Finding 496616 (2022-003)

Significant Deficiency Repeat Finding

Requirement

ABH

Questioned Costs

Year

2022

Accepted

2024-09-12

Audit: 319416

Organization: Lasalle County (IL)

Auditor: Lauterbach & Amen LLP

AI Summary

Core Issue: The County lacks adequate procedures for tracking and monitoring grant activities.
Impacted Requirements: Compliance with grant requirements cannot be assured due to inconsistent processing across departments.
Recommended Follow-Up: Develop clear policies and procedures for grant tracking and assign specific responsibilities for compliance monitoring.

Finding Text

Finding 2022 – 003: Grant Management Condition: During audit fieldwork, we noted the County does not have adequate procedures in place for tracking and monitoring grant activities. Criteria: It is the County’s responsibility to track and properly monitor the compliance with grant requirements throughout the year. Cause: A uniform set of policies and procedures for handling grant activities is lacking, creating contrasting ways of processing grants in each department. Effect: Grant compliance with federal grants received in the year cannot be assured when tracking and monitoring grant activity is not clearly delineated. Recommendation: We commend the County develop specific policies and procedures for tracking and monitoring grant activities and to clearly delineate responsibility for monitoring compliance with applicable requirements.

Corrective Action Plan

Finding 2022 – 003: Grant Administration Condition: During audit fieldwork, we noted the County does not have adequate procedures in place for tracking and monitoring grant activities. Plan: The internal County Auditor, along with staff, will work to develop a policy and procedures for the administration of grants, with the goal of developing a single source of grant funding for the County as a whole. Anticipated Date of Completion: Fiscal Year November 30, 2023

Other Findings in this Audit

496614 2022-001

Material Weakness Repeat
496615 2022-002

Significant Deficiency Repeat
1073056 2022-001

Material Weakness Repeat
1073057 2022-002

Significant Deficiency Repeat
1073058 2022-003

Significant Deficiency Repeat

Programs in Audit

ALN	Program Name	Expenditures
21.027	Coronavirus State and Local Fiscal Recovery Funds	$1.92M
21.019	Coronavirus Relief Fund	$181,398
10.557	Special Supplemental Nutrition Program for Women, Infants, and Children	$136,831
93.323	Epidemiology and Laboratory Capacity for Infectious Diseases (elc)	$119,074
93.074	Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements	$71,911
93.354	Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response	$71,713
97.042	Emergency Management Performance Grants	$42,731
93.898	Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations	$38,511
93.994	Maternal and Child Health Services Block Grant to the States	$27,043
10.555	National School Lunch Program	$5,962
66.032	State Indoor Radon Grants	$4,521
66.605	Performance Partnership Grants	$3,821
10.553	School Breakfast Program	$449
93.268	Immunization Cooperative Agreements	$287