EIN: 366006525
UEI: DJ9TMYC7MDZ5
Audited by: Sikich CPA LLC
Oversight agency: 21 [Department of the Treasury]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 24, 2026. 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 December 24, 2026 (106 days from today).
What is a management decision? →FAC accepted this audit on August 21, 2025 — management decision was due February 21, 2026.
FAC accepted this audit on April 17, 2024 — management decision was due October 17, 2024.
FAC accepted this audit on April 30, 2023 — management decision was due October 30, 2023.
FAC accepted this audit on August 9, 2022 — management decision was due February 9, 2023.
During major program testing, three timecards were noted that had been paid without the required supervisor approval. Questioned Costs: None Effect: Incorrect payroll expenses could be paid with federal grant money. Cause: There are timecards that have been processed and paid without supervisor approval. Repeat: No Auditor's Recommendation: We recommend each department's supervisor ensure that each timecard is reasonable and accurate and document their approval of the timecard prior to the employee being paid. View of Responsible Officials: We agree with the finding and have developed a corrective action plan.
Show full finding ▾Hide full finding ▴Federal Program Information: Funding agency: US Department of Health and Human Services, passed through IL Department of Public Health Title: Epidemiology and Laboratory Capacity for Infectious Diseases ALN number: 93.323 Award year and number: 2021 05180102H Criteria or Specific Requirement: The auditee should have supervisor approval for all timecards being submitted for payroll. Condition: During major program testing, three timecards were noted that had been paid without the required supervisor approval. Questioned Costs: None Effect: Incorrect payroll expenses could be paid with federal grant money. Cause: There are timecards that have been processed and paid without supervisor approval. Repeat: No Auditor's Recommendation: We recommend each department's supervisor ensure that each timecard is reasonable and accurate and document their approval of the timecard prior to the employee being paid. View of Responsible Officials: We agree with the finding and have developed a corrective action plan.
Finding 2021-004: Management Approval of Salaries Corrective Action Plan The Health Department will review timecard approval reports to ensure that all payroll expenses are properly reviewed, and review is documented. Responsible Person for Corrective Action Plan Health Department Administrator Implementation Date of Corrective Action Plan November 30, 2022
FAC accepted this audit on May 18, 2021 — management decision was due November 18, 2021.
FAC accepted this audit on May 6, 2020 — management decision was due November 6, 2020.
U.S. Department of Agriculture, passed through the Illinois Department of Human Services Procurement and Suspension and Debarment WIC Administration CFDA No. 10.557 Criteria - In accordance with 2 CFR ?200.320, the auditee is responsible for following its procurement procedures provided that the procedures conform to applicable Federal Statutes and the procurement requirements identified in 2 CFR ?200.320. Condition - During major program testing, auditors inquired about the Health Department?s procurement procedures. The Health Department has a procurement policy, but it was written before the Uniform Guidance was adopted and has not been updated. The County Administration has no formal procurement policy. Questioned Costs ? None Cause ? There is no formal procurement policy in accordance with Uniform Guidance being followed. Effect ? The Health Department or County Administration could expend federal funds on equipment or capital assets without getting the proper quotes or approvals. Recommendation - We recommend the County Administration adopt a formal procurement policy in accordance with the Uniform Guidance and administer the policy to each department that expends federal awards. View of responsible officials and planned corrective actions ? We agree with the finding and have developed a corrective action plan.
Show full finding ▾Hide full finding ▴U.S. Department of Agriculture, passed through the Illinois Department of Human Services Procurement and Suspension and Debarment WIC Administration CFDA No. 10.557 Criteria - In accordance with 2 CFR ?200.320, the auditee is responsible for following its procurement procedures provided that the procedures conform to applicable Federal Statutes and the procurement requirements identified in 2 CFR ?200.320. Condition - During major program testing, auditors inquired about the Health Department?s procurement procedures. The Health Department has a procurement policy, but it was written before the Uniform Guidance was adopted and has not been updated. The County Administration has no formal procurement policy. Questioned Costs ? None Cause ? There is no formal procurement policy in accordance with Uniform Guidance being followed. Effect ? The Health Department or County Administration could expend federal funds on equipment or capital assets without getting the proper quotes or approvals. Recommendation - We recommend the County Administration adopt a formal procurement policy in accordance with the Uniform Guidance and administer the policy to each department that expends federal awards. View of responsible officials and planned corrective actions ? We agree with the finding and have developed a corrective action plan.
Corrective Action Plan County Administration will develop a County-wide procurement policy that follows the regulations in compliance with Uniform Guidance. Responsible Person for Corrective Action Plan County Administrator Implementation Date of Corrective Action Plan November 30, 2020
Finding 2019-004 ? Eligibility of WIC Participants U.S. Department of Agriculture, passed through the Illinois Department of Human Services Eligibility WIC Administration CFDA No. 10.557 Criteria - In accordance with 7 CFR ?246.7(c)(2)(i), at certification, the auditee must require each applicant to present proof of residency and proof of identity. Condition - During major program testing, auditors noted three exceptions while examining a sample of WIC applications. In each exception, no information was recorded on the application indicating proof of residency or proof of identity. Questioned Costs ? None Cause ? The Health Department staff did not properly record proof of residency or proof of identity on the WIC applications. Effect ? The Health Department could appear in non-compliance with the terms of the federal funding. Recommendation - We recommend the Health Department review its training procedures for intake nurses and emphasize the primary eligibility criteria of the WIC program in completing applications. View of responsible officials and planned corrective actions ? We agree with the finding and have developed a corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-004 ? Eligibility of WIC Participants U.S. Department of Agriculture, passed through the Illinois Department of Human Services Eligibility WIC Administration CFDA No. 10.557 Criteria - In accordance with 7 CFR ?246.7(c)(2)(i), at certification, the auditee must require each applicant to present proof of residency and proof of identity. Condition - During major program testing, auditors noted three exceptions while examining a sample of WIC applications. In each exception, no information was recorded on the application indicating proof of residency or proof of identity. Questioned Costs ? None Cause ? The Health Department staff did not properly record proof of residency or proof of identity on the WIC applications. Effect ? The Health Department could appear in non-compliance with the terms of the federal funding. Recommendation - We recommend the Health Department review its training procedures for intake nurses and emphasize the primary eligibility criteria of the WIC program in completing applications. View of responsible officials and planned corrective actions ? We agree with the finding and have developed a corrective action plan.
Corrective Action Plan The Health Department will review intake procedures related to WIC participants to ensure that all eligibility requirements are properly documented, approved, and reviewed. Responsible Person for Corrective Action Plan Health Department Administrator Implementation Date of Corrective Action Plan November 30, 2020
FAC accepted this audit on May 12, 2019 — management decision was due November 12, 2019.
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