FAC Explorer

Audit 295128

FY End
2023-06-30
Total Expended
$4.47M
Findings
4
Programs
20
Organization: Champaign-Urbana Public Health District (IL)
Year: 2023 Accepted: 2024-03-14
Auditor: Sikich LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
377326 2023-001 Significant Deficiency - B
377327 2023-001 Significant Deficiency - B
953768 2023-001 Significant Deficiency - B
953769 2023-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.788 Opioid Str $531,896 - 0
93.917 Hiv Care Formula Grants $353,067 Yes 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $129,590 - 0
93.940 Hiv Prevention Activities_health Department Based $120,807 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $119,866 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $99,653 Yes 1
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $79,608 - 0
93.667 Social Services Block Grant $74,234 - 0
93.268 Immunization Cooperative Agreements $39,811 - 0
93.069 Public Health Emergency Preparedness $37,414 - 0
93.217 Family Planning_services $23,642 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $22,847 - 0
10.559 Summer Food Service Program for Children $20,051 - 0
10.575 Farm to School Grant Program $16,237 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $6,719 - 0
93.994 Maternal and Child Health Services Block Grant to the States $5,504 - 0
66.032 State Indoor Radon Grants $2,883 - 0
66.605 Performance Partnership Grants $1,175 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $1,000 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $173 - 0

Contacts

Name Title Type
ERXMB8A4ADD5 Amanda Auditee
2175314263 Anthony Cervini Auditor
No contacts on file

Notes to SEFA

Title: Note A - Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the District under programs of the federal government for the year ended June 30, 2023. 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). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position or changes in net position of the District.
Title: Note C - Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. The Champaign-Urbana Public Health District did provide awards to subrecipients under ALN number 93.788 for $57,500 and ALN number 93.268 for $115,427 during the year ended June 30, 2023.
Title: Note D - Noncash Transactions Accounting Policies: Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. The District received $55,568 of immunization commodities from the U.S. Department of Health and Human Services passed through the Illinois Department of Public Health under ALN number 93.268.
Title: Note E - Loans Accounting Policies: Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: Y Rate Explanation: The District has elected to use the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. There were no federal loans, loan guarantees or insurance outstanding at June 30, 2023 and during the year then ended.

Finding Details

Finding 2023-001
Internal Control Deficiency over Review of Payroll Expenditures – WIC Special Supplemental Nutrition, Infants, and Children Listing Number 10.557, Grant Period - Year Ended June 30, 2023 Criteria: Title 2, Subtitle A Chapter II Part 200 Subpart D 200.303 Internal controls. The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our testing of payroll expenditures, we noted seven out of the forty expenses we tested did not have Supervisor or Coordinator approval on the employee’s timecard. We consider this finding to be a Significant Deficiency with relation to the Allowable Costs Compliance Requirement. Statistical sampling was not used when making sample selections. Questioned Costs: $0 Effect: The District did not have proper approval for hours worked in the program. Cause: The condition was an administrative oversight. Recommendation: We recommend the District improve their payroll review process to ensure all hours are approved by a Supervisor or Coordinator. Views of Responsible Officials: Management agrees with the Single Audit finding and a response is included in the Corrective Action Plan.
Finding 2023-001
Internal Control Deficiency over Review of Payroll Expenditures – WIC Special Supplemental Nutrition, Infants, and Children Listing Number 10.557, Grant Period - Year Ended June 30, 2023 Criteria: Title 2, Subtitle A Chapter II Part 200 Subpart D 200.303 Internal controls. The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our testing of payroll expenditures, we noted seven out of the forty expenses we tested did not have Supervisor or Coordinator approval on the employee’s timecard. We consider this finding to be a Significant Deficiency with relation to the Allowable Costs Compliance Requirement. Statistical sampling was not used when making sample selections. Questioned Costs: $0 Effect: The District did not have proper approval for hours worked in the program. Cause: The condition was an administrative oversight. Recommendation: We recommend the District improve their payroll review process to ensure all hours are approved by a Supervisor or Coordinator. Views of Responsible Officials: Management agrees with the Single Audit finding and a response is included in the Corrective Action Plan.
Finding 2023-001
Internal Control Deficiency over Review of Payroll Expenditures – WIC Special Supplemental Nutrition, Infants, and Children Listing Number 10.557, Grant Period - Year Ended June 30, 2023 Criteria: Title 2, Subtitle A Chapter II Part 200 Subpart D 200.303 Internal controls. The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our testing of payroll expenditures, we noted seven out of the forty expenses we tested did not have Supervisor or Coordinator approval on the employee’s timecard. We consider this finding to be a Significant Deficiency with relation to the Allowable Costs Compliance Requirement. Statistical sampling was not used when making sample selections. Questioned Costs: $0 Effect: The District did not have proper approval for hours worked in the program. Cause: The condition was an administrative oversight. Recommendation: We recommend the District improve their payroll review process to ensure all hours are approved by a Supervisor or Coordinator. Views of Responsible Officials: Management agrees with the Single Audit finding and a response is included in the Corrective Action Plan.
Finding 2023-001
Internal Control Deficiency over Review of Payroll Expenditures – WIC Special Supplemental Nutrition, Infants, and Children Listing Number 10.557, Grant Period - Year Ended June 30, 2023 Criteria: Title 2, Subtitle A Chapter II Part 200 Subpart D 200.303 Internal controls. The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our testing of payroll expenditures, we noted seven out of the forty expenses we tested did not have Supervisor or Coordinator approval on the employee’s timecard. We consider this finding to be a Significant Deficiency with relation to the Allowable Costs Compliance Requirement. Statistical sampling was not used when making sample selections. Questioned Costs: $0 Effect: The District did not have proper approval for hours worked in the program. Cause: The condition was an administrative oversight. Recommendation: We recommend the District improve their payroll review process to ensure all hours are approved by a Supervisor or Coordinator. Views of Responsible Officials: Management agrees with the Single Audit finding and a response is included in the Corrective Action Plan.