FAC Explorer

Audit 66838

FY End
2022-11-30
Total Expended
$1.68M
Findings
2
Programs
13
Organization: Carroll County (IL)
Year: 2022 Accepted: 2023-03-13
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
75385 2022-002 Significant Deficiency - I
651827 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Covid-19 State and Local Fiscal Recovery Funds $942,770 Yes 1
20.509 Operating Assitance Grant Agreement $245,475 - 0
20.205 Idot - Highway Planning & Construction $188,608 - 0
10.557 Wic Administration $55,346 - 0
93.354 Covid-19 Crisis Grant $48,454 - 0
93.268 Covid-19 Mass Vaccination $44,196 - 0
21.019 Covid-19 - Local Cure & Economic Support Grants Program $34,354 - 0
93.667 High Risk Infant Follow-Up $34,032 - 0
93.069 Public Health Preparedness $31,659 - 0
93.354 Covid-19 Response Grant 2022 $27,901 - 0
97.042 Emergency Management Performance Grant $20,767 - 0
93.323 Covid-19 Contact Tracing $10,323 - 0
66.605 Safe Drinking Water $450 - 0

Contacts

Name Title Type
X86HD5LNKHV4 Lydia Hutchcraft Auditee
8152444424 Matthew Schueler Auditor
No contacts on file

Notes to SEFA

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 includes the federal grant expenditures of CarrollCounty and is presented on the accrual basis of accounting. The information in this schedule is presented inaccordance 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. Because the schedule presents only a selected 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.
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 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: 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 County did not receive or administer any insurance, loans or loan guarantees during the fiscal year ended November 30, 2022.

Finding Details

Finding 2022-002
2022-002 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: No 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 2022-002
2022-002 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: No 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.