a reimbursement from the Department of Mental Health to OHCA for disallowed federal expenditures. Cause: We noted the following: • Medicaid Total Federal Expenditures were incorrectly transferred from the “CAFR Package Z Federal Expenditures” worksheet to the GAAP Package Z. The variance occurred because the Medicaid Total Federal Expenditures amount failed to include the administrative portion of the Medicaid Total Federal Expenditures as well as interest received. • MAP transfers to other state agencies were not calculated correctly on the “Schedule of Expenditures of Federal Awards – Transferred” worksheet. The variance occurred because a transfer to the Oklahoma Department of Education was not included in the total for MAP transfers. • OHCA misinterpreted the intended use of these reimbursement funds and improperly classified them as federal funds. Effect: Medicaid Total Federal Expenditures were understated by $90,124,668 and the ending Federal Cash Balance was overstated by $90,275,624. The classification error resulted in an $8,452,464 overstatement of Federal Revenue in the Statewide Accounting System. In addition, the overstatement carried through to GAAP Package Z for ALN # 93.778 Medical Assistance Program Revenue and Federal Expenditures. Recommendation: We recommend OHCA continue to work to strengthen their review and reconciliation controls related to the accuracy of data reported for GAAP Pkg. Z – Schedule of Expenditures of Federal Awards. We also recommend the Authority ensure that federal funds are properly classified in order to report total federal funds correctly in all systems. Views of Responsible Official(s) Contact Person: Calvin Cole, Financial Manager III Anticipated Completion Date: 10/31/24 Corrective Action Planned: The Oklahoma Health Care Authority agrees with the finding. See corrective action plan located in the corrective action plan section of this report.
FINDING NO: 2023-008 (Partial Repeat 2022-020) STATE AGENCY: Oklahoma Health Care Authority (OHCA) FEDERAL AGENCY: United States Department of Health and Human Services CFDA NO: 93.778 FEDERAL PROGRAM NAME: Medicaid Cluster FEDERAL AWARD NUMBER: 2205OK5MAP and 2305OK5MAP FEDERAL AWARD YEAR: 2022 and 2023 CONTROL CATEGORY: Reporting QUESTIONED COSTS: $0 Criteria: 2 CFR §200.510(b) states, “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended…” A basic objective of Generally Accepted Accounting Principles is to provide accurate and reliable information. A component objective of an effective internal control system is to ensure accurate and reliable information through a proper review and approval process. Condition and Context: Based upon testwork performed on GAAP Package Z – Schedule of Expenditures of Federal Awards, we noted the following: • The Medicaid Total Federal Expenditures were recorded at $6,834,862,243 but should have been $6,924,986,911. • The MAP transfers to other state agencies were recorded at $54,891,475 but should have been $55,042,431. • We performed procedures to reconcile the total Federal draws made during SFY 2023 according to the Payment Management System (PMS) against the total of Federal Grants Revenue reported on CTB per Statewide Accounting System. We noted a variance of $8,452,464. This amount represents a reimbursement from the Department of Mental Health to OHCA for disallowed federal expenditures. Cause: We noted the following: • Medicaid Total Federal Expenditures were incorrectly transferred from the “CAFR Package Z Federal Expenditures” worksheet to the GAAP Package Z. The variance occurred because the Medicaid Total Federal Expenditures amount failed to include the administrative portion of the Medicaid Total Federal Expenditures as well as interest received. • MAP transfers to other state agencies were not calculated correctly on the “Schedule of Expenditures of Federal Awards – Transferred” worksheet. The variance occurred because a transfer to the Oklahoma Department of Education was not included in the total for MAP transfers. • OHCA misinterpreted the intended use of these reimbursement funds and improperly classified them as federal funds. Effect: Medicaid Total Federal Expenditures were understated by $90,124,668 and the ending Federal Cash Balance was overstated by $90,275,624. The classification error resulted in an $8,452,464 overstatement of Federal Revenue in the Statewide Accounting System. In addition, the overstatement carried through to GAAP Package Z for ALN # 93.778 Medical Assistance Program Revenue and Federal Expenditures. Recommendation: We recommend OHCA continue to work to strengthen their review and reconciliation controls related to the accuracy of data reported for GAAP Pkg. Z – Schedule of Expenditures of Federal Awards. We also recommend the Authority ensure that federal funds are properly classified in order to report total federal funds correctly in all systems. Views of Responsible Official(s) Contact Person: Calvin Cole, Financial Manager III Anticipated Completion Date: 10/31/24 Corrective Action Planned: The Oklahoma Health Care Authority agrees with the finding. See corrective action plan located in the corrective action plan section of this report.
FINDING NO: 2023-008 (Partial Repeat 2022-020) STATE AGENCY: Oklahoma Health Care Authority (OHCA) FEDERAL AGENCY: United States Department of Health and Human Services CFDA NO: 93.778 FEDERAL PROGRAM NAME: Medicaid Cluster FEDERAL AWARD NUMBER: 2205OK5MAP and 2305OK5MAP FEDERAL AWARD YEAR: 2022 and 2023 CONTROL CATEGORY: Reporting QUESTIONED COSTS: $0 Criteria: 2 CFR §200.510(b) states, “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended…” A basic objective of Generally Accepted Accounting Principles is to provide accurate and reliable information. A component objective of an effective internal control system is to ensure accurate and reliable information through a proper review and approval process. Condition and Context: Based upon testwork performed on GAAP Package Z – Schedule of Expenditures of Federal Awards, we noted the following: • The Medicaid Total Federal Expenditures were recorded at $6,834,862,243 but should have been $6,924,986,911. • The MAP transfers to other state agencies were recorded at $54,891,475 but should have been $55,042,431. • We performed procedures to reconcile the total Federal draws made during SFY 2023 according to the Payment Management System (PMS) against the total of Federal Grants Revenue reported on CTB per Statewide Accounting System. We noted a variance of $8,452,464. This amount represents a reimbursement from the Department of Mental Health to OHCA for disallowed federal expenditures. Cause: We noted the following: • Medicaid Total Federal Expenditures were incorrectly transferred from the “CAFR Package Z Federal Expenditures” worksheet to the GAAP Package Z. The variance occurred because the Medicaid Total Federal Expenditures amount failed to include the administrative portion of the Medicaid Total Federal Expenditures as well as interest received. • MAP transfers to other state agencies were not calculated correctly on the “Schedule of Expenditures of Federal Awards – Transferred” worksheet. The variance occurred because a transfer to the Oklahoma Department of Education was not included in the total for MAP transfers. • OHCA misinterpreted the intended use of these reimbursement funds and improperly classified them as federal funds. Effect: Medicaid Total Federal Expenditures were understated by $90,124,668 and the ending Federal Cash Balance was overstated by $90,275,624. The classification error resulted in an $8,452,464 overstatement of Federal Revenue in the Statewide Accounting System. In addition, the overstatement carried through to GAAP Package Z for ALN # 93.778 Medical Assistance Program Revenue and Federal Expenditures. Recommendation: We recommend OHCA continue to work to strengthen their review and reconciliation controls related to the accuracy of data reported for GAAP Pkg. Z – Schedule of Expenditures of Federal Awards. We also recommend the Authority ensure that federal funds are properly classified in order to report total federal funds correctly in all systems. Views of Responsible Official(s) Contact Person: Calvin Cole, Financial Manager III Anticipated Completion Date: 10/31/24 Corrective Action Planned: The Oklahoma Health Care Authority agrees with the finding. See corrective action plan located in the corrective action plan section of this report.
