FAC Explorer

Audit 319416

FY End
2022-11-30
Total Expended
$3.03M
Findings
6
Programs
14
Organization: Lasalle County (IL)
Year: 2022 Accepted: 2024-09-12
Auditor: Lauterbach & Amen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
496614 2022-001 Material Weakness Yes ABH
496615 2022-002 Significant Deficiency Yes ABH
496616 2022-003 Significant Deficiency Yes ABH
1073056 2022-001 Material Weakness Yes ABH
1073057 2022-002 Significant Deficiency Yes ABH
1073058 2022-003 Significant Deficiency Yes ABH

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.92M Yes 3
21.019 Coronavirus Relief Fund $181,398 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $136,831 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $119,074 - 0
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $71,911 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $71,713 - 0
97.042 Emergency Management Performance Grants $42,731 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $38,511 - 0
93.994 Maternal and Child Health Services Block Grant to the States $27,043 - 0
10.555 National School Lunch Program $5,962 - 0
66.032 State Indoor Radon Grants $4,521 - 0
66.605 Performance Partnership Grants $3,821 - 0
10.553 School Breakfast Program $449 - 0
93.268 Immunization Cooperative Agreements $287 - 0

Contacts

Name Title Type
FB2UZFPJLH41 Stephanie Thompson Auditee
8154348245 Don Shaw Auditor
No contacts on file

Notes to SEFA

Title: NOTE 4 – SUBRECIPIENT RELATIONSHIPS Accounting Policies: NOTE 1 – BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the County under programs of the federal government for the year ended November 30, 2022. The information in this Schedule is presented in accordance with the requirements of Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. 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. NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures Expenditures reported on the Schedule are reported on the accrual basis of accounting. Pass-Through Entities Pass-through entity identifying numbers are presented on the Schedule where available. De Minimis Rate Used: Y Rate Explanation: NOTE 3 – 10% DE MINIMIS INDIRECT COST RATE The County has selected to use the 10% de minimis indirect cost rate as permitted by 2 CFR Section 200.414. The County did not remit any funds to subrecipients.

Finding Details

Finding 2022-001
Finding 2022 – 001: Financial Reporting Condition: The County and Self Insurance Trust do not provide their own financial statements, notes, required supplementary information. Criteria: The County relies on the audit firm to prepare the modified accrual financial statements due to the lack of staff and training involved in preparing external financial reports. Cause: The County relies on the external auditors to draft the individual fund statements, assist with modified accrual entries, make conversion entries, draft the government-wide statements, and prepare note disclosures. Effect: The financial results of certain funds within the County’s financial statements could be materially misstated. Recommendation: We recommend the County consider providing increased training to accounting staff to prepare the financial statements.
Finding 2022-002
Finding 2022 – 002: Audit Journal Entries Condition: During audit fieldwork, our testing resulted in audit adjustments in order to present materially accurate financial statements. Criteria: A good system of internal controls would provide for accurate representations of adjusted account balances for all County accounts prior to audit fieldwork. Cause: Year-end entries related to various accruals and other items were required in order to accurately present the County’s financial statements. Effect: The County’s financial statements were not fully adjusted prior to audit fieldwork. Recommendation: A vital process of effective internal controls is the review and subsequent adjustment of general ledger balances. This review and adjustment will aid in the appropriate budgeting and management of the County’s financial activities and resources.
Finding 2022-003
Finding 2022 – 003: Grant Management Condition: During audit fieldwork, we noted the County does not have adequate procedures in place for tracking and monitoring grant activities. Criteria: It is the County’s responsibility to track and properly monitor the compliance with grant requirements throughout the year. Cause: A uniform set of policies and procedures for handling grant activities is lacking, creating contrasting ways of processing grants in each department. Effect: Grant compliance with federal grants received in the year cannot be assured when tracking and monitoring grant activity is not clearly delineated. Recommendation: We commend the County develop specific policies and procedures for tracking and monitoring grant activities and to clearly delineate responsibility for monitoring compliance with applicable requirements.
Finding 2022-001
Finding 2022 – 001: Financial Reporting Condition: The County and Self Insurance Trust do not provide their own financial statements, notes, required supplementary information. Criteria: The County relies on the audit firm to prepare the modified accrual financial statements due to the lack of staff and training involved in preparing external financial reports. Cause: The County relies on the external auditors to draft the individual fund statements, assist with modified accrual entries, make conversion entries, draft the government-wide statements, and prepare note disclosures. Effect: The financial results of certain funds within the County’s financial statements could be materially misstated. Recommendation: We recommend the County consider providing increased training to accounting staff to prepare the financial statements.
Finding 2022-002
Finding 2022 – 002: Audit Journal Entries Condition: During audit fieldwork, our testing resulted in audit adjustments in order to present materially accurate financial statements. Criteria: A good system of internal controls would provide for accurate representations of adjusted account balances for all County accounts prior to audit fieldwork. Cause: Year-end entries related to various accruals and other items were required in order to accurately present the County’s financial statements. Effect: The County’s financial statements were not fully adjusted prior to audit fieldwork. Recommendation: A vital process of effective internal controls is the review and subsequent adjustment of general ledger balances. This review and adjustment will aid in the appropriate budgeting and management of the County’s financial activities and resources.
Finding 2022-003
Finding 2022 – 003: Grant Management Condition: During audit fieldwork, we noted the County does not have adequate procedures in place for tracking and monitoring grant activities. Criteria: It is the County’s responsibility to track and properly monitor the compliance with grant requirements throughout the year. Cause: A uniform set of policies and procedures for handling grant activities is lacking, creating contrasting ways of processing grants in each department. Effect: Grant compliance with federal grants received in the year cannot be assured when tracking and monitoring grant activity is not clearly delineated. Recommendation: We commend the County develop specific policies and procedures for tracking and monitoring grant activities and to clearly delineate responsibility for monitoring compliance with applicable requirements.