EIN: 371212522
UEI: HJTRASVANTM5
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 20, 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 October 20, 2026 (57 days from today).
What is a management decision? →During our testing of five entities the County entered covered transactions with, we noted the County was not able to provide sufficient evidence of verification for three of five of the entities before initiating the transactions. Questioned Costs: None Context: We noted this condition in three out of five vendors tested. Effect: Noncompliance could lead to entering into a transactions with a suspended or debarred entity and potential loss of funding. Cause: The County was unaware of the specific requirement for the related grant in the prior year, and contracts carried over into current year. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2024-004. Recommendation: We recommend the County review its policies and procedures to adequately document the verification of entities it enters into covered transactions with as not being suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding. The Finance Committee will review and update the County Purchasing Ordinance to include language to address this issue.
Show full finding ▾Hide full finding ▴Finding No. 2025-004 – Suspension and Debarment Federal agency: US Treasury Federal program title: Covid 19 – State and Local Fiscal Recovery Fund Listing Number: 21.027 Pass-Through Agency: N/A Award Period: March 3, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control and Other Matter Criteria or Specific Requirement: The Federal Register 79 FR 75879 states a participant in a covered transaction with an entity at a lower tier must verify that the entity is not suspended or debarred or otherwise excluded from participating in the transactions. Condition: During our testing of five entities the County entered covered transactions with, we noted the County was not able to provide sufficient evidence of verification for three of five of the entities before initiating the transactions. Questioned Costs: None Context: We noted this condition in three out of five vendors tested. Effect: Noncompliance could lead to entering into a transactions with a suspended or debarred entity and potential loss of funding. Cause: The County was unaware of the specific requirement for the related grant in the prior year, and contracts carried over into current year. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2024-004. Recommendation: We recommend the County review its policies and procedures to adequately document the verification of entities it enters into covered transactions with as not being suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding. The Finance Committee will review and update the County Purchasing Ordinance to include language to address this issue.
There is no disagreement with the audit finding. The Finance Committee will review and update the County Purchasing Ordinance to include language to address this issue.
2024-004
During our testing, we noted the County did not have internal controls designed to ensure compliance with federal procurement requirements. Questioned Costs: None Context: We noted this condition in 2 out of 5 contracts tested. The 2 contracts should have gone through the competitive procurement process, but there was no supporting evidence that this took place. In effect, these contracts were noncompetitive procurements. Effect: Noncompliance could lead to loss of funding. Cause: The County was unaware of the specific requirement for the related grant before entering into agreements. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County review its policies and procedures to adequately document procurement transactions and follow applicable procurement policies. Views of Responsible Officials: There is no disagreement with the audit finding. The Finance Committee will review and update the County Purchasing Ordinance to include language to address this issue.
Show full finding ▾Hide full finding ▴Finding No. 2025-005 – Procurement Federal agency: US Treasury Federal program title: Covid 19 – State and Local Fiscal Recovery Fund Listing Number: 21.027 Pass-Through Agency: N/A Award Period: March 3, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control and Other Matter Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement. The County should have internal controls designed to ensure compliance with those provisions. The County is required to have documentation and follow procurement requirements including obtaining price or rate quotations from an adequate number of qualified sources for small purchases and sealed bids. Condition: During our testing, we noted the County did not have internal controls designed to ensure compliance with federal procurement requirements. Questioned Costs: None Context: We noted this condition in 2 out of 5 contracts tested. The 2 contracts should have gone through the competitive procurement process, but there was no supporting evidence that this took place. In effect, these contracts were noncompetitive procurements. Effect: Noncompliance could lead to loss of funding. Cause: The County was unaware of the specific requirement for the related grant before entering into agreements. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County review its policies and procedures to adequately document procurement transactions and follow applicable procurement policies. Views of Responsible Officials: There is no disagreement with the audit finding. The Finance Committee will review and update the County Purchasing Ordinance to include language to address this issue.
There is no disagreement with the audit finding. The Finance Committee will review and update the County Purchasing Ordinance to include language to address this issue.
FAC accepted this audit on April 11, 2025 — management decision was due October 11, 2025.
