Audit 297454

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing Number: 93.959 Pass-Through Entity: Illinois Department of Human Services Pass-Through Number: 43CBC03483 and 43CBZ03223 Award Periods: July 1, 2022 – June 30, 2023 Type of Finding: Immaterial Noncompliance and Significant deficiency in internal control over compliance Criteria: 2 CFR 200.430 indicates that compensation for personal services includes all remuneration, paid currently or accrued, for services of employees rendered during the period of performance under the Federal Award. Condition: The Organization used an incorrect payroll amount when coding employee payroll expense to the grant causing the expenditures charged to the grant to be overstated. Questioned Costs: $4,555 Context: Two of forty transactions selected for testing. Cause: Oversight Effect: The Organization may draw down funding for a greater amount than expenses they have incurred. Repeat Finding: No. Recommendation: Management should refine its process for tracking costs and charging costs to grants and look for opportunities to automat the process and reduce manual involvement, which creates an opportunity for error. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing Number: 93.959 Pass-Through Entity: Illinois Department of Human Services Pass-Through Number: 43CBC03483 and 43CBZ03223 Award Periods: July 1, 2022 – June 30, 2023 Type of Finding: Immaterial Noncompliance and Significant deficiency in internal control over compliance Criteria: 2 CFR 200.430 indicates that compensation for personal services includes all remuneration, paid currently or accrued, for services of employees rendered during the period of performance under the Federal Award. Condition: The Organization used an incorrect payroll amount when coding employee payroll expense to the grant causing the expenditures charged to the grant to be overstated. Questioned Costs: $4,555 Context: Two of forty transactions selected for testing. Cause: Oversight Effect: The Organization may draw down funding for a greater amount than expenses they have incurred. Repeat Finding: No. Recommendation: Management should refine its process for tracking costs and charging costs to grants and look for opportunities to automat the process and reduce manual involvement, which creates an opportunity for error. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing Number: 93.959 Pass-Through Entity: Illinois Department of Human Services Pass-Through Number: 43CBC03483 and 43CBZ03223 Award Periods: July 1, 2022 – June 30, 2023 Type of Finding: Immaterial Noncompliance and Significant deficiency in internal control over compliance Criteria: 2 CFR 200.430 indicates that compensation for personal services includes all remuneration, paid currently or accrued, for services of employees rendered during the period of performance under the Federal Award. Condition: The Organization used an incorrect payroll amount when coding employee payroll expense to the grant causing the expenditures charged to the grant to be overstated. Questioned Costs: $4,555 Context: Two of forty transactions selected for testing. Cause: Oversight Effect: The Organization may draw down funding for a greater amount than expenses they have incurred. Repeat Finding: No. Recommendation: Management should refine its process for tracking costs and charging costs to grants and look for opportunities to automat the process and reduce manual involvement, which creates an opportunity for error. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing Number: 93.959 Pass-Through Entity: Illinois Department of Human Services Pass-Through Number: 43CBC03483 and 43CBZ03223 Award Periods: July 1, 2022 – June 30, 2023 Type of Finding: Immaterial Noncompliance and Significant deficiency in internal control over compliance Criteria: 2 CFR 200.430 indicates that compensation for personal services includes all remuneration, paid currently or accrued, for services of employees rendered during the period of performance under the Federal Award. Condition: The Organization used an incorrect payroll amount when coding employee payroll expense to the grant causing the expenditures charged to the grant to be overstated. Questioned Costs: $4,555 Context: Two of forty transactions selected for testing. Cause: Oversight Effect: The Organization may draw down funding for a greater amount than expenses they have incurred. Repeat Finding: No. Recommendation: Management should refine its process for tracking costs and charging costs to grants and look for opportunities to automat the process and reduce manual involvement, which creates an opportunity for error. Views of Responsible Officials: There is no disagreement with the audit finding.