2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Public Safety Federal Assistance Listing Number: 16.738, 21.027, 21.032, 97.036, and 97.042 Program Title: Edward Byrne Memorial Justice Assistance Grant Program; Coronavirus State and Local Fiscal Recovery Funds; Local Assistance and Tribal Consistency Fund; Disaster Grants – Public Assistance (Presidentially Declared Disasters); Emergency Management Performance Grant Pass-through Entity Identifying Number: 15PBJA-22-GG-00640-MUMU-054; DR-4665-MO; EMK-2022-EP-00004-073; EMK-2023-EP-0004-063 Award Year: 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. Condition: The SEFA reported by the County in the 2024 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 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 and controls for identifying and tracking expenditures of federal awards. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for the year ended December 31, 2023. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Public Safety Federal Assistance Listing Number: 16.738, 21.027, 21.032, 97.036, and 97.042 Program Title: Edward Byrne Memorial Justice Assistance Grant Program; Coronavirus State and Local Fiscal Recovery Funds; Local Assistance and Tribal Consistency Fund; Disaster Grants – Public Assistance (Presidentially Declared Disasters); Emergency Management Performance Grant Pass-through Entity Identifying Number: 15PBJA-22-GG-00640-MUMU-054; DR-4665-MO; EMK-2022-EP-00004-073; EMK-2023-EP-0004-063 Award Year: 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. Condition: The SEFA reported by the County in the 2024 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 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 and controls for identifying and tracking expenditures of federal awards. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for the year ended December 31, 2023. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Public Safety Federal Assistance Listing Number: 16.738, 21.027, 21.032, 97.036, and 97.042 Program Title: Edward Byrne Memorial Justice Assistance Grant Program; Coronavirus State and Local Fiscal Recovery Funds; Local Assistance and Tribal Consistency Fund; Disaster Grants – Public Assistance (Presidentially Declared Disasters); Emergency Management Performance Grant Pass-through Entity Identifying Number: 15PBJA-22-GG-00640-MUMU-054; DR-4665-MO; EMK-2022-EP-00004-073; EMK-2023-EP-0004-063 Award Year: 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. Condition: The SEFA reported by the County in the 2024 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 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 and controls for identifying and tracking expenditures of federal awards. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for the year ended December 31, 2023. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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 Awards Findings and Questioned Costs Finding 2023-003 – Inaccurate SEFA - Reporting – Material Weakness Name of Federal Agency: U.S Department of Housing and Urban Development and U.S. Department of Treasury Federal Program Name: HOME Investments Partnership Program and Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 14.239 and 21.027 Federal Award Identification Number and Year: Identification number unavailable. Program years 2010, 2012, 2015, 2019, 2023. Name of Pass-through Entity (if applicable): Rhode Island Housing and Mortgage Finance Corporation and the City of Providence, Rhode Island. Criteria: In accordance with 2 CFR 200.302 (Financial Management), a grant recipient’s financial management system must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; 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. In addition, 2 CFR 200.510 (Financial Statements), states in part that the auditee must 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 2CFR 200.502. At a minimum, the schedule must include: -All individual Federal programs by Federal agency. -For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. -Provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. -Include the total amount provided to subrecipients from each Federal program. Condition / Context: The Organization management’s review and approval process did not detect the errors that were identified during the audit procedures performed. The errors detected consisted of the understatement of Federal Assistance Listing Numbers 14.239 and 14.218 in the amounts of $364,207 and $295,000, respectively, and an overstatement of Federal Assistance Listing Number 21.027 in the amount of $66,320, for a total net understatement of $592,887. Cause: The Organization’s internal controls over the preparation and review of the SEFA were not operating effectively. Material audit adjustments were proposed during the course of the audit that lead to material changes to the SEFA. Effect or Potential Effect: Inadequate controls over the preparation of the SEFA could result in financial misstatements or potential noncompliance. Questioned Costs: None Identification as a Repeat Finding: This is a repeat finding for Assistance Listing Number 14.239. See 2022-003. Recommendation: We recommend the Organization strengthen its policies, procedures, and controls for the identification of federal awards to ensure a complete and accurate SEFA is prepared in a timely manner. Views of Responsible Officials: Management agrees with the finding and is in the process of revising internal controls to address SEFA preparation.
