Finding 1216435 (2024-003)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2026-06-03

Audit: 402946

Organization: Consolidated Public Water Supply District No 1 of Clark County Mo (MO)

Auditor: HARDEN CUMMINS MOSS & MILLER LLC

AI Summary

Issue: The Data Collection Form was submitted late due to software conversion issues.
Trend: Delays in filing can occur during system transitions, impacting audit timelines.
Follow-up: Monitor future software changes to ensure timely completion of required forms.

Finding Text

The Data Collection Form was not filed by the required deadline. There were extenuating circumstances and problems with the District’s accounting system software conversion that prevented timely completion of the audit. The data collection form was completed as soon as the financial records were reconciled and became auditable and information was available.

Corrective Action Plan

Prior year late filing due to problems with accounting software conversion, which has been resolved and any future filings will be on a timely basis

Other Findings in this Audit

1216433 2024-001

Material Weakness Repeat
1216434 2024-002

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
66.468	DRINKING WATER STATE REVOLVING FUND	$4.06M
10.760	WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES	$566,699