EIN: 366005961
UEI: U2XUGRLDEGT6
Audited by: Baker Tilly US, LLP
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 30, 2024. 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 March 2, 2025 (547 days ago).
What is a management decision? →FAC accepted this audit on June 23, 2021 — management decision was due December 23, 2021.
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 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 $1,441,214 and the portion that related to February 2020 payroll was $114,131. As such, the Village's remaining eligible expenditures of $1,327,083 exceeded their allocation of $919,407. Questioned Costs: None Noted. Recommendations for Corrective Action: We recommend the implementation of additional reviews over future eligible expenditures to ensure they are in line with grant requirements. Management?s Response: The Village agrees with the finding and will will evaluate their internal controls and the cost effectiveness of receiving training in the grant requirements to ensure proper reviews are in place.
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 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 $1,441,214 and the portion that related to February 2020 payroll was $114,131. As such, the Village's remaining eligible expenditures of $1,327,083 exceeded their allocation of $919,407. Questioned Costs: None Noted. Recommendations for Corrective Action: We recommend the implementation of additional reviews over future eligible expenditures to ensure they are in line with grant requirements. Management?s Response: The Village agrees with the finding and will will evaluate their internal controls and the cost effectiveness of receiving training in the grant requirements to ensure proper reviews are in place.
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, 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 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: Bane Thomey, Finance Director Village Treasurer
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Illinois →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