During our testing of 6 entities the County entered covered transactions with, we noted the County was not able to provide sufficient evidence of verification for 3 of 6 of the entities before initiating the transactions. Questioned Costs: None Context: We noted this condition in 3 out of 6 vendors tested. Effect: Noncompliance could lead to loss of funding. Cause: The County was unaware of the specific requirement for the related grant in the prior year, and contracts carried over into current year. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2023-004. Recommendation: We recommend the County review its policies and procedures to adequately document the verification of entities it enters covered transactions with as not being suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Finding No. 2024-004 – Suspension and Debarment Federal agency: US Treasury Federal program title: Covid 19 – State and Local Fiscal Recovery Fund Listing Number: 21.027 Pass-Through Agency: N/A Award Period: March 3, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control and Other Matter Criteria or Specific Requirement: The Federal Register 79 FR 75879 states a participant in a covered transaction with an entity at a lower tier must verify that the entity is not suspended or debarred or otherwise excluded from participating in the transactions. Condition: During our testing of 6 entities the County entered covered transactions with, we noted the County was not able to provide sufficient evidence of verification for 3 of 6 of the entities before initiating the transactions. Questioned Costs: None Context: We noted this condition in 3 out of 6 vendors tested. Effect: Noncompliance could lead to loss of funding. Cause: The County was unaware of the specific requirement for the related grant in the prior year, and contracts carried over into current year. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2023-004. Recommendation: We recommend the County review its policies and procedures to adequately document the verification of entities it enters covered transactions with as not being suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding.
The County will ensure that businesses are registered and in good standing with SAM.gov prior to entering any contracts over $25,000.
2023-004
FAC accepted this audit on April 11, 2024 — management decision was due October 11, 2024.
During our testing of 5 entities the County entered covered transactions with, we noted the County was not able to provide sufficient evidence of verification of any of the entities before initiating the transactions. Questioned costs: None Context: We noted this condition in 5 out of 5 vendors tested. Effect: Noncompliance could lead to loss of funding. Cause: The County was unaware of the specific requirement for the related grant. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend the County review its policies and procedures to adequately document the verification of entities it enters covered transactions with as not being suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Finding No. 2024-004 – Suspension and Debarment Federal agency: US Treasury Federal program title: Covid 19 – State and Local Fiscal Recovery Fund Listing Number: 21.027 Pass-Through Agency: N/A Award Period: March 3, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control and Other Matter Criteria or Specific Requirement: The Federal Register 79 FR 75879 states a participant in a covered transaction with an entity at a lower tier must verify that the entity is not suspended or debarred or otherwise excluded from participating in the transactions. Condition: During our testing of 5 entities the County entered covered transactions with, we noted the County was not able to provide sufficient evidence of verification of any of the entities before initiating the transactions. Questioned costs: None Context: We noted this condition in 5 out of 5 vendors tested. Effect: Noncompliance could lead to loss of funding. Cause: The County was unaware of the specific requirement for the related grant. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend the County review its policies and procedures to adequately document the verification of entities it enters covered transactions with as not being suspended or debarred. Views of responsible officials: There is no disagreement with the audit finding.
The County will ensure that businesses are registered and in good standing with SAM.gov prior to entering any contracts over $25,000.
FAC accepted this audit on April 12, 2022 — management decision was due October 12, 2022.
During our testing of payroll expenditures, we noted an instance in which costs claimed for reimbursement was less than the costs actually incurred by the County. Questioned costs: None Context: We noted this condition in 1 out of 35 payroll expenditures tested. Effect: Ineffective controls over recording of grant expenditures could lead to errors in reimbursement requests. Cause: The preventative control failed in this instance. This was an oversight by management when submitting the reimbursement request. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend proper oversight over reimbursement request to ensure expenditures reported agree to the expenditures incurred. Views of responsible officials: The County corrected this issue in the next quarterly reimbursement request.
Show full finding ▾Hide full finding ▴Finding No. 2021-004 ? Allowable Costs Federal agency: Department of Health and Human Services Federal program title: Epidemiology and Laboratory Capacity for Infectious Diseases Listing Number: 93.323 Pass-Through Agency: Illinois Department of Public Health 05180196H Award Period: June 1, 2020 through March 31, 2022 Type of Finding: Significant Deficiency in Internal Control Criteria or specific requirement: Claims for reimbursement should be derived from expenditures incurred. Condition: During our testing of payroll expenditures, we noted an instance in which costs claimed for reimbursement was less than the costs actually incurred by the County. Questioned costs: None Context: We noted this condition in 1 out of 35 payroll expenditures tested. Effect: Ineffective controls over recording of grant expenditures could lead to errors in reimbursement requests. Cause: The preventative control failed in this instance. This was an oversight by management when submitting the reimbursement request. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend proper oversight over reimbursement request to ensure expenditures reported agree to the expenditures incurred. Views of responsible officials: The County corrected this issue in the next quarterly reimbursement request.
The County corrected this issue in the next quarterly request.
