FAC Explorer

Audit 305513

FY End
2022-06-30
Total Expended
$2.18M
Findings
10
Programs
6
Organization: Community Counseling Centers of Chicago, Inc. and Affiliate (IL)
Year: 2022 Accepted: 2024-05-06
Auditor: Benford Brown & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
395883 2022-002 Material Weakness - P
395884 2022-002 Material Weakness - P
395885 2022-002 Material Weakness - P
395886 2022-002 Material Weakness - P
395887 2022-002 Material Weakness - P
972325 2022-002 Material Weakness - P
972326 2022-002 Material Weakness - P
972327 2022-002 Material Weakness - P
972328 2022-002 Material Weakness - P
972329 2022-002 Material Weakness - P

Programs

ALN Program Spent Major Findings
93.958 Block Grants for Community Mental Health Services $309,956 Yes 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $154,108 - 0
14.218 Community Development Block Grants/entitlement Grants $107,221 - 0
93.378 Integrated Care for Kids Model (a) $81,524 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $39,249 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $23,556 Yes 1

Contacts

Name Title Type
X37TWJQLAPY7 Ellen Dooley Auditee
8722350722 Timothy Watson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The Schedule of Expenditures of Federal Awards (Schedule) has been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. The Schedule includes the federal grant activity of the Organization and is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Sub-recipients The Organization did not make any disbursements to subrecipients during the fiscal year 2022. Non-cash Assistance The Organization did not receive any federal non-cash assistance during the fiscal year 2022. Insurance The Organization did not receive any federally-funded insurance during fiscal year 2022. Loans The Organization did not have any federal loans or loan guarantees outstanding as of June 30, 2022. De Minimis Cost Rate The Organization elected to use the 10% de minimis cost rate during fiscal year 2022. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-002
Finding 2022-02 Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 93.958 Block Grants for Community Mental Health Services 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Health and Human Services and U.S. Department of Treasury Section III - Findings and Questioned Costs Relating to Compliance Over Federal Awards (continued) Award Number/Year 2022 Criteria C4 has grant agreements from Federal agencies and State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance and the State of Illinois Grant Accountability and Transparency Act (GATA). As such, for the year ended June 30, 2022, C4 is required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. All items are required to be submitted to the GATA portal within six (6) months after C4’s fiscal year-end and to the Federal Audit Clearinghouse within nine (9) months after C4’s fiscal year-end. Condition C4 did not submit its audited financial statements, SEFA and CYEFR and other required information to the Federal Audit Clearinghouse and GATA portal by the required due dates. Cause This condition was due to several factors including significant staff turnover during fiscal years 2021 and 2022 resulting in the accounting and finance function being understaffed. As such, there was a delay in completing the recording of year-end financial transactions, performing account reconciliations and preparing financial reports for fiscal year 2022 as needed for the audit. Effect The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for C4 to suspend funding until compliance is achieved.
Finding 2022-002
Finding 2022-02 Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 93.958 Block Grants for Community Mental Health Services 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Health and Human Services and U.S. Department of Treasury Section III - Findings and Questioned Costs Relating to Compliance Over Federal Awards (continued) Award Number/Year 2022 Criteria C4 has grant agreements from Federal agencies and State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance and the State of Illinois Grant Accountability and Transparency Act (GATA). As such, for the year ended June 30, 2022, C4 is required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. All items are required to be submitted to the GATA portal within six (6) months after C4’s fiscal year-end and to the Federal Audit Clearinghouse within nine (9) months after C4’s fiscal year-end. Condition C4 did not submit its audited financial statements, SEFA and CYEFR and other required information to the Federal Audit Clearinghouse and GATA portal by the required due dates. Cause This condition was due to several factors including significant staff turnover during fiscal years 2021 and 2022 resulting in the accounting and finance function being understaffed. As such, there was a delay in completing the recording of year-end financial transactions, performing account reconciliations and preparing financial reports for fiscal year 2022 as needed for the audit. Effect The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for C4 to suspend funding until compliance is achieved.
Finding 2022-002
Finding 2022-02 Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 93.958 Block Grants for Community Mental Health Services 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Health and Human Services and U.S. Department of Treasury Section III - Findings and Questioned Costs Relating to Compliance Over Federal Awards (continued) Award Number/Year 2022 Criteria C4 has grant agreements from Federal agencies and State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance and the State of Illinois Grant Accountability and Transparency Act (GATA). As such, for the year ended June 30, 2022, C4 is required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. All items are required to be submitted to the GATA portal within six (6) months after C4’s fiscal year-end and to the Federal Audit Clearinghouse within nine (9) months after C4’s fiscal year-end. Condition C4 did not submit its audited financial statements, SEFA and CYEFR and other required information to the Federal Audit Clearinghouse and GATA portal by the required due dates. Cause This condition was due to several factors including significant staff turnover during fiscal years 2021 and 2022 resulting in the accounting and finance function being understaffed. As such, there was a delay in completing the recording of year-end financial transactions, performing account reconciliations and preparing financial reports for fiscal year 2022 as needed for the audit. Effect The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for C4 to suspend funding until compliance is achieved.
