Bond County

EIN: 376000405

UEI: PENNFWC1NSH5

Data as of August 26, 2026

Bond County7 audit years3 findings1 repeat
7
Audit Years
3
Total Findings
1
Repeat Findings

FY 2021-11-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on September 11, 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 11, 2023 (1265 days ago).

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2021-003
Subrecipient Monitoring
REPEAT

During the audit, we noted that the County did not oversee that the Senior Center was filing required expenditure reports with Illinois Department of Transportation. Context: The County did not monitor that the Senior Center filed required monthly expenditure reports with the Illinois Department of Transportation timely. The Senior Center was required to file monthly report 15 days after month end starting December 15, 2020. The Senior Center filed all monthly reports in May 2021 resulting in the reports being 2 months to 5 months late. Effect: The County was not in compliance with subrecipient monitoring over the Senior Center's filing requirements. Cause: This was a new COVID-19 grant in 2020 and the County was unaware of the filing requirements. Recommendation: Conduct subrecipient monitoring activities as required in the Code of Federal Regulations. Follow up on any activities that the subrecipient is not performing as required. Management Response: The County plans to request copies of grant documents and expenditure reports in the future.

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Criteria: As outlined in Title 2, Subtitle B of the Code of Federal Regulations, grantees must do post-award monitoring of a subrecipient's activities to ensure that the subrecipient carries the program under this award, is using the funds for authorized purposes, an the subrecipient performance is in compliance with applicable Federal regulations. Condition: During the audit, we noted that the County did not oversee that the Senior Center was filing required expenditure reports with Illinois Department of Transportation. Context: The County did not monitor that the Senior Center filed required monthly expenditure reports with the Illinois Department of Transportation timely. The Senior Center was required to file monthly report 15 days after month end starting December 15, 2020. The Senior Center filed all monthly reports in May 2021 resulting in the reports being 2 months to 5 months late. Effect: The County was not in compliance with subrecipient monitoring over the Senior Center's filing requirements. Cause: This was a new COVID-19 grant in 2020 and the County was unaware of the filing requirements. Recommendation: Conduct subrecipient monitoring activities as required in the Code of Federal Regulations. Follow up on any activities that the subrecipient is not performing as required. Management Response: The County plans to request copies of grant documents and expenditure reports in the future.

Corrective Action Plan

Condition: The County did not oversee that the Senior Center was filing required expenditure reports with the Illinois Department of Transportation. Plan: To obtain grant reports and request copies of filed expenditure reports from the Senior Center to monitor their compliance with grant requirements. Anticipated Date of Completion: November 30, 2022; Name of Contact Person: Colleen Camp, Treasurer; Management Response: The County plans to request copies of grant documents and expenditure reports in the future.

Prior Finding References

2020-003

About Subrecipient Monitoring →

FY 2020-11-30

FAC accepted this audit on August 30, 2021 — management decision was due March 2, 2022.

2020-003
Subrecipient Monitoring

During the audit, we noted that the County did not oversee that the Senior Center was filing required expenditure reports with Illinois Department of Transportation. Context: The County did not monitor that the Senior Center filed required monthly expenditure reports with the Illinois Department of Transportation timely. The Senior Center was required to file monthly reports 15 days after month end starting April 15, 2020. The Senior Center filed all monthly reports in May 2021 resulting in the reports being 5 months to 13 months late. Effect: The County was not in compliance with subrecipient monitoring over the Senior Center's filing requirements. Cause: This is a new COVID-19 grant and the County was unaware of the filing requirements. Recommendation: Conduct subrecipient monitoring activities as required by the Code of Federal Regulations. Follow up on any activities that the subrecipient is not performing as required. Management response: The County plans to request copies of grant documents and expenditure reports in the future.

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Full finding narrative

Criteria: As outlined in Title 2, Subtitle B of the Code of Federal Regulations, grantees must do post-award monitoring of a subrecipient's activities to ensure that the subrecipient carries the program under this award, is using the funds for authorized purposes, and the subrecipient performance is in compliance with applicable Federal regulations. Condition: During the audit, we noted that the County did not oversee that the Senior Center was filing required expenditure reports with Illinois Department of Transportation. Context: The County did not monitor that the Senior Center filed required monthly expenditure reports with the Illinois Department of Transportation timely. The Senior Center was required to file monthly reports 15 days after month end starting April 15, 2020. The Senior Center filed all monthly reports in May 2021 resulting in the reports being 5 months to 13 months late. Effect: The County was not in compliance with subrecipient monitoring over the Senior Center's filing requirements. Cause: This is a new COVID-19 grant and the County was unaware of the filing requirements. Recommendation: Conduct subrecipient monitoring activities as required by the Code of Federal Regulations. Follow up on any activities that the subrecipient is not performing as required. Management response: The County plans to request copies of grant documents and expenditure reports in the future.

Corrective Action Plan

Condition: The County did not oversee that the Senior Center was filing required expenditure reports with the Illinois Department of Transportation. Plan: To obtain grant reports and request copies of filed expenditures reports from the Senior Center to monitor their compliance with grant expenditures. Anticipated date of completion: November 30, 2021. Name of Contract Person: Colleen Camp, Treasurer. Management response: The County plans to request copies of grant documents and expenditure reports in the future.

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FY 2017-11-30

FAC accepted this audit on August 13, 2018 — management decision was due February 13, 2019.

2017-003
Cost Allowability

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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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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