Federal Agency: U.S. Department of Education
Federal Program Name: 21st Century Community Learning Centers
Assistance Listing Number: 84.287
Pass-Through Agency: Illinois State Board of Education
Pass-Through Number: 21-4421-25-65-108-9335-51, and 22-4421-25-65-108-9335-51
Award Period: July 1, 2022 through June 30, 2023
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement:
The grant requires the Organization to file quarterly financial reports. In our review of the financial reports, we noted only 3 financial reports were prepared and submitted. Reports were submitted for expenditures through 2/28/23, 3/31/23, and 6/30/23. All of these reports were submitted after the required 30 calendar days after the month end of the quarter being reported.
Condition:
Through audit procedures performed, we noted only 3 financial reports were prepared and submitted. Reports were submitted for expenditures through 2/28/23, 3/31/23, and 6/30/23. All of these reports were submitted after the required 30 calendar days after the month end of the quarter being reported.
Questioned Costs:
None
Context:
Finding was identified for one missing financial report and the untimely filing of the three other reports tested.
Cause:
Unknown
Effect:
Not submitting the required number of financial reports for federal funds or untimely submission of reports prepared could result in inaccurate financial reporting and lack of timeliness.
Repeat Finding:
The finding is a repeat finding in the immediately prior year. Prior year finding number was 2022-007.
Recommendation:
We recommend that management follow established policies and procedures for timely preparation of reports under program requirements financial reports. Documented timing of preparation and approval should be maintained and documented.
Views of Responsible Officials and Planned Corrective Actions:
There is no disagreement with this finding. Enlace Chicago is committed to timely completion of report submissions. Enlace Chicago has continued to review and approve reports prior to submission as required by the state agency. We will continue to put forth best efforts to take a step further and document preparation and review on the report form to satisfy the internal process requirement.
Name of the contact person responsible for corrective action: Laura Velazquez, Director of Finance
Planned completion date for corrective action plan: June 30, 2024.
Federal Agency: U.S. Department of Education
Federal Program Name: 21st Century Community Learning Centers
Assistance Listing Number: 84.287
Pass-Through Agency: Illinois State Board of Education
Pass-Through Number: 21-4421-25-65-108-9335-51, and 22-4421-25-65-108-9335-51
Award Period: July 1, 2022 through June 30, 2023
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement:
The grant requires the Organization to file quarterly financial reports. In our review of the financial reports, we noted only 3 financial reports were prepared and submitted. Reports were submitted for expenditures through 2/28/23, 3/31/23, and 6/30/23. All of these reports were submitted after the required 30 calendar days after the month end of the quarter being reported.
Condition:
Through audit procedures performed, we noted only 3 financial reports were prepared and submitted. Reports were submitted for expenditures through 2/28/23, 3/31/23, and 6/30/23. All of these reports were submitted after the required 30 calendar days after the month end of the quarter being reported.
Questioned Costs:
None
Context:
Finding was identified for one missing financial report and the untimely filing of the three other reports tested.
Cause:
Unknown
Effect:
Not submitting the required number of financial reports for federal funds or untimely submission of reports prepared could result in inaccurate financial reporting and lack of timeliness.
Repeat Finding:
The finding is a repeat finding in the immediately prior year. Prior year finding number was 2022-007.
Recommendation:
We recommend that management follow established policies and procedures for timely preparation of reports under program requirements financial reports. Documented timing of preparation and approval should be maintained and documented.
Views of Responsible Officials and Planned Corrective Actions:
There is no disagreement with this finding. Enlace Chicago is committed to timely completion of report submissions. Enlace Chicago has continued to review and approve reports prior to submission as required by the state agency. We will continue to put forth best efforts to take a step further and document preparation and review on the report form to satisfy the internal process requirement.
Name of the contact person responsible for corrective action: Laura Velazquez, Director of Finance
Planned completion date for corrective action plan: June 30, 2024.