FINDING NO: 2023-008 (Partial Repeat 2022-020) STATE AGENCY: Oklahoma Health Care Authority (OHCA) FEDERAL AGENCY: United States Department of Health and Human Services CFDA NO: 93.778 FEDERAL PROGRAM NAME: Medicaid Cluster FEDERAL AWARD NUMBER: 2205OK5MAP and 2305OK5MAP FEDERAL AWARD YEAR: 2022 and 2023 CONTROL CATEGORY: Reporting QUESTIONED COSTS: $0 Criteria: 2 CFR §200.510(b) states, “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended…” A basic objective of Generally Accepted Accounting Principles is to provide accurate and reliable information. A component objective of an effective internal control system is to ensure accurate and reliable information through a proper review and approval process. Condition and Context: Based upon testwork performed on GAAP Package Z – Schedule of Expenditures of Federal Awards, we noted the following: • The Medicaid Total Federal Expenditures were recorded at $6,834,862,243 but should have been $6,924,986,911. • The MAP transfers to other state agencies were recorded at $54,891,475 but should have been $55,042,431. • We performed procedures to reconcile the total Federal draws made during SFY 2023 according to the Payment Management System (PMS) against the total of Federal Grants Revenue reported on CTB per Statewide Accounting System. We noted a variance of $8,452,464. This amount represents a reimbursement from the Department of Mental Health to OHCA for disallowed federal expenditures. Cause: We noted the following: • Medicaid Total Federal Expenditures were incorrectly transferred from the “CAFR Package Z Federal Expenditures” worksheet to the GAAP Package Z. The variance occurred because the Medicaid Total Federal Expenditures amount failed to include the administrative portion of the Medicaid Total Federal Expenditures as well as interest received. • MAP transfers to other state agencies were not calculated correctly on the “Schedule of Expenditures of Federal Awards – Transferred” worksheet. The variance occurred because a transfer to the Oklahoma Department of Education was not included in the total for MAP transfers. • OHCA misinterpreted the intended use of these reimbursement funds and improperly classified them as federal funds. Effect: Medicaid Total Federal Expenditures were understated by $90,124,668 and the ending Federal Cash Balance was overstated by $90,275,624. The classification error resulted in an $8,452,464 overstatement of Federal Revenue in the Statewide Accounting System. In addition, the overstatement carried through to GAAP Package Z for ALN # 93.778 Medical Assistance Program Revenue and Federal Expenditures. Recommendation: We recommend OHCA continue to work to strengthen their review and reconciliation controls related to the accuracy of data reported for GAAP Pkg. Z – Schedule of Expenditures of Federal Awards. We also recommend the Authority ensure that federal funds are properly classified in order to report total federal funds correctly in all systems. Views of Responsible Official(s) Contact Person: Calvin Cole, Financial Manager III Anticipated Completion Date: 10/31/24 Corrective Action Planned: The Oklahoma Health Care Authority agrees with the finding. See corrective action plan located in the corrective action plan section of this report.
Federal Program(s): SEFA Reporting (all programs) Compliance Area: Reporting (SEFA completeness and accuracy) Type of Finding: Material Weakness in Internal Control over Financial Reporting and Compliance Criteria 2 CFR §200.510(b) requires the auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA) that includes the total federal awards expended for the period, identified by federal agency, pass-through entity (as applicable), assistance listing number (ALN), and other required elements. 2 CFR §200.303 requires the auditee to establish and maintain effective internal controls over federal awards to provide reasonable assurance of compliance with statutes, regulations, and the terms and conditions of federal awards. Under GAGAS and Uniform Guidance, internal controls should ensure that federal expenditures are properly accumulated, reconciled, reviewed, and reported in the SEFA. Condition Our audit of the SEFA for the year ended June 30, 2023, federal expenditures totaling approximately $6,048,485 were omitted from the SEFA initially prepared by management. The omitted amount represented approximately 54% of total federal expenditures for the year and included activity under the CoronaVirus Capital Project Fund, ALN 21.029 amounting to $5,842,346. The SEFA was subsequently adjusted to include these expenditures. Cause The entity’s SEFA preparation process did not include sufficient procedures to ensure completeness. Specifically: • The SEFA was prepared using incomplete grant tracking reports that were not reconciled to the general ledger and grant agreements. • There was no formal secondary review by personnel independent of the preparer. • Subrecipient and pass-through activity (as applicable) was not fully captured in the SEFA compilation. Effect The omission resulted in an initially materially misstated SEFA and noncompliance with SEFA reporting requirements under 2 CFR §200.510(b). The deficiency required significant audit or proposed adjustments to correct the SEFA. This control deficiency constitutes a material weakness because it indicates that the entity’s internal controls over SEFA preparation were not effective to prevent or detect a material misstatement on a timely basis. In addition, the incomplete SEFA could lead to inaccurate reporting to oversight agencies and may affect risk assessments for program compliance. Questioned Costs None. Reporting finding only; no direct noncompliant costs identified. Perspective Information This issue reflects a systemic control deficiency affecting the SEFA as a whole rather than a single program. The magnitude of the omitted expenditures indicates a pervasive weakness in reporting controls. Identification as a Material Weakness We consider this deficiency a material weakness in internal control over financial reporting and compliance related to SEFA preparation because it resulted in a material misstatement of the SEFA and required significant auditor intervention to correct. Recommendation 1. Comprehensive Reconciliation: Reconcile federal grant activity (drawdowns, expenditures, indirect costs) to the general ledger, grant agreements, and agency/portal records. 2. Program Inventory & Certifications: Maintain a centralized inventory of all federal awards (by ALN, pass-through, award number) with program manager certifications of completeness at year-end. 3. Formal Review Workflow: Establish a documented secondary review by finance leadership independent of the preparer, with checklists covering ALNs, pass-throughs, subrecipient disclosures, notes to SEFA, and indirect cost treatment. 4. Subrecipient & Pass-Through Controls: Implement procedures to capture and verify all subrecipient amounts, pass-through activity, and required subrecipient disclosures on the SEFA. 5. Close Calendar & Training: Adopt an annual SEFA close calendar with milestones and provide training on Uniform Guidance reporting requirements to staff involved in SEFA compilation and review.
