2023 - 003 – Proper Cut-Off at Year-End of Payroll and General Disbursements
Federal Agency: U.S. Department of Education
Federal Program Name: Twenty – First Century Community Learning Center and After School Programs Grant – Non-School Districts
Assistance Listing Number: 84.287
Pass-Through Agencies: Illinois Alliance of Boys and Girls Clubs and Illinois State Board of Education
Pass-Through Numbers: 21st CCLC FY 2023, 21st CCLC FY 2024, and After School Programs
Award Periods: Various July 1, 2022 through August 30, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Financial Reporting
Criteria or specific requirement:
ULBGC has noted in the summary of significant accounting policies that they report expenditures on the SEFA on the accrual basis of accounting. In testing one month’s voucher in our cash management and reporting sample we identified one payroll and one general disbursement expenditure for that month that were both reported on the cash basis and not accrual basis of accounting.
Condition:
In testing a sample of 25 monthly vouchers for our cash management and reporting sample. We noted one month’s voucher for January 2023 that had the following reported on the cash basis versus accrual basis of accounting in error:
o Included December 2022 payroll expenses, as the vouchers were based on cash basis (i.e. the January 2023 pay dates).
o Included a $41.67 general disbursement from August 2023.
Questioned Costs:
None.
Context:
Vouchers are not properly reporting expenditures on an accrual basis.
Cause:
Monthly vouchers need to be monitored to ensure proper cut-off and recording on the accrual basis in accordance with ULBGC’s accounting policies.
Effect:
Inaccurate payroll and general disbursements may be charged to the SEFA in the incorrect year.
Repeat Finding:
This is not a repeat finding.
Recommendation:
Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure completion in accordance with the accrual basis to ensure expenditures are being recorded and reported in the proper period.
Views of responsible officials and planned corrective actions:
There is no disagreement with the audit finding. The corrective action plan to address this deficiency includes the following actions: (1) Monitor all expenses to ensure Vouchers are based on accrual basis, not cash basis, at year end (2) Reconcile expenses submitted on vouchers monthly beginning November 1, 2024
Name(s) of the contact person(s) responsible for corrective action:
Mary Ann Mahon Huels, President and CEO, Hector Perez, Senior Vice President and Mary Zaleski, Consultant
Planned completion date for corrective action plan:
The corrective action plan detailed above is being implemented today, October 21, 2024
2023 - 003 – Proper Cut-Off at Year-End of Payroll and General Disbursements
Federal Agency: U.S. Department of Education
Federal Program Name: Twenty – First Century Community Learning Center and After School Programs Grant – Non-School Districts
Assistance Listing Number: 84.287
Pass-Through Agencies: Illinois Alliance of Boys and Girls Clubs and Illinois State Board of Education
Pass-Through Numbers: 21st CCLC FY 2023, 21st CCLC FY 2024, and After School Programs
Award Periods: Various July 1, 2022 through August 30, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Financial Reporting
Criteria or specific requirement:
ULBGC has noted in the summary of significant accounting policies that they report expenditures on the SEFA on the accrual basis of accounting. In testing one month’s voucher in our cash management and reporting sample we identified one payroll and one general disbursement expenditure for that month that were both reported on the cash basis and not accrual basis of accounting.
Condition:
In testing a sample of 25 monthly vouchers for our cash management and reporting sample. We noted one month’s voucher for January 2023 that had the following reported on the cash basis versus accrual basis of accounting in error:
o Included December 2022 payroll expenses, as the vouchers were based on cash basis (i.e. the January 2023 pay dates).
o Included a $41.67 general disbursement from August 2023.
Questioned Costs:
None.
Context:
Vouchers are not properly reporting expenditures on an accrual basis.
Cause:
Monthly vouchers need to be monitored to ensure proper cut-off and recording on the accrual basis in accordance with ULBGC’s accounting policies.
Effect:
Inaccurate payroll and general disbursements may be charged to the SEFA in the incorrect year.
