FAC Explorer

Audit 36485

FY End
2022-11-30
Total Expended
$1.10M
Findings
2
Programs
14
Organization: Edgar County (IL)
Year: 2022 Accepted: 2023-06-27
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
36697 2022-003 Significant Deficiency Yes I
613139 2022-003 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
21.027 Covid-19 State and Local Fiscal Recovery Funds $507,788 Yes 1
93.323 Covid-19 Contact Tracing $130,241 - 0
93.268 Covid-19 Mass Vaccination $118,200 - 0
20.205 Highway Planning and Construction $107,349 - 0
10.557 Wic Administration $80,382 - 0
20.106 Airport Improvement Project $44,709 - 0
93.069 Public Health Preparedness $37,830 - 0
20.106 Covid-19 Cares Act Airport Program $31,000 - 0
97.042 Emergency Management Performance Grant $21,060 - 0
93.667 High Risk Infant Follow-Up $8,375 - 0
10.557 Wic Breastfeeding Peer Counseling $5,823 - 0
93.268 Comprehensive Health Protection Grant $2,582 - 0
10.572 Wic Farmers Market Nutrition Program $1,000 - 0
66.605 Safe Drinking Water $313 - 0

Contacts

Name Title Type
JYURDAJYGAA5 Donald Wiseman Auditee
2174667446 Matthew Schueler Auditor
No contacts on file

Notes to SEFA

Title: Noncash Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant expenditures of EdgarCounty, Illinois, (the "County") and is presented on the accrual basis of accounting. The information in thisschedule is presented in accordance with the compliance requirements of the Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amountspresented in, or used in the preparation of, the financial statements. Because the schedule presents only aselected portion of the County's operations, it is not intended to and does not present the financial position,changes in net position, or cash flows of the County. The County elected not to use the 10% de minimis indirectcost rate during the year ended November 30, 2022. Expenditures of federal awards are recognized in the accounting period when the liabilities are incurred and thegoods or services are received.The value of non-cash assistance is valued at fair market value at the time of receipt or the assessed valueprovided by the federal agency. De Minimis Rate Used: N Rate Explanation: The County elected not to use the 10% de minimis indirectcost rate during the year ended November 30, 2022. As reported on the Schedule of Expenditures of Federal Awards, the County did not dispense noncash assistance in the form of food commodities or WIC food instruments during the year ended November 30, 2022.
Title: Other Federal Award Information Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant expenditures of EdgarCounty, Illinois, (the "County") and is presented on the accrual basis of accounting. The information in thisschedule is presented in accordance with the compliance requirements of the Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amountspresented in, or used in the preparation of, the financial statements. Because the schedule presents only aselected portion of the County's operations, it is not intended to and does not present the financial position,changes in net position, or cash flows of the County. The County elected not to use the 10% de minimis indirectcost rate during the year ended November 30, 2022. Expenditures of federal awards are recognized in the accounting period when the liabilities are incurred and thegoods or services are received.The value of non-cash assistance is valued at fair market value at the time of receipt or the assessed valueprovided by the federal agency. De Minimis Rate Used: N Rate Explanation: The County elected not to use the 10% de minimis indirectcost rate during the year ended November 30, 2022. The County did not receive or administer any insurance, loans or loan guarantees during the fiscal year ended November 30, 2022.

Finding Details

Finding 2022-003
2022-003 Procurement in Compliance with Uniform Guidance Federal Program Information: Funding agency: U.S. Department of the Treasury Title: COVID-19 - State and Local Fiscal Recovery Funds ALN number: 21.027 Criteria or Specific Requirement: In accordance with 2 CFR ?200.320, the auditee is responsible for following its procurement procedures provided that the procedures conform to applicable Federal Statutes and the procurement requirements identified in 2 CFR ?200.320. Condition: During major program testing, auditors inquired about the County?s procurement procedures. The County does not have a written procurement policy, and therefore is not in compliance with Uniform Guidance. Context: There is no written procurement policy in accordance with Uniform Guidance being followed. Questioned Costs: None Effect: The County could expend federal funds on equipment or capital assets without getting the proper quotes or approvals. Cause: There is no written procurement policy in accordance with Uniform Guidance being followed. Repeat: Yes - Years as Repeat Finding: 2021 Auditor's Recommendation: We recommend the County adopt a written procurement policy in accordance with the Uniform Guidance and provide the policy to each department that expends federal awards. View of Responsible Officials: We agree with the finding and have developed a corrective action plan.
Finding 2022-003
2022-003 Procurement in Compliance with Uniform Guidance Federal Program Information: Funding agency: U.S. Department of the Treasury Title: COVID-19 - State and Local Fiscal Recovery Funds ALN number: 21.027 Criteria or Specific Requirement: In accordance with 2 CFR ?200.320, the auditee is responsible for following its procurement procedures provided that the procedures conform to applicable Federal Statutes and the procurement requirements identified in 2 CFR ?200.320. Condition: During major program testing, auditors inquired about the County?s procurement procedures. The County does not have a written procurement policy, and therefore is not in compliance with Uniform Guidance. Context: There is no written procurement policy in accordance with Uniform Guidance being followed. Questioned Costs: None Effect: The County could expend federal funds on equipment or capital assets without getting the proper quotes or approvals. Cause: There is no written procurement policy in accordance with Uniform Guidance being followed. Repeat: Yes - Years as Repeat Finding: 2021 Auditor's Recommendation: We recommend the County adopt a written procurement policy in accordance with the Uniform Guidance and provide the policy to each department that expends federal awards. View of Responsible Officials: We agree with the finding and have developed a corrective action plan.