Audit 13676

FY End
2023-06-30
Total Expended
$1.03M
Findings
2
Programs
2
Organization: Discover Downstate Illinois (IL)
Year: 2023 Accepted: 2024-01-25

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
10052 2023-001 Material Weakness - I
586494 2023-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $950,164 Yes 1
11.307 Economic Adjustment Assistance $81,358 - 0

Contacts

Name Title Type
ERQHQXNN9A53 Darlene Chapman Auditee
6182571488 Bill R. Dixon, CPA Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The schedule of expenditures of federal awards is presented on the cash basis of accounting. The accompanying schedule presents expenditures paid for each federal awards program 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 the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal programs in titles are reported as presented in the Federal Assistance Listing Catalog, whenever possible. The Organization has received funding from state and federal grants in the current and prior years which are subject to audits by the granting agencies. The Organization believes any adjustments that may arise from those audits will be insignificant to its operations. The Organization has evaluated subsequent events through January 5, 2024, the date which the financial statements were available to be issued. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. Of the federal expenditures presented in the schedule, the Organization provided no federal awards to subrecipients.
Title: Non-Cash Assistance Accounting Policies: The schedule of expenditures of federal awards is presented on the cash basis of accounting. The accompanying schedule presents expenditures paid for each federal awards program 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 the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal programs in titles are reported as presented in the Federal Assistance Listing Catalog, whenever possible. The Organization has received funding from state and federal grants in the current and prior years which are subject to audits by the granting agencies. The Organization believes any adjustments that may arise from those audits will be insignificant to its operations. The Organization has evaluated subsequent events through January 5, 2024, the date which the financial statements were available to be issued. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. Of the federal expenditures presented in the schedule, no federal awards were in the form of non-cash assistance.
Title: Loans Outstanding Accounting Policies: The schedule of expenditures of federal awards is presented on the cash basis of accounting. The accompanying schedule presents expenditures paid for each federal awards program 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 the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal programs in titles are reported as presented in the Federal Assistance Listing Catalog, whenever possible. The Organization has received funding from state and federal grants in the current and prior years which are subject to audits by the granting agencies. The Organization believes any adjustments that may arise from those audits will be insignificant to its operations. The Organization has evaluated subsequent events through January 5, 2024, the date which the financial statements were available to be issued. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. The Organization had no federal loans outstanding as of June 30, 2023.
Title: Matching Accounting Policies: The schedule of expenditures of federal awards is presented on the cash basis of accounting. The accompanying schedule presents expenditures paid for each federal awards program 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 the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal programs in titles are reported as presented in the Federal Assistance Listing Catalog, whenever possible. The Organization has received funding from state and federal grants in the current and prior years which are subject to audits by the granting agencies. The Organization believes any adjustments that may arise from those audits will be insignificant to its operations. The Organization has evaluated subsequent events through January 5, 2024, the date which the financial statements were available to be issued. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. The Organization is required to match 25 percent ($237,541) on the Federal program COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Local Tourism and Convention Bureau Program).

Finding Details

The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or disbarred. The Organization did not have internal controls in place over vendor suspension and debarment.
The Code of Federal Regulations (CFR) Title 2, part 180.220 states that non-Federal entities are prohibited from contracting with or making sub-awards under covered transactions to parties that are suspended or disbarred. The Organization did not have internal controls in place over vendor suspension and debarment.