Audit 311543

FY End
2023-12-31
Total Expended
$1.55M
Findings
2
Programs
17
Organization: Greene County, Illinois (IL)
Year: 2023 Accepted: 2024-07-02
Auditor: Scheffel Boyle

Organization Exclusion Status:

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Contacts

Name Title Type
SNH6M79574X9 Kirby Ballard Auditee
2179425124 Robyn Klingler Auditor
No contacts on file

Notes to SEFA

Title: NOTE 2: SUBRECIPIENTS Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Greene County, Illinois (the County) under programs of the federal government for the year ended December 31, 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 County, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the County. Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Federal awards passed through other governmental agencies are included on the Schedule. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The County did not pass through any federal funds to subrecipients during the year ended December 31, 2023.
Title: NOTE 3: NONMONETARY ASSISTANCE Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Greene County, Illinois (the County) under programs of the federal government for the year ended December 31, 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 County, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the County. Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Federal awards passed through other governmental agencies are included on the Schedule. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The County did not receive nonmonetary assistance from federal programs during the year ended December 31, 2023.
Title: NOTE 4: FEDERAL INSURANCE Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Greene County, Illinois (the County) under programs of the federal government for the year ended December 31, 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 County, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the County. Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Federal awards passed through other governmental agencies are included on the Schedule. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The County had no federal insurance as it relates to federal programs in effect for the year ended December 31, 2023.
Title: NOTE 5: LOANS AND LOAN GUARANTEES Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Greene County, Illinois (the County) under programs of the federal government for the year ended December 31, 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 County, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the County. Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Federal awards passed through other governmental agencies are included on the Schedule. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The County had no outstanding loans related to federal programs as of December 31, 2023.

Finding Details

Condition: The County incorrectly reported expenditures on their annual Project and Expenditure (P&E) report for fiscal year ending December 31, 2023. There were various typos and excluded expenditures related to the following projects: HVAC, Windows for Courthouse, Courthouse Smoke Alarm System, and Whitworth building purchase. Criteria: The County's federal expenditure reports should agree to the amounts reported on the schedule of expenditures of federal awards. Effect: The County's expenditures reported on the annual P&E report for the American Rescue Plan Act did not match the expenditures reported on the schedule of expenditures of federal awards. Recommendation: The County should ensure all expenditures incurred within the fiscal year are included on the annual report. Additionally, an internal policy should be developed to ensure all ordinances are communicated to the necessary department heads. Management’s Response: The County Treasurer will ensure all expenditures are tracked throughout the year by using ordinances approved by the Board for the use of American Rescue Plan Act funds as well as invoices for each project. An internal policy has been developed that requires the County Treasurer to sign off on ordinances as they are received. Furthermore, the County Treasurer has implemented a review process to ensure the annual report is correctly stated.
Condition: The County incorrectly reported expenditures on their annual Project and Expenditure (P&E) report for fiscal year ending December 31, 2023. There were various typos and excluded expenditures related to the following projects: HVAC, Windows for Courthouse, Courthouse Smoke Alarm System, and Whitworth building purchase. Criteria: The County's federal expenditure reports should agree to the amounts reported on the schedule of expenditures of federal awards. Effect: The County's expenditures reported on the annual P&E report for the American Rescue Plan Act did not match the expenditures reported on the schedule of expenditures of federal awards. Recommendation: The County should ensure all expenditures incurred within the fiscal year are included on the annual report. Additionally, an internal policy should be developed to ensure all ordinances are communicated to the necessary department heads. Management’s Response: The County Treasurer will ensure all expenditures are tracked throughout the year by using ordinances approved by the Board for the use of American Rescue Plan Act funds as well as invoices for each project. An internal policy has been developed that requires the County Treasurer to sign off on ordinances as they are received. Furthermore, the County Treasurer has implemented a review process to ensure the annual report is correctly stated.