Criteria: Exhibit A of the Illinois Criminal Justice Information Authority grant agreement outlines the eligibility
requirements for individuals served under the program. 2 CFR 200.303 maintains that the awardee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the awardee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of individuals who received services under the program, one of the individuals in the initial listing of individuals services was included in error and three of the individuals did not maintain documentation of a conclusion that the individual was directly or indirectly involved as a victim of violent crime in Cook County. Cause: Due to turnover in program management adequate records for these individuals were not maintained. Effect: The Organization must be able to demonstrate how the major program eligibility requirement is satisfied to be able to support its assertion that all participants meet the minimum requirements to be eligible to benefit from the major program award. Not doing so could lead to adverse action by the grantor. Recommendation: We recommend that the Organization implement policies, procedures and internal controls to maintain supporting documentation and ensure the existence and completeness of the participant population. Management's Response: We agree with this finding. See corrective action plan.
Criteria: 2 CFR 200.405 maintains that costs which are allocable to more than one program be allocated based
on the proportional benefit or as determined on any reasonable documented basis. Condition: During our testing, 4 of the 8 expenses selected were unsupported by general ledger allocation of the expenses. The amount charged to the grant appeared to be an allocable percentage based on the budgeted amount however, the actual expenses that were incurred were not allocated out to the program in alignment with that budgeted amount. Cause: Due to turnover in program management adequate allocation of these expenses were not reconciled. Effect:The Organization must be able to demonstrate the expenses allocated to the grant on the vouchers is supported in its allocation in the general ledger to ensure proper allocation and avoidance of duplication of funding requests for the same amounts. Questioned Costs: The total of the allocated epxense transactions of $1,667 were not allocated in the general ledger system to the applicable program. Recommendation: We recommend that the Organization implement procedures and internal controls for regular review of the general ledger of their programs and reconcile to the vouchers prior to submission to the granting agency. Management's Response: We agree with this finding. See corrective action plan.
Criteria: 2 CFR 200.510(b) requires the auditee to prepare a schedule of federal awards (SEFA) that must contain federal awards expended during the period. Condition: On the original SEFA provided for the audit, the total federal expenditures reflected on the SEFA were inaccurate with excess amounts for some programs and the programs 21.027 and 10.561 were omitted on the initial SEFA report. This resulted in a restatement of the SEFA. Cause: Due to staff turnover, staff was unfamiliar with the specifics of the grant. Effect: SEFA was inaccurate. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within
the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the fiscal year. Condition: UCAN’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: Inaccuracies of the SEFA resulted in delays in completion of the Single Audit and data collection form filing. Effect: Late filing will result in UCAN not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2024. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Criteria: 2 CFR 200.510(b) requires the auditee to prepare a schedule of federal awards (SEFA) that must contain federal awards expended during the period. Condition: On the original SEFA provided for the audit, the total federal expenditures reflected on the SEFA were inaccurate with excess amounts for some programs and the programs 21.027 and 10.561 were omitted on the initial SEFA report. This resulted in a restatement of the SEFA. Cause: Due to staff turnover, staff was unfamiliar with the specifics of the grant. Effect: SEFA was inaccurate. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within
the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the fiscal year. Condition: UCAN’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: Inaccuracies of the SEFA resulted in delays in completion of the Single Audit and data collection form filing. Effect: Late filing will result in UCAN not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2024. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Criteria: 2 CFR 200.405 maintains that costs which are allocable to more than one program be allocated based
on the proportional benefit or as determined on any reasonable documented basis. Condition: During our testing, 4 of the 8 expenses selected were unsupported by general ledger allocation of the expenses. The amount charged to the grant appeared to be an allocable percentage based on the budgeted amount however, the actual expenses that were incurred were not allocated out to the program in alignment with that budgeted amount. Cause: Due to turnover in program management adequate allocation of these expenses were not reconciled. Effect:The Organization must be able to demonstrate the expenses allocated to the grant on the vouchers is supported in its allocation in the general ledger to ensure proper allocation and avoidance of duplication of funding requests for the same amounts. Questioned Costs: The total of the allocated epxense transactions of $1,667 were not allocated in the general ledger system to the applicable program. Recommendation: We recommend that the Organization implement procedures and internal controls for regular review of the general ledger of their programs and reconcile to the vouchers prior to submission to the granting agency. Management's Response: We agree with this finding. See corrective action plan.