Federal Awards Findings and Questioned Costs Finding 2023-003 – Inaccurate SEFA - Reporting – Material Weakness Name of Federal Agency: U.S Department of Housing and Urban Development and U.S. Department of Treasury Federal Program Name: HOME Investments Partnership Program and Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 14.239 and 21.027 Federal Award Identification Number and Year: Identification number unavailable. Program years 2010, 2012, 2015, 2019, 2023. Name of Pass-through Entity (if applicable): Rhode Island Housing and Mortgage Finance Corporation and the City of Providence, Rhode Island. Criteria: In accordance with 2 CFR 200.302 (Financial Management), a grant recipient’s financial management system must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; 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. In addition, 2 CFR 200.510 (Financial Statements), states in part that the auditee must 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 2CFR 200.502. At a minimum, the schedule must include: -All individual Federal programs by Federal agency. -For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. -Provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. -Include the total amount provided to subrecipients from each Federal program. Condition / Context: The Organization management’s review and approval process did not detect the errors that were identified during the audit procedures performed. The errors detected consisted of the understatement of Federal Assistance Listing Numbers 14.239 and 14.218 in the amounts of $364,207 and $295,000, respectively, and an overstatement of Federal Assistance Listing Number 21.027 in the amount of $66,320, for a total net understatement of $592,887. Cause: The Organization’s internal controls over the preparation and review of the SEFA were not operating effectively. Material audit adjustments were proposed during the course of the audit that lead to material changes to the SEFA. Effect or Potential Effect: Inadequate controls over the preparation of the SEFA could result in financial misstatements or potential noncompliance. Questioned Costs: None Identification as a Repeat Finding: This is a repeat finding for Assistance Listing Number 14.239. See 2022-003. Recommendation: We recommend the Organization strengthen its policies, procedures, and controls for the identification of federal awards to ensure a complete and accurate SEFA is prepared in a timely manner. Views of Responsible Officials: Management agrees with the finding and is in the process of revising internal controls to address SEFA preparation.
Federal Awards Findings and Questioned Costs Finding 2023-003 – Inaccurate SEFA - Reporting – Material Weakness Name of Federal Agency: U.S Department of Housing and Urban Development and U.S. Department of Treasury Federal Program Name: HOME Investments Partnership Program and Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 14.239 and 21.027 Federal Award Identification Number and Year: Identification number unavailable. Program years 2010, 2012, 2015, 2019, 2023. Name of Pass-through Entity (if applicable): Rhode Island Housing and Mortgage Finance Corporation and the City of Providence, Rhode Island. Criteria: In accordance with 2 CFR 200.302 (Financial Management), a grant recipient’s financial management system must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; 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. In addition, 2 CFR 200.510 (Financial Statements), states in part that the auditee must 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 2CFR 200.502. At a minimum, the schedule must include: -All individual Federal programs by Federal agency. -For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. -Provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. -Include the total amount provided to subrecipients from each Federal program. Condition / Context: The Organization management’s review and approval process did not detect the errors that were identified during the audit procedures performed. The errors detected consisted of the understatement of Federal Assistance Listing Numbers 14.239 and 14.218 in the amounts of $364,207 and $295,000, respectively, and an overstatement of Federal Assistance Listing Number 21.027 in the amount of $66,320, for a total net understatement of $592,887. Cause: The Organization’s internal controls over the preparation and review of the SEFA were not operating effectively. Material audit adjustments were proposed during the course of the audit that lead to material changes to the SEFA. Effect or Potential Effect: Inadequate controls over the preparation of the SEFA could result in financial misstatements or potential noncompliance. Questioned Costs: None Identification as a Repeat Finding: This is a repeat finding for Assistance Listing Number 14.239. See 2022-003. Recommendation: We recommend the Organization strengthen its policies, procedures, and controls for the identification of federal awards to ensure a complete and accurate SEFA is prepared in a timely manner. Views of Responsible Officials: Management agrees with the finding and is in the process of revising internal controls to address SEFA preparation.