Federal Agency: U.S. Department of Education
Federal Program Name: 21st Century Community Learning Centers
Assistance Listing Number: 84.287
Pass-Through Agency: Illinois State Board of Education
Pass-Through Number: 21-4421-25-65-108-9335-51, and 22-4421-25-65-108-9335-51
Award Period: July 1, 2022 through June 30, 2023
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement:
The grant requires the Organization to file quarterly financial reports. In our review of the financial reports, we noted only 3 financial reports were prepared and submitted. Reports were submitted for expenditures through 2/28/23, 3/31/23, and 6/30/23. All of these reports were submitted after the required 30 calendar days after the month end of the quarter being reported.
Condition:
Through audit procedures performed, we noted only 3 financial reports were prepared and submitted. Reports were submitted for expenditures through 2/28/23, 3/31/23, and 6/30/23. All of these reports were submitted after the required 30 calendar days after the month end of the quarter being reported.
Questioned Costs:
None
Context:
Finding was identified for one missing financial report and the untimely filing of the three other reports tested.
Cause:
Unknown
Effect:
Not submitting the required number of financial reports for federal funds or untimely submission of reports prepared could result in inaccurate financial reporting and lack of timeliness.
Repeat Finding:
The finding is a repeat finding in the immediately prior year. Prior year finding number was 2022-007.
Recommendation:
We recommend that management follow established policies and procedures for timely preparation of reports under program requirements financial reports. Documented timing of preparation and approval should be maintained and documented.
Views of Responsible Officials and Planned Corrective Actions:
There is no disagreement with this finding. Enlace Chicago is committed to timely completion of report submissions. Enlace Chicago has continued to review and approve reports prior to submission as required by the state agency. We will continue to put forth best efforts to take a step further and document preparation and review on the report form to satisfy the internal process requirement.
Name of the contact person responsible for corrective action: Laura Velazquez, Director of Finance
Planned completion date for corrective action plan: June 30, 2024.
Federal Agency: U.S. Department of Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Pass-Through Agencies: Illinois Department of Human Services; New Life Centers of Chicagoland; Illinois Criminal Justice Information Authority
Pass-Through Number: FSCBX06450; 25JAC9145-07A; 823037; 823038
Award Period: July 1, 2022 through June 30, 2023; September 1, 2022 through August 31, 2025; and September 1, 2022 through June 30, 2023
Type of Finding:
Material Weakness in Internal Control over Compliance
Criteria or Specific Requirement:
Under the Uniform Guidance, organizations are required to document the basis for their procurement. For the single source procurement tested, the Organization could not support how this procurement met the requirements for a single source procurement.
Condition:
For the single source procurement tested, the Organization could not support how this procurement met the requirements for a single source procurement.
Questioned Costs:
None
Context:
Finding was identified for the only procurement tested, which was the only expense charged to this grant that met the procurement threshold.
Cause:
Unknown
Effect:
The possible receipt of federal funds or assistance by an ineligible contractor.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Organization follow the current policies and procedures over covered transactions to maintain documentation supporting the procurement for 5 years following the end of the contract.
Views of Responsible Officials and Planned Corrective Actions:
There is no disagreement with this finding. Enlace Chicago is committed to following the procurement process and requirements outlined within the policies and procedures.
Name of the contact person responsible for corrective action: Laura Velazquez, Director of Finance
Planned completion date for corrective action plan: June 30, 2024.
Federal Agency: U.S. Department of Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Pass-Through Agencies: Illinois Department of Human Services; New Life Centers of Chicagoland; Illinois Criminal Justice Information Authority
Pass-Through Number: FSCBX06450; 25JAC9145-07A; 823037; 823038
Award Period: July 1, 2022 through June 30, 2023; September 1, 2022 through August 31, 2025; and September 1, 2022 through June 30, 2023
Type of Finding:
Material Weakness in Internal Control over Compliance
Criteria or Specific Requirement:
Under the Uniform Guidance, organizations are required to document the basis for their procurement. For the single source procurement tested, the Organization could not support how this procurement met the requirements for a single source procurement.
