EIN: 376000896
UEI: WBZ4F5PFSZN4
Audited by: Gray Hunter Stenn LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 29, 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 November 29, 2026 (91 days from today).
What is a management decision? →Condition The County departments are comprised of a limited number of employees. The limited number of employees allows for a lack of segregation of duties over accounting transactions. Criteria Accounting duties of authorization, recording, and custodian should be segregated between employees to prevent financial misstatements and the opportunity for fraudulent behavior. Effect With a limited number of employees and a lack of segregation of duties, the County is at a higher risk for errors or misappropriations. Cause The County departments are comprised of a limited number of employees. Recommendation When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Action To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Responsible Parties John Spangler, Fulton County Board Chairman Staci Mayall, County Treasurer Patrick O’Brian, County Clerk
Show full finding ▾Hide full finding ▴Condition The County departments are comprised of a limited number of employees. The limited number of employees allows for a lack of segregation of duties over accounting transactions. Criteria Accounting duties of authorization, recording, and custodian should be segregated between employees to prevent financial misstatements and the opportunity for fraudulent behavior. Effect With a limited number of employees and a lack of segregation of duties, the County is at a higher risk for errors or misappropriations. Cause The County departments are comprised of a limited number of employees. Recommendation When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Action To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Responsible Parties John Spangler, Fulton County Board Chairman Staci Mayall, County Treasurer Patrick O’Brian, County Clerk
Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The increased monitoring will begin December 1, 2025. Responsible Parties John Spangler, Fulton County Board Chairman 257 West Lincoln Street Lewistown, Illinois 61542 (309)547-0901 Staci Mayall, County Treasurer 100 North Main Street Lewistown, Illinois 61542 (309)547-3041 Patrick O’Brian, County Clerk 100 North Main Street Lewistown, Illinois 61542 (309)547-3041
2024-001
FAC accepted this audit on May 23, 2025 — management decision was due November 23, 2025.
Condition The County departments are comprised of a limited number of employees. The limited number of employees allows for a lack of segregation of duties over accounting transactions. Criteria Accounting duties of authorization, recording, and custodian should be segregated between employees to prevent financial misstatements and the opportunity for fraudulent behavior. Effect With a limited number of employees and a lack of segregation of duties, the County is at a higher risk for errors or misappropriations. Cause The County departments are comprised of a limited number of employees. Recommendation When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Action To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Responsible Parties John Spangler, Fulton County Board Chairman Staci Mayall, County Treasurer Patrick O’Brian, County Clerk
Show full finding ▾Hide full finding ▴Condition The County departments are comprised of a limited number of employees. The limited number of employees allows for a lack of segregation of duties over accounting transactions. Criteria Accounting duties of authorization, recording, and custodian should be segregated between employees to prevent financial misstatements and the opportunity for fraudulent behavior. Effect With a limited number of employees and a lack of segregation of duties, the County is at a higher risk for errors or misappropriations. Cause The County departments are comprised of a limited number of employees. Recommendation When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Action To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Responsible Parties John Spangler, Fulton County Board Chairman Staci Mayall, County Treasurer Patrick O’Brian, County Clerk
Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties John Spangler, Fulton County Board Chairman 257 West Lincoln Street Lewistown, Illinois 61542 (309)547-0901 Staci Mayall, County Treasurer 100 North Main Street Lewistown, Illinois 61542 (309)547-3041 Patrick O’Brian, County Clerk 100 North Main Street Lewistown, Illinois 61542 (309)547-3041
2023-001
FAC accepted this audit on May 31, 2024 — management decision was due December 1, 2024.
Condition The County departments are comprised of a limited number of employees. The limited number of employees allows for a lack of segregation of duties over accounting transactions. Criteria Accounting duties of authorization, recording, and custodian should be segregated between employees to prevent financial misstatements and the opportunity for fraudulent behavior. Effect With a limited number of employees and a lack of segregation of duties, the County is at a higher risk for errors or misappropriations. Cause The County departments are comprised of a limited number of employees. Recommendation When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Action To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Responsible Parties John Spangler, Fulton County Board Chairman Staci Mayall, County Treasurer Patrick O’Brian, County Clerk
Show full finding ▾Hide full finding ▴Condition The County departments are comprised of a limited number of employees. The limited number of employees allows for a lack of segregation of duties over accounting transactions. Criteria Accounting duties of authorization, recording, and custodian should be segregated between employees to prevent financial misstatements and the opportunity for fraudulent behavior. Effect With a limited number of employees and a lack of segregation of duties, the County is at a higher risk for errors or misappropriations. Cause The County departments are comprised of a limited number of employees. Recommendation When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Action To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Responsible Parties John Spangler, Fulton County Board Chairman Staci Mayall, County Treasurer Patrick O’Brian, County Clerk
Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties John Spangler, Fulton County Board Chairman 257 West Lincoln Street Lewistown, Illinois 61542 (309)547-0901 Staci Mayall, County Treasurer 100 North Main Street Lewistown, Illinois 61542 (309)547-3041 Patrick O’Brian, County Clerk 100 North Main Street Lewistown, Illinois 61542 (309)547-3041
2022-001
FAC accepted this audit on May 24, 2023 — management decision was due November 24, 2023.
