FAC Explorer

Audit 330653

FY End
2023-11-30
Total Expended
$3.01M
Findings
2
Programs
18
Organization: Jackson County, Il (IL)
Year: 2023 Accepted: 2024-12-03
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
512904 2023-003 Significant Deficiency Yes I
1089346 2023-003 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
93.917 Hiv Care Formula Grants $1.06M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $847,479 Yes 1
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $292,256 - 0
93.268 Immunization Cooperative Agreements $217,211 - 0
97.044 Assistance to Firefighters Grant $200,000 - 0
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $89,821 - 0
93.069 Public Health Emergency Preparedness $64,834 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $59,355 - 0
93.439 State Physical Activity and Nutrition (span $57,000 - 0
97.042 Emergency Management Performance Grants $30,104 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $25,967 - 0
93.940 Hiv Prevention Activities Health Department Based $22,756 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $14,211 - 0
97.047 Bric: Building Resilient Infrastructure and Communities $12,768 - 0
20.600 State and Community Highway Safety $8,026 - 0
93.426 The National Cardiovascular Health Program $5,713 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $1,000 - 0
66.605 Performance Partnership Grants $150 - 0

Contacts

Name Title Type
H7FHC25NGLG3 Jennifer Huson Auditee
6186877240 Adam Pulley Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF ACCOUNTING Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County elected not to use the 10% de minimis indirect cost rate during the year ended November 30, 2023. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Jackson County, Illinois under programs of the federal government for the year ended November 30, 2023. The information in this schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Title: NONCASH ASSISTANCE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County elected not to use the 10% de minimis indirect cost rate during the year ended November 30, 2023. The County did not receive any federal awards in the form of noncash assistance for insurance in effect during the fiscal year, loans or loan guarantees.

Finding Details

Finding 2023-003
Finding No. 2023-003 – Procurement and Suspension and Debarment Federal Agency: U.S. Department of Treasury Federal Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: March 2021 through December 2026 Type of finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition: During our testing, we noted the County did not have internal controls designed to ensure compliance with federal procurement and suspension and debarment requirements. Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The County should have internal controls designed to ensure compliance with those provisions. Questioned costs: None Context: During our testing, it was noted that none of the five transactions tested had proper documentation to verify federal grant procurement requirements were complied with. Additionally, it was noted the County did not have an internal control to properly ensure the one contractor utilized was not suspended or debarred. Cause: The County does not have a written procurement policy in place that clearly addresses compliance with federal grant requirements per the Uniform Guidance. Effect: The County’s noncompliance with procurement and suspension and debarment requirements could lead to a negative impact on future funding for the County. Repeat finding: Yes Recommendation: We recommend the County review the federal procurement requirements outlined in the federal Uniform Guidance and create a written policy to address federal compliance requirements. Additionally, we recommend a designated individual at the County ensures purchases made with federal grant funding comply with federal procurement requirements by type of procurement (micropurchase, small purchase, sole-source, etc) and also suspension and debarment requirements. Views of responsible officials and planned corrective action: The Jackson County Board has and will continue to adhere to the state of Illinois procurement policy. Additionally, the Jackson County Board will work on creating a procurement policy that addresses the federal compliance requirements as outlined in the Federal Uniform Guidance.
Finding 2023-003
Finding No. 2023-003 – Procurement and Suspension and Debarment Federal Agency: U.S. Department of Treasury Federal Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: March 2021 through December 2026 Type of finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition: During our testing, we noted the County did not have internal controls designed to ensure compliance with federal procurement and suspension and debarment requirements. Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The County should have internal controls designed to ensure compliance with those provisions. Questioned costs: None Context: During our testing, it was noted that none of the five transactions tested had proper documentation to verify federal grant procurement requirements were complied with. Additionally, it was noted the County did not have an internal control to properly ensure the one contractor utilized was not suspended or debarred. Cause: The County does not have a written procurement policy in place that clearly addresses compliance with federal grant requirements per the Uniform Guidance. Effect: The County’s noncompliance with procurement and suspension and debarment requirements could lead to a negative impact on future funding for the County. Repeat finding: Yes Recommendation: We recommend the County review the federal procurement requirements outlined in the federal Uniform Guidance and create a written policy to address federal compliance requirements. Additionally, we recommend a designated individual at the County ensures purchases made with federal grant funding comply with federal procurement requirements by type of procurement (micropurchase, small purchase, sole-source, etc) and also suspension and debarment requirements. Views of responsible officials and planned corrective action: The Jackson County Board has and will continue to adhere to the state of Illinois procurement policy. Additionally, the Jackson County Board will work on creating a procurement policy that addresses the federal compliance requirements as outlined in the Federal Uniform Guidance.