FAC Explorer

Finding 1223263 (2025-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-07-08
Audit: 406751
Organization: Hancock County, Illinois (IL)
Auditor: GRAY HUNTER STENN LLP

AI Summary

  • Core Issue: Limited staff leads to a lack of segregation of duties in accounting, increasing the risk of errors and fraud.
  • Impacted Requirements: Proper segregation of authorization, recording, and custody of financial transactions is not being met.
  • Recommended Follow-Up: Management and the County Board should closely monitor financial activities to detect and prevent irregularities.

Finding Text

Condition The County departments are comprised of a limited number of employees. The limited number of employees allows for a lack of segregation of duties over accounting transactions. Criteria Accounting duties of authorization, recording, and custodian should be segregated between employees to prevent financial misstatements and the opportunity for fraudulent behavior. Effect With a limited number of employees and a lack of segregation of duties, the County is at a higher risk for errors or misappropriations. Cause The County departments are comprised of a limited number of employees. Recommendation When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Action To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Responsible Parties Mark Menn, County Board Chairman Kris Pilkington, County Treasurer Holly Wilde-Tillman, County Clerk

Corrective Action Plan

Corrective Action Plan The County Board will continue to review all claims provided to them. Anticipated Completion Date The County is not in a financial position to hire additional employees. The increased monitoring will begin December 1, 2025. Responsible Parties Mark Menn, County Board Chairman 500 Main Street, P.O. Box 248 Carthage, Illinois 62321 (217) 357-3986 Kris Pilkington, County Treasurer 500 Main Street, P.O. Box 248 Carthage, Illinois 62321 (217) 357-3986 Holly Wilde-Tillman, County Clerk 500 Main Street, P.O. Box 248 Carthage, Illinois 62321 (217) 357-3911

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1223249 2025-001
    Material Weakness Repeat
  • 1223250 2025-001
    Material Weakness Repeat
  • 1223251 2025-001
    Material Weakness Repeat
  • 1223252 2025-001
    Material Weakness Repeat
  • 1223253 2025-001
    Material Weakness Repeat
  • 1223254 2025-001
    Material Weakness Repeat
  • 1223255 2025-001
    Material Weakness Repeat
  • 1223256 2025-001
    Material Weakness Repeat
  • 1223257 2025-001
    Material Weakness Repeat
  • 1223258 2025-001
    Material Weakness Repeat
  • 1223259 2025-001
    Material Weakness Repeat
  • 1223260 2025-001
    Material Weakness Repeat
  • 1223261 2025-001
    Material Weakness Repeat
  • 1223262 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.205 HIGHWAY PLANNING AND CONSTRUCTION $581,222
20.526 BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS $142,874
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $62,603
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $56,497
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $22,469
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $21,464
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $16,470
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $14,684
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $10,437
66.605 PERFORMANCE PARTNERSHIP GRANTS $25