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MCLEAN COUNTY, ILLINOIS REPORT ON FEDERAL AWARDS For the Year Ended December 31, 2013 ---PAGE BREAK--- MCLEAN COUNTY, ILLINOIS TABLE OF CONTENTS For the Year Ended December 31, 2013 Page(s) Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 1 – 2 Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133 3 – 5 Schedule of Expenditures of Federal Awards 6 – 7 Notes to Schedule of Expenditures of Federal Awards 8 – 9 Schedule of Findings and Questioned Costs 10 – 11 ---PAGE BREAK--- Baker Tilly Virchow Krause, LLP 1301 W. 22"0 Street. Ste. 400 Oak Brook, IL 60523 tel 630 990 313 1 fax [PHONE REDACTED] bakertilly.com REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the County Board of Mclean County Bloomington, Illinois Independent Auditors' Report We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business- type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of Mclean County, Illinois as of and for the year ended December 31, 2013, and the related notes to the financial statements, which collectively comprise Mclean County's basic financial statements, and have issued our report thereon dated May 16, 2014. Our report includes a reference to other auditors who audited the financial statements of the Public Building Commission of Mclean County, Illinois, as described in our report on Mclean County's financial statements. This report does not include the results of the other auditors' testing of internal control over financial reporting or compliance and other matters that are reported on separately by those auditors. The financial statements of the Public Building Commission of Mclean County, Illinois were not audited in accordance with Government Auditing Standards. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered Mclean County's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Mclean County's internal control. Accordingly, we do not express an opinion on the effectiveness of Mclean County's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statement will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of the internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. ~ 1nindependentmemberof BAKER TILLY INTERNATIONAL Page 1 ---PAGE BREAK--- To the County Board of Mclean County, Illinois Compliance and Other Matters As part of obtaining reasonable assurance about whether Mclean County's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of This Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of Mclean County's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. 6o»JN I~ V UP Oakbrook, Illinois May 16, 2014 Page2 ---PAGE BREAK--- Baker Tilly Virchow Krause, LLP 130 I W. 22"d Street. Ste. 400 Oak Brook, lL 60523 tel630 990 3131 fax [PHONE REDACTED] bakertilly.corn REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY OMB CIRCULAR A-133 To the County Board of Mclean County Bloomington, Illinois Independent Auditors' Report Report on Compliance for Each Major Federal Program We have audited Mclean County, Illinois' compliance with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement that could have a direct and material effect on each of Mclean County's major federal programs for the year ended December 31, 2013. Mclean County's major federal programs are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs. Management's Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its major federal programs. Auditor's Responsibility Our responsibility is to express an opinion on compliance for each of Mclean County's major programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Mclean County's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of Mclean County's compliance. ~ arrindependentmemberof BAKER TILLY INTERNATIONAL Page 3 ---PAGE BREAK--- To the County Board of Mclean County, Illinois Opinion on Each Major Federal Program In our opinion, Mclean County complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended December 31, 2013. Report on Internal Control Over Compliance Management of Mclean County is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Mclean County's internal control over compliance with requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Mclean County's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Purpose of this Report The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular A- 133. Accordingly, this report is not suitable for any other purpose. Page 4 ---PAGE BREAK--- To the County Board of Mclean County, Illinois Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133 