2023-002: Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of the Treasury Pass-Through Grantor: N/A Federal Assistance Listing Number: 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Funds Pass-through Entity Identifying Number: N/A Award Year: 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. Condition: The SEFA reported by the County in the 2024 annual budget documents contained an error in the amount of federal expenditures reported. Expenditures of Coronavirus State and Local Fiscal Recovery Funds of $858,705 were not reported on the 2023 SEFA. 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. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for the year ended December 31, 2023. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of Housing and Urban Development (HUD), U.S. Department of Justice (DOJ), U.S. Department of the Treasury (Treasury), U.S. Department of Health and Human Services (HHS), and U.S. Department of Homeland Security (DHS) Pass-Through Grantor: Missouri Department of Social Services, Missouri Department of Public Safety Federal Assistance Listing Number: 10.904, 14.225, 16.575, 16.738, 21.027, 93.563, 97.036, 97.042, 97.067 Program Title: Watershed Protection and Flood Prevention, Community Development Block Grants, Crime Victim Assistance, Edward Byrne Memorial Justice Assistance Grant, Coronavirus State and Local Fiscal Recovery Funds, Child Support Enforcement, Disaster Grants – Public Assistance (Presidentially Declared Disasters), Emergency Management Performance Grants, Homeland Security Grant Program Pass-through Entity Identifying Number: NR206424XXXXC080, 2017-PF-33, ER130200072, 2020-MU-BX-K001, ER10220C010, 4612-DR-MO, EMK-2020-EP-0004-SL04, EMK-2021-EP-0006-18, EMK-2022-EP-0004-16, EMK-2022-EP-0004-SL02, EMK-2023-EP-0004-15 Award Year: 2022 and 2023 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards (SEFA) which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. This finding was noted in the prior audit for the years ended December 31, 2021 and 2020 as item 2021-002. Condition: The SEFA reported by the County in the 2024 and 2023 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2023 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 2022 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, 2023 and 2022. 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.
2023-002: Material Weakness: Preparation of Schedule of Expenditures of Federal Awards Criteria: The Code of Federal Regulations (CFR) section 200.510 (b) states that, the auditee must prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee's financial statements and must include the total federal awards expended as determined in accordance with section 200.502- Financial Management and must include at minimum the following: (1) list of individual federal programs by federal agency (2) for federal awards received as a subrecipient, the name and number of the pass-through entity (3) federal awards expended for each individual federal program and the Assistance Listings Number (4) include the total amount provided to subrecipients from each Federal program. (5) include notes that describe significant accounting policies used in preparing the schedule, loan or loan guarantee programs, and whether the auditee elected to use the 10% de minimis cost rate. Financial management section 200.502 (a) states that the auditee’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. (b) The financial management system must provide for the following: (1) identification of all federal awards received and expended (2) accurate, current, and complete disclosure of the financial results of each federal award or program (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 (5) comparison of expenditures with budget amounts for each Federal award (6) written procedures to implement the requirements of section 200.305 (7) written procedures for determining the allowability of costs in accordance with Subpart E and the terms and conditions of the federal award. Condition: During the audit of the December 31, 2023 Schedule of Expenditures of Federal Awards (SEFA) prepared by management, we noted that controls over the preparation of the SEFA were not properly designed, therefore did not include the required federal award information and did not report all 2023 federal awards and related expenditures. Cause: The Organization has not implemented policies or procedures, to the degree necessary, to ensure that the SEFA is reconciled at year-end and that the schedule includes all federal awards and related expenditures. Effect: Audit procedures identified additional federal award expenditures and adjustments were required to be made to the final SEFA. Recommendation: We recommend that management of the Organization implement policies, procedures, and internal controls to ensure that federal expenditures are tracked in a manner that reflects that federal funds have been used and reported in accordance with federal regulations. Views of Responsible Officials: Management agrees with this finding and their response is included in the corrective action plan.