2023 006 Other – Inaccurate Reporting of the Schedule of Expenditures of Federal Awards U.S. Department of Homeland Security Pass Through – SNJ Office of Emergency Management Disaster Grants - Public Assistance (Presidentially Declared Disasters) (ALN 97.036) Federal Grant Numbers: Grant #4488 Proj F#2105 and Grant #4614 Proj F#690 Statistically valid sample: Not applicable. Repeat finding: Not a repeat finding. Finding Type: Material weakness Criteria: According to 2 CFR 200.510(b), a recipient of federal awards is required to prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the entity’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502. Additionally, 2 CFR section 200.303 requires that non-federal entities receiving federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure federal expenditures are accurately reported on the SEFA and information provided for audit purposes is complete and accurate. Condition and Context: The University did not have adequate internal controls related to the identification and reporting of federal expenditures that are managed outside of their normal grant process. Specifically, the University lacked controls to ensure proper communication between the Office of Emergency Management, University Controller’s Office and the Office for Research related to obligations of the Federal Emergency Management Agency Disaster Grants - Public Assistance (Presidentially Declared Disasters) (ALN 97.036) program (FEMA). As a result, $7,077,293 of FEMA expenditures were omitted from the June 30, 2023 SEFA. Cause: Applications for reimbursement from FEMA were handled outside of the normal grant process at the University, which is overseen by the Office for Research. Management did not perform appropriate risk assessment procedures associated with allowing federal awards to be executed outside of their normal grant process. Effect: Lack of an adequate risk assessment procedure for federal awards executed outside the normal grant process resulted in internal controls not being effective or adequately established upon the initiation of the award and reporting of expenditures. Questioned Costs: Not applicable. Recommendation: We recommend the University implement a system of internal control that is designed and operating upon initiation of new and/or amended awards through reporting on the SEFA to ensure the SEFA is complete and accurate. Views of Responsible Official: Management agrees with the finding. Management acknowledges that the University did not have an adequate risk assessment framework in place for federal awards executed outside of the standard grant administration process. In addition, communication and coordination among the Office of Emergency Management (within Institutional Planning & Operations), the Office for Research, and the University Controller’s Office were not sufficiently formalized at the time of initiation for new and/or amended awards executed outside of the standard grant administration process. To address these deficiencies, leadership across these offices has developed and implemented a formal Standard Operating Procedure (SOP) to establish a consistent institutional framework for the administration and oversight of federally funded capital projects, emergency recovery programs, and other non-traditional sponsored funding mechanisms. The SOP defines roles and responsibilities, establishes risk assessment and communication protocols, and implemented internal control requirements to ensure appropriate coordination at award initiation and throughout the lifecycle of the award, including financial reporting.
Material Weakness Internal Controls Over Finacial Reporting Deficiencies in the Design of Controls Conditions: During our audit, we noted the organization does not have the following written Standard Operating Procedures (SOP), inadequate design of controls over the preparation of the financial statements, inadequate design of controls over significant accounts and processes, inadequate documentation of the components of internal controls. We have also found inadequate segregation of duties. The client has personnel and management under their employ who lack the qualifications and training to fulfill their assigned functions. There is also inadequate design of monitoring controls used to assess the design and operating effectiveness of the entity's internal control environment. Failures in the Operation of Internal Control Conditions: Failure of the information and communication component of internal control to provide complete and accurate output because of deficiencies in timeliness, completeness, and accuracy, failure to perform reconciliations of significant accounts. Poor Documentation Conditions: Lack of clear policies and procedures, making it difficult to monitor compliance and identify potential problems. Risk Assessment Failures Conditions: Not properly identifying and mitigating key risks within the organization. Lack of Management Review Conditions: Not actively monitoring and reviewing internal controls for effectiveness. Human Error Conditions: Mistakes made by employees due to poor training or lack of attention to detail. Criteria: 2 CFR Section 200.510 (a) - The auditee shall prepare financial statements that reflect its financial position, results of operation or change in net assets, and, where appropriate, cash flows for the fiscal year audited. Management is responsible for implementing a system of internal control over reconciling, verifying, and evaluating the nature of awards in accordance with applicable accounting standards. Management must assign accountable departmental employees and procedures must be in place for evaluating and documenting the nature of the various accounting steps of rollforwards and reconciliations in accordance with accounting standards and to ensure the accounts are being represented accurately. Effects of Conditions: Without SOPs there is a higher error rate, increased risk of compliance issues, operations stop or a lack of segregation of duties occur when key personnel are unavailable. Without internal controls over the preparation of the financial statements there is no assurance that management has accurate, timely and complete information, including accounting records. The organization faces an increased risk of fraud, errors in accounting, operational inefficiencies, compliance issues, damage to reputation, and difficulty in detecting and investigating fraudulent activity because of a lack of segregation of duties. The lack of monitoring can cause inaccurate financial reporting, increased risk of fraud, poor decision-making due to unreliable data, potential reputational damage, and missed opportunities to identify and correct financial problems early on, ultimately impacting the company's financial stability and overall performance. Cause of Conditions: The lack of SOPs (financial statement close, procure to pay, order tocash) created an environment that is not conducive for monitoring, reconciliation, and communication and can have a material impact on the entity’s financials. Policies and proceduresare not in place to ensure the effectiveness of financial management and oversight. The financial statement close process is not performed in a time manner to allow for reasonable financial statements to be prepared and reviewed by management and those charged with governance. Also, the entity lacks qualified staff in critical roles to ensure that the financial processes are initiated andmonitored and reported in a timely manner. Auditor’s Recommendation: We recommend that internal controls, along with a control matrix and SOPs, are documented and appropriately implemented and distributed to staff and management along with implementing an ongoing process of regularly reviewing and assessing the financial data. Also, we recommend hiring additional qualified staff and providing the training needed to the current staff and new hires.