Condition:
For the single source procurement tested, the Organization could not support how this procurement met the requirements for a single source procurement.
Questioned Costs:
None
Context:
Finding was identified for the only procurement tested, which was the only expense charged to this grant that met the procurement threshold.
Cause:
Unknown
Effect:
The possible receipt of federal funds or assistance by an ineligible contractor.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Organization follow the current policies and procedures over covered transactions to maintain documentation supporting the procurement for 5 years following the end of the contract.
Views of Responsible Officials and Planned Corrective Actions:
There is no disagreement with this finding. Enlace Chicago is committed to following the procurement process and requirements outlined within the policies and procedures.
Name of the contact person responsible for corrective action: Laura Velazquez, Director of Finance
Planned completion date for corrective action plan: June 30, 2024.
Federal Agency: U.S. Department of Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Pass-Through Agencies: Illinois Department of Human Services; New Life Centers of Chicagoland; Illinois Criminal Justice Information Authority
Pass-Through Number: FSCBX06450; 25JAC9145-07A; 823037; 823038
Award Period: July 1, 2022 through June 30, 2023; September 1, 2022 through August 31, 2025; and September 1, 2022 through June 30, 2023
Type of Finding:
Material Weakness in Internal Control over Compliance
Criteria or Specific Requirement:
Under the Uniform Guidance, organizations are required to document the basis for their procurement. For the single source procurement tested, the Organization could not support how this procurement met the requirements for a single source procurement.
Condition:
For the single source procurement tested, the Organization could not support how this procurement met the requirements for a single source procurement.
Questioned Costs:
None
Context:
Finding was identified for the only procurement tested, which was the only expense charged to this grant that met the procurement threshold.
Cause:
Unknown
Effect:
The possible receipt of federal funds or assistance by an ineligible contractor.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Organization follow the current policies and procedures over covered transactions to maintain documentation supporting the procurement for 5 years following the end of the contract.
Views of Responsible Officials and Planned Corrective Actions:
There is no disagreement with this finding. Enlace Chicago is committed to following the procurement process and requirements outlined within the policies and procedures.
Name of the contact person responsible for corrective action: Laura Velazquez, Director of Finance
Planned completion date for corrective action plan: June 30, 2024.
Federal Agency: U.S. Department of Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Pass-Through Agencies: Illinois Department of Human Services; New Life Centers of Chicagoland; Illinois Criminal Justice Information Authority
Pass-Through Number: FSCBX06450; 25JAC9145-07A; 823037; 823038
Award Periods: July 1, 2022 through June 30, 2023; September 1, 2022 through August 31, 2025; and September 1, 2022 through June 30, 2023
Type of Finding:
Material Weakness in Internal Control over Compliance
Criteria or Specific Requirement:
Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g. grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220.
Condition:
Through audit procedures performed, we noted that the Organization does not have procedures for verifying that an entity with which it plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded.
Questioned Costs:
None
Context:
During our testing, we noted a formal policy was not in place over suspension and debarment. We also noted that the Organization did not determine or verify whether one vendor in which a contract was entered into was not suspended or debarred prior to entering into the contract.
Cause:
Policies and procedures had not been put into place to verify whether the Organization is entering into covered transactions with entities that are not suspended or debarred.
Effect:
The possible receipt of federal funds or assistance by an ineligible contractor.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that current policies and procedures over covered transactions be updated to include one of the following procedures related to suspension and debarment:
• Searching for the person or entity within the Excluded Parties List System; Collecting certification from the person or entity; or
• Adding a clause or condition to the covered transaction with that person or entity
Views of Responsible Officials and Planned Corrective Actions:
There is no disagreement with this finding. Enlace Chicago is committed to ensuring the policies and procedures are being followed in relation to suspension and debarment. The current policy is to search a person or entity within the Excluded Parties List System on an ongoing basis. In addition to the search, moving forward, documentation will include the date of the search and saved within each contractual package. Contract language will also be added to include a clause to cover this internal control requirement.
