Audit 330028

Finding 2023-001: Activities Allowed-Unallowed and Allowable Costs/Cost Principles– Lack of supporting documentation Assistance Listing Number title and number: COVID-19- Coronavirus State and Local Fiscal Recovery Funds, 21.027 Federal grant number: FSCAH06318 Federal agency: U.S. Department of Treasury Pass through entity: Illinois Department of Human Services, Cook County Health and Illinois Criminal Justice Information Authority Criteria: Exhibit A of the Coronavirus State and Local Fiscal Recovery Funds – American Rescue Plan Act Add ons, Cook County Health Building Health Communities ARPA – American Rescue Plan Act, and the Illinois Criminal Justice Information Authority grant agreement outline the grantor specific terms and scope of the grant funding. The Compliance Supplement outlines that the Center must establish and maintain internal control over the Federal award that provides reasonable assurance that the Center is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain expenses related to non-payroll transactions charged to the federal program did not have adequate support for the purchase or underlying expense in order to determine if the expense was allowable under the grant. For these same transactions, there was no evidence of review and approval by the Program Manager. Cause: Due to turnover in program staffing, program oversight was not performed timely. Effect: Lack of expense documentation and controls can result in actions taken by oversight agencies which could impact future funding. Questioned costs: Known questioned cost was $4,381. Context: Total non-payroll transactions charged to the program was $70,201, of which $14,123 were selected for testing through a sample of 40. The Center could not provide support demonstrating the expense was allowable under the federal program for 28 of the non-payroll transactions totaling $4,381. Repeat finding: No Recommendation: We recommend that management improve internal controls and documentation for grant expenditures. For items such as uber trips, management should document the grant purpose for the charge and have proper approval for the grant expense. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-002: Reporting—financial and performance reports Assistance Listing Number title and number: COVID-19- Coronavirus State and Local Fiscal Recovery Funds, 21.027 Federal grant number: FSCAH06318 Federal agency: U.S. Department of Treasury Pass through entity: Illinois Department of Human Services, Cook County Health and Illinois Criminal Justice Information Authority Criteria: Article XIII 13.1 and 13.2 of the Coronavirus State and Local Fiscal Recovery Funds – American Rescue Plan Act Add on and Article XIV 14.1 and 14.2 of the Illinois Criminal Justice Information Authority – American Rescue Plan Act grant agreements state that financial and performance reports are to be submitted within 15 days after quarter-end for quarterly reports, 15 days after month-end for monthly reports, and 30 days after grant agreement close period. Condition: Certain financial and performance reports were filed late. Cause: Due to turnover in both financial management and program management, program oversight was not performed timely. Effect: The Center is not in compliance with Article XIII 13.1 and 13.2, and Article XIV 14.1 and 14.2 of the grant agreements. Questioned costs: None Context: Out of 21 financial and performance monthly reports tested, 16 of the financial and performance reports were filed late. Repeat finding: No Recommendation: We recommend that management implement a process to verify that all reports are reviewed and submitted within the required timelines set by the funding agency. We also recommend management retain proper support for each report submitted. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-001: Activities Allowed-Unallowed and Allowable Costs/Cost Principles– Lack of supporting documentation Assistance Listing Number title and number: COVID-19- Coronavirus State and Local Fiscal Recovery Funds, 21.027 Federal grant number: FSCAH06318 Federal agency: U.S. Department of Treasury Pass through entity: Illinois Department of Human Services, Cook County Health and Illinois Criminal Justice Information Authority Criteria: Exhibit A of the Coronavirus State and Local Fiscal Recovery Funds – American Rescue Plan Act Add ons, Cook County Health Building Health Communities ARPA – American Rescue Plan Act, and the Illinois Criminal Justice Information Authority grant agreement outline the grantor specific terms and scope of the grant funding. The Compliance Supplement outlines that the Center must establish and maintain internal control over the Federal award that provides reasonable assurance that the Center is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain expenses related to non-payroll transactions charged to the federal program did not have adequate support for the purchase or underlying expense in order to determine if the expense was allowable under the grant. For these same transactions, there was no evidence of review and approval by the Program Manager. Cause: Due to turnover in program staffing, program oversight was not performed timely. Effect: Lack of expense documentation and controls can result in actions taken by oversight agencies which could impact future funding. Questioned costs: Known questioned cost was $4,381. Context: Total non-payroll transactions charged to the program was $70,201, of which $14,123 were selected for testing through a sample of 40. The Center could not provide support demonstrating the expense was allowable under the federal program for 28 of the non-payroll transactions totaling $4,381. Repeat finding: No Recommendation: We recommend that management improve internal controls and documentation for grant expenditures. For items such as uber trips, management should document the grant purpose for the charge and have proper approval for the grant expense. