Finding 574661 (2024-003)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2025-08-26

Audit: 364932

Organization: Clark County (IL)

Auditor: Holbert & Phipps LLP

AI Summary

Answer: The County cannot prepare the Schedule of Expenditures of Federal Awards (SEFA) due to a lack of qualified staff.
Trend: This issue highlights a recurring problem with staffing and expertise in federal award management.
List: Recommend hiring or training staff with the necessary skills to ensure proper SEFA preparation.

Finding Text

Inability to prepare Schedule of Expenditures of Federal Awards - the County does not have any individual staff with the necessary knowledge and expertise to properly prepare the SEFA.

Corrective Action Plan

Management will continue to contract with independent contractor to draft the Schedule of Expenditures of Federal Awards for their review and approval.

Other Findings in this Audit

1151103 2024-003

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
21.027	Coronavirus State and Local Fiscal Recovery Funds	$1.63M
20.205	Highway Planning and Construction	$642,720
10.557	Wic Special Supplemental Nutrition Program for Women, Infants, and Children	$77,820
93.994	Maternal and Child Health Services Block Grant to the States	$44,082
93.069	Public Health Emergency Preparedness	$30,995
93.268	Immunization Cooperative Agreements	$22,091