Finding Text
Federal Grantor: U.S. Department of Agriculture, 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 Transportation, and Missouri Department of Public Safety, Missouri State Treasurer’s Office, Missouri Secretary of State, Missouri Department of Social Services
Federal Assistance Listing Number: 10.904, 16.575, 16.607, 20.205, 21.019, 21.027, 90.401, 93.563, 97.036 and 97.042
Program Title: Watershed Protection and Flood Prevention; Crime Victim Assistance; Bulletproof Vest Partnership Program; Highway Planning and Construction; COVID-19 - Coronavirus Relief Fund; COVID-19 -Coronavirus State and Local Fiscal Recovery Funds; Help America Vote Act Requirements Payments; Child Support Enforcement; Disaster Grants – Public Assistance Grants (Presidentially Declared Disasters); Emergency Management Performance Grants
Pass-through Entity Identifying Number: 69-6424-13-001, NR206424XXXXC080, ER130200072, 2020BUBX2002120, 2021BUBX21027755, BRO-B013(40), ER10220C010, 4451-DR-MO, 4490-DR-MO, EMK-2019-EP-00001-0SL04, EMK-2020-EP-00004-18, EMK-2021-EP-00006-018
Award Year: 2020 and 2021
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, 2019 and 2018 as item 2019-005.
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.
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.
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, 2021 and 2020.
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.