FAC Explorer

Audit 363379

FY End
2024-11-30
Total Expended
$908,361
Findings
4
Programs
14
Organization: Jasper County (IL)
Year: 2024 Accepted: 2025-07-30
Auditor: Kemper CPA Group LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
572334 2024-005 Significant Deficiency - I
572335 2024-005 Significant Deficiency - I
1148776 2024-005 Significant Deficiency - I
1148777 2024-005 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $412,428 Yes 1
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $72,001 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $38,176 - 0
93.667 Social Services Block Grant $31,425 - 0
93.069 Public Health Emergency Preparedness $29,386 - 0
93.778 Medical Assistance Program $28,090 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $27,238 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $24,229 - 0
90.404 Hava Election Security Grants $21,519 - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $20,864 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $11,269 - 0
97.042 Emergency Management Performance Grants $6,128 - 0
93.268 Immunization Cooperative Agreements $1,254 - 0
66.605 Performance Partnership Grants $100 - 0

Contacts

Name Title Type
XSTUB1M5SEA4 Clinton Bigard Auditee
6187833211 Annemarie Clark Auditor
No contacts on file

Notes to SEFA

Title: Note 3: Illinois Department of Human Services Additional Requirements Accounting Policies: Note 1: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Jasper County, Illinois under programs of the federal government for the year ended November 30, 2024. 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 Jasper County, Illinois, it is not intended to and does not present the financial position or changes in net assets of Jasper County, Illinois. Note 2: Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-87, Cost Principles of State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. As a result of timing differences, the Schedule of Expenditures of Federal Awards may not reconcile to the County’s financial statements. De Minimis Rate Used: Y Rate Explanation: The Auditee elected to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. The County did not receive any non-cash insurance assistance and did not have any loans or loan guarantees outstanding as of November 30, 2024.

