Finding 1137537 (2024-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-05-20
Audit: 356734
Organization: Montgomery County, Il (IL)
Auditor: Scheffel Boyle

AI Summary

  • Core Issue: The County's financial management system is incomplete and inaccurate regarding federal awards, violating federal regulations.
  • Impacted Requirements: The County fails to meet the Uniform Guidance criteria for identifying and reporting federal awards through the Schedule of Expenditures of Federal Awards (SEFA).
  • Recommended Follow-up: All departments should establish a robust financial management system to accurately track and report federal awards, with a new fund (Fund 385) created for better oversight.

Finding Text

Finding 2024-001 Criteria: Title 2 U.S. Code of Federal regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that the financial management system of the County provide for the identification of all Federal awards received and expended and the Federal programs for which they are received. The Uniform Guidance also requires that the County prepare a Schedule of Expenditures of Federal Awards (SEFA) that includes all Federal awards expended during the fiscal year. Condition: The federal awards expenditure data compiled by the County to prepare the SEFA was found to be incomplete and inaccurate. Cause: Grant management is decentralized across County departments. At year end, the County Treasurer requests that department administrators complete a form summarizing data necessary for completion of the SEFA. In some instances, the data provided by department administrators was found to be incomplete or inaccurate. Effect: The County is not in compliance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards. Recommendation: We recommend all County departments receiving federal awards, establish a financial management system that provides for the identification of all Federal awards received and expended and the Federal programs for which they received. Response: In the 2025 Budget, the County has a new separate fund, Fund 385, established to deal solely with the grant money that comes into Montgomery County. The County has transferred coal money to begin the fund and all Haz Mat, DCEO, Elections, etc. will go through this fund to keep it separate from regular budgeted money. Expenses will be paid out and revenue will return to this fund. This is for General Fund accounts, the Health Department will still be on their own process

Categories

Reporting Allowable Costs / Cost Principles

Other Findings in this Audit

  • 561094 2024-003
    Significant Deficiency Repeat
  • 561095 2024-001
    Significant Deficiency
  • 1137536 2024-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.90M
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $210,590
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $203,758
93.959 Block Grants for Prevention and Treatment of Substance Abuse $160,317
93.958 Block Grants for Community Mental Health Services $120,572
90.404 Hava Election Security Grants $98,202
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $79,779
97.039 Hazard Mitigation Grant $50,003
93.069 Public Health Emergency Preparedness $44,416
93.667 Social Services Block Grant $34,424
93.103 Food and Drug Administration Research $25,299
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $16,962
93.268 Immunization Cooperative Agreements $14,351
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $13,246
93.052 National Family Caregiver Support, Title Iii, Part E $10,488
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $6,999
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,822
66.605 Performance Partnership Grants $338