FAC Explorer

Audit 306666

FY End
2023-06-30
Total Expended
$772,368
Findings
4
Programs
3
Organization: Youthbuild Lake County, INC (IL)
Year: 2023 Accepted: 2024-05-20
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
397955 2023-001 Significant Deficiency - P
397956 2023-001 Significant Deficiency - P
974397 2023-001 Significant Deficiency - P
974398 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
17.274 Youthbuild $315,465 Yes 1
94.006 Americorps $98,890 - 0
14.218 Community Development Block Grants/entitlement Grants $24,394 - 0

Contacts

Name Title Type
KBHCCQGLME37 Tameka Wilson Auditee
8474733483 Mike Webber Auditor
No contacts on file

Notes to SEFA

Title: Note 1: General Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting principles generally accepted in the United States. 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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Youthbuild Lake County, Inc. has not elected to use the 10-percent de minimus cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "schedule") includes the federal award activity of Youthbuild Lake County, Inc. and Subsidiary (the "Organization") under programs of the federal government for the year ended June 30, 2023. The information in this 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 Organization, it is not intended to and does not present the financial position, changes in net assets, functional expenses, or cash flows of the Organization.
Title: Note 4: Subrecipents Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting principles generally accepted in the United States. 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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Youthbuild Lake County, Inc. has not elected to use the 10-percent de minimus cost rate allowed under the Uniform Guidance. Youthbuild Lake County, Inc. does not have any sub-recipients of federal or state awards

Finding Details

Finding 2023-001
Finding Number: 2023-001 Data Collection Form Late Submission Repeat Finding: No Questioned Costs: None Funding Agency: Department of Labor Title: Youthbuild AL Numbers: 17.274 Award Year: Youthbuild: 08/15/2022 - 08/14/2023 Condition - The Agency did not submit the June 30, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Agency's June 30, 2023 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding 2023-001
Finding Number: 2023-001 Data Collection Form Late Submission Repeat Finding: No Questioned Costs: None Funding Agency: Department of Labor Title: Youthbuild AL Numbers: 17.274 Award Year: Youthbuild: 08/15/2022 - 08/14/2023 Condition - The Agency did not submit the June 30, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Agency's June 30, 2023 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding 2023-001
Finding Number: 2023-001 Data Collection Form Late Submission Repeat Finding: No Questioned Costs: None Funding Agency: Department of Labor Title: Youthbuild AL Numbers: 17.274 Award Year: Youthbuild: 08/15/2022 - 08/14/2023 Condition - The Agency did not submit the June 30, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Agency's June 30, 2023 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding 2023-001
Finding Number: 2023-001 Data Collection Form Late Submission Repeat Finding: No Questioned Costs: None Funding Agency: Department of Labor Title: Youthbuild AL Numbers: 17.274 Award Year: Youthbuild: 08/15/2022 - 08/14/2023 Condition - The Agency did not submit the June 30, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Agency's June 30, 2023 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.