Criteria: 2 CFR 200.510(b) requires the auditee to prepare a schedule of federal awards (SEFA) that must contain federal awards expended during the period. Condition: On the original SEFA provided for the audit, the total federal expenditures reflected on the SEFA were inaccurate with excess amounts for some programs and the programs 21.027 and 10.561 were omitted on the initial SEFA report. This resulted in a restatement of the SEFA. Cause: Due to staff turnover, staff was unfamiliar with the specifics of the grant. Effect: SEFA was inaccurate. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within
the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the fiscal year. Condition: UCAN’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: Inaccuracies of the SEFA resulted in delays in completion of the Single Audit and data collection form filing. Effect: Late filing will result in UCAN not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2024. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Criteria: Exhibit A of the Illinois Criminal Justice Information Authority grant agreement outlines the eligibility
requirements for individuals served under the program. 2 CFR 200.303 maintains that the awardee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the awardee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of individuals who received services under the program, one of the individuals in the initial listing of individuals services was included in error and three of the individuals did not maintain documentation of a conclusion that the individual was directly or indirectly involved as a victim of violent crime in Cook County. Cause: Due to turnover in program management adequate records for these individuals were not maintained. Effect: The Organization must be able to demonstrate how the major program eligibility requirement is satisfied to be able to support its assertion that all participants meet the minimum requirements to be eligible to benefit from the major program award. Not doing so could lead to adverse action by the grantor. Recommendation: We recommend that the Organization implement policies, procedures and internal controls to maintain supporting documentation and ensure the existence and completeness of the participant population. Management's Response: We agree with this finding. See corrective action plan.
Criteria: 2 CFR 200.405 maintains that costs which are allocable to more than one program be allocated based
on the proportional benefit or as determined on any reasonable documented basis. Condition: During our testing, 4 of the 8 expenses selected were unsupported by general ledger allocation of the expenses. The amount charged to the grant appeared to be an allocable percentage based on the budgeted amount however, the actual expenses that were incurred were not allocated out to the program in alignment with that budgeted amount. Cause: Due to turnover in program management adequate allocation of these expenses were not reconciled. Effect:The Organization must be able to demonstrate the expenses allocated to the grant on the vouchers is supported in its allocation in the general ledger to ensure proper allocation and avoidance of duplication of funding requests for the same amounts. Questioned Costs: The total of the allocated epxense transactions of $1,667 were not allocated in the general ledger system to the applicable program. Recommendation: We recommend that the Organization implement procedures and internal controls for regular review of the general ledger of their programs and reconcile to the vouchers prior to submission to the granting agency. Management's Response: We agree with this finding. See corrective action plan.
Criteria: 2 CFR 200.510(b) requires the auditee to prepare a schedule of federal awards (SEFA) that must contain federal awards expended during the period. Condition: On the original SEFA provided for the audit, the total federal expenditures reflected on the SEFA were inaccurate with excess amounts for some programs and the programs 21.027 and 10.561 were omitted on the initial SEFA report. This resulted in a restatement of the SEFA. Cause: Due to staff turnover, staff was unfamiliar with the specifics of the grant. Effect: SEFA was inaccurate. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within
the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the fiscal year. Condition: UCAN’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: Inaccuracies of the SEFA resulted in delays in completion of the Single Audit and data collection form filing. Effect: Late filing will result in UCAN not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2024. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Criteria: 2 CFR 200.510(b) requires the auditee to prepare a schedule of federal awards (SEFA) that must contain federal awards expended during the period. Condition: On the original SEFA provided for the audit, the total federal expenditures reflected on the SEFA were inaccurate with excess amounts for some programs and the programs 21.027 and 10.561 were omitted on the initial SEFA report. This resulted in a restatement of the SEFA. Cause: Due to staff turnover, staff was unfamiliar with the specifics of the grant. Effect: SEFA was inaccurate. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within
the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the fiscal year. Condition: UCAN’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: Inaccuracies of the SEFA resulted in delays in completion of the Single Audit and data collection form filing. Effect: Late filing will result in UCAN not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2024. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Criteria: 2 CFR 200.405 maintains that costs which are allocable to more than one program be allocated based
on the proportional benefit or as determined on any reasonable documented basis. Condition: During our testing, 4 of the 8 expenses selected were unsupported by general ledger allocation of the expenses. The amount charged to the grant appeared to be an allocable percentage based on the budgeted amount however, the actual expenses that were incurred were not allocated out to the program in alignment with that budgeted amount. Cause: Due to turnover in program management adequate allocation of these expenses were not reconciled. Effect:The Organization must be able to demonstrate the expenses allocated to the grant on the vouchers is supported in its allocation in the general ledger to ensure proper allocation and avoidance of duplication of funding requests for the same amounts. Questioned Costs: The total of the allocated epxense transactions of $1,667 were not allocated in the general ledger system to the applicable program. Recommendation: We recommend that the Organization implement procedures and internal controls for regular review of the general ledger of their programs and reconcile to the vouchers prior to submission to the granting agency. Management's Response: We agree with this finding. See corrective action plan.
Criteria: 2 CFR 200.510(b) requires the auditee to prepare a schedule of federal awards (SEFA) that must contain federal awards expended during the period. Condition: On the original SEFA provided for the audit, the total federal expenditures reflected on the SEFA were inaccurate with excess amounts for some programs and the programs 21.027 and 10.561 were omitted on the initial SEFA report. This resulted in a restatement of the SEFA. Cause: Due to staff turnover, staff was unfamiliar with the specifics of the grant. Effect: SEFA was inaccurate. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within
the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the fiscal year. Condition: UCAN’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: Inaccuracies of the SEFA resulted in delays in completion of the Single Audit and data collection form filing. Effect: Late filing will result in UCAN not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2024. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.