FAC Explorer

Audit 332158

FY End
2022-11-30
Total Expended
$1.51M
Findings
12
Programs
9
Organization: Menard County, Illinois (IL)
Year: 2022 Accepted: 2024-12-12
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513953 2022-004 Significant Deficiency - L
513954 2022-004 Significant Deficiency - L
513955 2022-005 Significant Deficiency - I
513956 2022-005 Significant Deficiency - I
513957 2022-006 Significant Deficiency - B
513958 2022-006 Significant Deficiency - B
1090395 2022-004 Significant Deficiency - L
1090396 2022-004 Significant Deficiency - L
1090397 2022-005 Significant Deficiency - I
1090398 2022-005 Significant Deficiency - I
1090399 2022-006 Significant Deficiency - B
1090400 2022-006 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $241,049 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $169,915 Yes 3
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $118,626 - 0
93.268 Immunization Cooperative Agreements $109,693 - 0
20.205 Highway Planning and Construction $29,427 - 0
93.069 Public Health Emergency Preparedness $22,640 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $18,636 - 0
93.071 Medicare Enrollment Assistance Program $4,192 - 0
93.324 State Health Insurance Assistance Program $3,000 - 0

Contacts

Name Title Type
ZAK4V9264D13 Dara Worthington Auditee
2176324412 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, 2022. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Menard County, Illinois under programs of the federal government for the year ended November 30, 2022. 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: Subrecipients 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, 2022. There were no payments to subrecipients related to federal awards noted during the year ended November 30, 2022.
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, 2022. 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 2022-004
2022 – 004 Reporting Federal agency: U.S. Treasury Department Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) FALN Number: 21.027 Award Period: March 2021 through December 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Criteria or specific requirement: For the SLFRF program, the County is required to submit certain financial and performance reports. Condition: During our testing, we noted the County, specifically the Sunny Acres Nursing Home, was not able to provide documentation that their reports were reviewed and approved prior to submission. Also, it was noted that the County did not submit a required report. Questioned costs: None Context: During our testing, we noted the County was not able to provide documentation that their reports were reviewed and approved prior to submission. Also, it was noted that the County did not submit 1 of 3 required reports tested. Cause: The County could not provide documentation that their reports were reviewed and approved prior to submission. Also, the required quarterly performance report due November 15, 2022 was not submitted. The County was unaware of these requirements related to the grant. Repeat finding: No Effect: Noncompliance could lead to impact on future funding for the County. Recommendation: We recommend that the County review and approve reports prior to submission and submit all required reports.
Finding 2022-004
2022 – 004 Reporting Federal agency: U.S. Treasury Department Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) FALN Number: 21.027 Award Period: March 2021 through December 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Criteria or specific requirement: For the SLFRF program, the County is required to submit certain financial and performance reports. Condition: During our testing, we noted the County, specifically the Sunny Acres Nursing Home, was not able to provide documentation that their reports were reviewed and approved prior to submission. Also, it was noted that the County did not submit a required report. Questioned costs: None Context: During our testing, we noted the County was not able to provide documentation that their reports were reviewed and approved prior to submission. Also, it was noted that the County did not submit 1 of 3 required reports tested. Cause: The County could not provide documentation that their reports were reviewed and approved prior to submission. Also, the required quarterly performance report due November 15, 2022 was not submitted. The County was unaware of these requirements related to the grant. Repeat finding: No Effect: Noncompliance could lead to impact on future funding for the County. Recommendation: We recommend that the County review and approve reports prior to submission and submit all required reports.
Finding 2022-005
2022 – 005 Procurement/Suspension & Debarment Federal agency: U.S. Treasury Department Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds FALN Number: 21.027 Award Period: March 2021 through December 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • 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. The County is required to have documentation and follow procurement requirements including obtaining price or rate quotations from an adequate number of qualified sources for small purchases and sealed bids. The County is also required to verify an entity is not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the County did not follow procurement requirements for 2 of 3 small purchases and 1 of 1 sealed bids tested. The County did not follow suspension and debarment requirements. 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: No 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.
Finding 2022-005
2022 – 005 Procurement/Suspension & Debarment Federal agency: U.S. Treasury Department Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds FALN Number: 21.027 Award Period: March 2021 through December 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • 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. The County is required to have documentation and follow procurement requirements including obtaining price or rate quotations from an adequate number of qualified sources for small purchases and sealed bids. The County is also required to verify an entity is not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the County did not follow procurement requirements for 2 of 3 small purchases and 1 of 1 sealed bids tested. The County did not follow suspension and debarment requirements. 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: No 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.
Finding 2022-006
2022 – 006 Allowable Costs Federal agency: U.S. Treasury Department Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds FALN Number: 21.027 Award Period: March 2021 through December 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Condition: During our testing, it was noted that the County could not provide supporting documentation of approval for some of the wages that were charged to the grant. Criteria or specific requirement: The County is required to have an internal control over compliance with all federal compliance requirements. Context: During our testing, it was noted that the County could not provide supporting documentation of approval for 7 of 60 payroll transactions charged to the grant. Questioned costs: None Cause: Some of the rates were approved verbally with no documentation of the approved rate. Other pay was not approved in accordance with the County’s payroll processes and controls. Effect: Noncompliance could lead to impact on future funding for the County. Repeat finding: No Recommendation: CLA recommends that the County maintain all supporting documentation of the approved payrates for all payroll disbursements charged to the grant.
Finding 2022-006
