FAC Explorer

Audit 341736

FY End
2021-06-30
Total Expended
$40.13M
Findings
30
Programs
4
Organization: Saint Anthony Health Ministries and Subsidiaries (IL)
Year: 2021 Accepted: 2025-02-08
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522460 2021-006 Significant Deficiency Yes P
522461 2021-006 Significant Deficiency Yes P
522462 2021-006 Significant Deficiency Yes P
522463 2021-006 Significant Deficiency Yes P
522464 2021-007 Significant Deficiency - P
522465 2021-007 Significant Deficiency - P
522466 2021-007 Significant Deficiency - P
522467 2021-007 Significant Deficiency - P
522468 2021-008 Material Weakness Yes P
522469 2021-009 - Yes L
522470 2021-009 - Yes L
522471 2021-009 - Yes L
522472 2021-009 - Yes L
522473 2021-010 Significant Deficiency - BCL
522474 2021-010 Significant Deficiency - BCL
1098902 2021-006 Significant Deficiency Yes P
1098903 2021-006 Significant Deficiency Yes P
1098904 2021-006 Significant Deficiency Yes P
1098905 2021-006 Significant Deficiency Yes P
1098906 2021-007 Significant Deficiency - P
1098907 2021-007 Significant Deficiency - P
1098908 2021-007 Significant Deficiency - P
1098909 2021-007 Significant Deficiency - P
1098910 2021-008 Material Weakness Yes P
1098911 2021-009 - Yes L
1098912 2021-009 - Yes L
1098913 2021-009 - Yes L
1098914 2021-009 - Yes L
1098915 2021-010 Significant Deficiency - BCL
1098916 2021-010 Significant Deficiency - BCL

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $37.86M Yes 4
93.461 Hrsa Covid-19 Claims Reimbursement for the Uninsured Program and the Covid-19 Coverage Assistance Fund $1.22M Yes 4
16.575 Crime Victim Assistance $905,606 Yes 4
93.889 National Bioterrorism Hospital Preparedness Program $141,800 - 3

Contacts

Name Title Type
UG83V3MQBU15 Jamie MacK Auditee
7734844834 Patrick Kitchen Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Note 2.Summary of Significant 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: Y Rate Explanation: The Corporation has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Saint Anthony Health Ministries and Subsidiaries (the Corporation) under programs of the federal government for the year ended June 30, 2021. The information in the 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 the Corporation, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Corporation.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: Note 2.Summary of Significant 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: Y Rate Explanation: The Corporation has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. 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.
Title: Note 3. Indirect Cost Rate Accounting Policies: Note 2.Summary of Significant 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: Y Rate Explanation: The Corporation has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Corporation has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 4. Subrecipients Accounting Policies: Note 2.Summary of Significant 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: Y Rate Explanation: The Corporation has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Of the federal expenditures presented in the Schedule, the Corporation did not provide any amounts to subrecipients.
Title: Note 5. Non-Cash Assistance, Insurance, Loans and Loan Guarantees Outstanding Accounting Policies: Note 2.Summary of Significant 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: Y Rate Explanation: The Corporation has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Corporation did not receive any non-cash assistance during the year ended June 30, 2021. There were no federal awards expended for insurance or any loans or loan guarantees outstanding as of June 30, 2021.
Title: Note 6. Provider Relief Fund Accounting Policies: Note 2.Summary of Significant 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: Y Rate Explanation: The Corporation has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Corporation received funding through the U.S. Department of Health and Human Services (HHS) Provider Relief Fund (PRF) program (93.498) during the period April 10, 2020 to June 30, 2020 (Period 1) totaling approximately $37,856,000, of which $25,223,000 and $12,633,000 was recognized as revenue in the Corporation’s June 30, 2021 and 2020 consolidated financial statements, respectively. In accordance with HHS guidance as published in the 2021 OMB Compliance Supplement, this Period 1 funding was included in the Schedule for the year ended June 30, 2021.

