Rock Island County, Illinois

Assistance Listing Number: 21.027 Program Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: United States Department of Treasury Pass-through Entity: N/A Federal Award Identification Number / Year: N/A / 2023 Criteria: Per CFR section 200.303, "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States or the Internal Control Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)." Condition: Quarterly reports submitted to the United States Department of Treasury are not reviewed by someone other than the original preparer. Cause: The County has not established a formal process of review around reporting for grants received from the United States Department of Treasury. Effect: Eligible expenditure and other information included in the report submissions may include unidentified errors. Questioned Costs: None noted. Context: This represents a systemic matter as a formalized review process for reporting to the United States Department of Treasury does not exist. The sample of reports tested does not represent a statistically valid sample. Recommendation: We recommend the County implement formal, documented review controls around reports submitted to the United States Department of Treasury by someone other than the original preparer prior to submission. Management Response: Management has reviewed the finding and agrees.

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