Finding Details

Finding 2024-005
U.S. DEPARTMENT OF TRANSPORTATION Highway Planning and Construction – 20.205 2024-005 Procurement and Suspension and Debarment Policies Condition: The County does not have written policies and procedures in place for the procurement of contractors per 2 CFR Part 200.318 – 200.327, 23 CFR Part 172, and 23 CFR Sections 635.104 & 635.114. The County does not have written standards of conduct that covers conflicts of interest and governs the performance of its employees engaged in the selection and administration of contracts per 2 CFR Section 200.318(c) and 48 CFR Sections 52.203-13 and 52.303-16. Criteria: Policies and procedures for the procurement of service providers should be documented and maintained to ensure the proper advertisement and selection of contractors and consultants. Policies should give all contractors and consultants (in-State and out-of-State) a fair opportunity to be considered for awards. Policies in place should also document standards to prevent conflicts of interest during the selection process. Cause: The County was not aware they were required to have written procurement policies and procedures. Effect: In the absence of procurement policies and procedures, conflicts of interest may exist, and bids may be inadequately obtained and awarded. Context: In a sample of three out of three highway planning and construction contracts the County followed procurement standards 2 CFR Part 200.318 – 200.327, 23 CFR Part 172, and 23 CFR Sections 635.104 & 635.114 when bidding and selecting contracts. Due to the estimated fee range, geographic location of the projects, and the Quality Based Selection Ranking for engineer services, the County does not believe the selection process would have changed if written policies and procedures for the procurement of contractors was in place. Therefore, there are no questioned costs. Recommendation: The County Board should draft and approve policies and procedures for the procurement of contractors per the Compliance Supplement, Code of Federal Regulations, United States Codes, and Federal Acquisition Regulations to ensure the proper advertisement and selection of contractors and consultants, and to prevent conflicts of interest during the selection of contractors and consultants. Views of Responsible Officials and Planned Corrective Actions: Management will draft and approve the recommended procurement policies and procedures and disseminate the information to department heads and County employees during the fall of 2025.
Finding 2024-005
U.S. DEPARTMENT OF TRANSPORTATION Highway Planning and Construction – 20.205 2024-005 Procurement and Suspension and Debarment Policies Condition: The County does not have written policies and procedures in place for the procurement of contractors per 2 CFR Part 200.318 – 200.327, 23 CFR Part 172, and 23 CFR Sections 635.104 & 635.114. The County does not have written standards of conduct that covers conflicts of interest and governs the performance of its employees engaged in the selection and administration of contracts per 2 CFR Section 200.318(c) and 48 CFR Sections 52.203-13 and 52.303-16. Criteria: Policies and procedures for the procurement of service providers should be documented and maintained to ensure the proper advertisement and selection of contractors and consultants. Policies should give all contractors and consultants (in-State and out-of-State) a fair opportunity to be considered for awards. Policies in place should also document standards to prevent conflicts of interest during the selection process. Cause: The County was not aware they were required to have written procurement policies and procedures. Effect: In the absence of procurement policies and procedures, conflicts of interest may exist, and bids may be inadequately obtained and awarded. Context: In a sample of three out of three highway planning and construction contracts the County followed procurement standards 2 CFR Part 200.318 – 200.327, 23 CFR Part 172, and 23 CFR Sections 635.104 & 635.114 when bidding and selecting contracts. Due to the estimated fee range, geographic location of the projects, and the Quality Based Selection Ranking for engineer services, the County does not believe the selection process would have changed if written policies and procedures for the procurement of contractors was in place. Therefore, there are no questioned costs. Recommendation: The County Board should draft and approve policies and procedures for the procurement of contractors per the Compliance Supplement, Code of Federal Regulations, United States Codes, and Federal Acquisition Regulations to ensure the proper advertisement and selection of contractors and consultants, and to prevent conflicts of interest during the selection of contractors and consultants. Views of Responsible Officials and Planned Corrective Actions: Management will draft and approve the recommended procurement policies and procedures and disseminate the information to department heads and County employees during the fall of 2025.
Finding 2024-005
U.S. DEPARTMENT OF TRANSPORTATION Highway Planning and Construction – 20.205 2024-005 Procurement and Suspension and Debarment Policies Condition: The County does not have written policies and procedures in place for the procurement of contractors per 2 CFR Part 200.318 – 200.327, 23 CFR Part 172, and 23 CFR Sections 635.104 & 635.114. The County does not have written standards of conduct that covers conflicts of interest and governs the performance of its employees engaged in the selection and administration of contracts per 2 CFR Section 200.318(c) and 48 CFR Sections 52.203-13 and 52.303-16. Criteria: Policies and procedures for the procurement of service providers should be documented and maintained to ensure the proper advertisement and selection of contractors and consultants. Policies should give all contractors and consultants (in-State and out-of-State) a fair opportunity to be considered for awards. Policies in place should also document standards to prevent conflicts of interest during the selection process. Cause: The County was not aware they were required to have written procurement policies and procedures. Effect: In the absence of procurement policies and procedures, conflicts of interest may exist, and bids may be inadequately obtained and awarded. Context: In a sample of three out of three highway planning and construction contracts the County followed procurement standards 2 CFR Part 200.318 – 200.327, 23 CFR Part 172, and 23 CFR Sections 635.104 & 635.114 when bidding and selecting contracts. Due to the estimated fee range, geographic location of the projects, and the Quality Based Selection Ranking for engineer services, the County does not believe the selection process would have changed if written policies and procedures for the procurement of contractors was in place. Therefore, there are no questioned costs. Recommendation: The County Board should draft and approve policies and procedures for the procurement of contractors per the Compliance Supplement, Code of Federal Regulations, United States Codes, and Federal Acquisition Regulations to ensure the proper advertisement and selection of contractors and consultants, and to prevent conflicts of interest during the selection of contractors and consultants. Views of Responsible Officials and Planned Corrective Actions: Management will draft and approve the recommended procurement policies and procedures and disseminate the information to department heads and County employees during the fall of 2025.
Finding 2024-005
U.S. DEPARTMENT OF TRANSPORTATION Highway Planning and Construction – 20.205 2024-005 Procurement and Suspension and Debarment Policies Condition: The County does not have written policies and procedures in place for the procurement of contractors per 2 CFR Part 200.318 – 200.327, 23 CFR Part 172, and 23 CFR Sections 635.104 & 635.114. The County does not have written standards of conduct that covers conflicts of interest and governs the performance of its employees engaged in the selection and administration of contracts per 2 CFR Section 200.318(c) and 48 CFR Sections 52.203-13 and 52.303-16. Criteria: Policies and procedures for the procurement of service providers should be documented and maintained to ensure the proper advertisement and selection of contractors and consultants. Policies should give all contractors and consultants (in-State and out-of-State) a fair opportunity to be considered for awards. Policies in place should also document standards to prevent conflicts of interest during the selection process. Cause: The County was not aware they were required to have written procurement policies and procedures. Effect: In the absence of procurement policies and procedures, conflicts of interest may exist, and bids may be inadequately obtained and awarded. Context: In a sample of three out of three highway planning and construction contracts the County followed procurement standards 2 CFR Part 200.318 – 200.327, 23 CFR Part 172, and 23 CFR Sections 635.104 & 635.114 when bidding and selecting contracts. Due to the estimated fee range, geographic location of the projects, and the Quality Based Selection Ranking for engineer services, the County does not believe the selection process would have changed if written policies and procedures for the procurement of contractors was in place. Therefore, there are no questioned costs. Recommendation: The County Board should draft and approve policies and procedures for the procurement of contractors per the Compliance Supplement, Code of Federal Regulations, United States Codes, and Federal Acquisition Regulations to ensure the proper advertisement and selection of contractors and consultants, and to prevent conflicts of interest during the selection of contractors and consultants. Views of Responsible Officials and Planned Corrective Actions: Management will draft and approve the recommended procurement policies and procedures and disseminate the information to department heads and County employees during the fall of 2025.