Name of the contact person responsible for corrective action: Laura Velazques, Director of Finance
Planned completion date for corrective action plan: June 30, 2024
Federal Agency: U.S. Department of Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Pass-Through Agencies: Illinois Department of Human Services; New Life Centers of Chicagoland; Illinois Criminal Justice Information Authority
Pass-Through Number: FSCBX06450; 25JAC9145-07A; 823037; 823038
Award Periods: July 1, 2022 through June 30, 2023; September 1, 2022 through August 31, 2025; and September 1, 2022 through June 30, 2023
Type of Finding:
Material Weakness in Internal Control over Compliance
Criteria or Specific Requirement:
Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g. grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220.
Condition:
Through audit procedures performed, we noted that the Organization does not have procedures for verifying that an entity with which it plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded.
Questioned Costs:
None
Context:
During our testing, we noted a formal policy was not in place over suspension and debarment. We also noted that the Organization did not determine or verify whether one vendor in which a contract was entered into was not suspended or debarred prior to entering into the contract.
Cause:
Policies and procedures had not been put into place to verify whether the Organization is entering into covered transactions with entities that are not suspended or debarred.
Effect:
The possible receipt of federal funds or assistance by an ineligible contractor.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that current policies and procedures over covered transactions be updated to include one of the following procedures related to suspension and debarment:
• Searching for the person or entity within the Excluded Parties List System; Collecting certification from the person or entity; or
• Adding a clause or condition to the covered transaction with that person or entity
Views of Responsible Officials and Planned Corrective Actions:
There is no disagreement with this finding. Enlace Chicago is committed to ensuring the policies and procedures are being followed in relation to suspension and debarment. The current policy is to search a person or entity within the Excluded Parties List System on an ongoing basis. In addition to the search, moving forward, documentation will include the date of the search and saved within each contractual package. Contract language will also be added to include a clause to cover this internal control requirement.
Name of the contact person responsible for corrective action: Laura Velazques, Director of Finance
Planned completion date for corrective action plan: June 30, 2024
Federal Agency: U.S. Department of Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Pass-Through Agencies: Illinois Department of Human Services; New Life Centers of Chicagoland; Illinois Criminal Justice Information Authority
Pass-Through Number: FSCBX06450; 25JAC9145-07A; 823037; 823038
Award Periods: July 1, 2022 through June 30, 2023; September 1, 2022 through August 31, 2025; and September 1, 2022 through June 30, 2023
Type of Finding:
Material Weakness in Internal Control over Compliance
Criteria or Specific Requirement:
Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g. grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220.
Condition:
Through audit procedures performed, we noted that the Organization does not have procedures for verifying that an entity with which it plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded.
Questioned Costs:
None
Context:
During our testing, we noted a formal policy was not in place over suspension and debarment. We also noted that the Organization did not determine or verify whether one vendor in which a contract was entered into was not suspended or debarred prior to entering into the contract.
Cause:
Policies and procedures had not been put into place to verify whether the Organization is entering into covered transactions with entities that are not suspended or debarred.
Effect:
The possible receipt of federal funds or assistance by an ineligible contractor.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that current policies and procedures over covered transactions be updated to include one of the following procedures related to suspension and debarment:
• Searching for the person or entity within the Excluded Parties List System; Collecting certification from the person or entity; or
• Adding a clause or condition to the covered transaction with that person or entity
Views of Responsible Officials and Planned Corrective Actions:
There is no disagreement with this finding. Enlace Chicago is committed to ensuring the policies and procedures are being followed in relation to suspension and debarment. The current policy is to search a person or entity within the Excluded Parties List System on an ongoing basis. In addition to the search, moving forward, documentation will include the date of the search and saved within each contractual package. Contract language will also be added to include a clause to cover this internal control requirement.