We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of Mclean County, Illinois as of and for the year ended December 31, 2013, and the related notes to the financial statements, which collectively comprise Mclean County's basic financial statements. We have issued our report thereon dated May 16, 2014 which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. Our report includes a reference to other auditors who audited the financial statements of the Public Building Commission of Mclean County, Illinois, as described in our report on Mclean County's financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by OMB Circular A-133 and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole. &hvi~ VLAihaD ~/UP Oakbrook, Illinois May 16,2014 Page 5 ---PAGE BREAK--- Federal Passed Grantor's Payments CFDA Through Identifying Federal to Grantor Agency / Program Title Number Agency Number Expenditures Subrecipients U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program 10.553 ISBE 2013-4220-00-17064-030P-00 5,173 $ - $ School Breakfast Program 10.553 ISBE 2014-4220-00-17064-030P-00 1,765 - National School Lunch Program 10.555 ISBE 2013-4210-00-17064-030P-00 8,483 - National School Lunch Program 10.555 ISBE 2014-4210-00-17064-030P-00 2,760 - National School Lunch Program (Noncash); ISBE Lanter Commodities 10.555 ISBE ISBE Lanter Commodities 1,324 - Summer Food Service Program for Children; Summer Food Facilities Inspections 10.559 DPH 35282031A 700 - Total Child Nutrition Cluster 20,205 - Special Supplemental Nutrition Program for Women, Infants, and Children (Noncash) 10.557 DHS N/A 1,235,938 - Special Supplemental Nutrition Program for Women, Infants, and Children 10.557 DHS FCSRE01064 213,288 - Special Supplemental Nutrition Program for Women, Infants, and Children 10.557 DHS 220,698 - Total 10.557 1,669,924 - WIC/Farmer's Market - Admin 10.572 DHS N/A 1,000 - Total U.S. Department of Agriculture 1,691,129 - U.S. Department of Justice Juvenile Accountability Block Grants; Juvenile Mental Health Program 16.523 CJA 2010-JB-FX-0075 5,875 - Supervised Visitation, Safe Havens for Children 16.527 N/A 2010-CW-AX-K006 132,278 132,278 Crime Victim Assistance; Law Enforcement Prosecutor Based Victim Assistance 16.575 CJA 212036 23,235 - Crime Victim Assistance; Law Enforcement Prosecutor Based Victim Assistance 16.575 CJA 213036 20,354 - Crime Victim Assistance; Child Advocacy Center Services 16.575 CJA 212207 24,172 - Crime Victim Assistance; Child Advocacy Center Services 16.575 CJA 213207 12,086 - Crime Victim Assistance; Child Advocacy Child Abuse 16.575 CJA 212049 47,826 - Crime Victim Assistance; Child Advocacy Child Abuse 16.575 CJA 213049 27,724 - Total 16.575 155,397 - Violence Against Women Formula Grants; Domestic Violence Multi-Disciplinary Team; State's Atty 16.588 CJA 608070 53,728 - Violence Against Women Formula Grants; Domestic Violence Multi-Disciplinary Team; State's Atty 16.588 CJA 611070 20,145 - Violence Against Women Formula Grants; Domestic Violence Multi-Disciplinary Team; Sheriff 16.588 CJA 610371 90,976 65,858 Violence Against Women Formula Grants; Domestic Violence Multi-Disciplinary Team; Sheriff 16.588 CJA 612171 37,403 - Violence Against Women Formula Grants; Domestic Violence Multi-Disciplinary Team; Court Services 16.588 CJA 610074 33,240 - Violence Against Women Formula Grants; Domestic Violence Multi-Disciplinary Team; Court Services 16.588 CJA 611074 23,865 - Total 16.588 259,357 65,858 State Criminal Alien Assistance Program (SCAAP) 16.606 N/A N/A 7,838 - Edward Byrne Memorial Justice Assistance Grant Program: Multi Jurisdictional Narcotics Unit (Task Force 6) 16.738 CJA 411020 44,106 44,106 Edward Byrne Memorial Justice Assistance Grant Program: State's Attorney Appellate Prosecutor Salary Reimbursement 16.738 CJA 411025 23,333 - Total 16.738 67,439 44,106 Second Chance Act Prisoner Reentry Initiative; Recovery Court Grant 16.812 N/A 2010-RW-BX-0070 189,997 - Total U.S. Department of Justice 818,181 242,242 U.S. Department of Transportation Highway planning and construction 20.205 DOT P-95-318-12 76,080 - Formula Grants for Rural Areas; Section 5311 Operating Assistance Grant; ShowBus pass-thru 20.509 DOT IL-18-X027 #4293 195,440 195,440 Formula Grants for Rural Areas; Section 5311 Operating Assistance Grant; ShowBus pass-thru 20.509 DOT IL-18-X029 #4417 318,823 318,823 Total 20.509 514,263 514,263 Job Access and Reverse Commute Grant; ShowBus pass-thru 20.516 DOT IL-37-X061 Contract #4353 20,876 20,876 New Freedom Program; New Freedom