Finding 1229051 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-09-08
Audit: 410512
Organization: Douglas County (IL)

AI Summary

  • Answer: The County lacks procedures to prepare financial statements independently.
  • Trend: This issue has been ongoing and remains a finding.
  • List: Recommend developing internal procedures for financial statement preparation.

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 In the absence of necessary knowledge and expertise, the County will continue to rely on the auditors to ensure the notes to the financial statements are properly presented.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1229050 2025-003
    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