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Finding No. 2022-004 ? Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Title: COVID 19 ? Immunization Cooperative Agreements Federal Assistance Listing Number: 93.268 Pass-Through Agency: Illinois Department of Public Health (25080054J and 15080653I) Award Period: July 1, 2021 through June 30, 2022 December 1, 2020 through December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The County did not consistently apply the designed internal control over compliance as, in certain instances, the Director of Finance at the Health Department was performing both the preparation and review of reports. There was not a separate individual reviewing these reports prior to being submitted. Criteria: Financial reports submitted to the granting agencies must be complete, accurate, and submitted in a timely manner. Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Finding No. 2022-004 ? Reporting (Continued) Context: We noted in 3 of the 5 financial reports tested, the report was not reviewed by an individual separate from the preparer. Effect: The County did not comply with the compliance requirements for reporting set forth in the Uniform Guidance, which could result in the reports being completed incorrectly. Cause: Management informed us that the inaccurate and untimely reporting was an oversight and caused by lack of consistent internal control over compliance. Repeat Finding: Finding was reported in the immediate previous fiscal year as finding 2022-003. Recommendation: To ensure accurate and timely reporting, we recommend that reports be reviewed by an individual separate from the preparer. Both the preparer and reviewer should possess a thorough understanding of compliance requirements set forth in the Uniform Guidance. Views of Responsible Officials: Management will review its processes and ensure that internal control over compliance is implemented on a consistent basis. The financial reports were completed and submitted while one of the finance employees was absent. Going forward, the financial reports will not be submitted until both finance employees have processed and reviewed them.