FAC Explorer

Audit 315899

FY End
2023-11-30
Total Expended
$1.70M
Findings
4
Programs
16
Organization: Mercer County (IL)
Year: 2023 Accepted: 2024-07-25
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479401 2023-001 Significant Deficiency - B
479402 2023-002 Significant Deficiency - L
1055843 2023-001 Significant Deficiency - B
1055844 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $890,696 Yes 2
20.205 Highway Planning and Construction $270,143 - 0
93.994 Maternal and Child Health Services Block Grant to the States $174,825 - 0
93.268 Immunization Cooperative Agreements $150,531 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $70,289 - 0
97.039 Hazard Mitigation Grant $36,870 - 0
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $35,566 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $25,724 - 0
15.226 Payments in Lieu of Taxes $14,017 - 0
97.042 Emergency Management Performance Grants $13,641 - 0
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $12,008 - 0
15.659 National Wildlife Refuge Fund $1,118 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $1,000 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $976 - 0
66.605 Performance Partnership Grants $538 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $428 - 0

Contacts

Name Title Type
SQ6KLGRJVJC3 Brian Gerber Auditee
3095827021 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: N Rate Explanation: N/A The accompanying schedule of expenditures of federal awards includes the federal grant expenditures of Mercer 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. Because the schedule presents only a selected portion of the County's operations, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County. The County elected not 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: N Rate Explanation: N/A As reported on the Schedule of Expenditures of Federal Awards, the County did not dispense noncash assistance in the form of food commodities or WIC food instruments during the year ended November 30, 2023.
Title: Note 4: Other Federal Award Information 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: N Rate Explanation: N/A The County did not receive or administer any insurance, loans or loan guarantees during the fiscal year ended November 30, 2023.

Finding Details

Finding 2023-001
Supervisor Approval of Time Federal Program Information: Funding agency: U.S. Department of the Treasury Title: Coronavirus State and Local Fiscal Recovery Funds CFDA number: 21.027 Award year and number: Direct Award Criteria or Specific Requirement: The auditee should have suprevisor approval for all timecards being submitted for payroll. Condition: During major program testing, one timecard was noted that had been paid without the required supervisor approval. Questioned Costs: None Effect: Incorrect payroll expenses could be paid with federal grant money. Cause: There is a timecard that has been processed and paid without supervisor approval. Repeat: No Auditor's Recommendation: We recommend each department's supervisor ensure that each timecard is reasonable and accurate and document their approval of the timecard prior to the employee being paid. View of Responsible Officials: We agree with the finding and have developed a corrective action plan.
Finding 2023-002
Timely Submission of ARPA Reports Federal Program Information: Funding agency: U.S. Department of the Treasury Title: Coronavirus State and Local Fiscal Recovery Funds CFDA number: 21.027 Award year and number: Direct Award Criteria or Specific Requirement: The auditee should submit an annual interim report for ARPA funds by the April 30th deadline. Condition: During major program testing, no annual interim report was provided for April 30, 2023. Questioned Costs: None Effect: Reporting requirements were not met. Cause: During major program testing, no annual interim report was provided for April 30, 2023. Repeat: No Auditor's Recommendation: We recommend the County submit an annual interim report for ARPA funds by the April 30th deadline. View of Responsible Officials: We agree with the finding and have developed a corrective action plan. 13
Finding 2023-001
Supervisor Approval of Time Federal Program Information: Funding agency: U.S. Department of the Treasury Title: Coronavirus State and Local Fiscal Recovery Funds CFDA number: 21.027 Award year and number: Direct Award Criteria or Specific Requirement: The auditee should have suprevisor approval for all timecards being submitted for payroll. Condition: During major program testing, one timecard was noted that had been paid without the required supervisor approval. Questioned Costs: None Effect: Incorrect payroll expenses could be paid with federal grant money. Cause: There is a timecard that has been processed and paid without supervisor approval. Repeat: No Auditor's Recommendation: We recommend each department's supervisor ensure that each timecard is reasonable and accurate and document their approval of the timecard prior to the employee being paid. View of Responsible Officials: We agree with the finding and have developed a corrective action plan.
Finding 2023-002
Timely Submission of ARPA Reports Federal Program Information: Funding agency: U.S. Department of the Treasury Title: Coronavirus State and Local Fiscal Recovery Funds CFDA number: 21.027 Award year and number: Direct Award Criteria or Specific Requirement: The auditee should submit an annual interim report for ARPA funds by the April 30th deadline. Condition: During major program testing, no annual interim report was provided for April 30, 2023. Questioned Costs: None Effect: Reporting requirements were not met. Cause: During major program testing, no annual interim report was provided for April 30, 2023. Repeat: No Auditor's Recommendation: We recommend the County submit an annual interim report for ARPA funds by the April 30th deadline. View of Responsible Officials: We agree with the finding and have developed a corrective action plan. 13