FAC Explorer

Audit 305829

FY End
2023-12-31
Total Expended
$2.58M
Findings
2
Programs
3
Organization: Illinois Health and Hospital Association (IL)
Year: 2023 Accepted: 2024-05-08
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
396197 2023-001 Significant Deficiency - L
972639 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.253 Poison Center Support and Enhancement Grant $264,614 Yes 0
93.889 National Bioterrorism Hospital Preparedness Program $230,574 - 0
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $98,794 - 0

Contacts

Name Title Type
Z5U7N9JXCAB3 Jean Kirkel Auditee
6302765688 Craig Wories Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Assoication has elected to use the 10% de minimis indirect cost rate for awards that allow indirect costs. The accompanying schedule of expenditures of federal awards (the Schedule) include the federal award activity of Illinois Health and Hospital Association and its subsidiaries (the Association) under programs of the federal government for the year ended December 31, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Association, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Association.
Title: Note 2 - Summary of Signicant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Assoication has elected to use the 10% de minimis indirect cost rate for awards that allow indirect costs. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Note 3 - Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Assoication has elected to use the 10% de minimis indirect cost rate for awards that allow indirect costs. The Association has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 4 - Non-Cash Assistance, Insurance, Loans and Loan Guarantees Outstanding Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Assoication has elected to use the 10% de minimis indirect cost rate for awards that allow indirect costs. The Association did not receive any non-cash assistance during the year ended December 31, 2023. The Association did not have any federal insurance in effect during the year ended December 31, 2023, nor were there any loans or loan guarantees outstanding at year-end.

Finding Details

Finding 2023-001
Finding 2023-001: Federal Funding Accountability and Transparency Act Reporting Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: N/A – Direct Award Program Name: Poison Center Support and Enhancement Grant Assistance Listing Number: 93.253 Award Number: 6 H4BHS15565-14-02 Category of Finding: Reporting Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), as codified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward obligation was made. Condition/Context: During our testing of the reporting compliance requirement related to the Poison Center Support and Enhancement Grant, it was determined that FFATA reporting to FSRS was not done for the Association’s subrecipient. Cause: The Association’s internal controls failed to detect that FFATA reporting had not been performed. Effect: Failure to submit the required FFATA reports by the end of the month following an award given to a subrecipient results in noncompliance with 2 CFR Part 170 and could impact future funding. Questioned costs: None Repeat finding: No Recommendation: The Association should evaluate each award for applicability of FFATA reporting and establish internal controls to ensure proper submission of reports by the end of the month following an award given to a subrecipient. Management’s response: Management agrees with this finding. Please see corrective action plan attached.
Finding 2023-001
Finding 2023-001: Federal Funding Accountability and Transparency Act Reporting Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: N/A – Direct Award Program Name: Poison Center Support and Enhancement Grant Assistance Listing Number: 93.253 Award Number: 6 H4BHS15565-14-02 Category of Finding: Reporting Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), as codified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward obligation was made. Condition/Context: During our testing of the reporting compliance requirement related to the Poison Center Support and Enhancement Grant, it was determined that FFATA reporting to FSRS was not done for the Association’s subrecipient. Cause: The Association’s internal controls failed to detect that FFATA reporting had not been performed. Effect: Failure to submit the required FFATA reports by the end of the month following an award given to a subrecipient results in noncompliance with 2 CFR Part 170 and could impact future funding. Questioned costs: None Repeat finding: No Recommendation: The Association should evaluate each award for applicability of FFATA reporting and establish internal controls to ensure proper submission of reports by the end of the month following an award given to a subrecipient. Management’s response: Management agrees with this finding. Please see corrective action plan attached.