2023-002: Material Weakness: Preparation of Schedule of Expenditures of Federal Awards Criteria: The Code of Federal Regulations (CFR) section 200.510 (b) states that, the auditee must prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee's financial statements and must include the total federal awards expended as determined in accordance with section 200.502- Financial Management and must include at minimum the following: (1) list of individual federal programs by federal agency (2) for federal awards received as a subrecipient, the name and number of the pass-through entity (3) federal awards expended for each individual federal program and the Assistance Listings Number (4) include the total amount provided to subrecipients from each Federal program. (5) include notes that describe significant accounting policies used in preparing the schedule, loan or loan guarantee programs, and whether the auditee elected to use the 10% de minimis cost rate. Financial management section 200.502 (a) states that the auditee’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. (b) The financial management system must provide for the following: (1) identification of all federal awards received and expended (2) accurate, current, and complete disclosure of the financial results of each federal award or program (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 (5) comparison of expenditures with budget amounts for each Federal award (6) written procedures to implement the requirements of section 200.305 (7) written procedures for determining the allowability of costs in accordance with Subpart E and the terms and conditions of the federal award. Condition: During the audit of the December 31, 2023 Schedule of Expenditures of Federal Awards (SEFA) prepared by management, we noted that controls over the preparation of the SEFA were not properly designed, therefore did not include the required federal award information and did not report all 2023 federal awards and related expenditures. Cause: The Organization has not implemented policies or procedures, to the degree necessary, to ensure that the SEFA is reconciled at year-end and that the schedule includes all federal awards and related expenditures. Effect: Audit procedures identified additional federal award expenditures and adjustments were required to be made to the final SEFA. Recommendation: We recommend that management of the Organization implement policies, procedures, and internal controls to ensure that federal expenditures are tracked in a manner that reflects that federal funds have been used and reported in accordance with federal regulations. Views of Responsible Officials: Management agrees with this finding and their response is included in the corrective action plan.
2023-002: Material Weakness: Preparation of Schedule of Expenditures of Federal Awards Criteria: The Code of Federal Regulations (CFR) section 200.510 (b) states that, the auditee must prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee's financial statements and must include the total federal awards expended as determined in accordance with section 200.502- Financial Management and must include at minimum the following: (1) list of individual federal programs by federal agency (2) for federal awards received as a subrecipient, the name and number of the pass-through entity (3) federal awards expended for each individual federal program and the Assistance Listings Number (4) include the total amount provided to subrecipients from each Federal program. (5) include notes that describe significant accounting policies used in preparing the schedule, loan or loan guarantee programs, and whether the auditee elected to use the 10% de minimis cost rate. Financial management section 200.502 (a) states that the auditee’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. (b) The financial management system must provide for the following: (1) identification of all federal awards received and expended (2) accurate, current, and complete disclosure of the financial results of each federal award or program (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 (5) comparison of expenditures with budget amounts for each Federal award (6) written procedures to implement the requirements of section 200.305 (7) written procedures for determining the allowability of costs in accordance with Subpart E and the terms and conditions of the federal award. Condition: During the audit of the December 31, 2023 Schedule of Expenditures of Federal Awards (SEFA) prepared by management, we noted that controls over the preparation of the SEFA were not properly designed, therefore did not include the required federal award information and did not report all 2023 federal awards and related expenditures. Cause: The Organization has not implemented policies or procedures, to the degree necessary, to ensure that the SEFA is reconciled at year-end and that the schedule includes all federal awards and related expenditures. Effect: Audit procedures identified additional federal award expenditures and adjustments were required to be made to the final SEFA. Recommendation: We recommend that management of the Organization implement policies, procedures, and internal controls to ensure that federal expenditures are tracked in a manner that reflects that federal funds have been used and reported in accordance with federal regulations. Views of Responsible Officials: Management agrees with this finding and their response is included in the corrective action plan.
