Audit 315845

FY End
2023-04-30
Total Expended
$1.50M
Findings
4
Programs
1
Organization: Blairsville Water District (IL)
Year: 2023 Accepted: 2024-07-24

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
479356 2023-001 Significant Deficiency - M
479357 2023-002 Significant Deficiency - M
1055798 2023-001 Significant Deficiency - M
1055799 2023-002 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.50M Yes 2

Contacts

Name Title Type
UGUHVMT9K7X5 Candace Coulter Auditee
6189872285 Sarah Gibbens Auditor
No contacts on file

Notes to SEFA

Title: 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 limited as to reimburesement. De Minimis Rate Used: N Rate Explanation: Blairsville Water District did not elect the de minimis cost rate The accompanying schedule of expeditures of federal awards
Title: 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 limited as to reimburesement. De Minimis Rate Used: N Rate Explanation: Blairsville Water District did not elect the de minimis cost rate (the "Schedule") includes the federal award activity of Blairsville
Title: 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 limited as to reimburesement. De Minimis Rate Used: N Rate Explanation: Blairsville Water District did not elect the de minimis cost rate Water District under prgrams of the fedeal government
Title: 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 limited as to reimburesement. De Minimis Rate Used: N Rate Explanation: Blairsville Water District did not elect the de minimis cost rate for the year ended April 30, 2023. The information in this
Title: 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 limited as to reimburesement. De Minimis Rate Used: N Rate Explanation: Blairsville Water District did not elect the de minimis cost rate Schedule is presented in accordance with the requirments,
Title: 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 limited as to reimburesement. De Minimis Rate Used: N Rate Explanation: Blairsville Water District did not elect the de minimis cost rate of Title w2 U.S. Code of Federal Regulations Part 200, Uniform
Title: 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 limited as to reimburesement. De Minimis Rate Used: N Rate Explanation: Blairsville Water District did not elect the de minimis cost rate Administrative Requirements, Cost Principles, and Audit
Title: 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 limited as to reimburesement. De Minimis Rate Used: N Rate Explanation: Blairsville Water District did not elect the de minimis cost rate /reqyurenebts fir /federak /awards (Uniform Guidance).
Title: 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 limited as to reimburesement. De Minimis Rate Used: N Rate Explanation: Blairsville Water District did not elect the de minimis cost rate Because the Schedule presents only a selected portion of the
Title: 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 limited as to reimburesement. De Minimis Rate Used: N Rate Explanation: Blairsville Water District did not elect the de minimis cost rate operation of Blairsville Water District, it is not intended to and
Title: 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 limited as to reimburesement. De Minimis Rate Used: N Rate Explanation: Blairsville Water District did not elect the de minimis cost rate does not present the financial postion or changes in net
Title: 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 limited as to reimburesement. De Minimis Rate Used: N Rate Explanation: Blairsville Water District did not elect the de minimis cost rate assets of Blairsville Water District.
Title: Related Party Transaction 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 limited as to reimburesement. De Minimis Rate Used: N Rate Explanation: Blairsville Water District did not elect the de minimis cost rate Blairsville Water District has not entered into a related party
Title: Related Party Transaction 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 limited as to reimburesement. De Minimis Rate Used: N Rate Explanation: Blairsville Water District did not elect the de minimis cost rate transaction during the fiscal year.
Title: Amount of Grant Expended 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 limited as to reimburesement. De Minimis Rate Used: N Rate Explanation: Blairsville Water District did not elect the de minimis cost rate Blairsville Water District received a grant from United States
Title: Amount of Grant Expended 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 limited as to reimburesement. De Minimis Rate Used: N Rate Explanation: Blairsville Water District did not elect the de minimis cost rate Department of Treasury SLFRF (ARPA) Passed Through from the
Title: Amount of Grant Expended 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 limited as to reimburesement. De Minimis Rate Used: N Rate Explanation: Blairsville Water District did not elect the de minimis cost rate recipient, Williamson County, to the subrecipient, Blairsville Water
Title: Amount of Grant Expended 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 limited as to reimburesement. De Minimis Rate Used: N Rate Explanation: Blairsville Water District did not elect the de minimis cost rate District in the amount of $1,499,144 for the fiscal year ended
Title: Amount of Grant Expended 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 limited as to reimburesement. De Minimis Rate Used: N Rate Explanation: Blairsville Water District did not elect the de minimis cost rate April 30, 2023.

Finding Details

Blairsville ended the year without general liability and workers compensation insurance. Under state law, specifically, 820 ILCS 305-Illinois Workers Compensation Act, all employers are required to carry Workers Compensation insurance. This is also a violation of the grant agreement between Williamson County and Blairsville. Specifically, Blairsville violated Part III Section 3.6 which states, "The Business shall comply with all applicable state and federal laws and regulations promulgated thereunder.
No controls in place to detect the expiration of insurance policies.
Blairsville ended the year without general liability and workers compensation insurance. Under state law, specifically, 820 ILCS 305-Illinois Workers Compensation Act, all employers are required to carry Workers Compensation insurance. This is also a violation of the grant agreement between Williamson County and Blairsville. Specifically, Blairsville violated Part III Section 3.6 which states, "The Business shall comply with all applicable state and federal laws and regulations promulgated thereunder.
No controls in place to detect the expiration of insurance policies.