Finding Text
Federal Grantor: U.S. Department of Agriculture, U.S. Department of Justice, U.S. Department of the Treasury and U.S. Department of Homeland Security
Pass-Through Grantor: Missouri Department of Public Safety
Federal Assistance Listing Number: 10.923, 16.738, 21.027 and 97.042
Program Title: Emergency Watershed Protection Program; Drug Court Discretionary Grant Program; COVID-19 Coronavirus State and Local Fiscal Recovery Funds; Emergency Management Performance grants
Pass-through Entity Identifying Number: NR216424XXXXC021, 2019-DC-BX-0036, EMK-2021-EP-00006-045, EMK-2022-EP-00004-042, EMK-2020-EP-00004-SL08
Award Year: 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 year ended December 31, 2021 as item 2021-001.
Condition: The schedules of expenditures of federal awards (SEFA) reported by the County in the 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: Cause: The County Clerk did not prepare an accurate SEFA for the year ending December 31, 2022. This was caused by the reporting of the receipt of federal funds rather than the amount expended.
Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for the year ended December 31, 2022.
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, such as performing a reconciliation between the SEFA and underlying accounting records. Federal reimbursement grants should be reported on the SEFA based on reimbursable expenditures made during the year.