EIN: 376001498
UEI: CRNSBL4XX2K9
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 18, 2024. 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 January 18, 2025 (585 days ago).
What is a management decision? →Condition Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions. Criteria Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles. Effect As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period. 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 Kenneth Walker, Mason County Board Chairman Cari Meeker, County Treasurer Curt Jibben, County Health Department Administrator
Show full finding ▾Hide full finding ▴Condition Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions. Criteria Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles. Effect As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period. 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 Kenneth Walker, Mason County Board Chairman Cari Meeker, County Treasurer Curt Jibben, County Health Department Administrator
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 Kenneth Walker, Mason County Board Chairman 125 North Plum Havana, Illinois 62644 (309)543-3359 Cari Meeker, County Treasurer 125 North Plum Havana, Illinois 62644 (309)543-3359 Curt Jibben, County Health Department Administrator 1002 East Laurel Ave. Havana, Illinois 62644 (309)210-0110
2022-001
Condition The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP). Criteria Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP. Effect The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls. Finding 2023-002 – Financial Statement Preparation (Continued) Cause The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures. Recommendation Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Action The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications. Responsible Parties Cari Meeker, County Treasurer
Show full finding ▾Hide full finding ▴Condition The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP). Criteria Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP. Effect The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls. Finding 2023-002 – Financial Statement Preparation (Continued) Cause The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures. Recommendation Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Action The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications. Responsible Parties Cari Meeker, County Treasurer
Corrective Action Plan The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications. However, the County will continue to review and approve the annual financial statements and related footnote disclosures. Anticipated Completion Date The County is not in a financial position to provide additional training or hire additional employees. Management’s annual review and approval of the financial statements has already begun. Responsible Parties Cari Meeker, County Treasurer 125 North Plum Havana, Illinois 62644 (309)543-3359
2022-002
FAC accepted this audit on June 26, 2023 — management decision was due December 26, 2023.
Condition Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions. Criteria Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles. Effect As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period. 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 Kenneth Walker, Mason County Board Chairman Cari Meeker, County Treasurer Curt Jibben, County Health Department Administrator
Show full finding ▾Hide full finding ▴Condition Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions. Criteria Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles. Effect As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period. 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 Kenneth Walker, Mason County Board Chairman Cari Meeker, County Treasurer Curt Jibben, County Health Department Administrator
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 Kenneth Walker, Mason County Board Chairman 125 North Plum Havana, Illinois 62644 (309)543-3359 Cari Meeker, County Treasurer 125 North Plum Havana, Illinois 62644 (309)543-3359 Curt Jibben, County Health Department Administrator 1002 East Laurel Ave. Havana, Illinois 62644 (309)210-0110
2021-001
Condition The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP). Criteria Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP. Effect The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County?s internal controls. Cause The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures. Recommendation Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Action The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications. Responsible Parties Cari Meeker, County Treasurer
Show full finding ▾Hide full finding ▴Condition The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP). Criteria Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP. Effect The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County?s internal controls. Cause The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures. Recommendation Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Action The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications. Responsible Parties Cari Meeker, County Treasurer
Corrective Action Plan The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications. However, the County will continue to review and approve the annual financial statements and related footnote disclosures. Anticipated Completion Date The County is not in a financial position to provide additional training or hire additional employees. Management?s annual review and approval of the financial statements has already begun. Responsible Parties Cari Meeker, County Treasurer 125 North Plum Havana, Illinois 62644 (309)543-3359
2021-002
FAC accepted this audit on August 29, 2022 — management decision was due March 1, 2023.
Condition Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions. Criteria Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles. Effect As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period. 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 Kenneth Walker, Mason County Board Chairman Cari Meeker, County Treasurer Curt Jibben, County Health Department Administrator
Show full finding ▾Hide full finding ▴Condition Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions. Criteria Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles. Effect As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period. 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 Kenneth Walker, Mason County Board Chairman Cari Meeker, County Treasurer Curt Jibben, County Health Department Administrator
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 Kenneth Walker, Mason County Board Chairman 125 North Plum Havana, Illinois 62644 (309)543-3359 Cari Meeker, County Treasurer 125 North Plum Havana, Illinois 62644 (309)543-3359 Curt Jibben, County Health Department Administrator 1002 East Laurel Ave. Havana, Illinois 62644 (309)210-0110
2020-001
Condition The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP). Criteria Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP. Effect The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County?s internal controls. Cause The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures. Recommendation Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Action The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications. Responsible Parties Cari Meeker, County Treasurer
Show full finding ▾Hide full finding ▴Condition The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP). Criteria Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP. Effect The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County?s internal controls. Cause The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures. Recommendation Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Action The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications. Responsible Parties Cari Meeker, County Treasurer
Corrective Action Plan The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications. However, the County will continue to review and approve the annual financial statements and related footnote disclosures. Anticipated Completion Date The County is not in a financial position to provide additional training or hire additional employees. Management?s annual review and approval of the financial statements has already begun. Responsible Parties Cari Meeker, County Treasurer 125 North Plum Havana, Illinois 62644 (309)543-3359
2020-002
FAC accepted this audit on August 15, 2021 — management decision was due February 15, 2022.
Condition Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions. Criteria Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles. Effect As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period. 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 Kenneth Walker, Mason County Board Chairman Cari Meeker, County Treasurer Curt Jibben, County Health Department Administrator
Show full finding ▾Hide full finding ▴Condition Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions. Criteria Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles. Effect As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period. 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 Kenneth Walker, Mason County Board Chairman Cari Meeker, County Treasurer Curt Jibben, County Health Department Administrator
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 Kenneth Walker, Mason County Board Chairman 125 North Plum Havana, Illinois 62644 (309)543-3359 Cari Meeker, County Treasurer 125 North Plum Havana, Illinois 62644 (309)543-3359 Curt Jibben, County Health Department Administrator 1002 East Laurel Ave. Havana, Illinois 62644 (309)210-0110
Condition The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP). Criteria Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP. Effect The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County?s internal controls. Cause The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures. Recommendation Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Action The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications. Responsible Parties Cari Meeker, County Treasurer
Show full finding ▾Hide full finding ▴Condition The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP). Criteria Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP. Effect The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County?s internal controls. Cause The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures. Recommendation Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Action The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications. Responsible Parties Cari Meeker, County Treasurer
Corrective Action Plan The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications. However, the County will continue to review and approve the annual financial statements and related footnote disclosures. Anticipated Completion Date The County is not in a financial position to provide additional training or hire additional employees. Management?s annual review and approval of the financial statements has already begun. Responsible Parties Cari Meeker, County Treasurer 125 North Plum Havana, Illinois 62644 (309)543-3359
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