Audit 327668

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program. Cause The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated. Effect The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs. Questioned Costs See scope limitation. Repeat Finding Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002). Recommendation We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Material Weakness in Internal Control Over Grant Reporting Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Program Federal Agency U.S. Department of Treasury Passthrough Agency Not applicable Award Number/Year 2022 Criteria The County is required to maintain a system of controls over the preparation of its Schedule of Expenditures of Federal Awards (SEFA) per the Uniform Guidance at 2 CFR 200.510(b) and its Consolidated Year-End Financial Report (CYEFR) in compliance with the 30 ILCS 708/1 Grant Accountability and Transparency Act (GATA). Condition The County did not have a centralized process for maintaining its grant accounting records and related supporting documentation to ensure that all federal grants expenditures were included on its SEFA and to ensure that all state grant expenditures were included on its CYEFR for fiscal year 2022. The County’s expenditures totaling $499,973 for its CSLFRF program were not included in its original SEFA which resulted in the SEFA being materially misstated. Additionally, it appears that certain offices and departments are noncompliant with the County’s financial policy that requires that all financial accounting records and related supporting documentation be provided to the County Treasurer so that the County Treasurer can maintain a complete set of grant accounting records for the entire County. Cause The County does not have internal personnel or contracted personnel with the requisite knowledge and experience to prepare its SEFA and CYEFR. Additionally, offices and departments within the County that receive and administer grants maintain the grant accounting records and related supporting documentation independent of the County Treasurer. These offices and departments provide the grant expenditures that are included in the CYEFR but do not consistently provide the detailed grant accounting records for use to prepare the SEFA and CYEFR. Effect Allowing these conditions to persist puts the County, its management and the Board of Commissioners at risk of 1) material misstatements being included in the County’s SEFA and CYEFR without being detected and noncompliance with grant agreements. These conditions could also result in a suspension of funding from grant funding sources, investigations of potential abuse and/or misappropriation of grant funds, and orders to return grant funds. Recommendation We recommend that management either 1) provide training for its key accounting personnel so that they will be able to prepare SEFA and CYEFR for the County and/or 2) contract with an accountant or firm that has the relevant skills, knowledge and experience to prepare the SEFA and CYEFR. We further recommend that the Board of Commissioners enforce the County’s policy of requiring that all accounting records and related supporting documentation be made available to the County Treasurer so that there is a process in which all of the County’s financial activity pertaining to grants is compiled, reconciled and included in a complete set of grant financial reports utilized to prepare the SEFA and CYEFR for the County. Questioned Costs None noted. Repeat Finding Yes. This finding also occurred in 2020 (2020-003) and 2019 (2019-002). Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 American Rescue Plan Act Program Federal Agencies U.S. Department of Treasury Award Number/Year 2022 Criteria The County has grant agreements from State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance, the State of Illinois Grant Accountability and Transparency Act (GATA), and 55 ILCS 5/6-31003. As such, for the year ended August 31, 2022, the County was required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse (FAC) and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. The County was also required to submit audited financial statements and an Annual Financial Report (AFR) to the Illinois Comptroller. The audited financial statements and AFR were required to be submitted by an extended due date of April 28, 2023. The audited financial statements, SEFA, single audit reports and CYEFR were required to be submitted to the GATA portal by February 28, 2023. The audited financial statements, SEFA and single audit reports were required to be submitted to the FAC by an extended due date of September 30, 2023. Condition The County did not submit its audited financial statements, SEFA, CYEFR, AFR and other required information as of and for the year ended August 31, 2022 to the FAC, GATA portal, and Illinois Comptroller prior to the due dates specified above. Cause The County was not able to provide adequate documentation for transactions selected for testing in a timely manner which caused significant delays in the performance of the audit. Effect The effect is that controls over the financial reporting process were significantly weakened thereby increasing the risk that material misstatements could be included in the financial statements, SEFA, CYEFR, AFR and other supplementary schedules without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for the County to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding Yes. This condition also occurred in fiscal years 2021 and 2020, but not reported as a finding. Recommendation We recommend that the County implement the recommendations detailed in the previous findings so that financial accounting records and reports can be prepared in advance of all financial reporting and grant reporting deadlines. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.