FAC Explorer

Finding 1156586 (2024-002)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 368939
Organization: Saint Charles County, Missouri (MO)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Subrecipient agreements lack required information and monitoring processes are inadequate.
  • Impacted Requirements: Non-compliance with CFR § 200.332 and insufficient documentation for expenditure monitoring.
  • Recommended Follow-up: Establish a formal monitoring process and ensure all agreements include necessary information and documentation.

Finding Text

Subrecipient monitoring was direct and material to the Coronavirus State and Local Fiscal Recovery Funds program. The County passed funding to sixteen subrecipients and five subrecipients were selected for testing. Based upon the subrecipients selected for testing, subrecipient agreements were executed but did not include all required information under CFR § 200.332. In addition, the County does not have a formal process to monitor expenditures incurred by subrecipients. Reimbursement requests are submitted by subrecipients but supporting documentation was not consistently provided by subrecipient to enable the County to effectively monitor subrecipient expenditures.

Corrective Action Plan

Action taken in response to finding: The County will review the subrecipient monitoring requirements and work with the County Auditor to develop a formal policy that includes internal controls, monitoring procedures, and documentation requirements.

Categories

Subrecipient Monitoring Cash Management

Other Findings in this Audit

  • 1156585 2024-001
    Material Weakness Repeat
  • 1156587 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $20.12M
14.871 Section 8 Housing Choice Vouchers $7.13M
93.767 Children's Health Insurance Program $594,831
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $577,365
16.542 Deleted $505,006
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $497,588
17.259 Wioa Youth Program $322,319
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $306,384
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $250,943
93.563 Child Support Services $236,089
16.741 Dna Backlog Reduction Program $227,752
20.205 Highway Planning and Construction $211,487
93.069 Public Health Emergency Preparedness $186,291
14.218 Community Development Block Grants/entitlement Grants $170,650
97.067 Homeland Security Grant Program $154,435
17.278 Wioa Dislocated Worker Formula Grants $149,806
16.738 Edward Byrne Memorial Justice Assistance Grant Program $146,910
93.268 Immunization Cooperative Agreements $137,559
16.922 Equitable Sharing Program $115,145
93.667 Social Services Block Grant $105,650
97.042 Emergency Management Performance Grants $95,795
16.320 Services for Trafficking Victims $70,531
20.200 Highway Research and Development Program $61,552
12.106 Flood Control Projects $61,144
16.575 Crime Victim Assistance $59,883
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $50,044
97.137 State and Local Cybersecurity Grant Program Tribal Cybersecurity Grant Program $44,164
93.136 Injury Prevention and Control Research and State and Community Based Programs $38,090
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $37,627
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $36,259
16.600 Correctional Services_technical Assistance $29,792
16.588 Violence Against Women Formula Grants $25,742
93.994 Maternal and Child Health Services Block Grant to the States $22,852
17.289 Community Project Funding/congressionally Directed Spending $22,093
17.258 Wioa Adult Program $18,841
93.575 Child Care and Development Block Grant $17,205
17.207 Employment Service/wagner-Peyser Funded Activities $16,963
90.404 Hava Election Security Grants $11,750
96.006 Supplemental Security Income $10,600
16.111 Joint Law Enforcement Operations (jleo) $10,593
95.001 High Intensity Drug Trafficking Areas Program $7,711
20.600 State and Community Highway Safety $5,011
20.607 Mo Impaired Driving $4,267
20.216 Highway Educational Grants $4,000
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $960
15.433 Flood Control Act Lands $911