Name of the contact person responsible for corrective action: Laura Velazques, Director of Finance
Planned completion date for corrective action plan: June 30, 2024
Federal Agency: U.S. Department of Education
Federal Program Name: 21st Century Community Learning Centers
Assistance Listing Number: 84.287
Pass-Through Agency: Illinois State Board of Education
Pass-Through Number: 21-4421-25-65-108-9335-51, and 22-4421-25-65-108-9335-51
Award Period: July 1, 2022 through June 30, 2023
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement:
The grant requires the Organization to file quarterly financial reports. In our review of the financial reports, we noted only 3 financial reports were prepared and submitted. Reports were submitted for expenditures through 2/28/23, 3/31/23, and 6/30/23. All of these reports were submitted after the required 30 calendar days after the month end of the quarter being reported.
Condition:
Through audit procedures performed, we noted only 3 financial reports were prepared and submitted. Reports were submitted for expenditures through 2/28/23, 3/31/23, and 6/30/23. All of these reports were submitted after the required 30 calendar days after the month end of the quarter being reported.
Questioned Costs:
None
Context:
Finding was identified for one missing financial report and the untimely filing of the three other reports tested.
Cause:
Unknown
Effect:
Not submitting the required number of financial reports for federal funds or untimely submission of reports prepared could result in inaccurate financial reporting and lack of timeliness.
Repeat Finding:
The finding is a repeat finding in the immediately prior year. Prior year finding number was 2022-007.
Recommendation:
We recommend that management follow established policies and procedures for timely preparation of reports under program requirements financial reports. Documented timing of preparation and approval should be maintained and documented.
Views of Responsible Officials and Planned Corrective Actions:
There is no disagreement with this finding. Enlace Chicago is committed to timely completion of report submissions. Enlace Chicago has continued to review and approve reports prior to submission as required by the state agency. We will continue to put forth best efforts to take a step further and document preparation and review on the report form to satisfy the internal process requirement.
Name of the contact person responsible for corrective action: Laura Velazquez, Director of Finance
Planned completion date for corrective action plan: June 30, 2024.
Federal Agency: U.S. Department of Education
Federal Program Name: 21st Century Community Learning Centers
Assistance Listing Number: 84.287
Pass-Through Agency: Illinois State Board of Education
Pass-Through Number: 21-4421-25-65-108-9335-51, and 22-4421-25-65-108-9335-51
Award Period: July 1, 2022 through June 30, 2023
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement:
The grant requires the Organization to file quarterly financial reports. In our review of the financial reports, we noted only 3 financial reports were prepared and submitted. Reports were submitted for expenditures through 2/28/23, 3/31/23, and 6/30/23. All of these reports were submitted after the required 30 calendar days after the month end of the quarter being reported.
Condition:
Through audit procedures performed, we noted only 3 financial reports were prepared and submitted. Reports were submitted for expenditures through 2/28/23, 3/31/23, and 6/30/23. All of these reports were submitted after the required 30 calendar days after the month end of the quarter being reported.
Questioned Costs:
None
Context:
Finding was identified for one missing financial report and the untimely filing of the three other reports tested.
Cause:
Unknown
Effect:
Not submitting the required number of financial reports for federal funds or untimely submission of reports prepared could result in inaccurate financial reporting and lack of timeliness.
Repeat Finding:
The finding is a repeat finding in the immediately prior year. Prior year finding number was 2022-007.
Recommendation:
We recommend that management follow established policies and procedures for timely preparation of reports under program requirements financial reports. Documented timing of preparation and approval should be maintained and documented.
Views of Responsible Officials and Planned Corrective Actions:
There is no disagreement with this finding. Enlace Chicago is committed to timely completion of report submissions. Enlace Chicago has continued to review and approve reports prior to submission as required by the state agency. We will continue to put forth best efforts to take a step further and document preparation and review on the report form to satisfy the internal process requirement.
Name of the contact person responsible for corrective action: Laura Velazquez, Director of Finance
Planned completion date for corrective action plan: June 30, 2024.
