FAC Explorer

Audit 318588

FY End
2023-11-30
Total Expended
$1.64M
Findings
4
Programs
14
Organization: Crawford County (IL)
Year: 2023 Accepted: 2024-09-05
Auditor: Kemper CPA Group LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485750 2023-004 Material Weakness - B
485751 2023-005 Material Weakness - I
1062192 2023-004 Material Weakness - B
1062193 2023-005 Material Weakness - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $797,529 Yes 2
14.228 Community Development Block Grants/special Purpose Grants/insular Areas $465,905 - 0
93.069 Public Health Emergency Preparedness $41,974 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $33,474 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $25,953 - 0
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $24,809 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $17,331 - 0
97.042 Emergency Management Performance Grants $6,500 - 0
90.404 2018 Hava Election Security Grants $4,093 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $3,981 - 0
93.667 Social Services Block Grant $2,829 - 0
20.616 National Priority Safety Programs $1,803 - 0
93.268 Immunization Cooperative Agreements $303 - 0
66.605 Performance Partnership Grants $75 - 0

Contacts

Name Title Type
Y8GKXML5GH63 Rikki Callaway Auditee
6185442614 Jodi Truitt Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Crawford County, Illinois 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 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 selected portion of the operations of Crawford County, Illinois, it is not intended to and does not present the financial position or changes in net assets of Crawford County, Illinois. Note 2: Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles of State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Due to the nature of the grants, expenditures may have been paid during the fiscal year ended November 30, 2023, but reimbursed in the subsequent fiscal year. Note 3: Illinois Department of Human Services Additional Requirements The County did not receive any non-cash insurance assistance and did not have any loans or loan guarantees outstanding as of November 30, 2023. De Minimis Rate Used: Y Rate Explanation: Where applicable, Crawford County, Illinois has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-004
COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Federal Assistance Listing Number 20.027 Condition: We noted one disbursement of grant funds supported by a claim form with only one source of approval. Another disbursement was supported by a claim form with only one source of approval and the check issued was signed by only one authorized signer. Criteria: 2 CFR 200.303(a) states the non-Federal entity must establish and maintain effective internal control over the Federal award. Also, CFR 200.302(b)(3) states the financial management system of each non-Federal entity must provide records that identify adequately, among other things, proper authorizations. Cause: Internal controls over cash disbursements were overridden. The County’s policy is to require two signatures on all checks, as well as a completed claim form which is approved by a department head, the county clerk, and a member of the claims committee. Effect: Unauthorized or improper use of grant funds could occur. Context: A total of thirteen disbursements was selected for testing, which was 100% of the population. The use of grant funds for the purpose of these disbursements was previously approved by the county board. Therefore, there are no questioned costs. Recommendation: Management should follow the internal control policies in effect for the disbursement of other County funds in the disbursement of CSLFRF grant funds. Views of Responsible Officials and Planned Corrective Actions: Management will follow controls implemented over approving claim forms and signing checks for other County disbursements for CSLFRF grant disbursements.
Finding 2023-005
COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Federal Assistance Listing Number 20.027 Condition: We noted three covered transactions where the debarment and suspension status of the vendor was not verified by the County. Criteria: The CSLFRF grant award states the regulations contained in 2 CFR 180 regarding debarment and suspension are applicable to this award. Cause: The County did not have any internal controls in place to verify the debarment and suspension status of a vendor for covered transactions. Effect: Disbursement of grant funds to a suspended or debarred vendor could occur, which would be in violation of the grant award. Context: A total of thirteen disbursements was selected for testing, which was 100% of the population. The auditor verified on SAM.gov that the vendors for the three covered transactions were not debarred or suspended. Therefore, there are no questioned costs. Recommendation: The debarment and suspension status of all vendors for which grant fund disbursements exceed $25,000 should be verified on SAM.gov prior to the disbursement of grant funds. Views of Responsible Officials and Planned Corrective Actions: Management was not aware of this requirement. The County will verify the debarment and suspension status of all vendors for which grant fund disbursements exceed $25,000 on SAM.gov prior to the disbursement of grant funds.
Finding 2023-004
COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Federal Assistance Listing Number 20.027 Condition: We noted one disbursement of grant funds supported by a claim form with only one source of approval. Another disbursement was supported by a claim form with only one source of approval and the check issued was signed by only one authorized signer. Criteria: 2 CFR 200.303(a) states the non-Federal entity must establish and maintain effective internal control over the Federal award. Also, CFR 200.302(b)(3) states the financial management system of each non-Federal entity must provide records that identify adequately, among other things, proper authorizations. Cause: Internal controls over cash disbursements were overridden. The County’s policy is to require two signatures on all checks, as well as a completed claim form which is approved by a department head, the county clerk, and a member of the claims committee. Effect: Unauthorized or improper use of grant funds could occur. Context: A total of thirteen disbursements was selected for testing, which was 100% of the population. The use of grant funds for the purpose of these disbursements was previously approved by the county board. Therefore, there are no questioned costs. Recommendation: Management should follow the internal control policies in effect for the disbursement of other County funds in the disbursement of CSLFRF grant funds. Views of Responsible Officials and Planned Corrective Actions: Management will follow controls implemented over approving claim forms and signing checks for other County disbursements for CSLFRF grant disbursements.
Finding 2023-005
COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Federal Assistance Listing Number 20.027 Condition: We noted three covered transactions where the debarment and suspension status of the vendor was not verified by the County. Criteria: The CSLFRF grant award states the regulations contained in 2 CFR 180 regarding debarment and suspension are applicable to this award. Cause: The County did not have any internal controls in place to verify the debarment and suspension status of a vendor for covered transactions. Effect: Disbursement of grant funds to a suspended or debarred vendor could occur, which would be in violation of the grant award. Context: A total of thirteen disbursements was selected for testing, which was 100% of the population. The auditor verified on SAM.gov that the vendors for the three covered transactions were not debarred or suspended. Therefore, there are no questioned costs. Recommendation: The debarment and suspension status of all vendors for which grant fund disbursements exceed $25,000 should be verified on SAM.gov prior to the disbursement of grant funds. Views of Responsible Officials and Planned Corrective Actions: Management was not aware of this requirement. The County will verify the debarment and suspension status of all vendors for which grant fund disbursements exceed $25,000 on SAM.gov prior to the disbursement of grant funds.