FAC Explorer

Audit 317895

FY End
2023-11-30
Total Expended
$5.55M
Findings
2
Programs
12
Organization: Vermilion County (IL)
Year: 2023 Accepted: 2024-08-26
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485110 2023-002 Significant Deficiency Yes I
1061552 2023-002 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.51M Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $232,308 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $173,403 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $140,457 - 0
93.268 Immunization Cooperative Agreements $128,467 - 0
93.069 Public Health Emergency Preparedness $46,272 - 0
97.042 Emergency Management Performance Grants $32,660 - 0
97.039 Hazard Mitigation Grant $22,607 - 0
16.575 Crime Victim Assistance $10,000 - 0
16.922 Equitable Sharing Program $5,601 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $1,000 - 0
66.605 Performance Partnership Grants $675 - 0

Contacts

Name Title Type
VX21JWKQRG41 Larry Baughn Auditee
2175546400 Sandy Cook Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Vermilion County, Illinois (the County) under programs of the federal government for the year ended November 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 position, or cash flows of the County. 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 for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: The County has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance

Finding Details

Finding 2023-002
Federal agency: U.S. Department of Treasury Federal program title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: March 3, 2021 – December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). Condition: Several purchases for Federal awards did not complete the suspension and debarment procedures prior to entering into the transactions. Questioned costs: None Context: In the testing of 4 of 8 of the suspension and debarment transactions has not been completely followed per the Uniform Grant Guidance. Cause: The processes for suspension and were not properly followed during the current fiscal year. Effect: A lack of internal control procedures can lead to noncompliance with grant requirements. Repeat finding: 2022-002 Recommendation: We recommend following the requirements for suspension and debarment per the Uniform Guidance, including the date performed and retain required documentation. Views of responsible officials: The County recognizes and accepts the audit finding as presented.
Finding 2023-002
Federal agency: U.S. Department of Treasury Federal program title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: March 3, 2021 – December 31, 2026 Type of Finding: • Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220). Condition: Several purchases for Federal awards did not complete the suspension and debarment procedures prior to entering into the transactions. Questioned costs: None Context: In the testing of 4 of 8 of the suspension and debarment transactions has not been completely followed per the Uniform Grant Guidance. Cause: The processes for suspension and were not properly followed during the current fiscal year. Effect: A lack of internal control procedures can lead to noncompliance with grant requirements. Repeat finding: 2022-002 Recommendation: We recommend following the requirements for suspension and debarment per the Uniform Guidance, including the date performed and retain required documentation. Views of responsible officials: The County recognizes and accepts the audit finding as presented.