FAC Explorer

Audit 318112

FY End
2023-12-31
Total Expended
$9.18M
Findings
10
Programs
33
Organization: McLean County, Illinois (IL)
Year: 2023 Accepted: 2024-08-28
Auditor: Clifton Larson A\allen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485383 2023-001 Significant Deficiency - A
485384 2023-001 Significant Deficiency - A
485385 2023-001 Significant Deficiency - A
485386 2023-001 Significant Deficiency - A
485387 2023-001 Significant Deficiency - A
1061825 2023-001 Significant Deficiency - A
1061826 2023-001 Significant Deficiency - A
1061827 2023-001 Significant Deficiency - A
1061828 2023-001 Significant Deficiency - A
1061829 2023-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $268,232 - 0
93.268 Immunization Cooperative Agreements $211,857 - 0
16.575 Crime Victim Assistance $191,377 - 0
93.498 Provider Relief Fund $174,796 - 0
93.994 Maternal and Child Health Services Block Grant to the States $130,273 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $121,791 - 0
93.667 Social Services Block Grant $119,926 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $105,330 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $73,181 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $54,000 - 0
93.069 Public Health Emergency Preparedness $53,928 - 0
14.218 Community Development Block Grants/entitlement Grants $38,548 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $37,376 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $37,183 Yes 1
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $32,001 - 0
20.616 National Priority Safety Programs $21,664 - 0
90.404 2018 Hava Election Security Grants $21,231 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $20,836 - 0
97.042 Emergency Management Performance Grants $17,578 - 0
16.606 State Criminal Alien Assistance Program $17,525 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $12,372 - 0
93.778 Medical Assistance Program $4,528 - 0
20.600 State and Community Highway Safety $4,029 - 0
93.563 Child Support Enforcement $4,006 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $4,000 - 0
93.586 State Court Improvement Program $2,286 - 0
10.553 School Breakfast Program $2,061 - 0
20.205 Highway Planning and Construction $1,932 - 0
10.555 National School Lunch Program $1,866 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $1,473 - 0
66.605 Performance Partnership Grants $1,050 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $1,000 - 0
93.008 Medical Reserve Corps Small Grant Program $357 - 0

Contacts

Name Title Type
K1ZKS6LKNYY3 Michelle Anderson Auditee
3098885148 Hope Wheeler Auditor
No contacts on file

Notes to SEFA

Title: PASS THROUGH ENTITY Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of McLean County, Illinois (the County) and its discretely presented component unit, the Emergency Telephone Systems Board, 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). The County financial reporting entity, as defined in Note 1 to the basic financial statements, consists of the activities of the County and its’ discretely presented component units. 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 or changes in net position of the County. Expenditures reported on the Schedule are reported on the accrual or modified 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 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. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred. De Minimis Rate Used: N Rate Explanation: Although eligible for, McLean County, Illinois has not elected to use the 10% de minimis indirect cost rate. Below is the key for the Pass-through entity acronyms that are presented on the Schedule. DHS - Illinois Department of Human Services ISBE - Illinois State Board of Education DPH - Illinois Department of Public Health CJA - Illionis Criminal Justice Assistance Grant Program DOT - Illinois Department of Transportation EMA - Illinois Emergency Management Agency DHFS - Illinois Department of Healthcare and Family Services SBE - Illinois State Board of Elections DCEO - Illinois Department of Commerce and Economic Opportunity CACI - Children's Advocacy Centers of Illinois TON - Town of Normal, Illinois COB - City of Bloomington, Illinois NACCHO - National Association of County and City Health Officials NCA - National Children's Alliance AOIC - Administratie Office of the Illinois Courts N/A - Not Applicable