During our testing of reimbursement requests & indirect costs, we noted that the accounting records indicated more expenditures incurred than what was requested for reimbursement. Questioned costs: None Context: We noted this condition in 1 out of 1 report and indirect costs tested. Effect: Ineffective controls over recording of grant expenditures could lead to errors in reimbursement requests. Cause: The preventative control failed in this instance. This was an oversight by management when submitting the reimbursement request. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend proper oversight over reimbursement request to ensure expenditures reported agree to the expenditures incurred. Views of responsible officials: The County corrected this issue in the next quarterly reimbursement request.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Treasury Federal program title: Coronavirus Relief Fund Listing Number: 21.019 Pass-Through Agency: Illinois Department of Public Health 05180196H Award Period: June 1, 2020 through March 31, 2022 Type of Finding: Significant Deficiency in Internal Control Criteria or specific requirement: Reimbursements requests and indirect costs should reconcile to the accounting records. Condition: During our testing of reimbursement requests & indirect costs, we noted that the accounting records indicated more expenditures incurred than what was requested for reimbursement. Questioned costs: None Context: We noted this condition in 1 out of 1 report and indirect costs tested. Effect: Ineffective controls over recording of grant expenditures could lead to errors in reimbursement requests. Cause: The preventative control failed in this instance. This was an oversight by management when submitting the reimbursement request. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend proper oversight over reimbursement request to ensure expenditures reported agree to the expenditures incurred. Views of responsible officials: The County corrected this issue in the next quarterly reimbursement request.
The County corrected this issue in the next quarterly reimbursement request.
During our testing of reports, we noted the reports were not reviewed by someone within the County. The County?s controls over compliance are outsourced to an external party. Questioned costs: None Context: We noted this condition in 2 out of 2 performance reports and 2 out of 2 in periodic financial reports. Effect: The County may not catch errors in grant reporting in which it is responsible for. Cause: The County?s controls over compliance are outsourced to an external party. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend the County implement an internal control to review the work performed by the external party. Views of responsible officials: The County will review its processes to ensure an internal control is implemented.
Show full finding ▾Hide full finding ▴Federal agency: Department of Housing and Urban Development Federal program title: Community Development Grant Listing Number: 14.228 Pass-Through Agency: Illinois Department of Commerce & Economic Opportunity 18-248651 Award Period: October 1, 2020 through September 30, 2022 Type of Finding: Significant Deficiency in Internal Control Criteria or specific requirement: The County is required to have an internal control over compliance of reporting. Condition: During our testing of reports, we noted the reports were not reviewed by someone within the County. The County?s controls over compliance are outsourced to an external party. Questioned costs: None Context: We noted this condition in 2 out of 2 performance reports and 2 out of 2 in periodic financial reports. Effect: The County may not catch errors in grant reporting in which it is responsible for. Cause: The County?s controls over compliance are outsourced to an external party. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend the County implement an internal control to review the work performed by the external party. Views of responsible officials: The County will review its processes to ensure an internal control is implemented.
The County will review its processes to ensure an internal control is implemented.
FAC accepted this audit on April 7, 2021 — management decision was due October 7, 2021.
During our testing, we noted an instance in which one quarterly report was submitted 71 days late. Questioned costs: None Context: We noted this condition in 1 out of 1 report tested. Effect: The County was not compliant with the requirements for timely reporting set forth in the grant agreement. Cause: Late reporting is due to limited staffing during a time demanding and ever-changing pandemic that has continued to evolve over the course of the last year. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend the County review its control procedures over reporting to ensure timely reporting. Views of responsible officials: The County will review its processes to ensure timely reporting. Contact Person: Hillary Aggertt, Health Department Administrator
Show full finding ▾Hide full finding ▴Finding No. 2020-004 ? Reporting Federal agency: U.S. Department of Treasury Federal program title: Coronavirus Relief Fund CFDA Number: 21.019 Pass-Through Agency: Illinois Department of Public Health 05180196H Award Period: June 1, 2020 through May 31, 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Grantor requires that the Grantee submit quarterly financial reports within 30 calendar days following the end of the quarter. Condition: During our testing, we noted an instance in which one quarterly report was submitted 71 days late. Questioned costs: None Context: We noted this condition in 1 out of 1 report tested. Effect: The County was not compliant with the requirements for timely reporting set forth in the grant agreement. Cause: Late reporting is due to limited staffing during a time demanding and ever-changing pandemic that has continued to evolve over the course of the last year. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend the County review its control procedures over reporting to ensure timely reporting. Views of responsible officials: The County will review its processes to ensure timely reporting. Contact Person: Hillary Aggertt, Health Department Administrator
The County will review its processes to ensure timely reporting.
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