Finding 1162583 (2024-005)

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

AI Summary

  • Answer: The County lacks the necessary procedures to prepare financial statements independently.
  • Trend: This issue has been ongoing, indicating a need for improvement in financial reporting practices.
  • List: Recommend developing internal procedures for financial statement preparation to reduce reliance on auditors.

Finding Text

2011-004 Lack of Appropriate Personnel Condition: The County has not implemented procedures that would allow them to properly prepare the financial statements and related notes without the assistance of the auditors. Current Status: Currently a finding.

Corrective Action Plan

Lack of Appropriate Personnel The County has not implemented procedures that would allow them to properly prepare the financial statements and related notes without the assistance of the auditor.

Categories

No categories assigned yet.

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
  • 1162582 2024-007
    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