Finding Text
2023-003: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Agriculture (USDA), U.S. Department of the Interior (Interior), U.S. Department of Justice (DOJ), U.S. Department of Transportation (DOT), U.S. Department of the Treasury (Treasury), and U.S. Department of Health and Human Services (HHS) Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Public Safety, and Missouri Department of Transportation Federal Assistance Listing Number: 10.557, 10.665, 15.226, 16.738, 20.205, 21.027, 93.069, 93.323, 93.354, 93.767, 93.778, 93.967 and 93.994 Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Schools and Roads – Grants to States; Payments in Lieu of Taxes; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Epidemiology and Laboratory Capacity for Infectious Diseases; Public Health Emergency Response; Children’s Health Insurance Program; Grants to States for Medicaid; CDC Collaboration with Academia to Strengthen Public Health; Maternal and Child Health Services Block Grant Pass-through Entity Identifying Number: ERS04523109, BRO-B020(18), BRO-B020(19), SLFRP4542-CJMI005, DH220051995, DH2200517449, CK000546-01B, DH230051996, DH220051742, OE00007201A1, DH220051847 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. Condition: The SEFA reported by the County in the 2023 and 2024 annual budget documents contained errors in amounts of federal expenditures reported. Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows: Discrepancies in amounts reported on the 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 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.