Repeat Finding:
This is not a repeat finding.
Recommendation:
Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure completion in accordance with the accrual basis to ensure expenditures are being recorded and reported in the proper period.
Views of responsible officials and planned corrective actions:
There is no disagreement with the audit finding. The corrective action plan to address this deficiency includes the following actions: (1) Monitor all expenses to ensure Vouchers are based on accrual basis, not cash basis, at year end (2) Reconcile expenses submitted on vouchers monthly beginning November 1, 2024
Name(s) of the contact person(s) responsible for corrective action:
Mary Ann Mahon Huels, President and CEO, Hector Perez, Senior Vice President and Mary Zaleski, Consultant
Planned completion date for corrective action plan:
The corrective action plan detailed above is being implemented today, October 21, 2024
2023 - 003 – Proper Cut-Off at Year-End of Payroll and General Disbursements
Federal Agency: U.S. Department of Education
Federal Program Name: Twenty – First Century Community Learning Center and After School Programs Grant – Non-School Districts
Assistance Listing Number: 84.287
Pass-Through Agencies: Illinois Alliance of Boys and Girls Clubs and Illinois State Board of Education
Pass-Through Numbers: 21st CCLC FY 2023, 21st CCLC FY 2024, and After School Programs
Award Periods: Various July 1, 2022 through August 30, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Financial Reporting
Criteria or specific requirement:
ULBGC has noted in the summary of significant accounting policies that they report expenditures on the SEFA on the accrual basis of accounting. In testing one month’s voucher in our cash management and reporting sample we identified one payroll and one general disbursement expenditure for that month that were both reported on the cash basis and not accrual basis of accounting.
Condition:
In testing a sample of 25 monthly vouchers for our cash management and reporting sample. We noted one month’s voucher for January 2023 that had the following reported on the cash basis versus accrual basis of accounting in error:
o Included December 2022 payroll expenses, as the vouchers were based on cash basis (i.e. the January 2023 pay dates).
o Included a $41.67 general disbursement from August 2023.
Questioned Costs:
None.
Context:
Vouchers are not properly reporting expenditures on an accrual basis.
Cause:
Monthly vouchers need to be monitored to ensure proper cut-off and recording on the accrual basis in accordance with ULBGC’s accounting policies.
Effect:
Inaccurate payroll and general disbursements may be charged to the SEFA in the incorrect year.
Repeat Finding:
This is not a repeat finding.
Recommendation:
Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure completion in accordance with the accrual basis to ensure expenditures are being recorded and reported in the proper period.
Views of responsible officials and planned corrective actions:
There is no disagreement with the audit finding. The corrective action plan to address this deficiency includes the following actions: (1) Monitor all expenses to ensure Vouchers are based on accrual basis, not cash basis, at year end (2) Reconcile expenses submitted on vouchers monthly beginning November 1, 2024
Name(s) of the contact person(s) responsible for corrective action:
Mary Ann Mahon Huels, President and CEO, Hector Perez, Senior Vice President and Mary Zaleski, Consultant
Planned completion date for corrective action plan:
The corrective action plan detailed above is being implemented today, October 21, 2024
2023 - 003 – Proper Cut-Off at Year-End of Payroll and General Disbursements
Federal Agency: U.S. Department of Education
Federal Program Name: Twenty – First Century Community Learning Center and After School Programs Grant – Non-School Districts
Assistance Listing Number: 84.287
Pass-Through Agencies: Illinois Alliance of Boys and Girls Clubs and Illinois State Board of Education
Pass-Through Numbers: 21st CCLC FY 2023, 21st CCLC FY 2024, and After School Programs
Award Periods: Various July 1, 2022 through August 30, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Financial Reporting
Criteria or specific requirement:
ULBGC has noted in the summary of significant accounting policies that they report expenditures on the SEFA on the accrual basis of accounting. In testing one month’s voucher in our cash management and reporting sample we identified one payroll and one general disbursement expenditure for that month that were both reported on the cash basis and not accrual basis of accounting.
