EIN: 376001625
UEI: ZAK4V9264D13
Audited by: CliftonLarsonAllen 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 April 22, 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 22, 2026 (52 days from today).
What is a management decision? →During our testing, we noted the County, specifically the Sunny Acres Nursing Home, was not able to provide documentation that their reports were reviewed and approved prior to submission. Also, it was noted that the County did not submit a required report. Questioned costs: None Context: During our testing, we noted the County was not able to provide documentation that their reports were reviewed and approved prior to submission. Also, it was noted that the County did not submit 2 of 4 required reports tested. Cause: The County could not provide documentation that their reports were reviewed and approved prior to submission. Also, the required quarterly performance reports due February 15, 2023 and May 15, 2023 were not submitted. The County was unaware of these requirements related to the grant. Repeat finding: Yes, 2022-004 Effect: Internal controls over federal program reporting were not operating effectively, increasing the risk that required federal reports were inaccurate, incomplete, or not submitted in accordance with federal requirements. Recommendation: We recommend that the County review and approve reports prior to submission, with that review documented, and submit all required reports on a timely basis. Views of responsible officials: Effective 4/17/2026, the Menard County Board of Commissioners will review and approve all financial and performance reports prior to submission to both State and Federal funding sources.
Show full finding ▾Hide full finding ▴2023 – 004 Reporting Federal agency: U.S. Treasury Department Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) FALN Number: 21.027 Federal Award Identification Number: CPAP000000381538 Pass Through Agency: Illinois Department of Healthcare and Family Services Pass Through Entity Identifying Number: ARPA230282 Award Period: March 2021 through December 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Criteria or specific requirement: For the SLFRF program, the County is required to submit certain financial and performance reports. Condition: During our testing, we noted the County, specifically the Sunny Acres Nursing Home, was not able to provide documentation that their reports were reviewed and approved prior to submission. Also, it was noted that the County did not submit a required report. Questioned costs: None Context: During our testing, we noted the County was not able to provide documentation that their reports were reviewed and approved prior to submission. Also, it was noted that the County did not submit 2 of 4 required reports tested. Cause: The County could not provide documentation that their reports were reviewed and approved prior to submission. Also, the required quarterly performance reports due February 15, 2023 and May 15, 2023 were not submitted. The County was unaware of these requirements related to the grant. Repeat finding: Yes, 2022-004 Effect: Internal controls over federal program reporting were not operating effectively, increasing the risk that required federal reports were inaccurate, incomplete, or not submitted in accordance with federal requirements. Recommendation: We recommend that the County review and approve reports prior to submission, with that review documented, and submit all required reports on a timely basis. Views of responsible officials: Effective 4/17/2026, the Menard County Board of Commissioners will review and approve all financial and performance reports prior to submission to both State and Federal funding sources.
Effective 4/17/2026, the Menard County Board of Commissioners will review and approve all financial and performance reports prior to submission to both State and Federal funding sources.
2022-004
During our testing, we noted the County did not have internal controls designed to ensure compliance with federal suspension and debarment requirements. 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 suspension and debarment. The County should have internal controls designed to ensure compliance with those provisions. The County is also required to verify an entity is not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the County did not follow suspension and debarment requirements for 5 of 5 items tested. Cause: The County does not have a policy in place that clearly addresses compliance with federal grant requirements per the Uniform Guidance. Effect: The County lacked reasonable assurance of compliance with suspension and debarment requirements; however, no instances of awards to suspended or debarred parties were identified during audit testing. Repeat finding: Yes, 2022-005 Recommendation: We recommend the County review the federal procurement requirements outlined in the federal Uniform Guidance and create a written policy to address federal compliance requirements. Additionally, we recommend a designated individual at the County ensures purchases made with federal grant funding comply with federal procurement requirements by type of procurement (micropurchase, small purchase, sole-source, etc.) and also suspension and debarment requirements. Views of responsible officials: The Menard County Treasurer will provide appropriate in-house training for federal procurement requirements as relayed in the Uniform Guidance. A written policy will be created and adhered to addressing federal compliance requirements with suspension and debarment requirements.
Show full finding ▾Hide full finding ▴2023 – 005 Suspension & Debarment Federal agency: U.S. Treasury Department Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds FALN Number: 21.027 Federal Award Identification Number: CPAP000000381538 Award Period: March 2021 through December 2024 Type of Finding: • Material Weakness in Internal Control Over Compliance • Other Matters Condition: During our testing, we noted the County did not have internal controls designed to ensure compliance with federal suspension and debarment requirements. 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 suspension and debarment. The County should have internal controls designed to ensure compliance with those provisions. The County is also required to verify an entity is not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the County did not follow suspension and debarment requirements for 5 of 5 items tested. Cause: The County does not have a policy in place that clearly addresses compliance with federal grant requirements per the Uniform Guidance. Effect: The County lacked reasonable assurance of compliance with suspension and debarment requirements; however, no instances of awards to suspended or debarred parties were identified during audit testing. Repeat finding: Yes, 2022-005 Recommendation: We recommend the County review the federal procurement requirements outlined in the federal Uniform Guidance and create a written policy to address federal compliance requirements. Additionally, we recommend a designated individual at the County ensures purchases made with federal grant funding comply with federal procurement requirements by type of procurement (micropurchase, small purchase, sole-source, etc.) and also suspension and debarment requirements. Views of responsible officials: The Menard County Treasurer will provide appropriate in-house training for federal procurement requirements as relayed in the Uniform Guidance. A written policy will be created and adhered to addressing federal compliance requirements with suspension and debarment requirements.
