FAC Explorer

Audit 318409

FY End
2023-12-31
Total Expended
$23.47M
Findings
4
Programs
35
Organization: Clark County (IL)
Year: 2023 Accepted: 2024-09-03
Auditor: Clark Schaefer Hackett

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485634 2023-002 Significant Deficiency Yes L
485635 2023-002 Significant Deficiency Yes L
1062076 2023-002 Significant Deficiency Yes L
1062077 2023-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $3.05M Yes 0
20.205 Highway Planning and Construction $3.02M - 0
93.563 Child Support Enforcement $2.03M - 0
93.659 Adoption Assistance $1.75M - 0
93.778 Medical Assistance Program $1.72M - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $675,340 - 0
93.658 Foster Care_title IV-E $474,586 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $387,484 Yes 1
17.259 Wia Youth Activities $296,269 - 0
17.258 Wia Adult Program $247,017 - 0
93.575 Child Care and Development Block Grant $149,172 - 0
16.575 Crime Victim Assistance $135,884 - 0
17.278 Wia Dislocated Worker Formula Grants $99,618 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $88,825 Yes 0
93.667 Social Services Block Grant $87,756 - 0
93.556 Promoting Safe and Stable Families $49,177 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $49,110 - 0
17.225 Unemployment Insurance $49,065 - 0
84.181 Special Education-Grants for Infants and Families $47,795 - 0
10.555 National School Lunch Program $46,631 - 0
93.471 Title IV-E Kinship Navigator Program (a) $40,238 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $29,603 - 0
16.585 Drug Court Discretionary Grant Program $21,329 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $17,706 - 0
10.553 School Breakfast Program $16,880 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $16,827 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $16,704 - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $12,252 - 0
17.207 Employment Service/wagner-Peyser Funded Activities $11,873 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $11,381 - 0
93.767 Children's Health Insurance Program $10,153 - 0
90.404 2018 Hava Election Security Grants $10,000 - 0
20.600 State and Community Highway Safety $6,795 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $3,639 - 0
17.245 Trade Adjustment Assistance $1,892 - 0

Contacts

Name Title Type
SG1KW7GJBEE3 Dave Crew Auditee
9375211897 Brad Billet Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) reports Clark County, Ohio’s (the County’s) federal award programs for the year ended December 31, 2023. The Schedule has been prepared on the cash basis of accounting and 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 select 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. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. The County passes-through certain federal assistance received from the Ohio Department of Mental Health and the Ohio Department of Alcohol and Drug Addiction to the Eastern Miami Valley Alcohol, Drug Addiction and Mental Health Services Board of Clark, Greene, and Madison Counties. These federal funds are not included on the Schedule since Clark County acts only as a pass-through entity and has no administrative responsibilities. Other subrecipient agencies have certain compliance responsibilities related to administering these Federal Programs. Under the Uniform Guidance, the County is responsible for monitoring subrecipients to help assure that Federal awards are used for authorized purposes in compliance with laws, regulations, and the provisions of contracts or grant agreements, and that performance goals are achieved. As described in Note A, the County records expenditures of Federal awards to subrecipients when paid in cash.
Title: CHILD NUTRITION CLUSTER Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) reports Clark County, Ohio’s (the County’s) federal award programs for the year ended December 31, 2023. The Schedule has been prepared on the cash basis of accounting and 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 select 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. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. The County commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the County assumes it expends federal monies first.
Title: FOOD DONATION PROGRAM Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) reports Clark County, Ohio’s (the County’s) federal award programs for the year ended December 31, 2023. The Schedule has been prepared on the cash basis of accounting and 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 select 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. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. The County reports commodities consumed on the Schedule at entitlement value. The County allocated donated food commodities to the respective program that benefitted from the use of those donated food commodities.
Title: MATCHING REQUIREMENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) reports Clark County, Ohio’s (the County’s) federal award programs for the year ended December 31, 2023. The Schedule has been prepared on the cash basis of accounting and 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 select 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. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. Certain Federal programs require the County to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The County has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.

