FAC Explorer

Audit 325589

FY End
2023-11-30
Total Expended
$8.24M
Findings
4
Programs
20
Organization: Lasalle County (IL)
Year: 2023 Accepted: 2024-10-23
Auditor: MacK & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
503471 2023-013 Significant Deficiency - L
503472 2023-014 Significant Deficiency - L
1079913 2023-013 Significant Deficiency - L
1079914 2023-014 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $144,827 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $77,391 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $74,290 Yes 2
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $58,765 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $45,934 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $34,046 - 0
93.069 Public Health Emergency Preparedness $31,176 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $29,580 - 0
93.667 Social Services Block Grant $22,906 - 0
97.042 Emergency Management Performance Grants $20,578 - 0
20.600 State and Community Highway Safety $7,688 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $4,695 - 0
66.605 Performance Partnership Grants $4,580 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $2,466 - 0
93.563 Child Support Services $1,624 - 0
97.024 Emergency Food and Shelter National Board Program $1,350 - 0
10.555 National School Lunch Program $1,144 - 0
66.032 State Indoor Radon Grants $975 - 0
10.553 School Breakfast Program $647 - 0
93.268 Immunization Cooperative Agreements $407 - 0

Contacts

Name Title Type
FB2UZFPJLH41 Stephanie Jo. Thompson Auditee
8154348245 Tawnya MacK Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the activity of all federal grants of LaSalle County, Illinois, under programs of the federal government for the year ended November 30, 2023. Federal awards received directly from federal agencies, as well as federal awards passed through from other government agencies are included on the schedule. The information in this schedule is presented in accordance with the requirements of Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit requirements of Federal Awards. Because the schedule presents only a selected portion of the operations of LaSalle County, Illinois, it is not intended to and does not present the financial position, changes in net position, or cash flows of LaSalle County, Illinois. The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting. Expenditures are recognized following the cost principles contained in OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, 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. De Minimis Rate Used: N Rate Explanation: Lasalle County elected not to use the 10% de minimis cost rate.

Finding Details

Finding 2023-013
During the course of the audit, we noted that the County could not provide documentation that quarterly expenditure reports had been filed with the Illinois Department of Healthcare and Family Services for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) grant. The County also did not file the grant Close-Out Report in a timely manner. The County is required to submit grant expenditure reports to the Illinois Department of Healthcare and Family Services on a quarterly basis and to submit a Close-Out Report no later than 60 calendar days after the end of the period of performance.
Finding 2023-014
The County included unallowable costs on Close-Out Report submitted to the Illinois Department of Healthcare and Family Services for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) grant.
Finding 2023-013
During the course of the audit, we noted that the County could not provide documentation that quarterly expenditure reports had been filed with the Illinois Department of Healthcare and Family Services for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) grant. The County also did not file the grant Close-Out Report in a timely manner. The County is required to submit grant expenditure reports to the Illinois Department of Healthcare and Family Services on a quarterly basis and to submit a Close-Out Report no later than 60 calendar days after the end of the period of performance.
Finding 2023-014
The County included unallowable costs on Close-Out Report submitted to the Illinois Department of Healthcare and Family Services for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) grant.