Material Weakness Internal Controls Over Finacial Reporting Deficiencies in the Design of Controls Conditions: During our audit, we noted the organization does not have the following written Standard Operating Procedures (SOP), inadequate design of controls over the preparation of the financial statements, inadequate design of controls over significant accounts and processes, inadequate documentation of the components of internal controls. We have also found inadequate segregation of duties. The client has personnel and management under their employ who lack the qualifications and training to fulfill their assigned functions. There is also inadequate design of monitoring controls used to assess the design and operating effectiveness of the entity's internal control environment. Failures in the Operation of Internal Control Conditions: Failure of the information and communication component of internal control to provide complete and accurate output because of deficiencies in timeliness, completeness, and accuracy, failure to perform reconciliations of significant accounts. Poor Documentation Conditions: Lack of clear policies and procedures, making it difficult to monitor compliance and identify potential problems. Risk Assessment Failures Conditions: Not properly identifying and mitigating key risks within the organization. Lack of Management Review Conditions: Not actively monitoring and reviewing internal controls for effectiveness. Human Error Conditions: Mistakes made by employees due to poor training or lack of attention to detail. Criteria: 2 CFR Section 200.510 (a) - The auditee shall prepare financial statements that reflect its financial position, results of operation or change in net assets, and, where appropriate, cash flows for the fiscal year audited. Management is responsible for implementing a system of internal control over reconciling, verifying, and evaluating the nature of awards in accordance with applicable accounting standards. Management must assign accountable departmental employees and procedures must be in place for evaluating and documenting the nature of the various accounting steps of rollforwards and reconciliations in accordance with accounting standards and to ensure the accounts are being represented accurately. Effects of Conditions: Without SOPs there is a higher error rate, increased risk of compliance issues, operations stop or a lack of segregation of duties occur when key personnel are unavailable. Without internal controls over the preparation of the financial statements there is no assurance that management has accurate, timely and complete information, including accounting records. The organization faces an increased risk of fraud, errors in accounting, operational inefficiencies, compliance issues, damage to reputation, and difficulty in detecting and investigating fraudulent activity because of a lack of segregation of duties. The lack of monitoring can cause inaccurate financial reporting, increased risk of fraud, poor decision-making due to unreliable data, potential reputational damage, and missed opportunities to identify and correct financial problems early on, ultimately impacting the company's financial stability and overall performance. Cause of Conditions: The lack of SOPs (financial statement close, procure to pay, order tocash) created an environment that is not conducive for monitoring, reconciliation, and communication and can have a material impact on the entity’s financials. Policies and proceduresare not in place to ensure the effectiveness of financial management and oversight. The financial statement close process is not performed in a time manner to allow for reasonable financial statements to be prepared and reviewed by management and those charged with governance. Also, the entity lacks qualified staff in critical roles to ensure that the financial processes are initiated andmonitored and reported in a timely manner. Auditor’s Recommendation: We recommend that internal controls, along with a control matrix and SOPs, are documented and appropriately implemented and distributed to staff and management along with implementing an ongoing process of regularly reviewing and assessing the financial data. Also, we recommend hiring additional qualified staff and providing the training needed to the current staff and new hires.
Finding No. 2023-006 Federal Agency: U. S. Department of Health and Human Services Cluster: Health Centers Clusters AL No.: 93.224 Program Title: Community Health Centers Area: Schedule of Expenditures of Federal Awards (SEFA) Repeat Finding from Prior Audit? Yes Finding Type: Material Weakness in Internal Control over Compliance Questioned Cost: Unable to be determined due to discrepancies between the Schedule of Expenditures of Federal Awards and the grant expense schedule, which prevented the identification of a complete and accurate population of expenditures for testing. Criteria: Uniform Guidance (2 CFR §200.510(b)) requires nonfederal entities to prepare a complete and accurate SEFA that agrees with underlying accounting records and grant expense schedules. The SEFA must be subject to appropriate review to ensure accuracy and completeness. Condition: The amount reported on the SEFA for AL No. 93.224 did not agree with the related grant expense schedule. As a result, the SEFA could not be reconciled to the underlying accounting records for audit purposes. Cause: The SEFA was not adequately reviewed or reconciled to the grant expense schedule prior to submission for audit. This condition was attributable to weaknesses in financial reporting controls and the absence of effective oversight to ensure the accuracy of federal award reporting. Effect: Because the SEFA did not reconcile to the grant expense schedule, Kagman Community Health Center, Inc. cannot demonstrate that federal expenditures were accurately and completely reported. This creates a reasonable possibility that material misstatements in the SEFA may not be prevented or detected on a timely basis and weakens internal controls over financial reporting. Recommendation: Kagman Community Health Center, Inc. should strengthen internal controls over SEFA preparation by: 1. Reconciling the SEFA to grant expense schedules and accounting records prior to submission. 2. Implementing supervisory review procedures to verify the accuracy and completeness of SEFA amounts. 3. Maintaining documentation to support all federal expenditures reported on the SEFA. Views of the Officials: Kagman Community Health Center, Inc.’s response is documented in the corrective action plan.
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 66.458, Environmental Protection Agency. Capitalization Grants for Clean Water State Revolving Funds. Federal Award Identification Number and Year: 5749-01, Loan Period 06/18/2022-11/15/2024 Pass-through Entity: Michigan Department of Environment, Great Lakes, and Energy Finance Division - Water Infrastructure Financing Section Type: Material weakness in internal controls and material noncompliance with laws and regulations Repeat Finding: No Criteria: Per 2 CFR 200.510 (b), the auditee must prepare a schedule of expenditures of federal awards for the period covered by the auditee’s financial statements, which must include the total federal awards expended as determined with section 200.502. Condition: The Township did not identify that they were subject to an audit under the Uniform Guidance (U.G.) and a schedule of expenditures of federal awards (SEFA) was not prepared by management. Identification of How Likely Questioned Costs Were Computed: N/A Known Questioned Costs: None Context: In fiscal year 2023, the Township had $1,072,983 in expenditures under three federal awards to report on the SEFA. The Capitalization Grants of Clean Water Revolving Funds was determined to have $980,228 in federal expenditures subject to audit under the U.G. Cause/Effect: The Township's controls were not adequate to ensure that they identify the requirement to have an audit under the Uniform Guidance and the preparation of an accurate and complete SEFA. As a result, management may fail to identify that an audit under the Uniform Guidance is required and that all federal dollars are included. Recommendation: We recommend the Township review federal, state, and local grants to determine if they are federally funded and, if federally funded, utilize the account number outlined in the State of Michigan chart of accounts to track federal funding. View of responsible officials and planned corrective action plan: See attached corrective action plan.