Material Weakness/Noncompliance – Other 2 CFR §200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a. List individual federal programs by Federal agency. For a cluster of programs, provide the cluster name, list individual Federal programs within the cluster of programs, and provide the applicable Federal agency name. For R&D, total Federal awards expended must be shown either by individual Federal award or by Federal agency and major subdivision within the Federal agency. For example, the National Institutes of Health is a major subdivision in the Department of Health and Human Services. b. For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c. Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d. Include the total amount provided to subrecipients from each Federal program. e. For loan or loan guarantee programs described in §200.502(b), identify in the notes to the schedule the balances outstanding at the end of the audit period. This is in addition to including the total Federal awards expended for loan or loan guarantee programs in the schedule. f. Include notes that describe that significant accounting policies used in preparing the schedule, and note whether or not the auditee elected to use the 10% de minimis cost rate as covered in §200.414. The Village did not prepare a Schedule of Expenditures of Federal Awards. Not preparing the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the Village and could jeopardize future federal funding. Adjustments were made to the Schedule of Expenditures of Federal Awards. We recommend the Village review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Material Weakness/Noncompliance – Other 2 CFR §200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a. List individual federal programs by Federal agency. For a cluster of programs, provide the cluster name, list individual Federal programs within the cluster of programs, and provide the applicable Federal agency name. For R&D, total Federal awards expended must be shown either by individual Federal award or by Federal agency and major subdivision within the Federal agency. For example, the National Institutes of Health is a major subdivision in the Department of Health and Human Services. b. For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c. Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d. Include the total amount provided to subrecipients from each Federal program. e. For loan or loan guarantee programs described in §200.502(b), identify in the notes to the schedule the balances outstanding at the end of the audit period. This is in addition to including the total Federal awards expended for loan or loan guarantee programs in the schedule. f. Include notes that describe that significant accounting policies used in preparing the schedule, and note whether or not the auditee elected to use the 10% de minimis cost rate as covered in §200.414. The Village did not prepare a Schedule of Expenditures of Federal Awards. Not preparing the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the Village and could jeopardize future federal funding. Adjustments were made to the Schedule of Expenditures of Federal Awards. We recommend the Village review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Material Weakness/Noncompliance – Other 2 CFR §200.510(b) states, in part, that 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 Basis for determining Federal awards expended. At a minimum, the schedule must: a. List individual federal programs by Federal agency. For a cluster of programs, provide the cluster name, list individual Federal programs within the cluster of programs, and provide the applicable Federal agency name. For R&D, total Federal awards expended must be shown either by individual Federal award or by Federal agency and major subdivision within the Federal agency. For example, the National Institutes of Health is a major subdivision in the Department of Health and Human Services. b. For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c. Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d. Include the total amount provided to subrecipients from each Federal program. e. For loan or loan guarantee programs described in §200.502(b), identify in the notes to the schedule the balances outstanding at the end of the audit period. This is in addition to including the total Federal awards expended for loan or loan guarantee programs in the schedule. f. Include notes that describe that significant accounting policies used in preparing the schedule, and note whether or not the auditee elected to use the 10% de minimis cost rate as covered in §200.414. The Village did not prepare a Schedule of Expenditures of Federal Awards. Not preparing the Schedule of Expenditures of Federal Awards could lead to inaccurate reporting of federal expenditures by the Village and could jeopardize future federal funding. Adjustments were made to the Schedule of Expenditures of Federal Awards. We recommend the Village review/update their current policies and procedures, including, prior to submitting the federal schedule to the auditors, a second review of data, support and amounts be reported, to help ensure accurate information is provided.
Finding 2023-004: Schedule of Expenditures of Federal Awards Presentation Information on the Federal Program: 97.024 - Emergency Food and Shelter National Board Program Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Management is responsible for the complete and fair presentation of the financial statements, including any supplementary information that is presented in relation to the financial statements, such as the Schedule of Expenditures of Federal Awards (SEFA). Also, in accordance with 2 CFR Section 200.510 (b)(2), SAMU is required to include only direct and pass-through Federal awards expended during the fiscal year in the SEFA. Condition: During our audit fieldwork, we noted that the SEFA included expenditures of $4,563,468 that were related to State awards and should not have been included on the SEFA. In addition, we noted that the SEFA included conditional awards that had not yet been earned in the amount of $3,485,473. As a result, an adjustment to the amounts reported on the SEFA was proposed, and accepted by management, to decrease current year expenditures reported on the SEFA by $8,077,689. Cause: SAMU began receiving diversified funding streams for the first time during the year ended December 31, 2023. The misstatements appear to be due to a misunderstanding of what should be included on the SEFA and how support should be recognized and recorded on conditional awards in accordance with ASC 958. Effect or Potential Effect: The SEFA was overstated by $8,077,689. When the SEFA is not prepared properly, it could have an effect on the auditor's determination of major programs or the auditor's sample selections. Questioned Costs: None. Identification of a Repeat Finding: Not applicable. Context: The SEFA prepared by SAMU was not representative of actual Federal expenditures that were incurred during the year ended December 31, 2023. Recommendation: We recommend that SAMU ensure it has an understanding of what expenditures are to be presented on the SEFA, particularly in connection with conditional awards, in accordance with 2 CFR § 200.
