Finding 1054602 (2023-006)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-07-10
Audit: 314831
Organization: Greene County, Illinois (IL)
Auditor: Scheffel Boyle

AI Summary

  • Core Issue: The County reported incorrect expenditures on the annual Project and Expenditure report due to typos and missing items for key projects.
  • Impacted Requirements: Federal expenditure reports must match the schedule of expenditures of federal awards, which was not the case.
  • Recommended Follow-Up: Ensure all expenditures are included in the annual report and develop an internal policy for better communication among department heads.

Finding Text

Condition: The County incorrectly reported expenditures on their annual Project and Expenditure (P&E) report for fiscal year ending December 31, 2023. There were various typos and excluded expenditures related to the following projects: HVAC, Windows for Courthouse, Courthouse Smoke Alarm System, and Whitworth building purchase. Criteria: The County's federal expenditure reports should agree to the amounts reported on the schedule of expenditures of federal awards. Effect: The County's expenditures reported on the annual P&E report for the American Rescue Plan Act did not match the expenditures reported on the schedule of expenditures of federal awards. Recommendation: The County should ensure all expenditures incurred within the fiscal year are included on the annual report. Additionally, an internal policy should be developed to ensure all ordinances are communicated to the necessary department heads. Management’s Response: The County Treasurer will ensure all expenditures are tracked throughout the year by using ordinances approved by the Board for the use of American Rescue Plan Act funds as well as invoices for each project. An internal policy has been developed that requires the County Treasurer to sign off on ordinances as they are received. Furthermore, the County Treasurer has implemented a review process to ensure the annual report is correctly stated.

Categories

Procurement, Suspension & Debarment Reporting

Other Findings in this Audit

  • 478160 2023-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $651,448
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $260,275
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $184,682
93.959 Block Grants for Prevention and Treatment of Substance Abuse $120,986
93.268 Immunization Cooperative Agreements $83,665
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $48,896
93.069 Public Health Emergency Preparedness $42,575
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $34,302
21.032 Local Assistance and Tribal Consistency Fund $30,834
93.217 Family Planning_services $28,108
93.103 Food and Drug Administration_research $25,573
93.052 National Family Caregiver Support, Title Iii, Part E $6,089
93.667 Social Services Block Grant $5,505
20.205 Highway Planning and Construction $1,886
93.940 Hiv Prevention Activities_health Department Based $517
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $284
66.605 Performance Partnership Grants $38