Finding 2022-001 ? Segregation of Duties Condition The County departments are comprised of a limited number of employees. The limited number of employees allows for a lack of segregation of duties over accounting transactions. Criteria Accounting duties of authorization, recording, and custodian should be segregated between employees to prevent financial misstatements and the opportunity for fraudulent behavior. Effect With a limited number of employees and a lack of segregation of duties, the County is at a higher risk for errors or misappropriations. Cause The County departments are comprised of a limited number of employees. Recommendation When a lack of segregation of duties exists, management?s and the County Board?s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Action To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Responsible Parties John Spangler, Fulton County Board Chairman Staci Mayall, County Treasurer Patrick O?Brian, County Clerk
Show full finding ▾Hide full finding ▴Finding 2022-001 ? Segregation of Duties Condition The County departments are comprised of a limited number of employees. The limited number of employees allows for a lack of segregation of duties over accounting transactions. Criteria Accounting duties of authorization, recording, and custodian should be segregated between employees to prevent financial misstatements and the opportunity for fraudulent behavior. Effect With a limited number of employees and a lack of segregation of duties, the County is at a higher risk for errors or misappropriations. Cause The County departments are comprised of a limited number of employees. Recommendation When a lack of segregation of duties exists, management?s and the County Board?s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Action To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Responsible Parties John Spangler, Fulton County Board Chairman Staci Mayall, County Treasurer Patrick O?Brian, County Clerk
Finding 2022-001 ? Segregation of Duties Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties John Spangler, Fulton County Board Chairman 257 West Lincoln Street Lewistown, Illinois 61542 (309)547-0901 Staci Mayall, County Treasurer 100 North Main Street Lewistown, Illinois 61542 (309)547-3041 Patrick O?Brian, County Clerk 100 North Main Street Lewistown, Illinois 61542 (309)547-3041
2021-001
FAC accepted this audit on May 24, 2022 — management decision was due November 24, 2022.
Finding 2021-001 - Segregation of Duties Condition The County departments are comprised of a limited number of employees. The limited number of employees allows for a lack of segregation of duties over accounting transactions. Criteria Accounting duties of authorization, recording, and custodian should be segregated between employees to prevent financial misstatements and the opportunity for fraudulent behavior. Effect With a limited number of employees and a lack of segregation of duties, the County is at a higher risk for errors or misappropriations. Cause The County departments are comprised of a limited number of employees. Recommendation When a lack of segregation of duties exists, management?s and the County Board?s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Action To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Responsible Parties Roger Clark, Fulton County Board Chairman Staci Mayall, County Treasurer Patrick O?Brian, County Clerk
Show full finding ▾Hide full finding ▴Finding 2021-001 - Segregation of Duties Condition The County departments are comprised of a limited number of employees. The limited number of employees allows for a lack of segregation of duties over accounting transactions. Criteria Accounting duties of authorization, recording, and custodian should be segregated between employees to prevent financial misstatements and the opportunity for fraudulent behavior. Effect With a limited number of employees and a lack of segregation of duties, the County is at a higher risk for errors or misappropriations. Cause The County departments are comprised of a limited number of employees. Recommendation When a lack of segregation of duties exists, management?s and the County Board?s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Action To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Responsible Parties Roger Clark, Fulton County Board Chairman Staci Mayall, County Treasurer Patrick O?Brian, County Clerk
Finding 2021-001 ? Segregation of Duties Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties Roger Clark, Fulton County Board Chairman 257 West Lincoln Street Lewistown, Illinois 61542 (309)547-0901 Staci Mayall, County Treasurer 100 North Main Street Lewistown, Illinois 61542 (309)547-3041 Patrick O?Brian, County Clerk 100 North Main Street Lewistown, Illinois 61542 (309)547-3041
2020-001
FAC accepted this audit on June 17, 2021 — management decision was due December 17, 2021.
