EIN: 376001345
UEI: M6KKG4J8FZJ8
Audited by: SCHEFFEL BOYLE
Oversight agency: 21 [Department of the Treasury]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 18, 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 September 18, 2026 (6 days from today).
What is a management decision? →FAC accepted this audit on April 22, 2025 — management decision was due October 22, 2025.
FAC accepted this audit on June 5, 2024 — management decision was due December 5, 2024.
In reviewing the submitted annual expenditure report during compliance testing, it was determined the County's report submitted for April 1st, 2022 - March 31, 2023 included costs that were recorded by the County during the month of April 2023. Questioned Cost: None. Effect: The submitted annual expenditure report was overstated. During testing it was determined that there were no questioned costs found, as all expenses were allowable, only reported in the wrong period. Cause: Management inadvertently included expenses from the month of April 2023 during the submission of their April 1st, 2022 - March 31st, 2023 annual expenditure report. Recommendation: Management should ensure that all expenditures reported on the annual report occur between the period of April 1st - March 31st of the reporting year. Management's Response: Management will perform a reconciliation between the general ledger and the expenditure report prior to submitting the final annual expenditure report.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: The County was required to complete an annual project and expenditure report, that would include expenses between the period April 1st, 2022 – March 31st, 2023, due by April 30, 2023. Condition: In reviewing the submitted annual expenditure report during compliance testing, it was determined the County's report submitted for April 1st, 2022 - March 31, 2023 included costs that were recorded by the County during the month of April 2023. Questioned Cost: None. Effect: The submitted annual expenditure report was overstated. During testing it was determined that there were no questioned costs found, as all expenses were allowable, only reported in the wrong period. Cause: Management inadvertently included expenses from the month of April 2023 during the submission of their April 1st, 2022 - March 31st, 2023 annual expenditure report. Recommendation: Management should ensure that all expenditures reported on the annual report occur between the period of April 1st - March 31st of the reporting year. Management's Response: Management will perform a reconciliation between the general ledger and the expenditure report prior to submitting the final annual expenditure report.
Condition: In reviewing the submitted annual expenditure report during compliance testing, it was determined the County's report submitted for April 1st, 2022 - March 31, 2023 included costs that were recorded by the County during the month of April 2023. Plan: To avoid this compliance finding management will perform a reconciliation between the general ledger and the expenditure report prior to submitting the final annual expenditure report. Anticipated Date of Completion: Going Forward. Name of Contact Person(s): Pete Duncan, County Clerk. Management Response: Management will perform a reconciliation between the general ledger and the expenditure report prior to submitting the final annual expenditure report.
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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