FAC Explorer

Finding 571980 (2024-003)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2024
Accepted
2025-07-25
Audit: 363072
Organization: Will County (IL)
Auditor: Baker Tilly

AI Summary

  • Core Issue: The County did not provide subrecipient agreements to two entities, missing key federal award identification details.
  • Impacted Requirements: This violates 2 CFR §200.332(b), which mandates clear identification of subawards to subrecipients.
  • Recommended Follow-Up: Create a subrecipient monitoring checklist to ensure all agreements are properly distributed and documented.

Finding Text

Finding 2024-003 - Subrecipient Monitoring Criteria: In accordance with 2 CFR §200.332(b), a pass-through entity should ensure that every subaward is clearly identified to the subrecipient as a subaward and that includes appropriate federal award identification. Condition: During our audit of the County’s administration of federal funds under the CSLFRF program, we noted the County failed to provide a subrecipient agreement to two subrecipient entities that would have included appropriate information related to federal award identification. Cause: The County failed to review for a proper distribution of a subrecipient agreement to subrecipient entities that would have included appropriate information related to federal award identification. Effect: There is an increased risk that subrecipient noncompliance with federal requirements may go undetected. Recommendation:. We recommend that the County develop a subrecipient monitoring checklist that includes verifying that a subrecipient agreement was provided to the entity receiving an award.

Corrective Action Plan

Corrective Action Plan for Finding 2024-003 Contact person Responsible for Corrective Action: Karen Hennessy Contact Phone Number: 815 774-6359 Views of Responsible Official: We concur with finding 2024-003 and offer the following context and corrective action plan: Condition: During our audit of the County’s administration of federal funds under the CSLFRF program, we noted the County failed to provide a subrecipient agreement to two subrecipient entities that would have included appropriate information related to federal award identification. Description of Corrective Action Plan: The County had all CSLFRF projects reviewed to confirm that the correct agreement type had been issued. The review found that 6 of the 56 projects had been issued a Beneficiary Agreement instead of a Subrecipient Agreement. Each of the 6 subrecipients has been contacted and provided with a Subrecipient Agreement. This corrects the finding. Completion Date: June 30, 2025

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 571981 2024-004
    Significant Deficiency
  • 1148422 2024-003
    Significant Deficiency
  • 1148423 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $3.76M
14.239 Home Investment Partnerships Program $1.65M
17.259 Wioa Youth Activities $1.10M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $927,684
17.258 Wioa Adult Program $844,918
16.575 Crime Victim Assistance $404,213
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $370,233
20.205 Highway Planning and Construction $315,380
21.016 Equitable Sharing $302,866
14.218 Community Development Block Grants/entitlement Grants $273,740
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $265,404
97.042 Emergency Management Performance Grants $177,439
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $145,040
93.276 Drug-Free Communities Support Program Grants $138,818
93.958 Block Grants for Community Mental Health Services $124,390
93.788 Opioid Str $122,206
16.738 Edward Byrne Memorial Justice Assistance Grant Program $119,325
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $118,805
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $112,097
21.027 Coronavirus State and Local Fiscal Recovery Funds $105,734
16.585 Treatment Court Discretionary Grant Program $102,708
93.150 Projects for Assistance in Transition From Homelessness (path) $97,103
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $97,076
16.922 Equitable Sharing Program $93,073
93.217 Family Planning Services $92,664
20.600 State and Community Highway Safety $91,200
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $83,947
93.527 Grants for New and Expanded Services Under the Health Center Program $83,301
93.994 Maternal and Child Health Services Block Grant to the States $75,491
93.069 Public Health Emergency Preparedness $74,918
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $58,624
59.059 Congressional Grants $54,206
93.667 Social Services Block Grant $53,547
10.555 National School Lunch Program $44,398
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $37,757
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $34,001
93.268 Immunization Cooperative Agreements $31,566
16.043 Veterans Treatment Court Discretionary Grant Program $30,708
93.959 Block Grants for Prevention and Treatment of Substance Abuse $29,327
93.236 Grants to States to Support Oral Health Workforce Activities $24,329
10.553 School Breakfast Program $19,712
14.231 Emergency Solutions Grant Program $15,591
66.605 Performance Partnership Grants $9,150
93.493 Congressional Directives $9,062
66.032 State and Tribal Indoor Radon Grants $6,966
17.278 Wioa Dislocated Worker Formula Grants $4,400
17.245 Trade Adjustment Assistance $3,925