Description: Preparation of the schedule of expenditures of Federal awards Criteria: Title 2, CFR, Part 200, Subpart F - Audit Requirements, section 200.510, Financial Statements. states in part (b)(3) "Provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available." Condition: During the course of the audit, management presented the auditor with three drafts of the schedule of expenditures of Federal awards which were all materially misstated. Management corrected all such misstatements during the course of the single audit. Cause: Management did not have proper controls in place to ensure that the individuals responsible for preparing the schedule of Federal awards were properly trained on the preparation requirements. Effect: The lack of proper training over the preparation of the schedule of expenditures of Federal awards resulted in material adjustments to the schedule of expenditures of Federal awards during the course of the audit. Recommendation: We recommend that management implement internal controls such that individuals preparing the schedule of expenditures of Federal awards are properly trained on the preparation requirements. Management’s Response: Sites Authority staff did not understand the requirements that expenditures included in the Schedule of Expenditures of Federal Awards (SEFA) be provided on an accrual basis. As such, the first SEFA submittal was based on actuals. Staff was informed by the auditor that the SEFA submittal should be based on an accrual basis. The team submitted a SEFA based on an accrual basis. Staff made a mistake of not including in the SEFA 25% of a $180,000 ($45,000) payment. This $45,000 omission was less than 0.4% of the total expenditures of $10,697,736 included in the SEFA. There were 634 invoices processed with thousands of expense items used to prepare the SEFA. Staff will document in its internal SEFA procedure the appropriate federal CFR sections for SEFAs to ensure such sections and requirements are met. The recommended training will occur before end of FY24 to avoid this recurring in the Dec 31, 2024 audit report.
Description: Preparation of the schedule of expenditures of Federal awards Criteria: Title 2, CFR, Part 200, Subpart F - Audit Requirements, section 200.510, Financial Statements. states in part (b)(3) "Provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available." Condition: During the course of the audit, management presented the auditor with three drafts of the schedule of expenditures of Federal awards which were all materially misstated. Management corrected all such misstatements during the course of the single audit. Cause: Management did not have proper controls in place to ensure that the individuals responsible for preparing the schedule of Federal awards were properly trained on the preparation requirements. Effect: The lack of proper training over the preparation of the schedule of expenditures of Federal awards resulted in material adjustments to the schedule of expenditures of Federal awards during the course of the audit. Recommendation: We recommend that management implement internal controls such that individuals preparing the schedule of expenditures of Federal awards are properly trained on the preparation requirements. Management’s Response: Sites Authority staff did not understand the requirements that expenditures included in the Schedule of Expenditures of Federal Awards (SEFA) be provided on an accrual basis. As such, the first SEFA submittal was based on actuals. Staff was informed by the auditor that the SEFA submittal should be based on an accrual basis. The team submitted a SEFA based on an accrual basis. Staff made a mistake of not including in the SEFA 25% of a $180,000 ($45,000) payment. This $45,000 omission was less than 0.4% of the total expenditures of $10,697,736 included in the SEFA. There were 634 invoices processed with thousands of expense items used to prepare the SEFA. Staff will document in its internal SEFA procedure the appropriate federal CFR sections for SEFAs to ensure such sections and requirements are met. The recommended training will occur before end of FY24 to avoid this recurring in the Dec 31, 2024 audit report.
