Finding Text
2023 – 004 Reporting Federal agency: U.S. Treasury Department Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) FALN Number: 21.027 Federal Award Identification Number: CPAP000000381538 Pass Through Agency: Illinois Department of Healthcare and Family Services Pass Through Entity Identifying Number: ARPA230282 Award Period: March 2021 through December 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Criteria or specific requirement: For the SLFRF program, the County is required to submit certain financial and performance reports. Condition: During our testing, we noted the County, specifically the Sunny Acres Nursing Home, was not able to provide documentation that their reports were reviewed and approved prior to submission. Also, it was noted that the County did not submit a required report. Questioned costs: None Context: During our testing, we noted the County was not able to provide documentation that their reports were reviewed and approved prior to submission. Also, it was noted that the County did not submit 2 of 4 required reports tested. Cause: The County could not provide documentation that their reports were reviewed and approved prior to submission. Also, the required quarterly performance reports due February 15, 2023 and May 15, 2023 were not submitted. The County was unaware of these requirements related to the grant. Repeat finding: Yes, 2022-004 Effect: Internal controls over federal program reporting were not operating effectively, increasing the risk that required federal reports were inaccurate, incomplete, or not submitted in accordance with federal requirements. Recommendation: We recommend that the County review and approve reports prior to submission, with that review documented, and submit all required reports on a timely basis. Views of responsible officials: Effective 4/17/2026, the Menard County Board of Commissioners will review and approve all financial and performance reports prior to submission to both State and Federal funding sources.