Federal Agency: U.S. Department of Education
Federal Program Name: 21st Century Community Learning Centers
Assistance Listing Number: 84.287
Pass-Through Agency: Illinois State Board of Education
Pass-Through Number: 21-4421-25-65-108-9335-51, and 22-4421-25-65-108-9335-51
Award Period: July 1, 2022 through June 30, 2023
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement:
The grant requires the Organization to file quarterly financial reports. In our review of the financial reports, we noted only 3 financial reports were prepared and submitted. Reports were submitted for expenditures through 2/28/23, 3/31/23, and 6/30/23. All of these reports were submitted after the required 30 calendar days after the month end of the quarter being reported.
Condition:
Through audit procedures performed, we noted only 3 financial reports were prepared and submitted. Reports were submitted for expenditures through 2/28/23, 3/31/23, and 6/30/23. All of these reports were submitted after the required 30 calendar days after the month end of the quarter being reported.
Questioned Costs:
None
Context:
Finding was identified for one missing financial report and the untimely filing of the three other reports tested.
Cause:
Unknown
Effect:
Not submitting the required number of financial reports for federal funds or untimely submission of reports prepared could result in inaccurate financial reporting and lack of timeliness.
Repeat Finding:
The finding is a repeat finding in the immediately prior year. Prior year finding number was 2022-007.
Recommendation:
We recommend that management follow established policies and procedures for timely preparation of reports under program requirements financial reports. Documented timing of preparation and approval should be maintained and documented.
Views of Responsible Officials and Planned Corrective Actions:
There is no disagreement with this finding. Enlace Chicago is committed to timely completion of report submissions. Enlace Chicago has continued to review and approve reports prior to submission as required by the state agency. We will continue to put forth best efforts to take a step further and document preparation and review on the report form to satisfy the internal process requirement.
Name of the contact person responsible for corrective action: Laura Velazquez, Director of Finance
Planned completion date for corrective action plan: June 30, 2024.
Federal Agency: U.S. Department of Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Pass-Through Agencies: Illinois Department of Human Services; New Life Centers of Chicagoland; Illinois Criminal Justice Information Authority
Pass-Through Number: FSCBX06450; 25JAC9145-07A; 823037; 823038
Award Period: July 1, 2022 through June 30, 2023; September 1, 2022 through August 31, 2025; and September 1, 2022 through June 30, 2023
Type of Finding:
Material Weakness in Internal Control over Compliance
Criteria or Specific Requirement:
Under the Uniform Guidance, organizations are required to document the basis for their procurement. For the single source procurement tested, the Organization could not support how this procurement met the requirements for a single source procurement.
Condition:
For the single source procurement tested, the Organization could not support how this procurement met the requirements for a single source procurement.
Questioned Costs:
None
Context:
Finding was identified for the only procurement tested, which was the only expense charged to this grant that met the procurement threshold.
Cause:
Unknown
Effect:
The possible receipt of federal funds or assistance by an ineligible contractor.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Organization follow the current policies and procedures over covered transactions to maintain documentation supporting the procurement for 5 years following the end of the contract.
Views of Responsible Officials and Planned Corrective Actions:
There is no disagreement with this finding. Enlace Chicago is committed to following the procurement process and requirements outlined within the policies and procedures.
Name of the contact person responsible for corrective action: Laura Velazquez, Director of Finance
Planned completion date for corrective action plan: June 30, 2024.
Federal Agency: U.S. Department of Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Pass-Through Agencies: Illinois Department of Human Services; New Life Centers of Chicagoland; Illinois Criminal Justice Information Authority
Pass-Through Number: FSCBX06450; 25JAC9145-07A; 823037; 823038
Award Period: July 1, 2022 through June 30, 2023; September 1, 2022 through August 31, 2025; and September 1, 2022 through June 30, 2023
Type of Finding:
Material Weakness in Internal Control over Compliance
Criteria or Specific Requirement:
Under the Uniform Guidance, organizations are required to document the basis for their procurement. For the single source procurement tested, the Organization could not support how this procurement met the requirements for a single source procurement.
