FAC Explorer

Audit 24118

FY End
2022-12-31
Total Expended
$13.51M
Findings
2
Programs
28
Organization: McLean County, Illinois (IL)
Year: 2022 Accepted: 2023-09-10
Auditor: Clifton Larson Allen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20555 2022-001 Significant Deficiency Yes I
596997 2022-001 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $328,625 - 0
93.534 Affordable Care Act Program for Early Detection of Certain Medical Conditions Related to Environmental Health Hazards $305,460 - 0
93.268 Immunization Cooperative Agreements $253,182 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $242,067 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $235,845 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $112,103 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $97,065 Yes 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $92,655 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $70,390 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $54,777 - 0
97.042 Emergency Management Performance Grants $49,661 - 0
20.205 Highway Planning and Construction $28,920 - 0
93.069 Public Health Emergency Preparedness $26,483 - 0
14.218 Community Development Block Grants/entitlement Grants $26,102 - 0
93.994 Maternal and Child Health Services Block Grant to the States $26,086 - 0
16.575 Crime Victim Assistance $25,656 - 0
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $24,099 - 0
16.606 State Criminal Alien Assistance Program $18,795 - 0
93.778 Medical Assistance Program $18,275 - 0
90.404 2018 Hava Election Security Grants $13,055 - 0
97.047 Pre-Disaster Mitigation $10,531 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $9,471 - 0
93.563 Child Support Enforcement $6,972 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $4,000 - 0
10.553 School Breakfast Program $3,004 - 0
66.605 Performance Partnership Grants $1,862 - 0
10.555 National School Lunch Program $1,421 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $1,000 - 0

Contacts

Name Title Type
K1ZKS6LKNYY3 Michelle Anderson Auditee
3098885148 Hope Wheeler Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of McLean County, Illinois (the County) and its discretely presented component unit, the Emergency Telephone Systems Board, under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The County financial reporting entity, as defined in Note 1 to the basic financial statements, consists of the activities of the County and its discretely presented component units. Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position or changes in net position of the County. Expenditures reported on the Schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred. De Minimis Rate Used: N Rate Explanation: Although eligible for, McLean County, Illinois has not elected to use the 10% de minimis indirect cost rate.

Finding Details

Finding 2022-001
Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.318) requires the non-Federal entity to maintain records sufficient to detail the history of procurement. In the case of an emergency or sole source purchase, proper documentation of this must be maintained. Condition: Emergency purchases for Federal awards were not adequately documented to support the lack of traditional procurement process being required. Questioned costs: None Context: In the testing of 6 of 10 procurement transactions, the County did not maintain appropriate documentation to support they were emergency purchases. Cause: With new federal funding opportunities arising due to the COVID-19 pandemic, and new guidance related to those grants, departmental grant personnel were not aware of these requirements. Effect: Lack of internal control procedures can lead to noncompliance with grant requirements. Repeat Finding: This is a repeat finding of part of prior year finding 2021-004 Recommendation: We recommend updating written procurement policies and ensuring procedures are complete and in accordance with Uniform Grant Guidance for any federal purchases, and proper documentation is maintained. The County should consider adding a Federal Procurement Checklist that covers the applicable Uniform Grant Guidance requirements that should be completed when making purchases and retained with other procurement documents. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.318) requires the non-Federal entity to maintain records sufficient to detail the history of procurement. In the case of an emergency or sole source purchase, proper documentation of this must be maintained. Condition: Emergency purchases for Federal awards were not adequately documented to support the lack of traditional procurement process being required. Questioned costs: None Context: In the testing of 6 of 10 procurement transactions, the County did not maintain appropriate documentation to support they were emergency purchases. Cause: With new federal funding opportunities arising due to the COVID-19 pandemic, and new guidance related to those grants, departmental grant personnel were not aware of these requirements. Effect: Lack of internal control procedures can lead to noncompliance with grant requirements. Repeat Finding: This is a repeat finding of part of prior year finding 2021-004 Recommendation: We recommend updating written procurement policies and ensuring procedures are complete and in accordance with Uniform Grant Guidance for any federal purchases, and proper documentation is maintained. The County should consider adding a Federal Procurement Checklist that covers the applicable Uniform Grant Guidance requirements that should be completed when making purchases and retained with other procurement documents. Views of responsible officials: There is no disagreement with the audit finding.