FAC Explorer

Audit 33794

FY End
2022-12-31
Total Expended
$10.65M
Findings
2
Programs
21
Organization: Dekalb County (IL)
Year: 2022 Accepted: 2023-06-26
Auditor: Baker Tilly U S LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31345 2022-003 Significant Deficiency - L
607787 2022-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.52M Yes 1
20.509 Formula Grants for Rural Areas and Tribal Transit Program $977,410 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $429,754 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $367,592 - 0
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $218,829 - 0
16.828 Innovative Responses to Behavior in the Community: Swift, Certain, and Fair Supervision Program $168,581 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $167,569 - 0
20.205 Highway Planning and Construction $112,444 - 0
93.917 Hiv Care Formula Grants $107,481 - 0
90.404 2018 Hava Election Security Grants $105,175 - 0
21.019 Coronavirus Relief Fund $85,080 - 0
93.268 Immunization Cooperative Agreements $80,984 - 0
93.387 National and State Tobacco Control Program (b) $71,000 - 0
93.217 Family Planning_services $68,562 - 0
93.667 Social Services Block Grant $55,086 - 0
20.600 State and Community Highway Safety $47,605 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $39,817 - 0
93.069 Public Health Emergency Preparedness $28,133 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $10,833 - 0
97.042 Emergency Management Performance Grants $9,256 - 0
66.605 Performance Partnership Grants $1,338 - 0

Contacts

Name Title Type
UFUMRHPZPVM6 Robert Miller Auditee
8158957274 Michael Malatt Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. De Minimis Rate Used: Y Rate Explanation: The County has elected to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of DeKalb County, Illinois under programs of the federal government for the year ended December 31, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County.

Finding Details

Finding 2022-003
Finding 2022-003: ARPA reporting review Assistance listing number: 21.027 Program title: Coronavirus State and Local Fiscal Recovery Funds Federal award identification number / year: N/A / 2022 Pass-through entity: N/A Criteria: Per CFR section 200.303, "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)." Condition: Quarterly reports submitted to the Department of Treasury are not being reviewed by someone other than the preparer. Cause: The County has not established a formal process around reviews of grant reporting. Effect: Revenue loss and expenditure information included in the Project and Expenditure reports required to be submitted to the Department of Treasury may be incorrectly stated. Questioned Costs: None noted Context: This represents a systemic matter as a formalized review process for grant reporting does not exist. Recommendation: We recommend the County implement a formal review process for all grant reports wherein a documented review conducted by someone other than the preparer is completed prior to submission. Management response: Currently, the County has a review process in place, but it was not being documented properly. Going forward, the County will implement a review process that will include a signature of the reviewer.
Finding 2022-003
Finding 2022-003: ARPA reporting review Assistance listing number: 21.027 Program title: Coronavirus State and Local Fiscal Recovery Funds Federal award identification number / year: N/A / 2022 Pass-through entity: N/A Criteria: Per CFR section 200.303, "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)." Condition: Quarterly reports submitted to the Department of Treasury are not being reviewed by someone other than the preparer. Cause: The County has not established a formal process around reviews of grant reporting. Effect: Revenue loss and expenditure information included in the Project and Expenditure reports required to be submitted to the Department of Treasury may be incorrectly stated. Questioned Costs: None noted Context: This represents a systemic matter as a formalized review process for grant reporting does not exist. Recommendation: We recommend the County implement a formal review process for all grant reports wherein a documented review conducted by someone other than the preparer is completed prior to submission. Management response: Currently, the County has a review process in place, but it was not being documented properly. Going forward, the County will implement a review process that will include a signature of the reviewer.