The Menard County Treasurer will provide appropriate in-house training for federal procurement requirements as relayed in the Uniform Guidance. A written policy will be created and adhered to addressing federal compliance requirements with suspension and debarment requirements.
2022-005
During our testing, we noted the County did not have internal controls designed to ensure compliance with federal procurement requirements. 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. Questioned costs: None Context: During our testing, it was noted that the County did not follow procurement requirements for 1 of 5 procurements (1 of 1 small purchases) tested. Additionally, the County does not have a policy to specifically adhere to federal grant requirements. Cause: The County does not have a written procurement policy in place that clearly addresses compliance with federal grant requirements per the Uniform Guidance. Effect: Internal controls over procurement were not adequately designed or implemented, increasing the risk that procurement decisions were inconsistent, inadequately documented, or not in compliance with federal requirements. Repeat finding: Yes, 2022-005 Recommendation: We recommend the County review the federal procurement requirements outlined in the federal Uniform Guidance and create a written policy to address federal compliance requirements. Additionally, we recommend a designated individual at the County ensures purchases made with federal grant funding comply with federal procurement requirements by type of procurement (micropurchase, small purchase, sole-source, etc.) and also suspension and debarment requirements. Views of responsible officials: The Menard County Treasurer will provide appropriate in-house training for federal procurement requirements as relayed in the Uniform Guidance. A written policy will be created and adhered to addressing federal compliance requirements with procurement requirements.
Show full finding ▾Hide full finding ▴2023 – 006 Procurement Federal agency: U.S. Treasury Department Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds FALN Number: 21.027 Federal Award Identification Number: CPAP000000381538 Award Period: March 2021 through December 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Condition: During our testing, we noted the County did not have internal controls designed to ensure compliance with federal procurement requirements. 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. Questioned costs: None Context: During our testing, it was noted that the County did not follow procurement requirements for 1 of 5 procurements (1 of 1 small purchases) tested. Additionally, the County does not have a policy to specifically adhere to federal grant requirements. Cause: The County does not have a written procurement policy in place that clearly addresses compliance with federal grant requirements per the Uniform Guidance. Effect: Internal controls over procurement were not adequately designed or implemented, increasing the risk that procurement decisions were inconsistent, inadequately documented, or not in compliance with federal requirements. Repeat finding: Yes, 2022-005 Recommendation: We recommend the County review the federal procurement requirements outlined in the federal Uniform Guidance and create a written policy to address federal compliance requirements. Additionally, we recommend a designated individual at the County ensures purchases made with federal grant funding comply with federal procurement requirements by type of procurement (micropurchase, small purchase, sole-source, etc.) and also suspension and debarment requirements. Views of responsible officials: The Menard County Treasurer will provide appropriate in-house training for federal procurement requirements as relayed in the Uniform Guidance. A written policy will be created and adhered to addressing federal compliance requirements with procurement requirements.
The Menard County Treasurer will provide appropriate in-house training for federal procurement requirements as relayed in the Uniform Guidance. A written policy will be created and adhered to addressing federal compliance requirements with procurement requirements.
2022-005
FAC accepted this audit on December 12, 2024 — management decision was due June 12, 2025.
During our testing, we noted the County, specifically the Sunny Acres Nursing Home, was not able to provide documentation that their reports were reviewed and approved prior to submission. Also, it was noted that the County did not submit a required report. Questioned costs: None Context: During our testing, we noted the County was not able to provide documentation that their reports were reviewed and approved prior to submission. Also, it was noted that the County did not submit 1 of 3 required reports tested. Cause: The County could not provide documentation that their reports were reviewed and approved prior to submission. Also, the required quarterly performance report due November 15, 2022 was not submitted. The County was unaware of these requirements related to the grant. Repeat finding: No Effect: Noncompliance could lead to impact on future funding for the County. Recommendation: We recommend that the County review and approve reports prior to submission and submit all required reports.