Condition:
In testing a sample of 25 monthly vouchers for our cash management and reporting sample. We noted one month’s voucher for January 2023 that had the following reported on the cash basis versus accrual basis of accounting in error:
o Included December 2022 payroll expenses, as the vouchers were based on cash basis (i.e. the January 2023 pay dates).
o Included a $41.67 general disbursement from August 2023.
Questioned Costs:
None.
Context:
Vouchers are not properly reporting expenditures on an accrual basis.
Cause:
Monthly vouchers need to be monitored to ensure proper cut-off and recording on the accrual basis in accordance with ULBGC’s accounting policies.
Effect:
Inaccurate payroll and general disbursements may be charged to the SEFA in the incorrect year.
Repeat Finding:
This is not a repeat finding.
Recommendation:
Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure completion in accordance with the accrual basis to ensure expenditures are being recorded and reported in the proper period.
Views of responsible officials and planned corrective actions:
There is no disagreement with the audit finding. The corrective action plan to address this deficiency includes the following actions: (1) Monitor all expenses to ensure Vouchers are based on accrual basis, not cash basis, at year end (2) Reconcile expenses submitted on vouchers monthly beginning November 1, 2024
Name(s) of the contact person(s) responsible for corrective action:
Mary Ann Mahon Huels, President and CEO, Hector Perez, Senior Vice President and Mary Zaleski, Consultant
Planned completion date for corrective action plan:
The corrective action plan detailed above is being implemented today, October 21, 2024
2023 - 003 – Proper Cut-Off at Year-End of Payroll and General Disbursements
Federal Agency: U.S. Department of Education
Federal Program Name: Twenty – First Century Community Learning Center and After School Programs Grant – Non-School Districts
Assistance Listing Number: 84.287
Pass-Through Agencies: Illinois Alliance of Boys and Girls Clubs and Illinois State Board of Education
Pass-Through Numbers: 21st CCLC FY 2023, 21st CCLC FY 2024, and After School Programs
Award Periods: Various July 1, 2022 through August 30, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Financial Reporting
Criteria or specific requirement:
ULBGC has noted in the summary of significant accounting policies that they report expenditures on the SEFA on the accrual basis of accounting. In testing one month’s voucher in our cash management and reporting sample we identified one payroll and one general disbursement expenditure for that month that were both reported on the cash basis and not accrual basis of accounting.
Condition:
In testing a sample of 25 monthly vouchers for our cash management and reporting sample. We noted one month’s voucher for January 2023 that had the following reported on the cash basis versus accrual basis of accounting in error:
o Included December 2022 payroll expenses, as the vouchers were based on cash basis (i.e. the January 2023 pay dates).
o Included a $41.67 general disbursement from August 2023.
Questioned Costs:
None.
Context:
Vouchers are not properly reporting expenditures on an accrual basis.
Cause:
Monthly vouchers need to be monitored to ensure proper cut-off and recording on the accrual basis in accordance with ULBGC’s accounting policies.
Effect:
Inaccurate payroll and general disbursements may be charged to the SEFA in the incorrect year.
Repeat Finding:
This is not a repeat finding.
Recommendation:
Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure completion in accordance with the accrual basis to ensure expenditures are being recorded and reported in the proper period.
