FAC Explorer

Audit 19582

FY End
2022-06-30
Total Expended
$1.53M
Findings
4
Programs
2
Organization: Youth Network Council (IL)
Year: 2022 Accepted: 2022-12-28
Auditor: Porte Brown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
16014 2022-001 Significant Deficiency - A
16015 2022-002 Significant Deficiency - A
592456 2022-001 Significant Deficiency - A
592457 2022-002 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
93.087 Enhance Safety of Children Affected by Substance Abuse $1.27M Yes 2
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $262,106 - 0

Contacts

Name Title Type
YYJUEXKKTQN7 Andrea Durbin Auditee
3128616600 Megan Angle Auditor
No contacts on file

Notes to SEFA

Title: NATURE OF OPERATIONS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Illinois Collaboration on Youth (the Organization) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the 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). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization provided no amounts to subrecipients from the federal awards listed.
Title: NON-CASH ASSISTANCE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization had no non-cash assistance, federal insurance, or loan guarantees to be disclosed as required by the Uniform Guidance.
Title: LOANS OUTSTANDING Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no loans outstanding at June 30, 2022 related to the federal awards listed.
Title: DONATED PROPERTY AND EQUIPMENT Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization has not received any property and equipment to be disclosed as required by Uniform Guidance.

Finding Details

Finding 2022-001
Criteria: Internal controls should be in place that provide reasonable assurance that cost allocations of staff time accurately represent the correct allocation of employee-related costs based on the time spent by applicable employees. Condition : Cost allocations for salaries, including federal award programs, are not consistently supported by employee timesheets or other similar documentation. Effect : The amounts allocated in the general ledger did not agree to the amounts allocated by the timecard documentation resulting in improper allocation of expenses to grants. Cause : There are no procedures in place for adjust the time allocation and aligning them with the time sheet on a regular basis and when there are a change in employees. Recommendation : We recommend that the Organization implement a control process to review time cards against the time allocation adjustment entry on a regular basis. Views of Responsible Officials and Planned Corrective Actions : The Organization recognizes this finding and agrees with the recommendation. Going forward the Organization will implement a control to reconcile timecard allocations with general ledger allocations.
Finding 2022-002
Criteria: Internal controls should be in place that provide reasonable assurance that required reports are completed and submitted timely in order to maintain compliance with program requirements. Condition: The required SF-425 FFR reports for 2019-2021 in PMS are listed as not complete and delinquent. The requested deadline of March 24, 2022 was not met and was still outstanding as of September 20, 2022, therefore, the Organization was out of compliance with this requirement. Effect: The Organization fails to maintain required compliance with the terms and conditions of the grant award. Cause: The Organization noted a miscommunication with the granting agency regarding excess funds at the end of the reporting period. As a result the reports submitted by the Organization did not align with the Grantor Agency. Context: During our inquiry and review of current communications with the granting agency, the Organization provided this information. Recommendation: Procedures should be implemented requiring program management to ensure the reporting totals submitted agree to the amounts provided by the Grantor Agency. Views of Responsible Officials and Planned Corrective Actions: The Organization recognizes this finding and agrees with the recommendation. The Organization initiated working to a resolution with the Grantor Agency as soon as the deficiency was noted and will ensure it is clear with any future grant modifications.
Finding 2022-001
Criteria: Internal controls should be in place that provide reasonable assurance that cost allocations of staff time accurately represent the correct allocation of employee-related costs based on the time spent by applicable employees. Condition : Cost allocations for salaries, including federal award programs, are not consistently supported by employee timesheets or other similar documentation. Effect : The amounts allocated in the general ledger did not agree to the amounts allocated by the timecard documentation resulting in improper allocation of expenses to grants. Cause : There are no procedures in place for adjust the time allocation and aligning them with the time sheet on a regular basis and when there are a change in employees. Recommendation : We recommend that the Organization implement a control process to review time cards against the time allocation adjustment entry on a regular basis. Views of Responsible Officials and Planned Corrective Actions : The Organization recognizes this finding and agrees with the recommendation. Going forward the Organization will implement a control to reconcile timecard allocations with general ledger allocations.
Finding 2022-002
Criteria: Internal controls should be in place that provide reasonable assurance that required reports are completed and submitted timely in order to maintain compliance with program requirements. Condition: The required SF-425 FFR reports for 2019-2021 in PMS are listed as not complete and delinquent. The requested deadline of March 24, 2022 was not met and was still outstanding as of September 20, 2022, therefore, the Organization was out of compliance with this requirement. Effect: The Organization fails to maintain required compliance with the terms and conditions of the grant award. Cause: The Organization noted a miscommunication with the granting agency regarding excess funds at the end of the reporting period. As a result the reports submitted by the Organization did not align with the Grantor Agency. Context: During our inquiry and review of current communications with the granting agency, the Organization provided this information. Recommendation: Procedures should be implemented requiring program management to ensure the reporting totals submitted agree to the amounts provided by the Grantor Agency. Views of Responsible Officials and Planned Corrective Actions: The Organization recognizes this finding and agrees with the recommendation. The Organization initiated working to a resolution with the Grantor Agency as soon as the deficiency was noted and will ensure it is clear with any future grant modifications.