FAC Explorer

Audit 307043

FY End
2023-11-30
Total Expended
$3.45M
Findings
2
Programs
22
Organization: Adams County, Illinois (IL)
Year: 2023 Accepted: 2024-05-23
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398375 2023-002 Significant Deficiency - L
974817 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Covid-19 State and Local Fiscal Recovery Fund $2.19M Yes 1
97.036 Disaster Grants-Public Assistance (presidentially Declared Disasters) $262,361 - 0
10.557 Wic Administration $232,319 - 0
93.268 Covid-19 Vaccination Grant $231,315 - 0
16.738 Edward Bryne Memorial Justice Assistance Grant Program $124,054 - 0
93.667 Title Xx Block Grant $68,610 - 0
93.596 Child Care and Development Fund $57,793 - 0
93.354 Covid-19 Crisis Grant $47,058 - 0
93.323 Covid-19 Response Grant $40,958 - 0
93.069 Public Health Preparedness $35,532 - 0
93.596 McH Block Grant - All Our Kids Early Childhood $33,471 - 0
93.667 Family Case Management/hrif $26,996 - 0
97.047 Bric: Building Resilient Infrastructure and Communities $26,959 - 0
10.557 Breastfeeding Peer Counseling $23,439 - 0
10.555 National School Lunch Program $16,418 - 0
93.778 Healthworks Lead Agency $9,577 - 0
10.553 School Breakfast Program $8,030 - 0
10.555 Food Commodities $8,022 - 0
20.600 State and Community Highway Safety Grant $3,356 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $1,091 - 0
10.572 Farmers Market Nutrition Program $1,000 - 0
66.605 Comprehensive Health Protection Grant - Safe Drinking Water $100 - 0

Contacts

Name Title Type
P7T7WNL73AQ6 Bryden Cory Auditee
2172772245 Matt Schueler Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Accounting Accounting Policies: Expenditures of federal awards are recognized in the accounting period when the liabilities are incurred and when goods or services are received. The value of non-cash assistance is valued at fair market value at the time of receipt, or the assessed value provided by the federal agency. De Minimis Rate Used: Y Rate Explanation: Auditee used the de minimus cost rate. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Adams County, Illinois (the "County") and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the compliance requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. The County elected to use the 10% de minimis indirect cost rate during the year ended November 30, 2023.
Title: Note 3: Noncash Assistance Accounting Policies: Expenditures of federal awards are recognized in the accounting period when the liabilities are incurred and when goods or services are received. The value of non-cash assistance is valued at fair market value at the time of receipt, or the assessed value provided by the federal agency. De Minimis Rate Used: Y Rate Explanation: Auditee used the de minimus cost rate. As reported on the Schedule of Expenditures of Federal Awards, the County dispensed noncash assistance in the form of food commodities. During the year ended November 30, 2023, the County received and used/expended the following non-cash assistance. These values are included in the determination of Federal awards expended.
Title: Note 4: Other Federal Award Informaiton Accounting Policies: Expenditures of federal awards are recognized in the accounting period when the liabilities are incurred and when goods or services are received. The value of non-cash assistance is valued at fair market value at the time of receipt, or the assessed value provided by the federal agency. De Minimis Rate Used: Y Rate Explanation: Auditee used the de minimus cost rate. Adams County, Illinois did not receive or administer any insurance, loans or loan guarantees during the fiscal year ended November 30, 2023.

Finding Details

Finding 2023-002
Criteria or Specific Requirement: The quarterly reporting requirements were stated in the "2 CFR 200.328 and 31 CFR section 35.1(c) Reporting and requests for other information" section of the Federal Register dated January 27, 2022. The US Department of Treasury requries that quarterly reports be submitted to the department if a county has a populaton below 250,000 residents and are allocated more than $10 million in SLFRF funding. The quarterly reports must be completed and submitted within the next month after the quarterly period ended. Condition: The County was not able to provide the SLFRF quarterly report to verify that the report was submitted and completed within a timely manner. Context: The County has been unable to access the SLFRF website due to the County receiving error messages that they have "insuficient access rights on cross-reference id". Questioned Costs: $0 Effect: The County was not in compliance with SLFRF reporting requirements. Cause: The County has received error messages that says they have "insufficent access rights on cross-reference id" and they can't log-in to the SLFRF portal. Repeat: No Auditor's Recommendation: We recommend that the County seek out assistance from the US Department of Treasury about correcting their access to the SLFRF quarterly reports. View of Responsible Officials: Management acknowledges the finding and has prepared a corrective action plan. The County will seek out assistance so that they can obtain access to the SLFRF quarterly reports.
Finding 2023-002
Criteria or Specific Requirement: The quarterly reporting requirements were stated in the "2 CFR 200.328 and 31 CFR section 35.1(c) Reporting and requests for other information" section of the Federal Register dated January 27, 2022. The US Department of Treasury requries that quarterly reports be submitted to the department if a county has a populaton below 250,000 residents and are allocated more than $10 million in SLFRF funding. The quarterly reports must be completed and submitted within the next month after the quarterly period ended. Condition: The County was not able to provide the SLFRF quarterly report to verify that the report was submitted and completed within a timely manner. Context: The County has been unable to access the SLFRF website due to the County receiving error messages that they have "insuficient access rights on cross-reference id". Questioned Costs: $0 Effect: The County was not in compliance with SLFRF reporting requirements. Cause: The County has received error messages that says they have "insufficent access rights on cross-reference id" and they can't log-in to the SLFRF portal. Repeat: No Auditor's Recommendation: We recommend that the County seek out assistance from the US Department of Treasury about correcting their access to the SLFRF quarterly reports. View of Responsible Officials: Management acknowledges the finding and has prepared a corrective action plan. The County will seek out assistance so that they can obtain access to the SLFRF quarterly reports.