EIN: 366006600
UEI: W2VMR6ZKNT21
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 28, 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 February 28, 2025, which was (538 days ago).
What is a management decision? →Finding 2023-002 Assistance Listing Number: 14.218 CDBG Entitlement Grants Cluster: Community Development Block Grants/ Entitlement Grants Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Numbers/Years: All Awards / 2017-2023 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act, direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition/Context: The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Effect: Reports were not submitted as required. Questioned Costs: None noted. Cause: The County did not have a process in place to ensure reports were filed. Recommendation: We recommend the County determine responsibility for submitting the reports required by the Transparency Act, prepare the report prospectively, and determine if previous reports should be submitted. Views of Responsible Officials: In response, the County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act.
Finding 2023-002 Condition The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act. Name(s) of Contact Person(s) Responsible for Corrective Action: Melissa Gallagher, Chief Financial Officer Anticipated Completion Date: December 31, 2024
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 20, 2023. 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 February 20, 2024, which was (912 days ago).
What is a management decision? →Finding 2022-001 Assistance Listing Number: 21.027 COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of Treasury Pass-Through Agency: Illinois Department of Commerce and Economic Opportunity Award Numbers/Years: ARPA 21-413010 / 2021-2022 Criteria: According to 2 CFR 200.332, all pass-through entities must ensure that every subaward is clearly identified to the subrecipient as a subaward and include specific award identification data as detailed in the Uniform Guidance. Condition/Context: Out of the three executed subrecipient agreements selected for testing, none of them included the subaward information required by the Uniform Guidance. Our sample was not statistically valid. Effect: Subrecipients may not receive the appropriate subaward information. Questioned Costs: None noted. Cause: The County did not have a process to ensure that the subaward information was included in the subrecipient contracts for this award. Recommendation: We recommend the County develop a template with the required subaward information and share it with the subrecipients of this award program. In addition, this process should be incorporated into the regular subrecipient contracting procedures. Views of Responsible Officials: Lake County acknowledges that subaward information required by the Uniform Guidance was not provided to subrecipients in a separate notice. The County had previously incorporated the information in various clauses of the contracts/agreements with each subrecipient. The County has since developed a single notification form with the required subaward information which it includes with the initial contract and upon any modifications or change orders.
Finding 2022-001 Condition Out of the three executed subrecipient agreements selected for testing, none of them included the subaward information required by the Uniform Guidance. Corrective Action Plan Corrective Action Planned: Lake County acknowledges that subaward information required by the Uniform Guidance was not provided to subrecipients in a separate notice. The County had previously incorporated the information in various clauses of the contracts/agreements with each subrecipient. The County has since developed a single notification form with the required subaward information which it includes with the initial contract and upon any modifications or change orders. Name(s) of Contact Person(s) Responsible for Corrective Action: Melissa Gallagher, Deputy Finance Director Anticipated Completion Date: August 31, 2023
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 15, 2022. 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 15, 2023, which was (1254 days ago).
What is a management decision? →Finding 2021-001 Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended November 30, 2021. Finding: The County?s fiscal year 2021 Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition: The Single Audit package for the County?s year ended November 30, 2021 should have been submitted to the Federal Audit Clearinghouse by August 31, 2022. Cause: The audit was not completed until September 2022 due to challenges related to the adoption of GASB Statement No. 84, Fiduciary Activities. Effect or potential effect: Noncompliance with the requirements of the Uniform Guidance. Questioned costs: None Context: The November 30, 2021 Single Audit package. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend the County file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Identifying Number: 2021-001 Finding: The County?s fiscal year 2021 Single Audit Package was not submitted to the Federal Clearinghouse within the required time period. Status: Corrective action in progress. Corrective Action: Lake County acknowledges that there were challenges in completing the financial close out of Fiscal Year 2021. Several one-time factors, primarily around staffing shortages and new staff performing year end functions for the first time, resulted in the delay. It is not anticipated that this will repeat in future years. As staff have increased familiarity with the process, routine reconciliations of federal expenditures are undertaken to ease the year end burden. Person Responsible for Implementation: Melissa Gallagher, Deputy Finance Director, Finance Department Anticipated Completion Date: September 30, 2022
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 9, 2018. 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 9, 2019, which was (2780 days ago).
What is a management decision? →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.
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