FAC Explorer

Audit 307054

FY End
2023-10-31
Total Expended
$2.36M
Findings
2
Programs
2
Organization: Illinois Humanities Council (IL)
Year: 2023 Accepted: 2024-05-23
Auditor: Porte Brown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398381 2023-001 Significant Deficiency - I
974823 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
45.129 Promotion of the Humanities_federal/state Partnership $2.35M Yes 1
45.024 Promotion of the Arts_grants to Organizations and Individuals $11,511 - 0

Contacts

Name Title Type
W3LSJ2RPUBH3 Vicki Garza Auditee
3124225580 Megan Angle Auditor
No contacts on file

Notes to SEFA

Title: 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 auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Illinois Humanities Council, Inc. (the “Organization”) under programs of the federal government for the year ended October 31, 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, or cash flows of the Organization.
Title: SUBRECIPIENTS 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 auditee did not use the de minimis cost rate. The Organization provided no amounts to subrecipients from the federal awards listed.
Title: NON-CASH ASSISTANCE 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 auditee did not use the de minimis cost rate. The Organization had no non-cash assistance, federal insurance, or loan guarantees to be disclosed as required by the Uniform Guidance.
Title: LOANS 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 auditee did not use the de minimis cost rate. There were no loans outstanding at June 30, 2023 related to the federal awards listed.
Title: DONATED PERSONAL PROTECTIVE EQUIPMENT 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 auditee did not use the de minimis cost rate. The Organization did not receive donated personal protective equipment during the year ended June 30, 2023.

Finding Details

Finding 2023-001
Condition: The Organization did not maintain sufficient documentation of its procurement decisions. Criteria: OMB Uniform Guidance §200.320 details various methods of procurement to be followed based on the intended dollar value and nature of the contract. While the specific required documentation may vary based on each of the five methods, all mandate specific documentation concerning procurement decisions. Cause: The Organization has contracts with vendors that existed prior to the procurement guidelines. As a result, several of these contracts, including those involving teacher positions, do not have sufficient documentation of procurement evaluations and decisions.Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions and document how the procurement decisions were made, including how these decisions align with the procurement policy. Views of Responsible Officials and Planned Corrective Actions: We agree with the finding and are implementing procedures to maintain this documentation on an ongoing process.
Finding 2023-001
Condition: The Organization did not maintain sufficient documentation of its procurement decisions. Criteria: OMB Uniform Guidance §200.320 details various methods of procurement to be followed based on the intended dollar value and nature of the contract. While the specific required documentation may vary based on each of the five methods, all mandate specific documentation concerning procurement decisions. Cause: The Organization has contracts with vendors that existed prior to the procurement guidelines. As a result, several of these contracts, including those involving teacher positions, do not have sufficient documentation of procurement evaluations and decisions.Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions and document how the procurement decisions were made, including how these decisions align with the procurement policy. Views of Responsible Officials and Planned Corrective Actions: We agree with the finding and are implementing procedures to maintain this documentation on an ongoing process.