2022 – 006 Allowable Costs Federal agency: U.S. Treasury Department Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds FALN Number: 21.027 Award Period: March 2021 through December 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Condition: During our testing, it was noted that the County could not provide supporting documentation of approval for some of the wages that were charged to the grant. Criteria or specific requirement: The County is required to have an internal control over compliance with all federal compliance requirements. Context: During our testing, it was noted that the County could not provide supporting documentation of approval for 7 of 60 payroll transactions charged to the grant. Questioned costs: None Cause: Some of the rates were approved verbally with no documentation of the approved rate. Other pay was not approved in accordance with the County’s payroll processes and controls. Effect: Noncompliance could lead to impact on future funding for the County. Repeat finding: No Recommendation: CLA recommends that the County maintain all supporting documentation of the approved payrates for all payroll disbursements charged to the grant.
Finding 2022-004
2022 – 004 Reporting Federal agency: U.S. Treasury Department Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) FALN Number: 21.027 Award Period: March 2021 through December 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Criteria or specific requirement: For the SLFRF program, the County is required to submit certain financial and performance reports. Condition: During our testing, we noted the County, specifically the Sunny Acres Nursing Home, was not able to provide documentation that their reports were reviewed and approved prior to submission. Also, it was noted that the County did not submit a required report. Questioned costs: None Context: During our testing, we noted the County was not able to provide documentation that their reports were reviewed and approved prior to submission. Also, it was noted that the County did not submit 1 of 3 required reports tested. Cause: The County could not provide documentation that their reports were reviewed and approved prior to submission. Also, the required quarterly performance report due November 15, 2022 was not submitted. The County was unaware of these requirements related to the grant. Repeat finding: No Effect: Noncompliance could lead to impact on future funding for the County. Recommendation: We recommend that the County review and approve reports prior to submission and submit all required reports.
Finding 2022-004
2022 – 004 Reporting Federal agency: U.S. Treasury Department Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) FALN Number: 21.027 Award Period: March 2021 through December 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Criteria or specific requirement: For the SLFRF program, the County is required to submit certain financial and performance reports. Condition: During our testing, we noted the County, specifically the Sunny Acres Nursing Home, was not able to provide documentation that their reports were reviewed and approved prior to submission. Also, it was noted that the County did not submit a required report. Questioned costs: None Context: During our testing, we noted the County was not able to provide documentation that their reports were reviewed and approved prior to submission. Also, it was noted that the County did not submit 1 of 3 required reports tested. Cause: The County could not provide documentation that their reports were reviewed and approved prior to submission. Also, the required quarterly performance report due November 15, 2022 was not submitted. The County was unaware of these requirements related to the grant. Repeat finding: No Effect: Noncompliance could lead to impact on future funding for the County. Recommendation: We recommend that the County review and approve reports prior to submission and submit all required reports.
Finding 2022-005
2022 – 005 Procurement/Suspension & Debarment Federal agency: U.S. Treasury Department Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds FALN Number: 21.027 Award Period: March 2021 through December 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • 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. The County is required to have documentation and follow procurement requirements including obtaining price or rate quotations from an adequate number of qualified sources for small purchases and sealed bids. The County is also required to verify an entity is not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the County did not follow procurement requirements for 2 of 3 small purchases and 1 of 1 sealed bids tested. The County did not follow suspension and debarment requirements. 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: No 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.
Finding 2022-005
2022 – 005 Procurement/Suspension & Debarment Federal agency: U.S. Treasury Department Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds FALN Number: 21.027 Award Period: March 2021 through December 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • 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. The County is required to have documentation and follow procurement requirements including obtaining price or rate quotations from an adequate number of qualified sources for small purchases and sealed bids. The County is also required to verify an entity is not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the County did not follow procurement requirements for 2 of 3 small purchases and 1 of 1 sealed bids tested. The County did not follow suspension and debarment requirements. 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: No 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.
Finding 2022-006
2022 – 006 Allowable Costs Federal agency: U.S. Treasury Department Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds FALN Number: 21.027 Award Period: March 2021 through December 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Condition: During our testing, it was noted that the County could not provide supporting documentation of approval for some of the wages that were charged to the grant. Criteria or specific requirement: The County is required to have an internal control over compliance with all federal compliance requirements. Context: During our testing, it was noted that the County could not provide supporting documentation of approval for 7 of 60 payroll transactions charged to the grant. Questioned costs: None Cause: Some of the rates were approved verbally with no documentation of the approved rate. Other pay was not approved in accordance with the County’s payroll processes and controls. Effect: Noncompliance could lead to impact on future funding for the County. Repeat finding: No Recommendation: CLA recommends that the County maintain all supporting documentation of the approved payrates for all payroll disbursements charged to the grant.
Finding 2022-006
2022 – 006 Allowable Costs Federal agency: U.S. Treasury Department Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds FALN Number: 21.027 Award Period: March 2021 through December 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Condition: During our testing, it was noted that the County could not provide supporting documentation of approval for some of the wages that were charged to the grant. Criteria or specific requirement: The County is required to have an internal control over compliance with all federal compliance requirements. Context: During our testing, it was noted that the County could not provide supporting documentation of approval for 7 of 60 payroll transactions charged to the grant. Questioned costs: None Cause: Some of the rates were approved verbally with no documentation of the approved rate. Other pay was not approved in accordance with the County’s payroll processes and controls. Effect: Noncompliance could lead to impact on future funding for the County. Repeat finding: No Recommendation: CLA recommends that the County maintain all supporting documentation of the approved payrates for all payroll disbursements charged to the grant.