Condition:
For the single source procurement tested, the Organization could not support how this procurement met the requirements for a single source procurement.
Questioned Costs:
None
Context:
Finding was identified for the only procurement tested, which was the only expense charged to this grant that met the procurement threshold.
Cause:
Unknown
Effect:
The possible receipt of federal funds or assistance by an ineligible contractor.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Organization follow the current policies and procedures over covered transactions to maintain documentation supporting the procurement for 5 years following the end of the contract.
Views of Responsible Officials and Planned Corrective Actions:
There is no disagreement with this finding. Enlace Chicago is committed to following the procurement process and requirements outlined within the policies and procedures.
Name of the contact person responsible for corrective action: Laura Velazquez, Director of Finance
Planned completion date for corrective action plan: June 30, 2024.
Federal Agency: U.S. Department of Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Pass-Through Agencies: Illinois Department of Human Services; New Life Centers of Chicagoland; Illinois Criminal Justice Information Authority
Pass-Through Number: FSCBX06450; 25JAC9145-07A; 823037; 823038
Award Period: July 1, 2022 through June 30, 2023; September 1, 2022 through August 31, 2025; and September 1, 2022 through June 30, 2023
Type of Finding:
Material Weakness in Internal Control over Compliance
Criteria or Specific Requirement:
Under the Uniform Guidance, organizations are required to document the basis for their procurement. For the single source procurement tested, the Organization could not support how this procurement met the requirements for a single source procurement.
Condition:
For the single source procurement tested, the Organization could not support how this procurement met the requirements for a single source procurement.
Questioned Costs:
None
Context:
Finding was identified for the only procurement tested, which was the only expense charged to this grant that met the procurement threshold.
Cause:
Unknown
Effect:
The possible receipt of federal funds or assistance by an ineligible contractor.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Organization follow the current policies and procedures over covered transactions to maintain documentation supporting the procurement for 5 years following the end of the contract.
Views of Responsible Officials and Planned Corrective Actions:
There is no disagreement with this finding. Enlace Chicago is committed to following the procurement process and requirements outlined within the policies and procedures.
Name of the contact person responsible for corrective action: Laura Velazquez, Director of Finance
Planned completion date for corrective action plan: June 30, 2024.
Federal Agency: U.S. Department of Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Pass-Through Agencies: Illinois Department of Human Services; New Life Centers of Chicagoland; Illinois Criminal Justice Information Authority
Pass-Through Number: FSCBX06450; 25JAC9145-07A; 823037; 823038
Award Periods: July 1, 2022 through June 30, 2023; September 1, 2022 through August 31, 2025; and September 1, 2022 through June 30, 2023
Type of Finding:
Material Weakness in Internal Control over Compliance
Criteria or Specific Requirement:
Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g. grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220.
Condition:
Through audit procedures performed, we noted that the Organization does not have procedures for verifying that an entity with which it plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded.
Questioned Costs:
None
Context:
During our testing, we noted a formal policy was not in place over suspension and debarment. We also noted that the Organization did not determine or verify whether one vendor in which a contract was entered into was not suspended or debarred prior to entering into the contract.
Cause:
Policies and procedures had not been put into place to verify whether the Organization is entering into covered transactions with entities that are not suspended or debarred.
Effect:
The possible receipt of federal funds or assistance by an ineligible contractor.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that current policies and procedures over covered transactions be updated to include one of the following procedures related to suspension and debarment:
• Searching for the person or entity within the Excluded Parties List System; Collecting certification from the person or entity; or
• Adding a clause or condition to the covered transaction with that person or entity
Views of Responsible Officials and Planned Corrective Actions:
There is no disagreement with this finding. Enlace Chicago is committed to ensuring the policies and procedures are being followed in relation to suspension and debarment. The current policy is to search a person or entity within the Excluded Parties List System on an ongoing basis. In addition to the search, moving forward, documentation will include the date of the search and saved within each contractual package. Contract language will also be added to include a clause to cover this internal control requirement.