Criteria: 2 CFR Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Awards Requirements, Standards for Financial and Program Management, and §200.302 (b), Financial Management. Identification, in its accounts, of all federal awards received and expended and the federal program under which they were received. Federal program and federal award identification must include, as applicable, the federal assistance listing title and number, federal award identification number, name of the federal agency, and name of the pass-through entity, if any. Additional Criteria: 2 CFR Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F – Audit Requirements, §200.510, Financial Statements. Schedule of Expenditures of Federal Awards – The auditee also 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, Basis for Determining Federal Awards Expended. At a minimum, the schedule must provide total federal awards expended for each individual federal program and the federal assistance listing number or other identifying number when the federal assistance listing information is not available. For a cluster of programs, also provide the total for the cluster. Condition: PCRI did not maintain a complete schedule of expenditures of federal awards. Cause: PCRI did not adequately track which government grants were federally-funded, resulting in an incomplete schedule of expenditures of federal awards. Effect: Failure to prepare an accurate and complete schedule of expenditures of federal awards results in noncompliance with 2 CFR Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Awards Requirements, Standards for Financial and Program Management, §200.302, Financial Management, and Subpart F – Audit Requirements, §200.510, Financial Statements. Recommendation: We recommend that PCRI document and implement policies and procedures to ensure the schedule of expenditures of federal awards is accurate and complete in accordance with 2 CFR Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Awards Requirements, Standards for Financial and Program Management, §200.302, Financial Management, and Subpart F – Audit Requirements, §200.510, Financial Statements, in order to obtain accurate calculations of major federal programs for the Single Audit and to ensure that PCRI is in compliance with all of the reporting requirements as to identify the source and application of funds for federally-funded activities.
Criteria: 2 CFR Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Awards Requirements, Standards for Financial and Program Management, and §200.302 (b), Financial Management. Identification, in its accounts, of all federal awards received and expended and the federal program under which they were received. Federal program and federal award identification must include, as applicable, the federal assistance listing title and number, federal award identification number, name of the federal agency, and name of the pass-through entity, if any. Additional Criteria: 2 CFR Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F – Audit Requirements, §200.510, Financial Statements. Schedule of Expenditures of Federal Awards – The auditee also 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, Basis for Determining Federal Awards Expended. At a minimum, the schedule must provide total federal awards expended for each individual federal program and the federal assistance listing number or other identifying number when the federal assistance listing information is not available. For a cluster of programs, also provide the total for the cluster. Condition: PCRI did not maintain a complete schedule of expenditures of federal awards. Cause: PCRI did not adequately track which government grants were federally-funded, resulting in an incomplete schedule of expenditures of federal awards. Effect: Failure to prepare an accurate and complete schedule of expenditures of federal awards results in noncompliance with 2 CFR Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Awards Requirements, Standards for Financial and Program Management, §200.302, Financial Management, and Subpart F – Audit Requirements, §200.510, Financial Statements. Recommendation: We recommend that PCRI document and implement policies and procedures to ensure the schedule of expenditures of federal awards is accurate and complete in accordance with 2 CFR Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D – Post Federal Awards Requirements, Standards for Financial and Program Management, §200.302, Financial Management, and Subpart F – Audit Requirements, §200.510, Financial Statements, in order to obtain accurate calculations of major federal programs for the Single Audit and to ensure that PCRI is in compliance with all of the reporting requirements as to identify the source and application of funds for federally-funded activities.
Schedule of Expenditures of Federal Awards Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: ISA-ARPA-ADWR-123022-01 - 2023 Pass-Through Agency: State of Arizona Governor’s Office Pass-Through Number(s): ERMT-20-002 Award Period: January 1, 2023 through January 1, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Under the U.S. Code of Federal Regulations Title 2, Part 200, Subpart F, Uniform Administrative requires certain auditee responsibilities identified in § 200.508 including the appropriate preparation of financial statements, including the schedule of expenditures of federal awards in accordance with § 200.510. Condition: The District's SEFA was overstated and revised by a known amount of $117,462 comprised of invoices incurred prior to the ARPA act that should not have been submitted under their ARPA grant allocation. Questioned costs: None Context: During our reconciliation of the schedule of expenditures of federal awards (SEFA) to the District's general ledger and invoice listings, it was determined various invoices for inventory/supplies purchases made prior to the ARPA act beginning period of July 1, 2021 were submitted for reimbursement under their ARPA allocation and were presented on the SEFA. The total overstatement and revision of the SEFA was $117,462. Cause: The District does not have effective internal controls in place to ensure compliance with the Uniform Guidance. Effect: The lack of internal controls over the provisions of allowable costs and period of performance compliance requirements provides an opportunity for noncompliance. Repeat Finding: No. Recommendation: We recommend the District design controls to ensure an adequate review process over the invoices recorded and presented on the schedule of expenditures of federal awards to determine compliance with the Uniform Guidance. Views of responsible officials and planned corrective actions: Management concurs with the finding, and as reported in the corrective action plan, District policies will be updated and approved to conform to federal guidance.