Finding Details

Finding 2023-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State & Local Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 1505-0271; 2021 Pass-Through Agency: Illinois Department of Healthcare and Family Services; Children's Advocacy Centers of Illinois; Illinois Department of Commerce and Economic Opportunity Pass-Through Number: ARPA230280; 221003.01; 5527069012; 21-425028 Award Period: March 3, 2021 – December 31, 2026; August 22, 2023 - June 30, 2023; July 1, 2022 – June 30, 2023; September 1, 2022 – December 31, 2023; July 1, 2021 – June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include disbursements be reviewed, and this review should be documented. Condition: We noted the supporting documentation for a grant-related disbursement included an invoice that was reviewed and approved by the department head but did not include the auditor’s office approval stamp and initials, but was paid by the treasurer’s office. Questioned costs: None Context: This issue was noted in 1 of 32 disbursements tested for this program. Cause: Oversight Effect: Lack of proper documented review prior to payment can allow an inappropriate expenditure to occur. Repeat Finding: No Recommendation: We recommend the County strengthen internal controls over the review process of disbursements. This can include ensuring it is clear what documentation is required to support approval. Views of responsible officials: There is no disagreement with the finding.
Finding 2023-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State & Local Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 1505-0271; 2021 Pass-Through Agency: Illinois Department of Healthcare and Family Services; Children's Advocacy Centers of Illinois; Illinois Department of Commerce and Economic Opportunity Pass-Through Number: ARPA230280; 221003.01; 5527069012; 21-425028 Award Period: March 3, 2021 – December 31, 2026; August 22, 2023 - June 30, 2023; July 1, 2022 – June 30, 2023; September 1, 2022 – December 31, 2023; July 1, 2021 – June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include disbursements be reviewed, and this review should be documented. Condition: We noted the supporting documentation for a grant-related disbursement included an invoice that was reviewed and approved by the department head but did not include the auditor’s office approval stamp and initials, but was paid by the treasurer’s office. Questioned costs: None Context: This issue was noted in 1 of 32 disbursements tested for this program. Cause: Oversight Effect: Lack of proper documented review prior to payment can allow an inappropriate expenditure to occur. Repeat Finding: No Recommendation: We recommend the County strengthen internal controls over the review process of disbursements. This can include ensuring it is clear what documentation is required to support approval. Views of responsible officials: There is no disagreement with the finding.
Finding 2023-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State & Local Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 1505-0271; 2021 Pass-Through Agency: Illinois Department of Healthcare and Family Services; Children's Advocacy Centers of Illinois; Illinois Department of Commerce and Economic Opportunity Pass-Through Number: ARPA230280; 221003.01; 5527069012; 21-425028 Award Period: March 3, 2021 – December 31, 2026; August 22, 2023 - June 30, 2023; July 1, 2022 – June 30, 2023; September 1, 2022 – December 31, 2023; July 1, 2021 – June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include disbursements be reviewed, and this review should be documented. Condition: We noted the supporting documentation for a grant-related disbursement included an invoice that was reviewed and approved by the department head but did not include the auditor’s office approval stamp and initials, but was paid by the treasurer’s office. Questioned costs: None Context: This issue was noted in 1 of 32 disbursements tested for this program. Cause: Oversight Effect: Lack of proper documented review prior to payment can allow an inappropriate expenditure to occur. Repeat Finding: No Recommendation: We recommend the County strengthen internal controls over the review process of disbursements. This can include ensuring it is clear what documentation is required to support approval. Views of responsible officials: There is no disagreement with the finding.
Finding 2023-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State & Local Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 1505-0271; 2021 Pass-Through Agency: Illinois Department of Healthcare and Family Services; Children's Advocacy Centers of Illinois; Illinois Department of Commerce and Economic Opportunity Pass-Through Number: ARPA230280; 221003.01; 5527069012; 21-425028 Award Period: March 3, 2021 – December 31, 2026; August 22, 2023 - June 30, 2023; July 1, 2022 – June 30, 2023; September 1, 2022 – December 31, 2023; July 1, 2021 – June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include disbursements be reviewed, and this review should be documented. Condition: We noted the supporting documentation for a grant-related disbursement included an invoice that was reviewed and approved by the department head but did not include the auditor’s office approval stamp and initials, but was paid by the treasurer’s office. Questioned costs: None Context: This issue was noted in 1 of 32 disbursements tested for this program. Cause: Oversight Effect: Lack of proper documented review prior to payment can allow an inappropriate expenditure to occur. Repeat Finding: No Recommendation: We recommend the County strengthen internal controls over the review process of disbursements. This can include ensuring it is clear what documentation is required to support approval. Views of responsible officials: There is no disagreement with the finding.
Finding 2023-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State & Local Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 1505-0271; 2021 Pass-Through Agency: Illinois Department of Healthcare and Family Services; Children's Advocacy Centers of Illinois; Illinois Department of Commerce and Economic Opportunity Pass-Through Number: ARPA230280; 221003.01; 5527069012; 21-425028 Award Period: March 3, 2021 – December 31, 2026; August 22, 2023 - June 30, 2023; July 1, 2022 – June 30, 2023; September 1, 2022 – December 31, 2023; July 1, 2021 – June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include disbursements be reviewed, and this review should be documented. Condition: We noted the supporting documentation for a grant-related disbursement included an invoice that was reviewed and approved by the department head but did not include the auditor’s office approval stamp and initials, but was paid by the treasurer’s office. Questioned costs: None Context: This issue was noted in 1 of 32 disbursements tested for this program. Cause: Oversight Effect: Lack of proper documented review prior to payment can allow an inappropriate expenditure to occur. Repeat Finding: No Recommendation: We recommend the County strengthen internal controls over the review process of disbursements. This can include ensuring it is clear what documentation is required to support approval. Views of responsible officials: There is no disagreement with the finding.