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 66.458, Environmental Protection Agency. Capitalization Grants for Clean Water State Revolving Funds. Federal Award Identification Number and Year: 5749-01, Loan Period 06/18/2022-11/15/2024 Pass-through Entity: Michigan Department of Environment, Great Lakes, and Energy Finance Division - Water Infrastructure Financing Section Type: Material weakness in internal controls and material noncompliance with laws and regulations Repeat Finding: No Criteria: Per 2 CFR 200.510 (b), the auditee must prepare a schedule of expenditures of federal awards for the period covered by the auditee’s financial statements, which must include the total federal awards expended as determined with section 200.502. Condition: The Township did not identify that they were subject to an audit under the Uniform Guidance (U.G.) and a schedule of expenditures of federal awards (SEFA) was not prepared by management. Identification of How Likely Questioned Costs Were Computed: N/A Known Questioned Costs: None Context: In fiscal year 2023, the Township had $1,072,983 in expenditures under three federal awards to report on the SEFA. The Capitalization Grants of Clean Water Revolving Funds was determined to have $980,228 in federal expenditures subject to audit under the U.G. Cause/Effect: The Township's controls were not adequate to ensure that they identify the requirement to have an audit under the Uniform Guidance and the preparation of an accurate and complete SEFA. As a result, management may fail to identify that an audit under the Uniform Guidance is required and that all federal dollars are included. Recommendation: We recommend the Township review federal, state, and local grants to determine if they are federally funded and, if federally funded, utilize the account number outlined in the State of Michigan chart of accounts to track federal funding. View of responsible officials and planned corrective action plan: See attached corrective action plan.
Finding 2022-001 Preparation of Schedule of Expenditures of Federal Awards Federal Agency and Pass-through Entity: U.S. Environmental Protection Agency – Georgia Environmental Finance Authority Program Title/Cluster: Clean Water State Revolving Fund Cluster (CWSRF) Criteria: The Schedule of Expenditures of Federal Awards is a supplemental schedule to the financial statements required to be produced when the entity is subject to a single audit. The single audit requirement is triggered when the federal expenditures reported on the Schedule of Expenditures of Federal Awards exceed $750,000 or more within an entity’s fiscal year. Uniform Guidance 2 CFR §200.510(b) states “The auditee must prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with §200.502.” Condition: For the year ended December 31, 2022, the City kept records of all expenditures and receipts of funding from drawdown requests together with support of payments and deposits of funds related to all federal expenditures but did not present those expenditures correctly or completely on a Schedule of Expenditure of Federal Awards that met minimum requirements as established by Uniform Guidance 2 CFR §200.510(b). Effect: An accurate representation of total federal expenditures for the fiscal year is required to clearly identify federal expenditures for the audit period. The absence of a complete and accurate Schedule of Expenditures of Federal Awards for the audit period is noncompliant with the requirements set forth under Uniform Guidance 2 CFR §200.510(b) but does not constitute a significant deficiency or material weakness in internal control over compliance. Questioned Costs: None reported. Recommendation: The City should implement a policy requiring entry of any federal expenditures to the Schedule of Expenditures of Federal Awards as part of the drawdown or pay request processes when submitting expenditures to the Federal Agency or Pass-through Entity providing funding. The procedures should be followed consistently to ensure that federal funds are appropriately accounted for and clearly identifiable for the period in which they occurred. The City of Hartwell should refer to the compliance requirements of Title 2 U.S. Code of Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, and ensure the City meets the minimum Schedule of Expenditures of Federal Awards requirements as described in 2 CFR §200.510(b).
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services. Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services. Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994 Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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 year ended December 31, 2020 as item 2020-002. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services. Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services. Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994 Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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 year ended December 31, 2020 as item 2020-002. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services. Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services. Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994 Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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 year ended December 31, 2020 as item 2020-002. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services. Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services. Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994 Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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 year ended December 31, 2020 as item 2020-002. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services. Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services. Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994 Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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 year ended December 31, 2020 as item 2020-002. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services. Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services. Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994 Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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 year ended December 31, 2020 as item 2020-002. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services. Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services. Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994 Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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 year ended December 31, 2020 as item 2020-002. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services. Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services. Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994 Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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 year ended December 31, 2020 as item 2020-002. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services. Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services. Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994 Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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 year ended December 31, 2020 as item 2020-002. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services. Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services. Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994 Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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 year ended December 31, 2020 as item 2020-002. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services. Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services. Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994 Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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 year ended December 31, 2020 as item 2020-002. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services. Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services. Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994 Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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 year ended December 31, 2020 as item 2020-002. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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.
Federal Grantor: U.S. Department of Justice, U.S. Department of Transportation, Election Assistance Commission, U.S. Department of Health and Human Services. Pass-Through Grantor: Missouri Sheriff’s Association, Missouri Department of Public Safety, Missouri Department of Transportation, Missouri Secretary of State, Missouri Department of Health and Senior Services. Federal ALN: 16.000, 16.738, 20.600, 20.607, 93.069, 93.268, 93.323, 93.354, 93.575, 93.767, 93.778, 93.919, 93.991, 93.994 Program Title: Domestic Cannabis Eradication/Suppression Program, Edward Bryne Memorial Justice Assistance Grant Program, State and Community Highway Safety, Alcohol Open Container Requirements, HAVA Election Security Grant, Public Health Emergency Preparedness, Immunization Cooperative Agreements, Epidemiology and Laboratory Capacity for Infectious Diseases, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response, Child Support Enforcement, Child Care and Development Block Grant, Children’s Health Insurance Program, Medical Assistance Program, Breast and Cervical Cancer Early Detection Program, Preventive Health and Health Services Block Grant, Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: 6NU90TP922111-01, 65NU50CK000546-01, 6NH23IP922606-01, 6NU90TP922019 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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 year ended December 31, 2020 as item 2020-002. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Transportation, Missouri Department of Public Safety, and Missouri State Treasurer Federal ALN Number: 10.557, 10.923, 14.228, 16.607, 16.738, 20.205, 21.019, 21.027, 93.069, 93.767, 93.994 and 97.036 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Emergency Watershed Protection Program; Community Development Block Grants; Patrick Leahy Bulletproof Vest Partnership; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Local Public Health Services; Maternal and Child Health Services Block Grant; Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: ERS04520077, ERS04522105, N2919WEP0010014, BRO-B044(35), BRO-B044(36-38), DH1800040521, DH210048512, DH220050467, AOC19380006, DH220051086, DH190011039, DR-4435, DR-4451, DR-4612 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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, 2020 and 2019 as item 2020-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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. County’s Response: Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable. Auditor’s Evaluation: The response is appropriate to correct the concern.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Transportation, Missouri Department of Public Safety, and Missouri State Treasurer Federal ALN Number: 10.557, 10.923, 14.228, 16.607, 16.738, 20.205, 21.019, 21.027, 93.069, 93.767, 93.994 and 97.036 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Emergency Watershed Protection Program; Community Development Block Grants; Patrick Leahy Bulletproof Vest Partnership; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Local Public Health Services; Maternal and Child Health Services Block Grant; Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: ERS04520077, ERS04522105, N2919WEP0010014, BRO-B044(35), BRO-B044(36-38), DH1800040521, DH210048512, DH220050467, AOC19380006, DH220051086, DH190011039, DR-4435, DR-4451, DR-4612 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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, 2020 and 2019 as item 2020-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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. County’s Response: Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable. Auditor’s Evaluation: The response is appropriate to correct the concern.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Transportation, Missouri Department of Public Safety, and Missouri State Treasurer Federal ALN Number: 10.557, 10.923, 14.228, 16.607, 16.738, 20.205, 21.019, 21.027, 93.069, 93.767, 93.994 and 97.036 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Emergency Watershed Protection Program; Community Development Block Grants; Patrick Leahy Bulletproof Vest Partnership; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Local Public Health Services; Maternal and Child Health Services Block Grant; Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: ERS04520077, ERS04522105, N2919WEP0010014, BRO-B044(35), BRO-B044(36-38), DH1800040521, DH210048512, DH220050467, AOC19380006, DH220051086, DH190011039, DR-4435, DR-4451, DR-4612 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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, 2020 and 2019 as item 2020-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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. County’s Response: Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable. Auditor’s Evaluation: The response is appropriate to correct the concern.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Transportation, Missouri Department of Public Safety, and Missouri State Treasurer Federal ALN Number: 10.557, 10.923, 14.228, 16.607, 16.738, 20.205, 21.019, 21.027, 93.069, 93.767, 93.994 and 97.036 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Emergency Watershed Protection Program; Community Development Block Grants; Patrick Leahy Bulletproof Vest Partnership; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Local Public Health Services; Maternal and Child Health Services Block Grant; Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: ERS04520077, ERS04522105, N2919WEP0010014, BRO-B044(35), BRO-B044(36-38), DH1800040521, DH210048512, DH220050467, AOC19380006, DH220051086, DH190011039, DR-4435, DR-4451, DR-4612 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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, 2020 and 2019 as item 2020-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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. County’s Response: Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable. Auditor’s Evaluation: The response is appropriate to correct the concern.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Transportation, Missouri Department of Public Safety, and Missouri State Treasurer Federal ALN Number: 10.557, 10.923, 14.228, 16.607, 16.738, 20.205, 21.019, 21.027, 93.069, 93.767, 93.994 and 97.036 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Emergency Watershed Protection Program; Community Development Block Grants; Patrick Leahy Bulletproof Vest Partnership; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Local Public Health Services; Maternal and Child Health Services Block Grant; Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: ERS04520077, ERS04522105, N2919WEP0010014, BRO-B044(35), BRO-B044(36-38), DH1800040521, DH210048512, DH220050467, AOC19380006, DH220051086, DH190011039, DR-4435, DR-4451, DR-4612 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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, 2020 and 2019 as item 2020-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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. County’s Response: Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable. Auditor’s Evaluation: The response is appropriate to correct the concern.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Transportation, Missouri Department of Public Safety, and Missouri State Treasurer Federal ALN Number: 10.557, 10.923, 14.228, 16.607, 16.738, 20.205, 21.019, 21.027, 93.069, 93.767, 93.994 and 97.036 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Emergency Watershed Protection Program; Community Development Block Grants; Patrick Leahy Bulletproof Vest Partnership; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Local Public Health Services; Maternal and Child Health Services Block Grant; Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: ERS04520077, ERS04522105, N2919WEP0010014, BRO-B044(35), BRO-B044(36-38), DH1800040521, DH210048512, DH220050467, AOC19380006, DH220051086, DH190011039, DR-4435, DR-4451, DR-4612 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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, 2020 and 2019 as item 2020-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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. County’s Response: Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable. Auditor’s Evaluation: The response is appropriate to correct the concern.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Transportation, Missouri Department of Public Safety, and Missouri State Treasurer Federal ALN Number: 10.557, 10.923, 14.228, 16.607, 16.738, 20.205, 21.019, 21.027, 93.069, 93.767, 93.994 and 97.036 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Emergency Watershed Protection Program; Community Development Block Grants; Patrick Leahy Bulletproof Vest Partnership; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Local Public Health Services; Maternal and Child Health Services Block Grant; Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: ERS04520077, ERS04522105, N2919WEP0010014, BRO-B044(35), BRO-B044(36-38), DH1800040521, DH210048512, DH220050467, AOC19380006, DH220051086, DH190011039, DR-4435, DR-4451, DR-4612 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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, 2020 and 2019 as item 2020-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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. County’s Response: Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable. Auditor’s Evaluation: The response is appropriate to correct the concern.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Transportation, Missouri Department of Public Safety, and Missouri State Treasurer Federal ALN Number: 10.557, 10.923, 14.228, 16.607, 16.738, 20.205, 21.019, 21.027, 93.069, 93.767, 93.994 and 97.036 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Emergency Watershed Protection Program; Community Development Block Grants; Patrick Leahy Bulletproof Vest Partnership; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Local Public Health Services; Maternal and Child Health Services Block Grant; Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: ERS04520077, ERS04522105, N2919WEP0010014, BRO-B044(35), BRO-B044(36-38), DH1800040521, DH210048512, DH220050467, AOC19380006, DH220051086, DH190011039, DR-4435, DR-4451, DR-4612 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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, 2020 and 2019 as item 2020-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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. County’s Response: Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable. Auditor’s Evaluation: The response is appropriate to correct the concern.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Transportation, Missouri Department of Public Safety, and Missouri State Treasurer Federal ALN Number: 10.557, 10.923, 14.228, 16.607, 16.738, 20.205, 21.019, 21.027, 93.069, 93.767, 93.994 and 97.036 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Emergency Watershed Protection Program; Community Development Block Grants; Patrick Leahy Bulletproof Vest Partnership; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Local Public Health Services; Maternal and Child Health Services Block Grant; Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: ERS04520077, ERS04522105, N2919WEP0010014, BRO-B044(35), BRO-B044(36-38), DH1800040521, DH210048512, DH220050467, AOC19380006, DH220051086, DH190011039, DR-4435, DR-4451, DR-4612 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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, 2020 and 2019 as item 2020-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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. County’s Response: Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable. Auditor’s Evaluation: The response is appropriate to correct the concern.