FAC Explorer

Audit 341595

FY End
2023-06-30
Total Expended
$1.73M
Findings
2
Programs
6
Organization: Resilience (IL)
Year: 2023 Accepted: 2025-02-07
Auditor: Ringold Financial Managment Services

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522328 2023-002 - - L
1098770 2023-002 - - L

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $1.13M Yes 1
16.588 Violence Against Women Formula Grants $130,248 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $64,497 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $45,000 - 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $35,122 - 0
16.524 Legal Assistance for Victims $11,278 - 0

Contacts

Name Title Type
H14KCGYANKL9 Christina Hammond Auditee
8722047794 Lily Bartkoske, CPA Auditor
No contacts on file

Notes to SEFA

Title: Note A - Basis of Presentation Accounting Policies: Expenditures reported in the Schedule are reported on an 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: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Resilience under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with requirements of the 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 Resilience, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: Note B - Summary of Significant Accounting Policies Accounting Policies: Expenditures reported in the Schedule are reported on an 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: Y Rate Explanation: The auditee used the de minimis cost rate. Expenditures reported in the Schedule are reported on an 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.
Title: Note C - Subrecipients Accounting Policies: Expenditures reported in the Schedule are reported on an 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: Y Rate Explanation: The auditee used the de minimis cost rate. There were no awards passed through to subrecipients for the year ended June 30 2023
Title: Note D - Indirect Cost Rate Accounting Policies: Expenditures reported in the Schedule are reported on an 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: Y Rate Explanation: The auditee used the de minimis cost rate. Resilience has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note E – Other Accounting Policies: Expenditures reported in the Schedule are reported on an 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: Y Rate Explanation: The auditee used the de minimis cost rate. Resilience did not have any outstanding federal loans or loan guarantees as of June 30, 2023. Resilience did not receive any federal noncash awards or insurance assistance for reimbursement losses during the year ended June 30, 2023.
Title: Note F – Not Available (N/A) Accounting Policies: Expenditures reported in the Schedule are reported on an 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: Y Rate Explanation: The auditee used the de minimis cost rate. The Organization was unable to obtain an other identification number.

Finding Details

Finding 2023-002
Section III – Federal Award Findings and Questioned Costs Finding Number: 2023-002 This finding is: X New Repeat from Prior Year? Year originally reported? Federal Program: 16.575 Crime Victim Assistance Passed Through: Illinois Coalition Against Sexual Assault (ICASA) Federal Agency: U.S. Department of Justice Criteria Resilience participates in grant agreements through State of Illinois agencies that have reporting requirements in accordance with 2 CFR Part 200 (the Uniform Guidance) and the State of Illinois Grant Accountability and Transparency Act (GATA). As such, for the year ended June 30, 2023, Resilience was required to submit audited financial statements, Single Audit reports, and a data collection form (DCF) to the Federal Audit Clearinghouse (FAC). In addition, Resilience was required to submit the abovementioned reports, plus a consolidated year end financial report (CYEFR) to the GATA portal. The abovementioned reports are due to the applicable agency at the earlier of (a) nine months after fiscal year end or (b) 30 days after receipt of final audit reports. Condition During our testing, we noted that Resilience did not submit the required fiscal year 2023 documents to the FAC and GATA portals by the required due date. Questioned Costs None noted. Context The fiscal year 2023 audit was not completed prior to the FAC and GATA deadlines, leading to late submissions. Effect The Organization is not in compliance with the Uniform Guidance and GATA reporting requirements and will be classified as a high-risk auditee for fiscal year 2024. Cause The condition arose due to several factors including turnover of the Organization’s accounting staff, leading to delays in completing the 2023 audit. Recommendation The Organization should ensure that the Single Audit reporting package is submitted to the FAC and the required information is submitted to the GATA portal within the required timeframe. Management Response Management concurs with this finding. See corrective action plan.
Finding 2023-002
Section III – Federal Award Findings and Questioned Costs Finding Number: 2023-002 This finding is: X New Repeat from Prior Year? Year originally reported? Federal Program: 16.575 Crime Victim Assistance Passed Through: Illinois Coalition Against Sexual Assault (ICASA) Federal Agency: U.S. Department of Justice Criteria Resilience participates in grant agreements through State of Illinois agencies that have reporting requirements in accordance with 2 CFR Part 200 (the Uniform Guidance) and the State of Illinois Grant Accountability and Transparency Act (GATA). As such, for the year ended June 30, 2023, Resilience was required to submit audited financial statements, Single Audit reports, and a data collection form (DCF) to the Federal Audit Clearinghouse (FAC). In addition, Resilience was required to submit the abovementioned reports, plus a consolidated year end financial report (CYEFR) to the GATA portal. The abovementioned reports are due to the applicable agency at the earlier of (a) nine months after fiscal year end or (b) 30 days after receipt of final audit reports. Condition During our testing, we noted that Resilience did not submit the required fiscal year 2023 documents to the FAC and GATA portals by the required due date. Questioned Costs None noted. Context The fiscal year 2023 audit was not completed prior to the FAC and GATA deadlines, leading to late submissions. Effect The Organization is not in compliance with the Uniform Guidance and GATA reporting requirements and will be classified as a high-risk auditee for fiscal year 2024. Cause The condition arose due to several factors including turnover of the Organization’s accounting staff, leading to delays in completing the 2023 audit. Recommendation The Organization should ensure that the Single Audit reporting package is submitted to the FAC and the required information is submitted to the GATA portal within the required timeframe. Management Response Management concurs with this finding. See corrective action plan.