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-002: Reporting—financial and performance reports Assistance Listing Number title and number: COVID-19- Coronavirus State and Local Fiscal Recovery Funds, 21.027 Federal grant number: FSCAH06318 Federal agency: U.S. Department of Treasury Pass through entity: Illinois Department of Human Services, Cook County Health and Illinois Criminal Justice Information Authority Criteria: Article XIII 13.1 and 13.2 of the Coronavirus State and Local Fiscal Recovery Funds – American Rescue Plan Act Add on and Article XIV 14.1 and 14.2 of the Illinois Criminal Justice Information Authority – American Rescue Plan Act grant agreements state that financial and performance reports are to be submitted within 15 days after quarter-end for quarterly reports, 15 days after month-end for monthly reports, and 30 days after grant agreement close period. Condition: Certain financial and performance reports were filed late. Cause: Due to turnover in both financial management and program management, program oversight was not performed timely. Effect: The Center is not in compliance with Article XIII 13.1 and 13.2, and Article XIV 14.1 and 14.2 of the grant agreements. Questioned costs: None Context: Out of 21 financial and performance monthly reports tested, 16 of the financial and performance reports were filed late. Repeat finding: No Recommendation: We recommend that management implement a process to verify that all reports are reviewed and submitted within the required timelines set by the funding agency. We also recommend management retain proper support for each report submitted. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-001: Activities Allowed-Unallowed and Allowable Costs/Cost Principles– Lack of supporting documentation Assistance Listing Number title and number: COVID-19- Coronavirus State and Local Fiscal Recovery Funds, 21.027 Federal grant number: FSCAH06318 Federal agency: U.S. Department of Treasury Pass through entity: Illinois Department of Human Services, Cook County Health and Illinois Criminal Justice Information Authority Criteria: Exhibit A of the Coronavirus State and Local Fiscal Recovery Funds – American Rescue Plan Act Add ons, Cook County Health Building Health Communities ARPA – American Rescue Plan Act, and the Illinois Criminal Justice Information Authority grant agreement outline the grantor specific terms and scope of the grant funding. The Compliance Supplement outlines that the Center must establish and maintain internal control over the Federal award that provides reasonable assurance that the Center is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain expenses related to non-payroll transactions charged to the federal program did not have adequate support for the purchase or underlying expense in order to determine if the expense was allowable under the grant. For these same transactions, there was no evidence of review and approval by the Program Manager. Cause: Due to turnover in program staffing, program oversight was not performed timely. Effect: Lack of expense documentation and controls can result in actions taken by oversight agencies which could impact future funding. Questioned costs: Known questioned cost was $4,381. Context: Total non-payroll transactions charged to the program was $70,201, of which $14,123 were selected for testing through a sample of 40. The Center could not provide support demonstrating the expense was allowable under the federal program for 28 of the non-payroll transactions totaling $4,381. Repeat finding: No Recommendation: We recommend that management improve internal controls and documentation for grant expenditures. For items such as uber trips, management should document the grant purpose for the charge and have proper approval for the grant expense. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-002: Reporting—financial and performance reports Assistance Listing Number title and number: COVID-19- Coronavirus State and Local Fiscal Recovery Funds, 21.027 Federal grant number: FSCAH06318 Federal agency: U.S. Department of Treasury Pass through entity: Illinois Department of Human Services, Cook County Health and Illinois Criminal Justice Information Authority Criteria: Article XIII 13.1 and 13.2 of the Coronavirus State and Local Fiscal Recovery Funds – American Rescue Plan Act Add on and Article XIV 14.1 and 14.2 of the Illinois Criminal Justice Information Authority – American Rescue Plan Act grant agreements state that financial and performance reports are to be submitted within 15 days after quarter-end for quarterly reports, 15 days after month-end for monthly reports, and 30 days after grant agreement close period. Condition: Certain financial and performance reports were filed late. Cause: Due to turnover in both financial management and program management, program oversight was not performed timely. Effect: The Center is not in compliance with Article XIII 13.1 and 13.2, and Article XIV 14.1 and 14.2 of the grant agreements. Questioned costs: None Context: Out of 21 financial and performance monthly reports tested, 16 of the financial and performance reports were filed late. Repeat finding: No Recommendation: We recommend that management implement a process to verify that all reports are reviewed and submitted within the required timelines set by the funding agency. We also recommend management retain proper support for each report submitted. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-001: Activities Allowed-Unallowed and Allowable Costs/Cost Principles– Lack of supporting documentation Assistance Listing Number title and number: COVID-19- Coronavirus State and Local Fiscal Recovery Funds, 21.027 Federal grant number: FSCAH06318 Federal agency: U.S. Department of Treasury Pass through entity: Illinois Department of Human Services, Cook County Health and Illinois Criminal Justice Information Authority Criteria: Exhibit A of the Coronavirus State and Local Fiscal Recovery Funds – American Rescue Plan Act Add ons, Cook County Health Building Health Communities ARPA – American Rescue Plan Act, and the Illinois Criminal Justice Information Authority grant agreement outline the grantor specific terms and scope of the grant funding. The Compliance Supplement outlines that the Center must establish and maintain internal control over the Federal award that provides reasonable assurance that the Center is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain expenses related to non-payroll transactions charged to the federal program did not have adequate support for the purchase or underlying expense in order to determine if the expense was allowable under the grant. For these same transactions, there was no evidence of review and approval by the Program Manager. Cause: Due to turnover in program staffing, program oversight was not performed timely. Effect: Lack of expense documentation and controls can result in actions taken by oversight agencies which could impact future funding. Questioned costs: Known questioned cost was $4,381. Context: Total non-payroll transactions charged to the program was $70,201, of which $14,123 were selected for testing through a sample of 40. The Center could not provide support demonstrating the expense was allowable under the federal program for 28 of the non-payroll transactions totaling $4,381. Repeat finding: No Recommendation: We recommend that management improve internal controls and documentation for grant expenditures. For items such as uber trips, management should document the grant purpose for the charge and have proper approval for the grant expense. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-002: Reporting—financial and performance reports Assistance Listing Number title and number: COVID-19- Coronavirus State and Local Fiscal Recovery Funds, 21.027 Federal grant number: FSCAH06318 Federal agency: U.S. Department of Treasury Pass through entity: Illinois Department of Human Services, Cook County Health and Illinois Criminal Justice Information Authority Criteria: Article XIII 13.1 and 13.2 of the Coronavirus State and Local Fiscal Recovery Funds – American Rescue Plan Act Add on and Article XIV 14.1 and 14.2 of the Illinois Criminal Justice Information Authority – American Rescue Plan Act grant agreements state that financial and performance reports are to be submitted within 15 days after quarter-end for quarterly reports, 15 days after month-end for monthly reports, and 30 days after grant agreement close period. Condition: Certain financial and performance reports were filed late. Cause: Due to turnover in both financial management and program management, program oversight was not performed timely. Effect: The Center is not in compliance with Article XIII 13.1 and 13.2, and Article XIV 14.1 and 14.2 of the grant agreements. Questioned costs: None Context: Out of 21 financial and performance monthly reports tested, 16 of the financial and performance reports were filed late. Repeat finding: No Recommendation: We recommend that management implement a process to verify that all reports are reviewed and submitted within the required timelines set by the funding agency. We also recommend management retain proper support for each report submitted. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-003: Data collection form filing Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The June 30, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-001: Activities Allowed-Unallowed and Allowable Costs/Cost Principles– Lack of supporting documentation Assistance Listing Number title and number: COVID-19- Coronavirus State and Local Fiscal Recovery Funds, 21.027 Federal grant number: FSCAH06318 Federal agency: U.S. Department of Treasury Pass through entity: Illinois Department of Human Services, Cook County Health and Illinois Criminal Justice Information Authority Criteria: Exhibit A of the Coronavirus State and Local Fiscal Recovery Funds – American Rescue Plan Act Add ons, Cook County Health Building Health Communities ARPA – American Rescue Plan Act, and the Illinois Criminal Justice Information Authority grant agreement outline the grantor specific terms and scope of the grant funding. The Compliance Supplement outlines that the Center must establish and maintain internal control over the Federal award that provides reasonable assurance that the Center is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain expenses related to non-payroll transactions charged to the federal program did not have adequate support for the purchase or underlying expense in order to determine if the expense was allowable under the grant. For these same transactions, there was no evidence of review and approval by the Program Manager. Cause: Due to turnover in program staffing, program oversight was not performed timely. Effect: Lack of expense documentation and controls can result in actions taken by oversight agencies which could impact future funding. Questioned costs: Known questioned cost was $4,381. Context: Total non-payroll transactions charged to the program was $70,201, of which $14,123 were selected for testing through a sample of 40. The Center could not provide support demonstrating the expense was allowable under the federal program for 28 of the non-payroll transactions totaling $4,381. Repeat finding: No Recommendation: We recommend that management improve internal controls and documentation for grant expenditures. For items such as uber trips, management should document the grant purpose for the charge and have proper approval for the grant expense. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-002: Reporting—financial and performance reports Assistance Listing Number title and number: COVID-19- Coronavirus State and Local Fiscal Recovery Funds, 21.027 Federal grant number: FSCAH06318 Federal agency: U.S. Department of Treasury Pass through entity: Illinois Department of Human Services, Cook County Health and Illinois Criminal Justice Information Authority Criteria: Article XIII 13.1 and 13.2 of the Coronavirus State and Local Fiscal Recovery Funds – American Rescue Plan Act Add on and Article XIV 14.1 and 14.2 of the Illinois Criminal Justice Information Authority – American Rescue Plan Act grant agreements state that financial and performance reports are to be submitted within 15 days after quarter-end for quarterly reports, 15 days after month-end for monthly reports, and 30 days after grant agreement close period. Condition: Certain financial and performance reports were filed late. Cause: Due to turnover in both financial management and program management, program oversight was not performed timely. Effect: The Center is not in compliance with Article XIII 13.1 and 13.2, and Article XIV 14.1 and 14.2 of the grant agreements. Questioned costs: None Context: Out of 21 financial and performance monthly reports tested, 16 of the financial and performance reports were filed late. Repeat finding: No Recommendation: We recommend that management implement a process to verify that all reports are reviewed and submitted within the required timelines set by the funding agency. We also recommend management retain proper support for each report submitted. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-001: Activities Allowed-Unallowed and Allowable Costs/Cost Principles– Lack of supporting documentation Assistance Listing Number title and number: COVID-19- Coronavirus State and Local Fiscal Recovery Funds, 21.027 Federal grant number: FSCAH06318 Federal agency: U.S. Department of Treasury Pass through entity: Illinois Department of Human Services, Cook County Health and Illinois Criminal Justice Information Authority Criteria: Exhibit A of the Coronavirus State and Local Fiscal Recovery Funds – American Rescue Plan Act Add ons, Cook County Health Building Health Communities ARPA – American Rescue Plan Act, and the Illinois Criminal Justice Information Authority grant agreement outline the grantor specific terms and scope of the grant funding. The Compliance Supplement outlines that the Center must establish and maintain internal control over the Federal award that provides reasonable assurance that the Center is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Certain expenses related to non-payroll transactions charged to the federal program did not have adequate support for the purchase or underlying expense in order to determine if the expense was allowable under the grant. For these same transactions, there was no evidence of review and approval by the Program Manager. Cause: Due to turnover in program staffing, program oversight was not performed timely. Effect: Lack of expense documentation and controls can result in actions taken by oversight agencies which could impact future funding. Questioned costs: Known questioned cost was $4,381. Context: Total non-payroll transactions charged to the program was $70,201, of which $14,123 were selected for testing through a sample of 40. The Center could not provide support demonstrating the expense was allowable under the federal program for 28 of the non-payroll transactions totaling $4,381. Repeat finding: No Recommendation: We recommend that management improve internal controls and documentation for grant expenditures. For items such as uber trips, management should document the grant purpose for the charge and have proper approval for the grant expense. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2023-002: Reporting—financial and performance reports Assistance Listing Number title and number: COVID-19- Coronavirus State and Local Fiscal Recovery Funds, 21.027 Federal grant number: FSCAH06318 Federal agency: U.S. Department of Treasury Pass through entity: Illinois Department of Human Services, Cook County Health and Illinois Criminal Justice Information Authority Criteria: Article XIII 13.1 and 13.2 of the Coronavirus State and Local Fiscal Recovery Funds – American Rescue Plan Act Add on and Article XIV 14.1 and 14.2 of the Illinois Criminal Justice Information Authority – American Rescue Plan Act grant agreements state that financial and performance reports are to be submitted within 15 days after quarter-end for quarterly reports, 15 days after month-end for monthly reports, and 30 days after grant agreement close period. Condition: Certain financial and performance reports were filed late. Cause: Due to turnover in both financial management and program management, program oversight was not performed timely. Effect: The Center is not in compliance with Article XIII 13.1 and 13.2, and Article XIV 14.1 and 14.2 of the grant agreements. Questioned costs: None Context: Out of 21 financial and performance monthly reports tested, 16 of the financial and performance reports were filed late. Repeat finding: No Recommendation: We recommend that management implement a process to verify that all reports are reviewed and submitted within the required timelines set by the funding agency. We also recommend management retain proper support for each report submitted. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.