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Transportation, Missouri Department of Public Safety, and Missouri State Treasurer Federal ALN Number: 10.557, 10.923, 14.228, 16.607, 16.738, 20.205, 21.019, 21.027, 93.069, 93.767, 93.994 and 97.036 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Emergency Watershed Protection Program; Community Development Block Grants; Patrick Leahy Bulletproof Vest Partnership; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Local Public Health Services; Maternal and Child Health Services Block Grant; Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: ERS04520077, ERS04522105, N2919WEP0010014, BRO-B044(35), BRO-B044(36-38), DH1800040521, DH210048512, DH220050467, AOC19380006, DH220051086, DH190011039, DR-4435, DR-4451, DR-4612 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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, 2020 and 2019 as item 2020-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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. County’s Response: Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable. Auditor’s Evaluation: The response is appropriate to correct the concern.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Transportation, Missouri Department of Public Safety, and Missouri State Treasurer Federal ALN Number: 10.557, 10.923, 14.228, 16.607, 16.738, 20.205, 21.019, 21.027, 93.069, 93.767, 93.994 and 97.036 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Emergency Watershed Protection Program; Community Development Block Grants; Patrick Leahy Bulletproof Vest Partnership; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Local Public Health Services; Maternal and Child Health Services Block Grant; Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: ERS04520077, ERS04522105, N2919WEP0010014, BRO-B044(35), BRO-B044(36-38), DH1800040521, DH210048512, DH220050467, AOC19380006, DH220051086, DH190011039, DR-4435, DR-4451, DR-4612 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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, 2020 and 2019 as item 2020-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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. County’s Response: Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable. Auditor’s Evaluation: The response is appropriate to correct the concern.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Transportation, Missouri Department of Public Safety, and Missouri State Treasurer Federal ALN Number: 10.557, 10.923, 14.228, 16.607, 16.738, 20.205, 21.019, 21.027, 93.069, 93.767, 93.994 and 97.036 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Emergency Watershed Protection Program; Community Development Block Grants; Patrick Leahy Bulletproof Vest Partnership; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Local Public Health Services; Maternal and Child Health Services Block Grant; Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: ERS04520077, ERS04522105, N2919WEP0010014, BRO-B044(35), BRO-B044(36-38), DH1800040521, DH210048512, DH220050467, AOC19380006, DH220051086, DH190011039, DR-4435, DR-4451, DR-4612 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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, 2020 and 2019 as item 2020-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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. County’s Response: Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable. Auditor’s Evaluation: The response is appropriate to correct the concern.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Transportation, Missouri Department of Public Safety, and Missouri State Treasurer Federal ALN Number: 10.557, 10.923, 14.228, 16.607, 16.738, 20.205, 21.019, 21.027, 93.069, 93.767, 93.994 and 97.036 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Emergency Watershed Protection Program; Community Development Block Grants; Patrick Leahy Bulletproof Vest Partnership; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Local Public Health Services; Maternal and Child Health Services Block Grant; Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: ERS04520077, ERS04522105, N2919WEP0010014, BRO-B044(35), BRO-B044(36-38), DH1800040521, DH210048512, DH220050467, AOC19380006, DH220051086, DH190011039, DR-4435, DR-4451, DR-4612 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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, 2020 and 2019 as item 2020-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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. County’s Response: Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable. Auditor’s Evaluation: The response is appropriate to correct the concern.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Transportation, Missouri Department of Public Safety, and Missouri State Treasurer Federal ALN Number: 10.557, 10.923, 14.228, 16.607, 16.738, 20.205, 21.019, 21.027, 93.069, 93.767, 93.994 and 97.036 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Emergency Watershed Protection Program; Community Development Block Grants; Patrick Leahy Bulletproof Vest Partnership; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Local Public Health Services; Maternal and Child Health Services Block Grant; Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: ERS04520077, ERS04522105, N2919WEP0010014, BRO-B044(35), BRO-B044(36-38), DH1800040521, DH210048512, DH220050467, AOC19380006, DH220051086, DH190011039, DR-4435, DR-4451, DR-4612 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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, 2020 and 2019 as item 2020-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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. County’s Response: Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable. Auditor’s Evaluation: The response is appropriate to correct the concern.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Transportation, Missouri Department of Public Safety, and Missouri State Treasurer Federal ALN Number: 10.557, 10.923, 14.228, 16.607, 16.738, 20.205, 21.019, 21.027, 93.069, 93.767, 93.994 and 97.036 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Emergency Watershed Protection Program; Community Development Block Grants; Patrick Leahy Bulletproof Vest Partnership; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Local Public Health Services; Maternal and Child Health Services Block Grant; Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: ERS04520077, ERS04522105, N2919WEP0010014, BRO-B044(35), BRO-B044(36-38), DH1800040521, DH210048512, DH220050467, AOC19380006, DH220051086, DH190011039, DR-4435, DR-4451, DR-4612 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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, 2020 and 2019 as item 2020-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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. County’s Response: Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable. Auditor’s Evaluation: The response is appropriate to correct the concern.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Transportation, Missouri Department of Public Safety, and Missouri State Treasurer Federal ALN Number: 10.557, 10.923, 14.228, 16.607, 16.738, 20.205, 21.019, 21.027, 93.069, 93.767, 93.994 and 97.036 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Emergency Watershed Protection Program; Community Development Block Grants; Patrick Leahy Bulletproof Vest Partnership; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Local Public Health Services; Maternal and Child Health Services Block Grant; Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: ERS04520077, ERS04522105, N2919WEP0010014, BRO-B044(35), BRO-B044(36-38), DH1800040521, DH210048512, DH220050467, AOC19380006, DH220051086, DH190011039, DR-4435, DR-4451, DR-4612 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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, 2020 and 2019 as item 2020-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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. County’s Response: Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable. Auditor’s Evaluation: The response is appropriate to correct the concern.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Transportation, Missouri Department of Public Safety, and Missouri State Treasurer Federal ALN Number: 10.557, 10.923, 14.228, 16.607, 16.738, 20.205, 21.019, 21.027, 93.069, 93.767, 93.994 and 97.036 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Emergency Watershed Protection Program; Community Development Block Grants; Patrick Leahy Bulletproof Vest Partnership; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Local Public Health Services; Maternal and Child Health Services Block Grant; Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: ERS04520077, ERS04522105, N2919WEP0010014, BRO-B044(35), BRO-B044(36-38), DH1800040521, DH210048512, DH220050467, AOC19380006, DH220051086, DH190011039, DR-4435, DR-4451, DR-4612 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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, 2020 and 2019 as item 2020-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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. County’s Response: Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable. Auditor’s Evaluation: The response is appropriate to correct the concern.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Transportation, Missouri Department of Public Safety, and Missouri State Treasurer Federal ALN Number: 10.557, 10.923, 14.228, 16.607, 16.738, 20.205, 21.019, 21.027, 93.069, 93.767, 93.994 and 97.036 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Emergency Watershed Protection Program; Community Development Block Grants; Patrick Leahy Bulletproof Vest Partnership; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Local Public Health Services; Maternal and Child Health Services Block Grant; Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: ERS04520077, ERS04522105, N2919WEP0010014, BRO-B044(35), BRO-B044(36-38), DH1800040521, DH210048512, DH220050467, AOC19380006, DH220051086, DH190011039, DR-4435, DR-4451, DR-4612 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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, 2020 and 2019 as item 2020-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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. County’s Response: Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable. Auditor’s Evaluation: The response is appropriate to correct the concern.
