Finding 479356 (2023-001)

Significant Deficiency

Requirement

Questioned Costs

Year

2023

Accepted

2024-07-24

Audit: 315845

Organization: Blairsville Water District (IL)

Auditor: Sarah Gibbens CPA

AI Summary

Core Issue: Blairsville lacked both general liability and workers compensation insurance at year-end.
Impacted Requirements: This violates state law (820 ILCS 305) and the grant agreement with Williamson County.
Recommended Follow-Up: Ensure immediate compliance with insurance requirements to avoid legal and financial repercussions.

Finding Text

Blairsville ended the year without general liability and workers compensation insurance. Under state law, specifically, 820 ILCS 305-Illinois Workers Compensation Act, all employers are required to carry Workers Compensation insurance. This is also a violation of the grant agreement between Williamson County and Blairsville. Specifically, Blairsville violated Part III Section 3.6 which states, "The Business shall comply with all applicable state and federal laws and regulations promulgated thereunder.

Corrective Action Plan

The District has completed this corrective action before these financial statements were issued.

Other Findings in this Audit

479357 2023-002

Significant Deficiency
1055798 2023-001

Significant Deficiency
1055799 2023-002

Significant Deficiency

Programs in Audit

ALN	Program Name	Expenditures
21.027	Coronavirus State and Local Fiscal Recovery Funds	$1.50M