FAC Explorer

Finding 1229050 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-09-08
Audit: 410512
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 properly 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

  • 1229051 2025-001
    Material Weakness Repeat
  • 1229052 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.15M
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $149,273
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $75,536
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $48,805
20.505 METROPOLITAN TRANSPORTATION PLANNING AND STATE AND NON-METROPOLITAN PLANNING AND RESEARCH $26,127
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $23,259
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $18,932
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $17,700
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $12,641
93.236 GRANTS TO STATES TO SUPPORT ORAL HEALTH WORKFORCE ACTIVITIES $10,782
93.667 SOCIAL SERVICES BLOCK GRANT $7,020
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $6,286
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $5,442
97.039 HAZARD MITIGATION GRANT $4,368
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $1,428
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $1,164
93.788 OPIOID STR $613
93.940 HIV PREVENTION AND SURVEILLANCE ACTIVITIES-HEALTH DEPARTMENT BASED $264
66.605 PERFORMANCE PARTNERSHIP GRANTS $125