FAC Explorer

Finding 477947 (2023-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-07-09
Audit: 314645
Organization: Dent County (MO)
Auditor: Daniel Jones & Associates

AI Summary

  • Core Issue: The Schedule of Expenditures of Federal Awards (SEFA) was found to have errors due to a lack of internal controls in its preparation.
  • Impacted Requirements: Compliance with Title 2 U.S. Code of Federal Regulations Part 200, which mandates accurate reporting of federal awards and related details.
  • Recommended Follow-Up: Implement internal controls to ensure accurate preparation of the SEFA and conduct regular reviews to prevent future errors.

Finding Text

Criteria & Condition: Title 2 U.S. Code of Federal Regulations Part 200 requires auditees to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA) containing awards expended, Federal Assistance Listing Number, title and number, award number, name of federal agency, and name of pass-through entity, and the total amount provided to subrecipients from each federal program. Management has not implemented internal controls related to the preparation of the Schedule of Expenditures of Federal Awards (SEFA). During our audit we noted the SEFA contained errors.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 477944 2023-001
    Significant Deficiency Repeat
  • 477945 2023-001
    Significant Deficiency Repeat
  • 477946 2023-001
    Significant Deficiency Repeat
  • 477948 2023-001
    Significant Deficiency Repeat
  • 477949 2023-001
    Significant Deficiency Repeat
  • 477950 2023-001
    Significant Deficiency Repeat
  • 1054386 2023-001
    Significant Deficiency Repeat
  • 1054387 2023-001
    Significant Deficiency Repeat
  • 1054388 2023-001
    Significant Deficiency Repeat
  • 1054389 2023-001
    Significant Deficiency Repeat
  • 1054390 2023-001
    Significant Deficiency Repeat
  • 1054391 2023-001
    Significant Deficiency Repeat
  • 1054392 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.50M
20.205 Highway Planning and Construction $495,375
15.226 Payments in Lieu of Taxes $349,055
10.665 Schools and Roads - Grants to States $271,914
21.032 Local Assistance and Tribal Consistency Fund $239,121
15.438 National Forest Acquired Lands $217,273
16.575 Crime Victim Assistance $87,257