FAC Explorer

Audit 401033

FY End
2025-11-30
Total Expended
$2.63M
Findings
1
Programs
18
Organization: Adams County, Illinois (IL)
Year: 2025 Accepted: 2026-05-11
Auditor: WIPFLI LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1214380 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 COVID-19 State and Local Fiscal Recovery Fund $1.20M Yes 1
10.557 WIC Administration $365,829 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $200,731 Yes 0
93.667 Family Case Management/HRIF $192,401 Yes 0
93.967 CDC'S COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $187,072 Yes 0
16.738 Edward Bryne Memorial Justice Assistance Grant Program $155,384 Yes 0
93.994 Child Care and Development Fund $77,112 Yes 0
93.217 FAMILY PLANNING_SERVICES $76,553 Yes 0
10.557 Breastfeeding Peer Counseling $47,697 Yes 0
93.069 Public Health Preparedness $40,742 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $26,556 Yes 0
10.555 National School Lunch Program $25,371 Yes 0
20.600 State and Community Highway Safety Grant $12,830 Yes 0
10.553 School Breakfast Program $12,510 Yes 0
10.572 Farmers Market Nutrition Program $6,700 Yes 0
93.778 Healthworks Lead Agency $1,966 Yes 0
10.555 Food Commodities $1,717 Yes 0
66.605 Comprehensive Health Protection Grant - Safe Drinking Water $150 Yes 0

Contacts

Name Title Type
P7T7WNL73AQ6 Bryden Cory Auditee
2172772245 Matt Schueler Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Adams County, Illinois (the "County") and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the compliance requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative 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. The County elected to use the 15% de minimis indirect cost rate during the year ended November 30, 2025.
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.
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, 2025, the County received and used/expended the following non-cash assistance. These values are included in the determination of Federal awards expended.
Adams County, Illinois did not receive or administer any insurance, loans or loan guarantees during the fiscal year ended November 30, 2025.

Finding Details

Finding 2025-002
Criteria or Specific Requirement: The quarterly reporting requirements were stated in the "2 CFR 200.328 and 31 CFR section 35.1(c) Reporting and requests for other information" section of the Federal Register dated January 27, 2022. The US Department of Treasury requries that quarterly reports be submitted to the department if a county has a populaton below 250,000 residents and are allocated more than $10 million in SLFRF funding. The quarterly reports must be completed and submitted within the next month after the quarterly period ended. Condition: The County was not able to submit a SLFRF quarterly report within the next month after the quarterly period ended. Context: The County had difficulty accessing the SLFRF website due to the County receiving error messages that they have "insufficient access rights on cross-reference id", so it delayed the submission of some of the quarterly reports. Questioned Costs: $0 Effect: The County was not in compliance with SLFRF reporting requirements. Cause: The County received error messages that says they have "insufficent access rights on cross-reference id" and they could not log-in to the SLFRF portal. Repeat: Yes - Years as Repeat Finding: Two 2024-002; 2023-002 Auditor's Recommendation: The County has been able to log-in to the SLFRF portal by the end of the fiscal year, so we recommend that the County submit the quarterly reports within the next month after the quarterly period ended. View of Responsible Officials and Planned Corrective Action: Management acknowledges the finding and has prepared a corrective action plan. The County will submit the quarterly reports within the next month after the quarterly period ended.