FAC Explorer

Finding 1162582 (2024-007)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-11-18
Audit: 372262
Organization: Douglas County (IL)
Auditor: LARSSON WOODYARD & HENSON LLP

AI Summary

  • Core Issue: The County lacks a proper review process for grant transactions, leading to potential misreporting.
  • Impacted Requirements: Inadequate documentation and monitoring of grant-funded expenses, along with insufficient understanding of reporting and compliance requirements.
  • Recommended Follow-Up: Establish a comprehensive list of grants and implement a monitoring system to ensure accurate reporting and compliance.

Finding Text

2023SA-003 Insufficient Grant Monitoring Condition: From reviews of the County’s internal control and accounting procedures along with inquiries made, it was indicated that there was a high probability that transactions were not reported correctly. There is no review process in place. There is a systematic problem with lack of adequate documentation and monitoring of expenses paid for with grant funds throughout the County. The County needs to be able to compile a complete list of grants for the entire County and monitor that the grant activity is property reported. The County needs to have a better understanding of grant reporting requirements, grant restrictions, and compliance requirements. Current Status: Currently a finding

Corrective Action Plan

Insufficient Grant Monitoring The County will work to improve grant documentation and will consider implementing a review process to ensure the grant records agree to the grant reports that are filed.

Categories

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1162578 2024-003
    Material Weakness Repeat
  • 1162579 2024-004
    Material Weakness Repeat
  • 1162580 2024-005
    Material Weakness Repeat
  • 1162581 2024-006
    Material Weakness Repeat
  • 1162583 2024-005
    Material Weakness Repeat
  • 1162584 2024-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $424,065
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $374,746
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $216,844
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $95,375
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $89,886
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $74,796
97.039 HAZARD MITIGATION GRANT $37,648
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $36,323
20.505 METROPOLITAN TRANSPORTATION PLANNING AND STATE AND NON-METROPOLITAN PLANNING AND RESEARCH $28,313
93.332 COOPERATIVE AGREEMENT TO SUPPORT NAVIGATORS IN FEDERALLY-FACILITATED EXCHANGES $26,671
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $17,675
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $16,326
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $15,000
93.008 MEDICAL RESERVE CORPS SMALL GRANT PROGRAM $13,420
93.236 GRANTS TO STATES TO SUPPORT ORAL HEALTH WORKFORCE ACTIVITIES $9,218
93.667 SOCIAL SERVICES BLOCK GRANT $8,254
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $6,254
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $4,813
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $960
66.605 PERFORMANCE PARTNERSHIP GRANTS $113
93.788 OPIOID STR $60