Federal Agency: U.S. Department of the TreasuryFederal Program Name: Emergency Rental Assistance Program (ERAP) Assistance Listing Number: 21.023 Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): ERA-2101060067, ERA2-0391, ERAP2 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementUniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and ContextPolicies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ERAP expenditures, six transactions were identified as prior fiscal-year expenditures that were included in the unadjusted 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$33,301 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed.Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Federal Agency: U.S. Department of the TreasuryFederal Program Name: Emergency Rental Assistance Program (ERAP) Assistance Listing Number: 21.023 Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): ERA-2101060067, ERA2-0391, ERAP2 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementUniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and ContextPolicies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ERAP expenditures, six transactions were identified as prior fiscal-year expenditures that were included in the unadjusted 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$33,301 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed.Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Federal Agency: U.S. Department of the TreasuryFederal Program Name: Emergency Rental Assistance Program (ERAP) Assistance Listing Number: 21.023 Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): ERA-2101060067, ERA2-0391, ERAP2 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementUniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and ContextPolicies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ERAP expenditures, six transactions were identified as prior fiscal-year expenditures that were included in the unadjusted 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$33,301 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed.Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Federal Agency: U.S. Department of the Treasury Federal Program Name: American Rescue Plan Act / Coronavirus State Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): 2022-CG-01-39297, SLFRP3241, C000084584, 4100095388 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over ComplianceCriteria or Specific Requirement Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and Context Policies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ARPA expenditures, multiple transactions were identified as 2022 fiscal year expenditures that were included in the in 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$381,675 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed. Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Federal Agency: U.S. Department of the Treasury Federal Program Name: American Rescue Plan Act / Coronavirus State Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): 2022-CG-01-39297, SLFRP3241, C000084584, 4100095388 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over ComplianceCriteria or Specific Requirement Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and Context Policies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ARPA expenditures, multiple transactions were identified as 2022 fiscal year expenditures that were included in the in 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$381,675 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed. Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Federal Agency: U.S. Department of the Treasury Federal Program Name: American Rescue Plan Act / Coronavirus State Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): 2022-CG-01-39297, SLFRP3241, C000084584, 4100095388 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over ComplianceCriteria or Specific Requirement Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and Context Policies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ARPA expenditures, multiple transactions were identified as 2022 fiscal year expenditures that were included in the in 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$381,675 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed. Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Federal Agency: U.S. Department of the Treasury Federal Program Name: American Rescue Plan Act / Coronavirus State Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): 2022-CG-01-39297, SLFRP3241, C000084584, 4100095388 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over ComplianceCriteria or Specific Requirement Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and Context Policies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ARPA expenditures, multiple transactions were identified as 2022 fiscal year expenditures that were included in the in 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$381,675 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed. Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Federal Agency: U.S. Department of the Treasury Federal Program Name: American Rescue Plan Act / Coronavirus State Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): 2022-CG-01-39297, SLFRP3241, C000084584, 4100095388 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over ComplianceCriteria or Specific Requirement Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and Context Policies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ARPA expenditures, multiple transactions were identified as 2022 fiscal year expenditures that were included in the in 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$381,675 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed. Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Federal Agency: U.S. Department of the Treasury Federal Program Name: American Rescue Plan Act / Coronavirus State Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): 2022-CG-01-39297, SLFRP3241, C000084584, 4100095388 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over ComplianceCriteria or Specific Requirement Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and Context Policies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ARPA expenditures, multiple transactions were identified as 2022 fiscal year expenditures that were included in the in 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$381,675 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed. Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.