County of Winnebago, Illinois

Program CFDA Number and Title: 10.557 ? Special Supplemental Nutrition Program for Women, Infants and Children Federal Grantor: U.S. Department of Agriculture Pass-through Entity: Illinois Department of Human Services Federal Award Nos.: FCSXQ01114 Criteria: Uniform Guidance requires internal controls over compliance to be in place and functioning, such as review and approval of reimbursement requests by a knowledgable individual other than the preparer. Condition/Context: One of three reimbursement requests tested during the reporting period was not reviewed by an individual other than the preparer. This is not a statistically valid sample. Cause: Subsequent to the initial preparation of the financial reports, the County should perform and document the review and approval of these reports by another individual, prior to submission to the Illinois Department of Health Services. Without this control in place, inaccurate reimbursement reports may be submitted. Effect: Due to the lack of appropriate review and approval of the required financial reports, federal funds may be over-reimbursed or contain significant clerical errors. Questioned Costs: None noted. Recommendation: We recommend the County document the review and approval of financial reports by a knowledgeable individual independent of the initial report preparation. Management?s Response: The condition above occurred due to a combination of factors. The Finance Director at the time was retiring shortly after a suitable replacement was hired. In the interim, he chose not to hire additional financial support staff. The staff responsible for preparation of the reimbursement was out on maternity leave and the one other staff member was not trained in preparing reimbursement requests. The Finance Director chose to prepare and review the form himself rather than file untimely. We are currently staffed to have additional preparers in the event someone should be on leave. As a matter of procedure if the Finance Director is again forced to prepare these forms, documentation will be provided and a review will be submitted for the Public Health Administrator to perform an independent review.

FINDING 2019-001: 10.557 SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS AND CHILDREN Program CFDA Number and Title: 10.557 ? Special Supplemental Nutrition Program for Women, Infants and Children Federal Grantor: U.S. Department of Agriculture Pass-through Entity: Illinois Department of Human Services Federal Award Nos.: FCSXQ01114 Criteria: Uniform Guidance requires internal controls over compliance to be in place and functioning, such as review and approval of reimbursement requests by a knowledgable individual other than the preparer. Condition/Context: One of three reimbursement requests tested during the reporting period was not reviewed by an individual other than the preparer. This is not a statistically valid sample. Cause: Subsequent to the initial prepartation of the financial reports, the County should perform and document the review and approval of these reports by another individual, prior to submission to the Illinios Department of Health Services. Without this control in place, inaccurate reimbursement reports may be submitted. Effect: Due to the lack of appropriate review and approval of the required financial reports, federal funds may be over-reimbursed or contain significant clerfical errors Questioned Costs: None noted Recommendation: We recommend the County document the review and approval of financial reports by a knowledgeable individual independent of the initial report preparation. Management?s Response: The condition above occurred due to a combination of factors. The Finance Director at the time was retiring shortly after a suitable replacement was hired. In the interim he chose not to hire additional financial support staff. The staff responsible for preparation of the reimbursement was out on maternity leave and the one other staff member was not trained in preparing reimbursement requests. The Finance Director chose to prepare and review the form himself rather than file untimely. We are currently staffed to have additional preparers in the event someone should be on leave. As a matter of procedure if the Finance Director is again forced to prepare these forms, documentation will be provided and a review will be submitted for the Public Health Administrator to perform an independent review.