FAC Explorer

Audit 3175

FY End
2022-06-30
Total Expended
$2.35M
Findings
6
Programs
11
Organization: Kenneth Young Center (IL)
Year: 2022 Accepted: 2023-11-14
Auditor: Porte Brown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1815 2022-001 Material Weakness Yes B
1816 2022-001 Material Weakness Yes B
1817 2022-001 Material Weakness - B
578257 2022-001 Material Weakness Yes B
578258 2022-001 Material Weakness Yes B
578259 2022-001 Material Weakness - B

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $679,084 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $630,704 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $226,294 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $188,485 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $184,367 Yes 1
93.788 Opioid Str $180,994 Yes 1
93.276 Drug-Free Communities Support Program Grants $124,992 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $75,285 - 0
93.958 Block Grants for Community Mental Health Services $41,101 - 0
93.558 Temporary Assistance for Needy Families $20,307 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,322 - 0

Contacts

Name Title Type
VPJRVBSLXLA9 Rachel Zavala Auditee
8475248800 Genevra Knight 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 allowed or are limited as to reimburesment. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Kenneth Young Center. The informaiton in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regualtions Part 200, Uniform Adminstrative Requirements, Cost Principles, and Audit Requirement for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Because the Schedule presents only a selected poriton of the operations of the Organization, it is not intended to and does not present the financial postion, 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 allowed or are limited as to reimburesment. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate There were no federal awards to subrecipients.
Title: Noncash 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 allowed or are limited as to reimburesment. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate There were no noncash assistance during the year ended June 30, 2022.
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 allowed or are limited as to reimburesment. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate There were no loans outstanding at June 30, 2022.

Finding Details

Finding 2022-001
Condition: Cost allocations for salaries and related expenses allocated across program activities, including federal award programs, are not supported by employee timesheets or other similar documentation. Criteria: Internal controls should be in place that provide reasonable assurance that cost allocations accurately represent the correct allocation of employee related costs based on the time spent by applicable employees. Cause: In Juny to November 2021, there were no procedures in place that require timesheets or other time tracking for individuals who are spending time on federal program activities. Effect: Because timesheets are not required, it is possible that an employee's time may be inappropriately allocated amongst funcational activities, including federal award programs. Questioned Costs: None noted. Recommendation: Proedures should be implemented requiring the completion of timesheets for all employees. Views of Responsible Officials and Planned Corrective Actions: As of November 2021, the Organization has implemented timesheet reporting and will require the submission of timesheets for its employees and make applicable necessary adjustments to ensure the payroll cost allocation is reflective of submitted timesheets.
Finding 2022-001
Condition: Cost allocations for salaries and related expenses allocated across program activities, including federal award programs, are not supported by employee timesheets or other similar documentation. Criteria: Internal controls should be in place that provide reasonable assurance that cost allocations accurately represent the correct allocation of employee related costs based on the time spent by applicable employees. Cause: In Juny to November 2021, there were no procedures in place that require timesheets or other time tracking for individuals who are spending time on federal program activities. Effect: Because timesheets are not required, it is possible that an employee's time may be inappropriately allocated amongst funcational activities, including federal award programs. Questioned Costs: None noted. Recommendation: Proedures should be implemented requiring the completion of timesheets for all employees. Views of Responsible Officials and Planned Corrective Actions: As of November 2021, the Organization has implemented timesheet reporting and will require the submission of timesheets for its employees and make applicable necessary adjustments to ensure the payroll cost allocation is reflective of submitted timesheets.
Finding 2022-001
Condition: Cost allocations for salaries and related expenses allocated across program activities, including federal award programs, are not supported by employee timesheets or other similar documentation. Criteria: Internal controls should be in place that provide reasonable assurance that cost allocations accurately represent the correct allocation of employee related costs based on the time spent by applicable employees. Cause: In Juny to November 2021, there were no procedures in place that require timesheets or other time tracking for individuals who are spending time on federal program activities. Effect: Because timesheets are not required, it is possible that an employee's time may be inappropriately allocated amongst funcational activities, including federal award programs. Questioned Costs: None noted. Recommendation: Proedures should be implemented requiring the completion of timesheets for all employees. Views of Responsible Officials and Planned Corrective Actions: As of November 2021, the Organization has implemented timesheet reporting and will require the submission of timesheets for its employees and make applicable necessary adjustments to ensure the payroll cost allocation is reflective of submitted timesheets.
Finding 2022-001
Condition: Cost allocations for salaries and related expenses allocated across program activities, including federal award programs, are not supported by employee timesheets or other similar documentation. Criteria: Internal controls should be in place that provide reasonable assurance that cost allocations accurately represent the correct allocation of employee related costs based on the time spent by applicable employees. Cause: In Juny to November 2021, there were no procedures in place that require timesheets or other time tracking for individuals who are spending time on federal program activities. Effect: Because timesheets are not required, it is possible that an employee's time may be inappropriately allocated amongst funcational activities, including federal award programs. Questioned Costs: None noted. Recommendation: Proedures should be implemented requiring the completion of timesheets for all employees. Views of Responsible Officials and Planned Corrective Actions: As of November 2021, the Organization has implemented timesheet reporting and will require the submission of timesheets for its employees and make applicable necessary adjustments to ensure the payroll cost allocation is reflective of submitted timesheets.
Finding 2022-001
Condition: Cost allocations for salaries and related expenses allocated across program activities, including federal award programs, are not supported by employee timesheets or other similar documentation. Criteria: Internal controls should be in place that provide reasonable assurance that cost allocations accurately represent the correct allocation of employee related costs based on the time spent by applicable employees. Cause: In Juny to November 2021, there were no procedures in place that require timesheets or other time tracking for individuals who are spending time on federal program activities. Effect: Because timesheets are not required, it is possible that an employee's time may be inappropriately allocated amongst funcational activities, including federal award programs. Questioned Costs: None noted. Recommendation: Proedures should be implemented requiring the completion of timesheets for all employees. Views of Responsible Officials and Planned Corrective Actions: As of November 2021, the Organization has implemented timesheet reporting and will require the submission of timesheets for its employees and make applicable necessary adjustments to ensure the payroll cost allocation is reflective of submitted timesheets.
Finding 2022-001
Condition: Cost allocations for salaries and related expenses allocated across program activities, including federal award programs, are not supported by employee timesheets or other similar documentation. Criteria: Internal controls should be in place that provide reasonable assurance that cost allocations accurately represent the correct allocation of employee related costs based on the time spent by applicable employees. Cause: In Juny to November 2021, there were no procedures in place that require timesheets or other time tracking for individuals who are spending time on federal program activities. Effect: Because timesheets are not required, it is possible that an employee's time may be inappropriately allocated amongst funcational activities, including federal award programs. Questioned Costs: None noted. Recommendation: Proedures should be implemented requiring the completion of timesheets for all employees. Views of Responsible Officials and Planned Corrective Actions: As of November 2021, the Organization has implemented timesheet reporting and will require the submission of timesheets for its employees and make applicable necessary adjustments to ensure the payroll cost allocation is reflective of submitted timesheets.