EIN: 366005842
UEI: H484FGK3YQN5
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 12, 2021. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by January 12, 2022 (1688 days ago).
What is a management decision? →Finding No. 2020-001 CFDA No. 21.019 Program Title: COVID-19 Coronavirus Relief Fund Federal Agency: U.S. Department of the Treasury Pass-through Entity: Lake County, Illinois Criteria: Eligible expenditures to the Coronavirus Relief Fund are those that are that are (1) Necessary expenditures incurred due to the public health emergency with respect to COVID?19; (2) Not accounted for in the governments? most recently approved as of March 27, 2020; and (3) Incurred during the period that begins on March 1, 2020 and ends on December 30, 2020. Condition/Context: The Village incurred eligible expenditures in excess of the Coronavirus Relief Fund allocation. The Village submitted payroll detail for payroll checks paid from March 1, 2020 through September 4, 2020 as eligible expenditures. The first payroll of March was March 6, 2020 and covered the pay period for February 16, 2020 through February 29, 2020. As such, the Village improperly included payroll for time worked in February 2020 in the support for eligible expenditures submitted for reimbursement. The properly included payroll for time worked after March 1, 2020 was well in excess of the Village?s Coronavirus Relief Fund allocation. Therefore, the Village received its full allocation. The sample was not statistically valid. Cause: Internal control reviews at the Village did not identify the payroll detail provided to support the eligible expenditures included payroll from time worked in February 2020. Effect: A portion of the payroll submitted as eligible expenditures were not allowable and the Village controls failed to detect the unallowable payroll. The total eligible expenditures submitted by the Village was $3,633,781 and the portion that related to February 2020 payroll was $135,516. As such, the Village's remaining eligible expenditures of $3,498,265 exceeded their allocation of $749,408. Recommendations for Corrective Action: We recommend the implementation of additional reviews over future eligible expenditures to ensure they are in line with grant requirements. Questioned Costs: None noted. Management?s Response: The Village agrees with the finding and will work to properly educate staff on the grant requirements and implement additional reviews of the eligible expenditures.
Show full finding ▾Hide full finding ▴Finding No. 2020-001 CFDA No. 21.019 Program Title: COVID-19 Coronavirus Relief Fund Federal Agency: U.S. Department of the Treasury Pass-through Entity: Lake County, Illinois Criteria: Eligible expenditures to the Coronavirus Relief Fund are those that are that are (1) Necessary expenditures incurred due to the public health emergency with respect to COVID?19; (2) Not accounted for in the governments? most recently approved as of March 27, 2020; and (3) Incurred during the period that begins on March 1, 2020 and ends on December 30, 2020. Condition/Context: The Village incurred eligible expenditures in excess of the Coronavirus Relief Fund allocation. The Village submitted payroll detail for payroll checks paid from March 1, 2020 through September 4, 2020 as eligible expenditures. The first payroll of March was March 6, 2020 and covered the pay period for February 16, 2020 through February 29, 2020. As such, the Village improperly included payroll for time worked in February 2020 in the support for eligible expenditures submitted for reimbursement. The properly included payroll for time worked after March 1, 2020 was well in excess of the Village?s Coronavirus Relief Fund allocation. Therefore, the Village received its full allocation. The sample was not statistically valid. Cause: Internal control reviews at the Village did not identify the payroll detail provided to support the eligible expenditures included payroll from time worked in February 2020. Effect: A portion of the payroll submitted as eligible expenditures were not allowable and the Village controls failed to detect the unallowable payroll. The total eligible expenditures submitted by the Village was $3,633,781 and the portion that related to February 2020 payroll was $135,516. As such, the Village's remaining eligible expenditures of $3,498,265 exceeded their allocation of $749,408. Recommendations for Corrective Action: We recommend the implementation of additional reviews over future eligible expenditures to ensure they are in line with grant requirements. Questioned Costs: None noted. Management?s Response: The Village agrees with the finding and will work to properly educate staff on the grant requirements and implement additional reviews of the eligible expenditures.
Corrective Action Plan Finding No: 2020-001 Condition: The Village incurred eligible expenditures in excess of the Coronavirus Relief Fund allocation. The Village submitted payroll detail for payroll checks paid from March 1, 2020 through September 4, 220 as eligible expenditures. The first payroll of March was March 6, 2020 and covered the pay period for February 16, 2020 through February 29, 2020. As such, the Village improperly included payroll for time worked in February 2020 in the support for eligible expenditures submitted for reimbursement. The properly included payroll for time worked after March 1, 2020 was well in excess of the Village?s Coronavirus Relief Fund allocation. Therefore, the Village received its full allocation. The sample was not statistically valid. Plan: Management will evaluate their internal controls and the cost effectiveness of receiving training in the grant requirements to ensure proper reviews are in place. Anticipated Date of Completion: December 31, 2021 Name of Contact Person: Eric Burk, Finance Director
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