FAC Explorer

Audit 34909

FY End
2022-11-30
Total Expended
$1.77M
Findings
4
Programs
16
Organization: Logan County, Illinois (IL)
Year: 2022 Accepted: 2023-04-17
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34105 2022-004 Significant Deficiency Yes L
34106 2022-005 Significant Deficiency - I
610547 2022-004 Significant Deficiency Yes L
610548 2022-005 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $672,918 Yes 1
93.268 Immunization Cooperative Agreements $173,853 Yes 1
20.509 Formula Grants for Rural Areas and Tribal Transit Program $171,822 - 0
97.067 Homeland Security Grant Program $152,161 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $110,986 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $103,447 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $83,587 - 0
20.106 Airport Improvement Program $60,645 - 0
93.498 Provider Relief Fund $60,471 - 0
20.205 Highway Planning and Construction $56,306 - 0
93.994 Maternal and Child Health Services Block Grant to the States $40,320 - 0
93.069 Public Health Emergency Preparedness $39,938 - 0
90.404 2018 Hava Election Security Grants $29,692 - 0
93.667 Social Services Block Grant $10,163 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $5,867 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $1,000 - 0

Contacts

Name Title Type
NMHXLNKM85E9 Penny Thomas Auditee
2177323761 Adam Pulley Auditor
No contacts on file

Notes to SEFA

Title: Various Accounting Policies: The accompanying schedule of expenditures of federal awards includes all federal grant activity of Logan County, Illinois (the County) and is presented on the modified accrual basis of accounting, which is described in Note 1 to the Countys basic financial statements. Federal financial assistance expended for grants received directly from federal agencies and federal financial assistance passed through other government agencies is included on the schedule. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in the financial statements. Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards with the exception of Assistance Listing 21.027, which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. ?Relationship to Federal Financial Reports Amounts reported in the accompanying schedule agree with the amounts reported in the related federal financial reports unless there are timing differences.?Noncash Assistance for Insurance 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.?Reclassifications When preparing the schedule of expenditures of federal awards, the County uses the most current information available from pass-through entities to determine whether funding is state or federal. Due to a different fiscal year than some pass-through entities, situations can arise where funding reported as federal is ultimately determined to be nonfederal and vice versa. Under these circumstances, the reclassified amount is reported on the current year schedule of expenditures of federal awards.