Views of responsible officials and planned corrective actions:
There is no disagreement with the audit finding. The corrective action plan to address this deficiency includes the following actions: (1) Monitor all expenses to ensure Vouchers are based on accrual basis, not cash basis, at year end (2) Reconcile expenses submitted on vouchers monthly beginning November 1, 2024
Name(s) of the contact person(s) responsible for corrective action:
Mary Ann Mahon Huels, President and CEO, Hector Perez, Senior Vice President and Mary Zaleski, Consultant
Planned completion date for corrective action plan:
The corrective action plan detailed above is being implemented today, October 21, 2024
2023 - 003 – Proper Cut-Off at Year-End of Payroll and General Disbursements
Federal Agency: U.S. Department of Education
Federal Program Name: Twenty – First Century Community Learning Center and After School Programs Grant – Non-School Districts
Assistance Listing Number: 84.287
Pass-Through Agencies: Illinois Alliance of Boys and Girls Clubs and Illinois State Board of Education
Pass-Through Numbers: 21st CCLC FY 2023, 21st CCLC FY 2024, and After School Programs
Award Periods: Various July 1, 2022 through August 30, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Financial Reporting
Criteria or specific requirement:
ULBGC has noted in the summary of significant accounting policies that they report expenditures on the SEFA on the accrual basis of accounting. In testing one month’s voucher in our cash management and reporting sample we identified one payroll and one general disbursement expenditure for that month that were both reported on the cash basis and not accrual basis of accounting.
Condition:
In testing a sample of 25 monthly vouchers for our cash management and reporting sample. We noted one month’s voucher for January 2023 that had the following reported on the cash basis versus accrual basis of accounting in error:
o Included December 2022 payroll expenses, as the vouchers were based on cash basis (i.e. the January 2023 pay dates).
o Included a $41.67 general disbursement from August 2023.
Questioned Costs:
None.
Context:
Vouchers are not properly reporting expenditures on an accrual basis.
Cause:
Monthly vouchers need to be monitored to ensure proper cut-off and recording on the accrual basis in accordance with ULBGC’s accounting policies.
Effect:
Inaccurate payroll and general disbursements may be charged to the SEFA in the incorrect year.
Repeat Finding:
This is not a repeat finding.
Recommendation:
Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure completion in accordance with the accrual basis to ensure expenditures are being recorded and reported in the proper period.
Views of responsible officials and planned corrective actions:
There is no disagreement with the audit finding. The corrective action plan to address this deficiency includes the following actions: (1) Monitor all expenses to ensure Vouchers are based on accrual basis, not cash basis, at year end (2) Reconcile expenses submitted on vouchers monthly beginning November 1, 2024
Name(s) of the contact person(s) responsible for corrective action:
Mary Ann Mahon Huels, President and CEO, Hector Perez, Senior Vice President and Mary Zaleski, Consultant
Planned completion date for corrective action plan:
The corrective action plan detailed above is being implemented today, October 21, 2024
2023 - 003 – Proper Cut-Off at Year-End of Payroll and General Disbursements
Federal Agency: U.S. Department of Education
Federal Program Name: Twenty – First Century Community Learning Center and After School Programs Grant – Non-School Districts
Assistance Listing Number: 84.287
Pass-Through Agencies: Illinois Alliance of Boys and Girls Clubs and Illinois State Board of Education
Pass-Through Numbers: 21st CCLC FY 2023, 21st CCLC FY 2024, and After School Programs
Award Periods: Various July 1, 2022 through August 30, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Financial Reporting
Criteria or specific requirement:
ULBGC has noted in the summary of significant accounting policies that they report expenditures on the SEFA on the accrual basis of accounting. In testing one month’s voucher in our cash management and reporting sample we identified one payroll and one general disbursement expenditure for that month that were both reported on the cash basis and not accrual basis of accounting.
Condition:
In testing a sample of 25 monthly vouchers for our cash management and reporting sample. We noted one month’s voucher for January 2023 that had the following reported on the cash basis versus accrual basis of accounting in error:
o Included December 2022 payroll expenses, as the vouchers were based on cash basis (i.e. the January 2023 pay dates).
o Included a $41.67 general disbursement from August 2023.
Questioned Costs:
None.
Context:
Vouchers are not properly reporting expenditures on an accrual basis.
Cause:
Monthly vouchers need to be monitored to ensure proper cut-off and recording on the accrual basis in accordance with ULBGC’s accounting policies.
Effect:
Inaccurate payroll and general disbursements may be charged to the SEFA in the incorrect year.