Finding 2023-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State & Local Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 1505-0271; 2021 Pass-Through Agency: Illinois Department of Healthcare and Family Services; Children's Advocacy Centers of Illinois; Illinois Department of Commerce and Economic Opportunity Pass-Through Number: ARPA230280; 221003.01; 5527069012; 21-425028 Award Period: March 3, 2021 – December 31, 2026; August 22, 2023 - June 30, 2023; July 1, 2022 – June 30, 2023; September 1, 2022 – December 31, 2023; July 1, 2021 – June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include disbursements be reviewed, and this review should be documented. Condition: We noted the supporting documentation for a grant-related disbursement included an invoice that was reviewed and approved by the department head but did not include the auditor’s office approval stamp and initials, but was paid by the treasurer’s office. Questioned costs: None Context: This issue was noted in 1 of 32 disbursements tested for this program. Cause: Oversight Effect: Lack of proper documented review prior to payment can allow an inappropriate expenditure to occur. Repeat Finding: No Recommendation: We recommend the County strengthen internal controls over the review process of disbursements. This can include ensuring it is clear what documentation is required to support approval. Views of responsible officials: There is no disagreement with the finding.
Finding 2023-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State & Local Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 1505-0271; 2021 Pass-Through Agency: Illinois Department of Healthcare and Family Services; Children's Advocacy Centers of Illinois; Illinois Department of Commerce and Economic Opportunity Pass-Through Number: ARPA230280; 221003.01; 5527069012; 21-425028 Award Period: March 3, 2021 – December 31, 2026; August 22, 2023 - June 30, 2023; July 1, 2022 – June 30, 2023; September 1, 2022 – December 31, 2023; July 1, 2021 – June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include disbursements be reviewed, and this review should be documented. Condition: We noted the supporting documentation for a grant-related disbursement included an invoice that was reviewed and approved by the department head but did not include the auditor’s office approval stamp and initials, but was paid by the treasurer’s office. Questioned costs: None Context: This issue was noted in 1 of 32 disbursements tested for this program. Cause: Oversight Effect: Lack of proper documented review prior to payment can allow an inappropriate expenditure to occur. Repeat Finding: No Recommendation: We recommend the County strengthen internal controls over the review process of disbursements. This can include ensuring it is clear what documentation is required to support approval. Views of responsible officials: There is no disagreement with the finding.
Finding 2023-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State & Local Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 1505-0271; 2021 Pass-Through Agency: Illinois Department of Healthcare and Family Services; Children's Advocacy Centers of Illinois; Illinois Department of Commerce and Economic Opportunity Pass-Through Number: ARPA230280; 221003.01; 5527069012; 21-425028 Award Period: March 3, 2021 – December 31, 2026; August 22, 2023 - June 30, 2023; July 1, 2022 – June 30, 2023; September 1, 2022 – December 31, 2023; July 1, 2021 – June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include disbursements be reviewed, and this review should be documented. Condition: We noted the supporting documentation for a grant-related disbursement included an invoice that was reviewed and approved by the department head but did not include the auditor’s office approval stamp and initials, but was paid by the treasurer’s office. Questioned costs: None Context: This issue was noted in 1 of 32 disbursements tested for this program. Cause: Oversight Effect: Lack of proper documented review prior to payment can allow an inappropriate expenditure to occur. Repeat Finding: No Recommendation: We recommend the County strengthen internal controls over the review process of disbursements. This can include ensuring it is clear what documentation is required to support approval. Views of responsible officials: There is no disagreement with the finding.
Finding 2023-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State & Local Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 1505-0271; 2021 Pass-Through Agency: Illinois Department of Healthcare and Family Services; Children's Advocacy Centers of Illinois; Illinois Department of Commerce and Economic Opportunity Pass-Through Number: ARPA230280; 221003.01; 5527069012; 21-425028 Award Period: March 3, 2021 – December 31, 2026; August 22, 2023 - June 30, 2023; July 1, 2022 – June 30, 2023; September 1, 2022 – December 31, 2023; July 1, 2021 – June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include disbursements be reviewed, and this review should be documented. Condition: We noted the supporting documentation for a grant-related disbursement included an invoice that was reviewed and approved by the department head but did not include the auditor’s office approval stamp and initials, but was paid by the treasurer’s office. Questioned costs: None Context: This issue was noted in 1 of 32 disbursements tested for this program. Cause: Oversight Effect: Lack of proper documented review prior to payment can allow an inappropriate expenditure to occur. Repeat Finding: No Recommendation: We recommend the County strengthen internal controls over the review process of disbursements. This can include ensuring it is clear what documentation is required to support approval. Views of responsible officials: There is no disagreement with the finding.
Finding 2023-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State & Local Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 1505-0271; 2021 Pass-Through Agency: Illinois Department of Healthcare and Family Services; Children's Advocacy Centers of Illinois; Illinois Department of Commerce and Economic Opportunity Pass-Through Number: ARPA230280; 221003.01; 5527069012; 21-425028 Award Period: March 3, 2021 – December 31, 2026; August 22, 2023 - June 30, 2023; July 1, 2022 – June 30, 2023; September 1, 2022 – December 31, 2023; July 1, 2021 – June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include disbursements be reviewed, and this review should be documented. Condition: We noted the supporting documentation for a grant-related disbursement included an invoice that was reviewed and approved by the department head but did not include the auditor’s office approval stamp and initials, but was paid by the treasurer’s office. Questioned costs: None Context: This issue was noted in 1 of 32 disbursements tested for this program. Cause: Oversight Effect: Lack of proper documented review prior to payment can allow an inappropriate expenditure to occur. Repeat Finding: No Recommendation: We recommend the County strengthen internal controls over the review process of disbursements. This can include ensuring it is clear what documentation is required to support approval. Views of responsible officials: There is no disagreement with the finding.