Finding Details

Finding 2023-002
2023-002 – Reporting – Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 U.S. Department of Treasury Criteria: The U.S. Department of Treasury established reporting requirements for local governments. These requirements established methods and timelines for reporting Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures to the U.S. Department of Treasury. Condition: The County had errors in the accuracy of the reporting of subrecipients, subawards, and accuracy in the amounts expended which were reported on the quarterly project and expenditure report. Context: During our review of the quarterly project and expenditure report, we noted the County incorrectly reported $194,260 program expenditures associated with the provisions of lost revenue and infrastructure projects as of December 31, 2023. In addition, two of the three subrecipients selected for testing were inaccurately reported as subrecipients. Effect: The County was not in compliance with reporting requirements in 2023. Cause: Lack of sufficient internal controls over the reporting requirements of the SLFRF program. Recommendation: We recommend the County improve controls over reporting requirements associated with this program, including having individuals responsible for monitoring and reporting program activity obtain a better understanding of the reporting requirements of the Treasury reporting portal.
Finding 2023-002
2023-002 – Reporting – Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 U.S. Department of Treasury Criteria: The U.S. Department of Treasury established reporting requirements for local governments. These requirements established methods and timelines for reporting Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures to the U.S. Department of Treasury. Condition: The County had errors in the accuracy of the reporting of subrecipients, subawards, and accuracy in the amounts expended which were reported on the quarterly project and expenditure report. Context: During our review of the quarterly project and expenditure report, we noted the County incorrectly reported $194,260 program expenditures associated with the provisions of lost revenue and infrastructure projects as of December 31, 2023. In addition, two of the three subrecipients selected for testing were inaccurately reported as subrecipients. Effect: The County was not in compliance with reporting requirements in 2023. Cause: Lack of sufficient internal controls over the reporting requirements of the SLFRF program. Recommendation: We recommend the County improve controls over reporting requirements associated with this program, including having individuals responsible for monitoring and reporting program activity obtain a better understanding of the reporting requirements of the Treasury reporting portal.
Finding 2023-002
2023-002 – Reporting – Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 U.S. Department of Treasury Criteria: The U.S. Department of Treasury established reporting requirements for local governments. These requirements established methods and timelines for reporting Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures to the U.S. Department of Treasury. Condition: The County had errors in the accuracy of the reporting of subrecipients, subawards, and accuracy in the amounts expended which were reported on the quarterly project and expenditure report. Context: During our review of the quarterly project and expenditure report, we noted the County incorrectly reported $194,260 program expenditures associated with the provisions of lost revenue and infrastructure projects as of December 31, 2023. In addition, two of the three subrecipients selected for testing were inaccurately reported as subrecipients. Effect: The County was not in compliance with reporting requirements in 2023. Cause: Lack of sufficient internal controls over the reporting requirements of the SLFRF program. Recommendation: We recommend the County improve controls over reporting requirements associated with this program, including having individuals responsible for monitoring and reporting program activity obtain a better understanding of the reporting requirements of the Treasury reporting portal.
Finding 2023-002
2023-002 – Reporting – Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 U.S. Department of Treasury Criteria: The U.S. Department of Treasury established reporting requirements for local governments. These requirements established methods and timelines for reporting Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures to the U.S. Department of Treasury. Condition: The County had errors in the accuracy of the reporting of subrecipients, subawards, and accuracy in the amounts expended which were reported on the quarterly project and expenditure report. Context: During our review of the quarterly project and expenditure report, we noted the County incorrectly reported $194,260 program expenditures associated with the provisions of lost revenue and infrastructure projects as of December 31, 2023. In addition, two of the three subrecipients selected for testing were inaccurately reported as subrecipients. Effect: The County was not in compliance with reporting requirements in 2023. Cause: Lack of sufficient internal controls over the reporting requirements of the SLFRF program. Recommendation: We recommend the County improve controls over reporting requirements associated with this program, including having individuals responsible for monitoring and reporting program activity obtain a better understanding of the reporting requirements of the Treasury reporting portal.