Show full finding ▾Hide full finding ▴2022 – 004 Reporting Federal agency: U.S. Treasury Department Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) FALN Number: 21.027 Award Period: March 2021 through December 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Criteria or specific requirement: For the SLFRF program, the County is required to submit certain financial and performance reports. Condition: During our testing, we noted the County, specifically the Sunny Acres Nursing Home, was not able to provide documentation that their reports were reviewed and approved prior to submission. Also, it was noted that the County did not submit a required report. Questioned costs: None Context: During our testing, we noted the County was not able to provide documentation that their reports were reviewed and approved prior to submission. Also, it was noted that the County did not submit 1 of 3 required reports tested. Cause: The County could not provide documentation that their reports were reviewed and approved prior to submission. Also, the required quarterly performance report due November 15, 2022 was not submitted. The County was unaware of these requirements related to the grant. Repeat finding: No Effect: Noncompliance could lead to impact on future funding for the County. Recommendation: We recommend that the County review and approve reports prior to submission and submit all required reports.
The Menard County Board of Commissioners will review and approve financial and performance reports prior to submission.
During our testing, we noted the County did not have internal controls designed to ensure compliance with federal procurement and suspension and debarment requirements. 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 and suspension and debarment. 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. The County is also required to verify an entity is not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the County did not follow procurement requirements for 2 of 3 small purchases and 1 of 1 sealed bids tested. The County did not follow suspension and debarment requirements. Cause: The County does not have a written procurement policy in place that clearly addresses compliance with federal grant requirements per the Uniform Guidance. Effect: The County’s noncompliance with procurement and suspension and debarment requirements could lead to a negative impact on future funding for the County. Repeat finding: No Recommendation: We recommend the County review the federal procurement requirements outlined in the federal Uniform Guidance and create a written policy to address federal compliance requirements. Additionally, we recommend a designated individual at the County ensures purchases made with federal grant funding comply with federal procurement requirements by type of procurement (micropurchase, small purchase, sole-source, etc.) and also suspension and debarment requirements.
Show full finding ▾Hide full finding ▴2022 – 005 Procurement/Suspension & Debarment Federal agency: U.S. Treasury Department Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds FALN Number: 21.027 Award Period: March 2021 through December 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Condition: During our testing, we noted the County did not have internal controls designed to ensure compliance with federal procurement and suspension and debarment requirements. 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 and suspension and debarment. 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. The County is also required to verify an entity is not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the County did not follow procurement requirements for 2 of 3 small purchases and 1 of 1 sealed bids tested. The County did not follow suspension and debarment requirements. Cause: The County does not have a written procurement policy in place that clearly addresses compliance with federal grant requirements per the Uniform Guidance. Effect: The County’s noncompliance with procurement and suspension and debarment requirements could lead to a negative impact on future funding for the County. Repeat finding: No Recommendation: We recommend the County review the federal procurement requirements outlined in the federal Uniform Guidance and create a written policy to address federal compliance requirements. Additionally, we recommend a designated individual at the County ensures purchases made with federal grant funding comply with federal procurement requirements by type of procurement (micropurchase, small purchase, sole-source, etc.) and also suspension and debarment requirements.
Both Management and Staff shall be required to review federal procurement requirements as relayed in the Uniform Guidance. A written policy will be created and followed to address federal compliance requirements by type of procurement (micro purchase, small purchase, sole source, etc.) along with suspension and debarment requirements.
During our testing, it was noted that the County could not provide supporting documentation of approval for some of the wages that were charged to the grant. Criteria or specific requirement: The County is required to have an internal control over compliance with all federal compliance requirements. Context: During our testing, it was noted that the County could not provide supporting documentation of approval for 7 of 60 payroll transactions charged to the grant. Questioned costs: None Cause: Some of the rates were approved verbally with no documentation of the approved rate. Other pay was not approved in accordance with the County’s payroll processes and controls. Effect: Noncompliance could lead to impact on future funding for the County. Repeat finding: No Recommendation: CLA recommends that the County maintain all supporting documentation of the approved payrates for all payroll disbursements charged to the grant.
Show full finding ▾Hide full finding ▴2022 – 006 Allowable Costs Federal agency: U.S. Treasury Department Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds FALN Number: 21.027 Award Period: March 2021 through December 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Condition: During our testing, it was noted that the County could not provide supporting documentation of approval for some of the wages that were charged to the grant. Criteria or specific requirement: The County is required to have an internal control over compliance with all federal compliance requirements. Context: During our testing, it was noted that the County could not provide supporting documentation of approval for 7 of 60 payroll transactions charged to the grant. Questioned costs: None Cause: Some of the rates were approved verbally with no documentation of the approved rate. Other pay was not approved in accordance with the County’s payroll processes and controls. Effect: Noncompliance could lead to impact on future funding for the County. Repeat finding: No Recommendation: CLA recommends that the County maintain all supporting documentation of the approved payrates for all payroll disbursements charged to the grant.
Approved methodologies for all types of grants and proper documentation shall be copied and maintained with all reports submitted to the grantor for the appropriate record retention requirement.
FAC accepted this audit on February 15, 2023 — management decision was due August 15, 2023.
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