Finding Text
Federal Agency: U.S. Department of Treasury
Federal Program Name: COVID-19 Coronavirus State & Local Fiscal Recovery Fund (ARPA)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: 1505-0271; 2021
Pass-Through Agency: Illinois Department of Healthcare and Family Services; Children's Advocacy Centers of Illinois; Illinois Department of Commerce and Economic Opportunity
Pass-Through Number: ARPA230280; 221003.01; 5527069012; 21-425028
Award Period: March 3, 2021 – December 31, 2026; August 22, 2023 - June 30, 2023; July 1, 2022 – June 30, 2023; September 1, 2022 – December 31, 2023; July 1, 2021 – June 30, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include disbursements be reviewed, and this review should be documented.
Condition: We noted the supporting documentation for a grant-related disbursement included an invoice that was reviewed and approved by the department head but did not include the auditor’s office approval stamp and initials, but was paid by the treasurer’s office.
Questioned costs: None
Context: This issue was noted in 1 of 32 disbursements tested for this program.
Cause: Oversight
Effect: Lack of proper documented review prior to payment can allow an inappropriate expenditure to occur.
Repeat Finding: No
Recommendation: We recommend the County strengthen internal controls over the review process of disbursements. This can include ensuring it is clear what documentation is required to support approval.
Views of responsible officials: There is no disagreement with the finding.