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Transportation, Missouri Department of Public Safety, and Missouri State Treasurer Federal ALN Number: 10.557, 10.923, 14.228, 16.607, 16.738, 20.205, 21.019, 21.027, 93.069, 93.767, 93.994 and 97.036 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Emergency Watershed Protection Program; Community Development Block Grants; Patrick Leahy Bulletproof Vest Partnership; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Local Public Health Services; Maternal and Child Health Services Block Grant; Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-through Entity Identifying Number: ERS04520077, ERS04522105, N2919WEP0010014, BRO-B044(35), BRO-B044(36-38), DH1800040521, DH210048512, DH220050467, AOC19380006, DH220051086, DH190011039, DR-4435, DR-4451, DR-4612 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards 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, 2020 and 2019 as item 2020-001. Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 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 both the years ended December 31, 2022 and 2021. 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. County’s Response: Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable. Auditor’s Evaluation: The response is appropriate to correct the concern.
Finding 2022-004 Compliance Requirement: Internal Control over Compliance and Compliance with Reporting (Preparation of Schedule of Expenditures of Federal Awards) Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria - The Code of Federal Regulation (CFR) Section 200.510(b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502. Basis for determining Federal awards expended.” The SEFA must provide total federal awards expended for each individual Federal program. In accordance with Section 200.302 Financial Management, a non-federal entity’s financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. The financial management system of each non-Federal entity must provide for the following: (1) Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. (2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in Section 200.328 Financial Reporting and Section 200.329 Monitoring and Reporting Program Performance. (3) Records that identify adequately the source and application of funds for federally funded activities. (4) Effective control over, and accountability for, all funds, property, and other assets. Condition – The SEFA as prepared by management did not originally include one federal grant with federal expenditures during the year and one grant for which the Assistance Listing Number (ALN) did not match the grant documents. Cause - The internal controls established for the review and approval of the SEFA to ensure its completeness and accuracy did not operate as designed due to new funding received in the current year. Effect – The original SEFA was incomplete. Questioned Costs: None. Context: The conditions outlined above are based on our testing of the Organization’s major program and our overall testing of the accuracy of the SEFA. The nature of this findings is detailed in the condition section above. Recommendation- We recommend management attend federal award trainings and information to ensure the documented policies and procedures can be performed as described. This will ensure the federal funds are reported accurately on the SEFA and that programs are reported under the correct ALN. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. The Organization will continue to review federal award guidance and requirements to ensure compliance with current and future federal awards. Refer to the Organization’s corrective action plan for further details.
Finding 2022-004 Compliance Requirement: Internal Control over Compliance and Compliance with Reporting (Preparation of Schedule of Expenditures of Federal Awards) Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria - The Code of Federal Regulation (CFR) Section 200.510(b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502. Basis for determining Federal awards expended.” The SEFA must provide total federal awards expended for each individual Federal program. In accordance with Section 200.302 Financial Management, a non-federal entity’s financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. The financial management system of each non-Federal entity must provide for the following: (1) Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. (2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in Section 200.328 Financial Reporting and Section 200.329 Monitoring and Reporting Program Performance. (3) Records that identify adequately the source and application of funds for federally funded activities. (4) Effective control over, and accountability for, all funds, property, and other assets. Condition – The SEFA as prepared by management did not originally include one federal grant with federal expenditures during the year and one grant for which the Assistance Listing Number (ALN) did not match the grant documents. Cause - The internal controls established for the review and approval of the SEFA to ensure its completeness and accuracy did not operate as designed due to new funding received in the current year. Effect – The original SEFA was incomplete. Questioned Costs: None. Context: The conditions outlined above are based on our testing of the Organization’s major program and our overall testing of the accuracy of the SEFA. The nature of this findings is detailed in the condition section above. Recommendation- We recommend management attend federal award trainings and information to ensure the documented policies and procedures can be performed as described. This will ensure the federal funds are reported accurately on the SEFA and that programs are reported under the correct ALN. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. The Organization will continue to review federal award guidance and requirements to ensure compliance with current and future federal awards. Refer to the Organization’s corrective action plan for further details.
Finding 2022-004 Compliance Requirement: Internal Control over Compliance and Compliance with Reporting (Preparation of Schedule of Expenditures of Federal Awards) Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria - The Code of Federal Regulation (CFR) Section 200.510(b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502. Basis for determining Federal awards expended.” The SEFA must provide total federal awards expended for each individual Federal program. In accordance with Section 200.302 Financial Management, a non-federal entity’s financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. The financial management system of each non-Federal entity must provide for the following: (1) Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. (2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in Section 200.328 Financial Reporting and Section 200.329 Monitoring and Reporting Program Performance. (3) Records that identify adequately the source and application of funds for federally funded activities. (4) Effective control over, and accountability for, all funds, property, and other assets. Condition – The SEFA as prepared by management did not originally include one federal grant with federal expenditures during the year and one grant for which the Assistance Listing Number (ALN) did not match the grant documents. Cause - The internal controls established for the review and approval of the SEFA to ensure its completeness and accuracy did not operate as designed due to new funding received in the current year. Effect – The original SEFA was incomplete. Questioned Costs: None. Context: The conditions outlined above are based on our testing of the Organization’s major program and our overall testing of the accuracy of the SEFA. The nature of this findings is detailed in the condition section above. Recommendation- We recommend management attend federal award trainings and information to ensure the documented policies and procedures can be performed as described. This will ensure the federal funds are reported accurately on the SEFA and that programs are reported under the correct ALN. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. The Organization will continue to review federal award guidance and requirements to ensure compliance with current and future federal awards. Refer to the Organization’s corrective action plan for further details.