Finding Details

Finding 2021-006
Finding 2021-006 Segregation of Duties Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Questioned costs: None. Identification as a repeat finding, if applicable: 2020-007 See finding 2021-002.
Finding 2021-006
Finding 2021-006 Segregation of Duties Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Questioned costs: None. Identification as a repeat finding, if applicable: 2020-007 See finding 2021-002.
Finding 2021-006
Finding 2021-006 Segregation of Duties Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Questioned costs: None. Identification as a repeat finding, if applicable: 2020-007 See finding 2021-002.
Finding 2021-006
Finding 2021-006 Segregation of Duties Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Questioned costs: None. Identification as a repeat finding, if applicable: 2020-007 See finding 2021-002.
Finding 2021-007
Finding 2021-007 Accounting for Liabilities Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Questioned costs: None. Identification as a repeat finding, if applicable: This is not a repeat finding. See finding 2021-003
Finding 2021-007
Finding 2021-007 Accounting for Liabilities Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Questioned costs: None. Identification as a repeat finding, if applicable: This is not a repeat finding. See finding 2021-003
Finding 2021-007
Finding 2021-007 Accounting for Liabilities Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Questioned costs: None. Identification as a repeat finding, if applicable: This is not a repeat finding. See finding 2021-003
Finding 2021-007
Finding 2021-007 Accounting for Liabilities Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Questioned costs: None. Identification as a repeat finding, if applicable: This is not a repeat finding. See finding 2021-003
Finding 2021-008
Finding 2021-008 Improper Preparation of Schedule of Expenditures of Federal Awards U.S. Department of Health and Human Services COVID-19: HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund – Assistance Listing Number 93.461 Criteria: In accordance with 2 CFR 200 200.510(b), the auditee must prepare a SEFA for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502. Condition: The Corporation’s SEFA for the year ended June 30, 2021, was initially prepared without federal expenditures totaling $1,222,859 for the HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund, Assistance Listing number 93.461. Cause: The federal program expenditures for the HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund, Assistance Listing number 93.461, were omitted from the SEFA due to an oversight in the preparation of the SEFA. Effect: Improper reporting of federal expenditures resulted in a material error on the SEFA leading to inaccurate major program determination by the auditors. In this instance, the error did result in the identification of an additional major program. Questioned costs: None. Identification as a repeat finding, if applicable: 2020-005 Recommendation: We recommend the Corporation enhance the process and internal controls around the timely identification of federal awards and preparation of the SEFA to ensure accuracy and completeness of the SEFA. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2021-009
2021-009 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been March 31, 2022, for the Corporation’s reporting for the year ended June 30, 2021. However, because the Corporation received Provider Relief Fund distributions, this deadline was extended by six months to September 30, 2022. Condition: The Corporation’s fiscal year 2021 Single Audit package was not submitted to the FAC by the extended deadline of September 30, 2022. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None. Identification as a repeat finding, if applicable: 2020-003 Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2021-009
2021-009 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been March 31, 2022, for the Corporation’s reporting for the year ended June 30, 2021. However, because the Corporation received Provider Relief Fund distributions, this deadline was extended by six months to September 30, 2022. Condition: The Corporation’s fiscal year 2021 Single Audit package was not submitted to the FAC by the extended deadline of September 30, 2022. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None. Identification as a repeat finding, if applicable: 2020-003 Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2021-009
2021-009 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been March 31, 2022, for the Corporation’s reporting for the year ended June 30, 2021. However, because the Corporation received Provider Relief Fund distributions, this deadline was extended by six months to September 30, 2022. Condition: The Corporation’s fiscal year 2021 Single Audit package was not submitted to the FAC by the extended deadline of September 30, 2022. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None. Identification as a repeat finding, if applicable: 2020-003 Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2021-009
2021-009 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been March 31, 2022, for the Corporation’s reporting for the year ended June 30, 2021. However, because the Corporation received Provider Relief Fund distributions, this deadline was extended by six months to September 30, 2022. Condition: The Corporation’s fiscal year 2021 Single Audit package was not submitted to the FAC by the extended deadline of September 30, 2022. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None. Identification as a repeat finding, if applicable: 2020-003 Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2021-010
2021-010 Maintenance of Documentation of Internal Control Over Compliance U.S. Department of Justice, Passed through Illinois Criminal Justice Information Authority Crime Victim Assistance – Assistance Listing Number 16.575 U.S. Department of Health and Human Services COVID-19, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution – Assistance Listing Number 93.498 Criteria: Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that documentation to evidence the operation of the controls, such as supervisory reviews. Condition: The Corporation did not have sufficient documentation that internal controls were in place and operating effectively for control activities required for assessment of activities allowed or unallowed and for allowable costs/cost principles. The Corporation also did not have sufficient documentation that internal controls were in place and operating effectively for monitoring procedures required for cash management and reporting compliance requirements. Although the Corporation provided documentation supporting the costs reported, there was no formal documentation of the control activities for approval of activities allowed or unallowed and allowable costs/cost principles. Formal documentation of the supervisory review of cash management and supervisory review and approval of the information compiled for the reporting compliance requirement was also unavailable. Cause: The Corporation did not maintain documentation evidencing the operation of specific internal controls. Effect: Lack of properly documented evidence of approval of activities allowed or unallowed and allowable costs/cost principles. Lack of properly documented evidence of supervisory review of cash management and reporting policies and procedures could result in the loss of future funding. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management review current processes, polices, and procedures to ensure that approval of activities allowed or unallowed and approval of allowable costs/cost principles are properly documented. We recommend that management review current processes, policies, and procedures to ensure that supervisory review of cash management and reporting compliance requirements are properly documented. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2021-010
2021-010 Maintenance of Documentation of Internal Control Over Compliance U.S. Department of Justice, Passed through Illinois Criminal Justice Information Authority Crime Victim Assistance – Assistance Listing Number 16.575 U.S. Department of Health and Human Services COVID-19, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution – Assistance Listing Number 93.498 Criteria: Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that documentation to evidence the operation of the controls, such as supervisory reviews. Condition: The Corporation did not have sufficient documentation that internal controls were in place and operating effectively for control activities required for assessment of activities allowed or unallowed and for allowable costs/cost principles. The Corporation also did not have sufficient documentation that internal controls were in place and operating effectively for monitoring procedures required for cash management and reporting compliance requirements. Although the Corporation provided documentation supporting the costs reported, there was no formal documentation of the control activities for approval of activities allowed or unallowed and allowable costs/cost principles. Formal documentation of the supervisory review of cash management and supervisory review and approval of the information compiled for the reporting compliance requirement was also unavailable. Cause: The Corporation did not maintain documentation evidencing the operation of specific internal controls. Effect: Lack of properly documented evidence of approval of activities allowed or unallowed and allowable costs/cost principles. Lack of properly documented evidence of supervisory review of cash management and reporting policies and procedures could result in the loss of future funding. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management review current processes, polices, and procedures to ensure that approval of activities allowed or unallowed and approval of allowable costs/cost principles are properly documented. We recommend that management review current processes, policies, and procedures to ensure that supervisory review of cash management and reporting compliance requirements are properly documented. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2021-006
Finding 2021-006 Segregation of Duties Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Questioned costs: None. Identification as a repeat finding, if applicable: 2020-007 See finding 2021-002.
Finding 2021-006
Finding 2021-006 Segregation of Duties Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Questioned costs: None. Identification as a repeat finding, if applicable: 2020-007 See finding 2021-002.
Finding 2021-006
Finding 2021-006 Segregation of Duties Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Questioned costs: None. Identification as a repeat finding, if applicable: 2020-007 See finding 2021-002.
Finding 2021-006
Finding 2021-006 Segregation of Duties Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Questioned costs: None. Identification as a repeat finding, if applicable: 2020-007 See finding 2021-002.
Finding 2021-007
Finding 2021-007 Accounting for Liabilities Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Questioned costs: None. Identification as a repeat finding, if applicable: This is not a repeat finding. See finding 2021-003
Finding 2021-007
Finding 2021-007 Accounting for Liabilities Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Questioned costs: None. Identification as a repeat finding, if applicable: This is not a repeat finding. See finding 2021-003
Finding 2021-007
Finding 2021-007 Accounting for Liabilities Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Questioned costs: None. Identification as a repeat finding, if applicable: This is not a repeat finding. See finding 2021-003
Finding 2021-007
Finding 2021-007 Accounting for Liabilities Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Questioned costs: None. Identification as a repeat finding, if applicable: This is not a repeat finding. See finding 2021-003
Finding 2021-008
Finding 2021-008 Improper Preparation of Schedule of Expenditures of Federal Awards U.S. Department of Health and Human Services COVID-19: HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund – Assistance Listing Number 93.461 Criteria: In accordance with 2 CFR 200 200.510(b), the auditee must prepare a SEFA for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502. Condition: The Corporation’s SEFA for the year ended June 30, 2021, was initially prepared without federal expenditures totaling $1,222,859 for the HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund, Assistance Listing number 93.461. Cause: The federal program expenditures for the HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund, Assistance Listing number 93.461, were omitted from the SEFA due to an oversight in the preparation of the SEFA. Effect: Improper reporting of federal expenditures resulted in a material error on the SEFA leading to inaccurate major program determination by the auditors. In this instance, the error did result in the identification of an additional major program. Questioned costs: None. Identification as a repeat finding, if applicable: 2020-005 Recommendation: We recommend the Corporation enhance the process and internal controls around the timely identification of federal awards and preparation of the SEFA to ensure accuracy and completeness of the SEFA. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2021-009