Name of the contact person responsible for corrective action: Laura Velazques, Director of Finance
Planned completion date for corrective action plan: June 30, 2024
Federal Agency: U.S. Department of Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Pass-Through Agencies: Illinois Department of Human Services; New Life Centers of Chicagoland; Illinois Criminal Justice Information Authority
Pass-Through Number: FSCBX06450; 25JAC9145-07A; 823037; 823038
Award Periods: July 1, 2022 through June 30, 2023; September 1, 2022 through August 31, 2025; and September 1, 2022 through June 30, 2023
Type of Finding:
Material Weakness in Internal Control over Compliance
Criteria or Specific Requirement:
Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g. grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220.
Condition:
Through audit procedures performed, we noted that the Organization does not have procedures for verifying that an entity with which it plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded.
Questioned Costs:
None
Context:
During our testing, we noted a formal policy was not in place over suspension and debarment. We also noted that the Organization did not determine or verify whether one vendor in which a contract was entered into was not suspended or debarred prior to entering into the contract.
Cause:
Policies and procedures had not been put into place to verify whether the Organization is entering into covered transactions with entities that are not suspended or debarred.
Effect:
The possible receipt of federal funds or assistance by an ineligible contractor.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that current policies and procedures over covered transactions be updated to include one of the following procedures related to suspension and debarment:
• Searching for the person or entity within the Excluded Parties List System; Collecting certification from the person or entity; or
• Adding a clause or condition to the covered transaction with that person or entity
Views of Responsible Officials and Planned Corrective Actions:
There is no disagreement with this finding. Enlace Chicago is committed to ensuring the policies and procedures are being followed in relation to suspension and debarment. The current policy is to search a person or entity within the Excluded Parties List System on an ongoing basis. In addition to the search, moving forward, documentation will include the date of the search and saved within each contractual package. Contract language will also be added to include a clause to cover this internal control requirement.
Name of the contact person responsible for corrective action: Laura Velazques, Director of Finance
Planned completion date for corrective action plan: June 30, 2024
Federal Agency: U.S. Department of Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Pass-Through Agencies: Illinois Department of Human Services; New Life Centers of Chicagoland; Illinois Criminal Justice Information Authority
Pass-Through Number: FSCBX06450; 25JAC9145-07A; 823037; 823038
Award Periods: July 1, 2022 through June 30, 2023; September 1, 2022 through August 31, 2025; and September 1, 2022 through June 30, 2023
Type of Finding:
Material Weakness in Internal Control over Compliance
Criteria or Specific Requirement:
Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g. grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220.
Condition:
Through audit procedures performed, we noted that the Organization does not have procedures for verifying that an entity with which it plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded.
Questioned Costs:
None
Context:
During our testing, we noted a formal policy was not in place over suspension and debarment. We also noted that the Organization did not determine or verify whether one vendor in which a contract was entered into was not suspended or debarred prior to entering into the contract.
Cause:
Policies and procedures had not been put into place to verify whether the Organization is entering into covered transactions with entities that are not suspended or debarred.
Effect:
The possible receipt of federal funds or assistance by an ineligible contractor.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that current policies and procedures over covered transactions be updated to include one of the following procedures related to suspension and debarment:
• Searching for the person or entity within the Excluded Parties List System; Collecting certification from the person or entity; or
• Adding a clause or condition to the covered transaction with that person or entity
Views of Responsible Officials and Planned Corrective Actions:
There is no disagreement with this finding. Enlace Chicago is committed to ensuring the policies and procedures are being followed in relation to suspension and debarment. The current policy is to search a person or entity within the Excluded Parties List System on an ongoing basis. In addition to the search, moving forward, documentation will include the date of the search and saved within each contractual package. Contract language will also be added to include a clause to cover this internal control requirement.
Name of the contact person responsible for corrective action: Laura Velazques, Director of Finance
Planned completion date for corrective action plan: June 30, 2024