Operating and Assistance Grant; ShowBus pass-thru 20.521 DOT IL-57-X017 #4355 11,549 11,549 New Freedom Program; New Freedom Operating and Assistance Grant; ShowBus pass-thru 20.521 DOT IL-57-X017-00 Contract #4074 5,378 5,378 New Freedom Program; New Freedom Operating and Assistance Grant; ShowBus pass-thru 20.521 DOT IL-57-X026 Contract #4384 568 568 Total Transit Services Programs Cluster 38,371 38,371 Interagency Hazardous Materials Public Sector Training and Planning Grants; Hazardous Materials Emergency Prep 20.703 EMA McLean County (LEPC) 3,206 - Total U.S. Department of Transportation 631,920 552,634 MCLEAN COUNTY, ILLINOIS SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ended December 31, 2013 See accompanying notes to schedule of expenditures of federal awards. Page 6 ---PAGE BREAK--- Federal Passed Grantor's Payments CFDA Through Identifying Federal to Grantor Agency / Program Title Number Agency Number Expenditures Subrecipients MCLEAN COUNTY, ILLINOIS SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ended December 31, 2013 U.S. Environmental Protection Agency Performance Partnership Grant; Non-Community Water Grant 66.605 DPH N/A 1,238 $ - $ Total U.S. Environmental Protection Agency 1,238 - U.S. Department of Health and Human Services Medical Reserve Corp Grant 93.008 NACCHO MRC 13-0321 5,725 - Public Health Emergency Preparedness; Bioterrorism Training and Curriculum Development Program 93.069 DPH 37180061A 101,788 - Public Health Emergency Preparedness; Bioterrorism Training and Curriculum Development Program 93.069 DPH 47180061B 51,229 - Total 93.069 153,017 - Substance Abuse and Mental Health Services: Administration (SAMHSA) 93.243 N/A 1H79TI023631-01 312,067 - Immunization Cooperative Agreements; Commodities 93.268 DPH Non-cash 470,529 - Centers for Disease Control and Prevention - Investigations and Technical Assistance; Chronic Disease - Asthma Program Grant 93.283 DPH 33283006 2,877 - Centers for Disease Control and Prevention - Investigations and Technical Assistance; Chronic Disease - Asthma Program Grant 93.283 DPH 43283005B 719 - Total 92.283 3,596 - PPHF 2012: Community Transformation Grants and National Dissemination and Support for Community Transformation Grants (We Choose Health Community Grant) 93.531 DPH 32180026A 115,685 30,000 PPHF 2012: Community Transformation Grants and National Dissemination and Support for Community Transformation Grants (We Choose Health Community Grant) 93.531 DPH 42180139B 18,612 - Total 93.531 134,297 30,000 Child Support Enforcement - Title IV - D; Circuit Court 93.563 DHFS 2011-55-008-K3 10,890 - Child Support Enforcement - Title IV - D; Circuit Court 93.563 DHFS 2014-55-008-K 10,725 - Child Support Enforcement - Title IV - D; States Attorney 93.563 DHFS 2011-55-013-K3K 91,603 - Child Support Enforcement - Title IV - D; States Attorney 93.563 DHFS 2014-55-013-K1E 85,135 - Child Support Enforcement - Title IV - D; Circuit Court 93.563 DHFS 2011-55-007-K3G 11,616 - Child Support Enforcement - Title IV - D; Circuit Court 93.563 DHFS 2014-55-007-KJ 10,098 - Total 93.563 220,067 - Child Care and Development Block Grant; Child Care Services 93.575 DHS FCSRI01763 26,764 - Child Care and Development Block Grant; Child Care Services 93.575 DHS FCSSI01763 34,277 - Total 93.575 61,041 - State Court Improvements - Child Protection Data Courts Project 93.586 ISC CIP Data-G-1202 14,284 - State Court Improvements - Child Protection Data Courts Project 93.586 ISC CIP Data-G-1302 5,730 - Total 93.586 20,014 - Social Services Block Grant; Title XX 93.667 DHS M11GM343300 10,100 - Medical Assistance Program (Federal Financial Participation) 93.778 DHFS Fund 0109 250,862 - HIV Prevention Activities - Health Dept. Based 93.940 CUPHD 13-75-03 13,461 - HIV/Acquired Immunodeficiency Virus (AIDS) Surveillance 93.944 CUPHD 14-75-03 17,333 - Maternal and Child Health Services Block Grant to States 93.994 DHFS Unknown 158,475 - Maternal and Child Health Services Block Grant to States; Dental Sealant 93.994 DPH 33480129A 6,174 - Maternal and Child Health Services Block Grant to States; Dental Sealant 93.994 DPH 43480130B 2,347 - Total 93.994 166,996 - State Planning and Establishment Grants for the ACA's Exchanges; In Person Counseling Services 93.525 DPH IP-14-149-047 59,278 - Total U.S. Department of Health and Human Services 1,898,383 30,000 U.S. Department of Homeland Security Emergency Management Performance Grants; State and Local Assistance 97.042 EMA 11EMAMCLEA 54,077 - Total U.S. Department of Homeland Security 54,077 - TOTAL EXPENDITURES OF FEDERAL AWARDS 5,094,928 $ 824,876 $ See accompanying notes to schedule of expenditures of federal awards. Page 7 ---PAGE BREAK--- MCLEAN COUNTY, ILLINOIS NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS As of and for the Year Ended December 31, 2013 Page 8 NOTE 1 – BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal grant activity of McLean County, Illinois and its discretely presented component unit, the Emergency Telephone Systems Board, under programs of the federal government for the year ended December 31, 2013. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Because the schedule presents only a selected portion of the operations of McLean County it is not intended to and does not present the financial position, changes in net position or cash flows of McLean County, Illinois. The reporting entity for McLean County is based upon criteria established by the Governmental Accounting Standards Board. McLean County is the primary government according to GASB criteria, while the Public Building Commission of McLean County (Public Building Commission) is a component unit. Federal awards, if any, received directly by the Public Building Commission are not included in this report since the Public Building Commission has been audited by other auditors and those amounts are reported in a separate report. NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Circular A- 87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred. NOTE 3 – PASSED THROUGH AGENCY Below is the key for the Passed Through Agency acronyms that are presented on the schedule. DHS = Illinois Department of Human Services ISBE = Illinois State Board of Education DPH = Illinois Department of Public Health CJA = Illinois Criminal Justice Assistance Grant Program DOT = Illinois Department of Transportation EMA = Illinois Emergency Management Agency DHFS = Illinois Department of Healthcare and Family Services ISC = Illinois Supreme Court CUPHD = Champaign-Urbana Public Health District NACCHO = National Association of County and City Health Officials N/A = Not applicable, Direct Award ---PAGE BREAK--- MCLEAN COUNTY, ILLINOIS NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS As of and for the Year Ended December 31, 2013 Page 9 NOTE 4 – NONCASH PAYMENTS As reported on the schedule, McLean County distributed non cash assistance as follows: Food coupons $1,235,938 Immunizations 470,529 Food commodities 1,324 The above amounts were included in the determination of federal awards expended for the year. NOTE 5 – PRIOR PERIOD FEDERAL EXPENDITURES McLean County is the recipient of various grant programs funded by the U.S. Department of Transportation and passed through the Illinois Department of Transportation (DOT). For the year ended December 31, 2012, expenditures for $60,304 should have been reported under the CFDA 20.205 for the DOT pass through funded Highway Planning and Construction program. As such, federal pass through expenditures were understated by $60,304 for the year ended December 31, 2012. ---PAGE BREAK--- MCLEAN COUNTY, ILLINOIS SCHEDULE OF FINDINGS AND QUESTIONED COSTS For the Year Ended December 31, 2013 Page 10 SECTION I – SUMMARY OF AUDITORS’ RESULTS FINANCIAL STATEMENTS Type of auditors’ report issued: Unmodified Internal control over financial reporting: Material weakness(es) identified? yes X no Significant deficiencies identified? yes X none reported Noncompliance material to financial statements noted? yes X no FEDERAL AWARDS Internal control over federal award programs: Material weakness(es) identified? yes X no Significant deficiencies identified? yes X none reported Type of auditor’s report issued on compliance of federal award programs: Unmodified Any audit findings disclosed that are required to be reported in accordance with section 510(a) of Circular A-133? yes X no Auditee qualified as low-risk auditee? X yes no Identification of major federal programs: CFDA Numbers Name of Federal Program 10.557 Special Supplemental Nutrition for Women, Infants and Children 93.243 Substance Abuse and Mental Health Services 93.563 Child Support Enforcement Dollar threshold used to distinguish between type A and type B programs: $ 300,000 ---PAGE BREAK--- MCLEAN COUNTY, ILLINOIS SCHEDULE OF FINDINGS AND QUESTIONED COSTS For the Year Ended December 31, 2013 Page 11 SECTION II – FINANCIAL STATEMENT FINDINGS REQUIRED TO BE REPORTED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS No financial statements findings required to be reported. SECTION III – FEDERAL FINDINGS AND QUESTIONED COSTS None noted.