FAC Explorer

Audit 339217

FY End
2023-06-30
Total Expended
$988,613
Findings
2
Programs
1
Organization: Jo Daviess Residential Services (IL)
Year: 2023 Accepted: 2025-01-22
Auditor: Bernard Robinson & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519884 2023-001 - - P
1096326 2023-001 - - P

Programs

ALN Program Spent Major Findings
14.181 Supportive Housing for Persons with Disabilities $988,613 Yes 1

Contacts

Name Title Type
V1VWXNKJTVS7 Jeffrey Stauter Auditee
8152886691 Jamie Parsons 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. Jo Daviess Residential Services, Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Jo Daviess Residential Services, Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Jo Daviess Residential Services, Inc., under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Jo Daviess Residential Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Jo Daviess Residential Services, Inc.

Finding Details

Finding 2023-001
Finding 2023-001 - U.S. Department of Housing and Urban Development, Supportive Housing for the Persons with Disabilities (Section 811), CFDA #14.181 Statement of Condition: The Organization did not submit the data collection forms and required reporting package to the Federal Audit Clearinghouse (FAC) within the required due dates for the single audits for the years ended June 30, 2022 and June 30, 2023. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. Additionally, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the FAC the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: The completion of the audit for the fiscal year ended June 30, 2022 and June 30, 2023 were delayed due to management. Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC to determine if the Corporation qualified as a low-risk auditee. A single audit was performed under the Uniform Guidance for the years ended June 30, 2022 and 2021, however, the data collection form was not submitted to the FAC within the required due date for the year ended June 30, 2022. Furthermore, the audit for the year ended June 30, 2023 was not completed by the required data collection form due to the FAC. Questioned Costs: N/A Recommendation: We recommend management and the board of directors ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the years ended June 30, 2023 and 2022 were not submitted to the FAC within the required due dates. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ended June 30, 2022 was submitted to the FAC on January 16, 2024.
Finding 2023-001
Finding 2023-001 - U.S. Department of Housing and Urban Development, Supportive Housing for the Persons with Disabilities (Section 811), CFDA #14.181 Statement of Condition: The Organization did not submit the data collection forms and required reporting package to the Federal Audit Clearinghouse (FAC) within the required due dates for the single audits for the years ended June 30, 2022 and June 30, 2023. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. Additionally, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the FAC the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: The completion of the audit for the fiscal year ended June 30, 2022 and June 30, 2023 were delayed due to management. Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC to determine if the Corporation qualified as a low-risk auditee. A single audit was performed under the Uniform Guidance for the years ended June 30, 2022 and 2021, however, the data collection form was not submitted to the FAC within the required due date for the year ended June 30, 2022. Furthermore, the audit for the year ended June 30, 2023 was not completed by the required data collection form due to the FAC. Questioned Costs: N/A Recommendation: We recommend management and the board of directors ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the years ended June 30, 2023 and 2022 were not submitted to the FAC within the required due dates. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ended June 30, 2022 was submitted to the FAC on January 16, 2024.