Finding Details

Finding 2022-004
Finding No. 2022-004 ? Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Title: COVID 19 ? Immunization Cooperative Agreements Federal Assistance Listing Number: 93.268 Pass-Through Agency: Illinois Department of Public Health (25080054J and 15080653I) Award Period: July 1, 2021 through June 30, 2022 December 1, 2020 through December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The County did not consistently apply the designed internal control over compliance as, in certain instances, the Director of Finance at the Health Department was performing both the preparation and review of reports. There was not a separate individual reviewing these reports prior to being submitted. Criteria: Financial reports submitted to the granting agencies must be complete, accurate, and submitted in a timely manner. Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Finding No. 2022-004 ? Reporting (Continued) Context: We noted in 3 of the 5 financial reports tested, the report was not reviewed by an individual separate from the preparer. Effect: The County did not comply with the compliance requirements for reporting set forth in the Uniform Guidance, which could result in the reports being completed incorrectly. Cause: Management informed us that the inaccurate and untimely reporting was an oversight and caused by lack of consistent internal control over compliance. Repeat Finding: Finding was reported in the immediate previous fiscal year as finding 2022-003. Recommendation: To ensure accurate and timely reporting, we recommend that reports be reviewed by an individual separate from the preparer. Both the preparer and reviewer should possess a thorough understanding of compliance requirements set forth in the Uniform Guidance. Views of Responsible Officials: Management will review its processes and ensure that internal control over compliance is implemented on a consistent basis. The financial reports were completed and submitted while one of the finance employees was absent. Going forward, the financial reports will not be submitted until both finance employees have processed and reviewed them.
Finding 2022-005
Finding No. 2022-005 ? Procurement Federal Agency: U.S. Department of Treasury Federal Program Title: COVID 19 ? State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Finding No. 2022-005 ? Procurement (Continued) Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Condition: The County did not follow the procedures in place that comply with the procurement standards outlined in their procurement policies. Criteria: Procurement policies must be followed when the County procures good and services. Context: For 2 of the 4 purchases tested, there was no documented evidence to support the County followed its procurement policies to comply with federal procurement guidelines. Effect: The County did not comply with the compliance requirements for procurement set forth in the Uniform Guidance, which could result in improperly purchased goods or contracts. Cause: Management informed us that this was an oversight and caused by lack of consistent internal control over compliance. Repeat Finding: Finding was not reported in the prior year. Recommendation: To ensure proper procurement, we recommend following the procedures that are outlined in the County's procurement policy and keeping documentation related to the procurement of goods and services. Views of Responsible Officials: The Federal Grant Management policy will be reviewed and updated, as necessary, by the County Board. The policy will be distributed to all departments of the County. All grantees will be encouraged to follow all procedures for procurements outlined in the policy.
Finding 2022-004
Finding No. 2022-004 ? Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Title: COVID 19 ? Immunization Cooperative Agreements Federal Assistance Listing Number: 93.268 Pass-Through Agency: Illinois Department of Public Health (25080054J and 15080653I) Award Period: July 1, 2021 through June 30, 2022 December 1, 2020 through December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The County did not consistently apply the designed internal control over compliance as, in certain instances, the Director of Finance at the Health Department was performing both the preparation and review of reports. There was not a separate individual reviewing these reports prior to being submitted. Criteria: Financial reports submitted to the granting agencies must be complete, accurate, and submitted in a timely manner. Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Finding No. 2022-004 ? Reporting (Continued) Context: We noted in 3 of the 5 financial reports tested, the report was not reviewed by an individual separate from the preparer. Effect: The County did not comply with the compliance requirements for reporting set forth in the Uniform Guidance, which could result in the reports being completed incorrectly. Cause: Management informed us that the inaccurate and untimely reporting was an oversight and caused by lack of consistent internal control over compliance. Repeat Finding: Finding was reported in the immediate previous fiscal year as finding 2022-003. Recommendation: To ensure accurate and timely reporting, we recommend that reports be reviewed by an individual separate from the preparer. Both the preparer and reviewer should possess a thorough understanding of compliance requirements set forth in the Uniform Guidance. Views of Responsible Officials: Management will review its processes and ensure that internal control over compliance is implemented on a consistent basis. The financial reports were completed and submitted while one of the finance employees was absent. Going forward, the financial reports will not be submitted until both finance employees have processed and reviewed them.
Finding 2022-005
Finding No. 2022-005 ? Procurement Federal Agency: U.S. Department of Treasury Federal Program Title: COVID 19 ? State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Finding No. 2022-005 ? Procurement (Continued) Award Period: March 3, 2021 through December 31, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Condition: The County did not follow the procedures in place that comply with the procurement standards outlined in their procurement policies. Criteria: Procurement policies must be followed when the County procures good and services. Context: For 2 of the 4 purchases tested, there was no documented evidence to support the County followed its procurement policies to comply with federal procurement guidelines. Effect: The County did not comply with the compliance requirements for procurement set forth in the Uniform Guidance, which could result in improperly purchased goods or contracts. Cause: Management informed us that this was an oversight and caused by lack of consistent internal control over compliance. Repeat Finding: Finding was not reported in the prior year. Recommendation: To ensure proper procurement, we recommend following the procedures that are outlined in the County's procurement policy and keeping documentation related to the procurement of goods and services. Views of Responsible Officials: The Federal Grant Management policy will be reviewed and updated, as necessary, by the County Board. The policy will be distributed to all departments of the County. All grantees will be encouraged to follow all procedures for procurements outlined in the policy.