Finding 561611 (2023-005)

Requirement

Questioned Costs

Year

2023

Accepted

2025-05-27

Audit: 357221

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

Auditor: Harden Cummins Moss & Miller LLC

AI Summary

Answer: The District lacks a formal written policy for managing internal controls over grant funds.
Trend: This absence of policy could lead to inconsistent handling of grant funds and increased risk of misuse.
List: Recommend developing a comprehensive written policy to ensure proper oversight and accountability for grant funds.

The District did not have a written policy on internal controls over grant funds.

Subsequent to year-end, the District’s Board approved a written policy on internal controls over grant funds.

ALN	Program Name	Expenditures
10.760	Water and Waste Disposal Systems for Rural Communities	$1.89M