FAC Explorer

Audit 35143

FY End
2022-11-30
Total Expended
$8.80M
Findings
2
Programs
23
Organization: Knox County, Illinois (IL)
Year: 2022 Accepted: 2023-06-13
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31882 2022-002 Significant Deficiency - I
608324 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance $1.97M Yes 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1.25M - 0
93.498 Provider Relief Fund $380,926 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $373,596 - 0
93.499 Low Income Household Water Assistance Program $278,996 - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $271,458 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $167,157 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $151,306 Yes 0
93.268 Immunization Cooperative Agreements $142,877 - 0
93.563 Child Support Enforcement $86,031 - 0
21.019 Coronavirus Relief Fund $62,565 - 0
93.069 Public Health Emergency Preparedness $55,948 - 0
93.667 Social Services Block Grant $51,879 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $33,652 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $33,624 - 0
97.042 Emergency Management Performance Grants $29,408 - 0
97.039 Hazard Mitigation Grant $26,338 - 0
10.560 State Administrative Expenses for Child Nutrition $15,119 - 0
10.553 School Breakfast Program $12,247 - 0
10.555 National School Lunch Program $3,450 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $1,000 - 0
66.605 Performance Partnership Grants $800 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
Y3HXGNQLMFS3 Robin E. Davis Auditee
3093453813 Matthew Schueler Auditor
No contacts on file

Notes to SEFA

Title: Noncash Assistance Accounting Policies: Expenditures of federal awards are recognized in the accounting period when the liabilities are incurred, and the goods or services are received.The value of non-cash assistance is valued at fair market value at the time of receipt or the assessed value provided by the federal agency. 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. As reported on the Schedule of Expenditures of Federal Awards, the County dispensed noncash assistance in the form of food commodities. During the year ended November 30, 2022, the County received and used/expended the following non-cash assistance. These values are included in the determination of Federal awards expended.Non-cash assistance type: ALN Value Food commodities 10.555 $ 3,450
Title: Other Federal Award Information Accounting Policies: Expenditures of federal awards are recognized in the accounting period when the liabilities are incurred, and the goods or services are received.The value of non-cash assistance is valued at fair market value at the time of receipt or the assessed value provided by the federal agency. 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. Knox County, Illinois did not receive or administer any insurance, loans or loan guarantees during the fiscal year ended November 30, 2022.
Title: Basis of Accounting Accounting Policies: Expenditures of federal awards are recognized in the accounting period when the liabilities are incurred, and the goods or services are received.The value of non-cash assistance is valued at fair market value at the time of receipt or the assessed value provided by the federal agency. 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 (the Schedule) includes the federal activity of Knox County, Illinois and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative 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.

Finding Details

Finding 2022-002
2022-002 - Procurement of American Rescue Plan Act Expenditures Federal Program Information: Funding agency: US Department of the Treasury Title: American Rescue Plan Act ALN number: 21.027 Award year and number: 05180147H Criteria or Specific Requirement: The County?s procurement policy states that the bid process is required for purchases exceeding $5,000, except technology purchases with a threshold of $25,000. Condition: During major program testing, auditors noted one exception while examining a sample of American Rescue Plan expenses. In this exception, there was a Jail Air Quality and Mold Mitigation Project expense that was not bid. Questioned Costs: None Effect: The County did not properly implement the procurement policy. Cause: The County Board considered the Jail Air Quality and Mold Mitigation Project an emergency project. However, the scope of the project did not fall within the statutory definition of emergency project. Repeat: No Auditor's Recommendation: We recommend the County follow the procurement policy and bid all large projects. View of Responsible Officials: We agree with the finding and have developed a corrective action plan.
Finding 2022-002
2022-002 - Procurement of American Rescue Plan Act Expenditures Federal Program Information: Funding agency: US Department of the Treasury Title: American Rescue Plan Act ALN number: 21.027 Award year and number: 05180147H Criteria or Specific Requirement: The County?s procurement policy states that the bid process is required for purchases exceeding $5,000, except technology purchases with a threshold of $25,000. Condition: During major program testing, auditors noted one exception while examining a sample of American Rescue Plan expenses. In this exception, there was a Jail Air Quality and Mold Mitigation Project expense that was not bid. Questioned Costs: None Effect: The County did not properly implement the procurement policy. Cause: The County Board considered the Jail Air Quality and Mold Mitigation Project an emergency project. However, the scope of the project did not fall within the statutory definition of emergency project. Repeat: No Auditor's Recommendation: We recommend the County follow the procurement policy and bid all large projects. View of Responsible Officials: We agree with the finding and have developed a corrective action plan.