Finding Text
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Housing and Urban Development, U.S. Department of Justice, U.S. Department of Transportation, U.S. Department of the Treasury, Election Assistance Commission, U.S. Department of Health and Human Services, and U.S. Department of Homeland Security
Pass-Through Grantor: Missouri Department of Health and Senior Services, Missouri Department of Transportation, Missouri Department of Public Safety, and Missouri State Treasurer
Federal ALN Number: 10.557, 10.923, 14.228, 16.607, 16.738, 20.205, 21.019, 21.027, 93.069, 93.767, 93.994 and 97.036
Program Title: Special Supplemental Nutrition Program for Women, Infants, and Children; Emergency Watershed Protection Program; Community Development Block Grants; Patrick Leahy Bulletproof Vest Partnership; Edward Byrne Memorial Justice Assistance Grant Program; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Public Health Emergency Preparedness; Local Public Health Services; Maternal and Child Health Services Block Grant; Disaster Grants – Public Assistance (Presidentially Declared Disasters)
Pass-through Entity Identifying Number: ERS04520077, ERS04522105, N2919WEP0010014, BRO-B044(35), BRO-B044(36-38), DH1800040521, DH210048512, DH220050467, AOC19380006, DH220051086, DH190011039, DR-4435, DR-4451, DR-4612
Award Year: 2021 and 2022
Questioned Costs: None
Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA.
This finding was noted in the prior audit for the years ended December 31, 2020 and 2019 as item 2020-001.
Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported.
Discrepancies in amounts reported on the 2022 SEFA and amount supported by underlying accounting records are summarized as follows:
Discrepancies in amounts reported on the 2021 SEFA and amount supported by underlying accounting records are summarized as follows:
Cause: The County has not implemented a proper system of internal control over SEFA preparation, such as a reconciliation to underlying accounting records or having a separate individual review the SEFA for clerical accuracy after it has been prepared. Reasons for discrepancies in individual programs varied.
Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2022 and 2021.
Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.
County’s Response: Beginning in 2023, the Holt County Clerk has implemented a process to obtain award letters from grant writers and documenting the funding details. The Holt County Clerk is looking into software which is able to track projects year over year to make reporting more manageable.
Auditor’s Evaluation: The response is appropriate to correct the concern.