Finding 2022-002
Finding 2022-02 Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 93.958 Block Grants for Community Mental Health Services 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Health and Human Services and U.S. Department of Treasury Section III - Findings and Questioned Costs Relating to Compliance Over Federal Awards (continued) Award Number/Year 2022 Criteria C4 has grant agreements from Federal agencies and State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance and the State of Illinois Grant Accountability and Transparency Act (GATA). As such, for the year ended June 30, 2022, C4 is required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. All items are required to be submitted to the GATA portal within six (6) months after C4’s fiscal year-end and to the Federal Audit Clearinghouse within nine (9) months after C4’s fiscal year-end. Condition C4 did not submit its audited financial statements, SEFA and CYEFR and other required information to the Federal Audit Clearinghouse and GATA portal by the required due dates. Cause This condition was due to several factors including significant staff turnover during fiscal years 2021 and 2022 resulting in the accounting and finance function being understaffed. As such, there was a delay in completing the recording of year-end financial transactions, performing account reconciliations and preparing financial reports for fiscal year 2022 as needed for the audit. Effect The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for C4 to suspend funding until compliance is achieved.
Finding 2022-002
Finding 2022-02 Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 93.958 Block Grants for Community Mental Health Services 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Health and Human Services and U.S. Department of Treasury Section III - Findings and Questioned Costs Relating to Compliance Over Federal Awards (continued) Award Number/Year 2022 Criteria C4 has grant agreements from Federal agencies and State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance and the State of Illinois Grant Accountability and Transparency Act (GATA). As such, for the year ended June 30, 2022, C4 is required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. All items are required to be submitted to the GATA portal within six (6) months after C4’s fiscal year-end and to the Federal Audit Clearinghouse within nine (9) months after C4’s fiscal year-end. Condition C4 did not submit its audited financial statements, SEFA and CYEFR and other required information to the Federal Audit Clearinghouse and GATA portal by the required due dates. Cause This condition was due to several factors including significant staff turnover during fiscal years 2021 and 2022 resulting in the accounting and finance function being understaffed. As such, there was a delay in completing the recording of year-end financial transactions, performing account reconciliations and preparing financial reports for fiscal year 2022 as needed for the audit. Effect The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for C4 to suspend funding until compliance is achieved.
Finding 2022-002
Finding 2022-02 Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 93.958 Block Grants for Community Mental Health Services 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Health and Human Services and U.S. Department of Treasury Section III - Findings and Questioned Costs Relating to Compliance Over Federal Awards (continued) Award Number/Year 2022 Criteria C4 has grant agreements from Federal agencies and State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance and the State of Illinois Grant Accountability and Transparency Act (GATA). As such, for the year ended June 30, 2022, C4 is required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. All items are required to be submitted to the GATA portal within six (6) months after C4’s fiscal year-end and to the Federal Audit Clearinghouse within nine (9) months after C4’s fiscal year-end. Condition C4 did not submit its audited financial statements, SEFA and CYEFR and other required information to the Federal Audit Clearinghouse and GATA portal by the required due dates. Cause This condition was due to several factors including significant staff turnover during fiscal years 2021 and 2022 resulting in the accounting and finance function being understaffed. As such, there was a delay in completing the recording of year-end financial transactions, performing account reconciliations and preparing financial reports for fiscal year 2022 as needed for the audit. Effect The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for C4 to suspend funding until compliance is achieved.
Finding 2022-002