Repeat Finding:
This is not a repeat finding.
Recommendation:
Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure completion in accordance with the accrual basis to ensure expenditures are being recorded and reported in the proper period.
Views of responsible officials and planned corrective actions:
There is no disagreement with the audit finding. The corrective action plan to address this deficiency includes the following actions: (1) Monitor all expenses to ensure Vouchers are based on accrual basis, not cash basis, at year end (2) Reconcile expenses submitted on vouchers monthly beginning November 1, 2024
Name(s) of the contact person(s) responsible for corrective action:
Mary Ann Mahon Huels, President and CEO, Hector Perez, Senior Vice President and Mary Zaleski, Consultant
Planned completion date for corrective action plan:
The corrective action plan detailed above is being implemented today, October 21, 2024
2023 - 003 – Proper Cut-Off at Year-End of Payroll and General Disbursements
Federal Agency: U.S. Department of Education
Federal Program Name: Twenty – First Century Community Learning Center and After School Programs Grant – Non-School Districts
Assistance Listing Number: 84.287
Pass-Through Agencies: Illinois Alliance of Boys and Girls Clubs and Illinois State Board of Education
Pass-Through Numbers: 21st CCLC FY 2023, 21st CCLC FY 2024, and After School Programs
Award Periods: Various July 1, 2022 through August 30, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Financial Reporting
Criteria or specific requirement:
ULBGC has noted in the summary of significant accounting policies that they report expenditures on the SEFA on the accrual basis of accounting. In testing one month’s voucher in our cash management and reporting sample we identified one payroll and one general disbursement expenditure for that month that were both reported on the cash basis and not accrual basis of accounting.
Condition:
In testing a sample of 25 monthly vouchers for our cash management and reporting sample. We noted one month’s voucher for January 2023 that had the following reported on the cash basis versus accrual basis of accounting in error:
o Included December 2022 payroll expenses, as the vouchers were based on cash basis (i.e. the January 2023 pay dates).
o Included a $41.67 general disbursement from August 2023.
Questioned Costs:
None.
Context:
Vouchers are not properly reporting expenditures on an accrual basis.
Cause:
Monthly vouchers need to be monitored to ensure proper cut-off and recording on the accrual basis in accordance with ULBGC’s accounting policies.
Effect:
Inaccurate payroll and general disbursements may be charged to the SEFA in the incorrect year.
Repeat Finding:
This is not a repeat finding.
Recommendation:
Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure completion in accordance with the accrual basis to ensure expenditures are being recorded and reported in the proper period.
Views of responsible officials and planned corrective actions:
There is no disagreement with the audit finding. The corrective action plan to address this deficiency includes the following actions: (1) Monitor all expenses to ensure Vouchers are based on accrual basis, not cash basis, at year end (2) Reconcile expenses submitted on vouchers monthly beginning November 1, 2024
Name(s) of the contact person(s) responsible for corrective action:
Mary Ann Mahon Huels, President and CEO, Hector Perez, Senior Vice President and Mary Zaleski, Consultant
Planned completion date for corrective action plan:
The corrective action plan detailed above is being implemented today, October 21, 2024
2023 - 003 – Proper Cut-Off at Year-End of Payroll and General Disbursements
Federal Agency: U.S. Department of Education
Federal Program Name: Twenty – First Century Community Learning Center and After School Programs Grant – Non-School Districts
Assistance Listing Number: 84.287
Pass-Through Agencies: Illinois Alliance of Boys and Girls Clubs and Illinois State Board of Education
Pass-Through Numbers: 21st CCLC FY 2023, 21st CCLC FY 2024, and After School Programs
Award Periods: Various July 1, 2022 through August 30, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Financial Reporting
Criteria or specific requirement:
ULBGC has noted in the summary of significant accounting policies that they report expenditures on the SEFA on the accrual basis of accounting. In testing one month’s voucher in our cash management and reporting sample we identified one payroll and one general disbursement expenditure for that month that were both reported on the cash basis and not accrual basis of accounting.