Finding 2020-001 ? Segregation of Duties Condition The County departments are comprised of a limited number of employees. The limited number of employees allows for a lack of segregation of duties over accounting transactions. Criteria Accounting duties of authorization, recording, and custodian should be segregated between employees to prevent financial misstatements and the opportunity for fraudulent behavior. Effect With a limited number of employees and a lack of segregation of duties, the County is at a higher risk for errors or misappropriations. Cause The County departments are comprised of a limited number of employees. Recommendation When a lack of segregation of duties exists, management?s and the County Board?s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of responsible officials and planned corrective action To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Responsible Parties Roger Clark, Fulton County Board Chairman Staci Mayall, County Treasurer Patrick O?Brian, County Clerk
Show full finding ▾Hide full finding ▴Finding 2020-001 ? Segregation of Duties Condition The County departments are comprised of a limited number of employees. The limited number of employees allows for a lack of segregation of duties over accounting transactions. Criteria Accounting duties of authorization, recording, and custodian should be segregated between employees to prevent financial misstatements and the opportunity for fraudulent behavior. Effect With a limited number of employees and a lack of segregation of duties, the County is at a higher risk for errors or misappropriations. Cause The County departments are comprised of a limited number of employees. Recommendation When a lack of segregation of duties exists, management?s and the County Board?s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of responsible officials and planned corrective action To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Responsible Parties Roger Clark, Fulton County Board Chairman Staci Mayall, County Treasurer Patrick O?Brian, County Clerk
Finding 2020-001 ? Segregation of Duties Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties Roger Clark, Fulton County Board Chairman 100 North Main Street Lewistown, Illinois 61542 (309)547-3041 Staci Mayall, County Treasurer 100 North Main Street Lewistown, Illinois 61542 (309)547-3041 Patrick O?Brian, County Clerk 100 North Main Street Lewistown, Illinois 61542 (309)547-3041
2019-001
FAC accepted this audit on June 16, 2020 — management decision was due December 16, 2020.
The County departments are comprised of a limited number of employees. The limited number of employees allows for a lack of segregation of duties over accounting transactions. Criteria: Accounting duties of authorization, recording, and custodian should be segregated between employees to prevent financial misstatements and the opportunity for fraudulent behavior. Effect: With a limited number of employees and a lack of segregation of duties, the County is at a higher risk for errors or misappropriations. Cause: The County departments are comprised of a limited number of employees. Recommendation: When a lack of segregation of duties exists, management?s and the County Board?s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of responsible officials and planned corrective action: To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Responsible Parties: Patrick O?Brian, Fulton County Board Chairman Staci Mayall, County Treasurer Jennifer Bankert, County Clerk
Show full finding ▾Hide full finding ▴Finding 2019-001 ? Segregation of Duties Condition: The County departments are comprised of a limited number of employees. The limited number of employees allows for a lack of segregation of duties over accounting transactions. Criteria: Accounting duties of authorization, recording, and custodian should be segregated between employees to prevent financial misstatements and the opportunity for fraudulent behavior. Effect: With a limited number of employees and a lack of segregation of duties, the County is at a higher risk for errors or misappropriations. Cause: The County departments are comprised of a limited number of employees. Recommendation: When a lack of segregation of duties exists, management?s and the County Board?s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of responsible officials and planned corrective action: To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Responsible Parties: Patrick O?Brian, Fulton County Board Chairman Staci Mayall, County Treasurer Jennifer Bankert, County Clerk
Finding 2019-001 ? Segregation of Duties Corrective Action Plan: To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date: The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties: Patrick O?Brian, Fulton County Board Chairman 100 North Main Street Lewistown, Illinois 61542 (309)547-3041 Staci Mayall, County Treasurer 100 North Main Street Lewistown, Illinois 61542 (309)547-3041 Jennifer Bankert, County Clerk 100 North Main Street Lewistown, Illinois 61542 (309)547-3041
2018-001
FAC accepted this audit on June 17, 2019 — management decision was due December 17, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on June 6, 2018 — management decision was due December 6, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
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GSA_MIGRATION
2016-002
FAC accepted this audit on May 15, 2017 — management decision was due November 15, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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GSA_MIGRATION
2015-002
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