Finding 1214380 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-05-11
Audit: 401033
Organization: Adams County, Illinois (IL)
Auditor: WIPFLI LLP

AI Summary

  • Core Issue: The County failed to submit SLFRF quarterly reports on time due to access issues with the reporting portal.
  • Impacted Requirements: Compliance with quarterly reporting as per 2 CFR 200.328 and 31 CFR section 35.1(c) is required for counties with populations under 250,000 receiving over $10 million in SLFRF funding.
  • Recommended Follow-Up: Ensure timely submission of quarterly reports moving forward, as management has acknowledged the issue and developed a corrective action plan.

Finding Text

Criteria or Specific Requirement: The quarterly reporting requirements were stated in the "2 CFR 200.328 and 31 CFR section 35.1(c) Reporting and requests for other information" section of the Federal Register dated January 27, 2022. The US Department of Treasury requries that quarterly reports be submitted to the department if a county has a populaton below 250,000 residents and are allocated more than $10 million in SLFRF funding. The quarterly reports must be completed and submitted within the next month after the quarterly period ended. Condition: The County was not able to submit a SLFRF quarterly report within the next month after the quarterly period ended. Context: The County had difficulty accessing the SLFRF website due to the County receiving error messages that they have "insufficient access rights on cross-reference id", so it delayed the submission of some of the quarterly reports. Questioned Costs: $0 Effect: The County was not in compliance with SLFRF reporting requirements. Cause: The County received error messages that says they have "insufficent access rights on cross-reference id" and they could not log-in to the SLFRF portal. Repeat: Yes - Years as Repeat Finding: Two 2024-002; 2023-002 Auditor's Recommendation: The County has been able to log-in to the SLFRF portal by the end of the fiscal year, so we recommend that the County submit the quarterly reports within the next month after the quarterly period ended. View of Responsible Officials and Planned Corrective Action: Management acknowledges the finding and has prepared a corrective action plan. The County will submit the quarterly reports within the next month after the quarterly period ended.

Corrective Action Plan

The County was previously unable to access the SLFRF quarterly reports on the US Department of Treasury’s portal. The County has since received assistance from the US Department of Treasury and has been given access to the US Department of Treasury’s portal. The County is going to make it a priority to submit the SLFRF quarterly reports by the due dates listed in the SLFRF Compliance and Reporting Guidance. Management anticipates the completion of this item by November 30, 2026.

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
21.027 COVID-19 State and Local Fiscal Recovery Fund $1.20M
10.557 WIC Administration $365,829
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $200,731
93.667 Family Case Management/HRIF $192,401
93.967 CDC'S COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $187,072
16.738 Edward Bryne Memorial Justice Assistance Grant Program $155,384
93.994 Child Care and Development Fund $77,112
93.217 FAMILY PLANNING_SERVICES $76,553
10.557 Breastfeeding Peer Counseling $47,697
93.069 Public Health Preparedness $40,742
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $26,556
10.555 National School Lunch Program $25,371
20.600 State and Community Highway Safety Grant $12,830
10.553 School Breakfast Program $12,510
10.572 Farmers Market Nutrition Program $6,700
93.778 Healthworks Lead Agency $1,966
10.555 Food Commodities $1,717
66.605 Comprehensive Health Protection Grant - Safe Drinking Water $150