FAC Explorer

Audit 33247

FY End
2022-06-30
Total Expended
$2.16M
Findings
2
Programs
3
Organization: Alternatives, Inc. (IL)
Year: 2022 Accepted: 2023-08-24
Auditor: Prado & Renteria CPAS Prof CORP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34720 2022-003 Significant Deficiency - L
611162 2022-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.667 Social Services Block Grant $1.80M Yes 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $257,190 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $31,151 - 0

Contacts

Name Title Type
YGS9Y8GLKDN1 Sonya Cook Auditee
3127889835 Hilda Renteria Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Alternatives, Inc. under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.
Title: LOANS AND LOAN GUARANTEES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization did not receive loans or loan guarantees for the year ended June 30, 2022.
Title: NON-CASH ASSISTANCE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization did not receive non-cash assistance for the year ended June 30, 2022.
Title: INSURANCE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization did not receive insurance assistance to reimburse losses for the year ended June 30, 2022.

Finding Details

Finding 2022-003
Finding 2022-003 Adherence and Application of Financial Policies and Procedures for Vouchering Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: Illinois Department of Human Services Program Name: Social Services Block Grant Assistance Listing #: 93.667 Questioned Costs: None Condition/Context P&R selected four Periodic Financial Reports for testing, the amounts reported in three of the four reports did not agree to the amounts recorded in the program?s subledger. Criteria Per the Organization?s Financial Policies and Procedures; before preparing a voucher, expenditures eligible for reimbursement are to be identified in the general ledger. In addition, supporting documentation are to be attached to the voucher. The Organization is to retain a copy of the voucher and supporting documentation for each month for each contract vouchered. Cause The Organization did not retain copies of the supporting documents that accompany the monthly vouchers. Effect Non-adherence and inconsistent application of established policies and procedures may result in noncompliance with Uniform Guidance Cash Management and Reporting compliance requirements, and questioned costs. Recommendation We recommend that the Organization adheres to its Financial Policies and Procedures for Vouchering. Organization?s Management Response Refer to corrective action plan.
Finding 2022-003
Finding 2022-003 Adherence and Application of Financial Policies and Procedures for Vouchering Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: Illinois Department of Human Services Program Name: Social Services Block Grant Assistance Listing #: 93.667 Questioned Costs: None Condition/Context P&R selected four Periodic Financial Reports for testing, the amounts reported in three of the four reports did not agree to the amounts recorded in the program?s subledger. Criteria Per the Organization?s Financial Policies and Procedures; before preparing a voucher, expenditures eligible for reimbursement are to be identified in the general ledger. In addition, supporting documentation are to be attached to the voucher. The Organization is to retain a copy of the voucher and supporting documentation for each month for each contract vouchered. Cause The Organization did not retain copies of the supporting documents that accompany the monthly vouchers. Effect Non-adherence and inconsistent application of established policies and procedures may result in noncompliance with Uniform Guidance Cash Management and Reporting compliance requirements, and questioned costs. Recommendation We recommend that the Organization adheres to its Financial Policies and Procedures for Vouchering. Organization?s Management Response Refer to corrective action plan.