Finding 2022-02 Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 93.958 Block Grants for Community Mental Health Services 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Health and Human Services and U.S. Department of Treasury Section III - Findings and Questioned Costs Relating to Compliance Over Federal Awards (continued) Award Number/Year 2022 Criteria C4 has grant agreements from Federal agencies and State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance and the State of Illinois Grant Accountability and Transparency Act (GATA). As such, for the year ended June 30, 2022, C4 is required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. All items are required to be submitted to the GATA portal within six (6) months after C4’s fiscal year-end and to the Federal Audit Clearinghouse within nine (9) months after C4’s fiscal year-end. Condition C4 did not submit its audited financial statements, SEFA and CYEFR and other required information to the Federal Audit Clearinghouse and GATA portal by the required due dates. Cause This condition was due to several factors including significant staff turnover during fiscal years 2021 and 2022 resulting in the accounting and finance function being understaffed. As such, there was a delay in completing the recording of year-end financial transactions, performing account reconciliations and preparing financial reports for fiscal year 2022 as needed for the audit. Effect The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for C4 to suspend funding until compliance is achieved.
Finding 2022-002
Finding 2022-02 Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 93.958 Block Grants for Community Mental Health Services 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Health and Human Services and U.S. Department of Treasury Section III - Findings and Questioned Costs Relating to Compliance Over Federal Awards (continued) Award Number/Year 2022 Criteria C4 has grant agreements from Federal agencies and State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance and the State of Illinois Grant Accountability and Transparency Act (GATA). As such, for the year ended June 30, 2022, C4 is required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. All items are required to be submitted to the GATA portal within six (6) months after C4’s fiscal year-end and to the Federal Audit Clearinghouse within nine (9) months after C4’s fiscal year-end. Condition C4 did not submit its audited financial statements, SEFA and CYEFR and other required information to the Federal Audit Clearinghouse and GATA portal by the required due dates. Cause This condition was due to several factors including significant staff turnover during fiscal years 2021 and 2022 resulting in the accounting and finance function being understaffed. As such, there was a delay in completing the recording of year-end financial transactions, performing account reconciliations and preparing financial reports for fiscal year 2022 as needed for the audit. Effect The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for C4 to suspend funding until compliance is achieved.
Finding 2022-002
Finding 2022-02 Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 93.958 Block Grants for Community Mental Health Services 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Health and Human Services and U.S. Department of Treasury Section III - Findings and Questioned Costs Relating to Compliance Over Federal Awards (continued) Award Number/Year 2022 Criteria C4 has grant agreements from Federal agencies and State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance and the State of Illinois Grant Accountability and Transparency Act (GATA). As such, for the year ended June 30, 2022, C4 is required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. All items are required to be submitted to the GATA portal within six (6) months after C4’s fiscal year-end and to the Federal Audit Clearinghouse within nine (9) months after C4’s fiscal year-end. Condition C4 did not submit its audited financial statements, SEFA and CYEFR and other required information to the Federal Audit Clearinghouse and GATA portal by the required due dates. Cause This condition was due to several factors including significant staff turnover during fiscal years 2021 and 2022 resulting in the accounting and finance function being understaffed. As such, there was a delay in completing the recording of year-end financial transactions, performing account reconciliations and preparing financial reports for fiscal year 2022 as needed for the audit. Effect The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for C4 to suspend funding until compliance is achieved.
Finding 2022-002
Finding 2022-02 Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 93.958 Block Grants for Community Mental Health Services 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Health and Human Services and U.S. Department of Treasury Section III - Findings and Questioned Costs Relating to Compliance Over Federal Awards (continued) Award Number/Year 2022 Criteria C4 has grant agreements from Federal agencies and State of Illinois agencies with terms requiring compliance with financial reporting requirements in accordance with Uniform Guidance and the State of Illinois Grant Accountability and Transparency Act (GATA). As such, for the year ended June 30, 2022, C4 is required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and single audit reports to the Federal Audit Clearinghouse and the same audit package plus a Consolidated Year End Financial Report (CYEFR) to the GATA portal. All items are required to be submitted to the GATA portal within six (6) months after C4’s fiscal year-end and to the Federal Audit Clearinghouse within nine (9) months after C4’s fiscal year-end. Condition C4 did not submit its audited financial statements, SEFA and CYEFR and other required information to the Federal Audit Clearinghouse and GATA portal by the required due dates. Cause This condition was due to several factors including significant staff turnover during fiscal years 2021 and 2022 resulting in the accounting and finance function being understaffed. As such, there was a delay in completing the recording of year-end financial transactions, performing account reconciliations and preparing financial reports for fiscal year 2022 as needed for the audit. Effect The effect is that controls over the financial reporting process were weakened thereby increasing the risk that material misstatements could be included in the financial statements without management being aware. Additionally, noncompliance with financial reporting deadlines could cause funding sources for C4 to suspend funding until compliance is achieved.