Condition:
In testing a sample of 25 monthly vouchers for our cash management and reporting sample. We noted one month’s voucher for January 2023 that had the following reported on the cash basis versus accrual basis of accounting in error:
o Included December 2022 payroll expenses, as the vouchers were based on cash basis (i.e. the January 2023 pay dates).
o Included a $41.67 general disbursement from August 2023.
Questioned Costs:
None.
Context:
Vouchers are not properly reporting expenditures on an accrual basis.
Cause:
Monthly vouchers need to be monitored to ensure proper cut-off and recording on the accrual basis in accordance with ULBGC’s accounting policies.
Effect:
Inaccurate payroll and general disbursements may be charged to the SEFA in the incorrect year.
Repeat Finding:
This is not a repeat finding.
Recommendation:
Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure completion in accordance with the accrual basis to ensure expenditures are being recorded and reported in the proper period.
Views of responsible officials and planned corrective actions:
There is no disagreement with the audit finding. The corrective action plan to address this deficiency includes the following actions: (1) Monitor all expenses to ensure Vouchers are based on accrual basis, not cash basis, at year end (2) Reconcile expenses submitted on vouchers monthly beginning November 1, 2024
Name(s) of the contact person(s) responsible for corrective action:
Mary Ann Mahon Huels, President and CEO, Hector Perez, Senior Vice President and Mary Zaleski, Consultant
Planned completion date for corrective action plan:
The corrective action plan detailed above is being implemented today, October 21, 2024
2023 - 003 – Proper Cut-Off at Year-End of Payroll and General Disbursements
Federal Agency: U.S. Department of Education
Federal Program Name: Twenty – First Century Community Learning Center and After School Programs Grant – Non-School Districts
Assistance Listing Number: 84.287
Pass-Through Agencies: Illinois Alliance of Boys and Girls Clubs and Illinois State Board of Education
Pass-Through Numbers: 21st CCLC FY 2023, 21st CCLC FY 2024, and After School Programs
Award Periods: Various July 1, 2022 through August 30, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Financial Reporting
Criteria or specific requirement:
ULBGC has noted in the summary of significant accounting policies that they report expenditures on the SEFA on the accrual basis of accounting. In testing one month’s voucher in our cash management and reporting sample we identified one payroll and one general disbursement expenditure for that month that were both reported on the cash basis and not accrual basis of accounting.
Condition:
In testing a sample of 25 monthly vouchers for our cash management and reporting sample. We noted one month’s voucher for January 2023 that had the following reported on the cash basis versus accrual basis of accounting in error:
o Included December 2022 payroll expenses, as the vouchers were based on cash basis (i.e. the January 2023 pay dates).
o Included a $41.67 general disbursement from August 2023.
Questioned Costs:
None.
Context:
Vouchers are not properly reporting expenditures on an accrual basis.
Cause:
Monthly vouchers need to be monitored to ensure proper cut-off and recording on the accrual basis in accordance with ULBGC’s accounting policies.
Effect:
Inaccurate payroll and general disbursements may be charged to the SEFA in the incorrect year.
Repeat Finding:
This is not a repeat finding.
Recommendation:
Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure completion in accordance with the accrual basis to ensure expenditures are being recorded and reported in the proper period.
Views of responsible officials and planned corrective actions:
There is no disagreement with the audit finding. The corrective action plan to address this deficiency includes the following actions: (1) Monitor all expenses to ensure Vouchers are based on accrual basis, not cash basis, at year end (2) Reconcile expenses submitted on vouchers monthly beginning November 1, 2024
Name(s) of the contact person(s) responsible for corrective action:
Mary Ann Mahon Huels, President and CEO, Hector Perez, Senior Vice President and Mary Zaleski, Consultant
Planned completion date for corrective action plan:
The corrective action plan detailed above is being implemented today, October 21, 2024