2021-009 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been March 31, 2022, for the Corporation’s reporting for the year ended June 30, 2021. However, because the Corporation received Provider Relief Fund distributions, this deadline was extended by six months to September 30, 2022. Condition: The Corporation’s fiscal year 2021 Single Audit package was not submitted to the FAC by the extended deadline of September 30, 2022. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None. Identification as a repeat finding, if applicable: 2020-003 Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2021-009
2021-009 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been March 31, 2022, for the Corporation’s reporting for the year ended June 30, 2021. However, because the Corporation received Provider Relief Fund distributions, this deadline was extended by six months to September 30, 2022. Condition: The Corporation’s fiscal year 2021 Single Audit package was not submitted to the FAC by the extended deadline of September 30, 2022. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None. Identification as a repeat finding, if applicable: 2020-003 Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2021-009
2021-009 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been March 31, 2022, for the Corporation’s reporting for the year ended June 30, 2021. However, because the Corporation received Provider Relief Fund distributions, this deadline was extended by six months to September 30, 2022. Condition: The Corporation’s fiscal year 2021 Single Audit package was not submitted to the FAC by the extended deadline of September 30, 2022. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None. Identification as a repeat finding, if applicable: 2020-003 Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2021-009
2021-009 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been March 31, 2022, for the Corporation’s reporting for the year ended June 30, 2021. However, because the Corporation received Provider Relief Fund distributions, this deadline was extended by six months to September 30, 2022. Condition: The Corporation’s fiscal year 2021 Single Audit package was not submitted to the FAC by the extended deadline of September 30, 2022. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None. Identification as a repeat finding, if applicable: 2020-003 Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2021-010
2021-010 Maintenance of Documentation of Internal Control Over Compliance U.S. Department of Justice, Passed through Illinois Criminal Justice Information Authority Crime Victim Assistance – Assistance Listing Number 16.575 U.S. Department of Health and Human Services COVID-19, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution – Assistance Listing Number 93.498 Criteria: Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that documentation to evidence the operation of the controls, such as supervisory reviews. Condition: The Corporation did not have sufficient documentation that internal controls were in place and operating effectively for control activities required for assessment of activities allowed or unallowed and for allowable costs/cost principles. The Corporation also did not have sufficient documentation that internal controls were in place and operating effectively for monitoring procedures required for cash management and reporting compliance requirements. Although the Corporation provided documentation supporting the costs reported, there was no formal documentation of the control activities for approval of activities allowed or unallowed and allowable costs/cost principles. Formal documentation of the supervisory review of cash management and supervisory review and approval of the information compiled for the reporting compliance requirement was also unavailable. Cause: The Corporation did not maintain documentation evidencing the operation of specific internal controls. Effect: Lack of properly documented evidence of approval of activities allowed or unallowed and allowable costs/cost principles. Lack of properly documented evidence of supervisory review of cash management and reporting policies and procedures could result in the loss of future funding. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management review current processes, polices, and procedures to ensure that approval of activities allowed or unallowed and approval of allowable costs/cost principles are properly documented. We recommend that management review current processes, policies, and procedures to ensure that supervisory review of cash management and reporting compliance requirements are properly documented. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2021-010
2021-010 Maintenance of Documentation of Internal Control Over Compliance U.S. Department of Justice, Passed through Illinois Criminal Justice Information Authority Crime Victim Assistance – Assistance Listing Number 16.575 U.S. Department of Health and Human Services COVID-19, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution – Assistance Listing Number 93.498 Criteria: Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that documentation to evidence the operation of the controls, such as supervisory reviews. Condition: The Corporation did not have sufficient documentation that internal controls were in place and operating effectively for control activities required for assessment of activities allowed or unallowed and for allowable costs/cost principles. The Corporation also did not have sufficient documentation that internal controls were in place and operating effectively for monitoring procedures required for cash management and reporting compliance requirements. Although the Corporation provided documentation supporting the costs reported, there was no formal documentation of the control activities for approval of activities allowed or unallowed and allowable costs/cost principles. Formal documentation of the supervisory review of cash management and supervisory review and approval of the information compiled for the reporting compliance requirement was also unavailable. Cause: The Corporation did not maintain documentation evidencing the operation of specific internal controls. Effect: Lack of properly documented evidence of approval of activities allowed or unallowed and allowable costs/cost principles. Lack of properly documented evidence of supervisory review of cash management and reporting policies and procedures could result in the loss of future funding. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management review current processes, polices, and procedures to ensure that approval of activities allowed or unallowed and approval of allowable costs/cost principles are properly documented. We recommend that management review current processes, policies, and procedures to ensure that supervisory review of cash management and reporting compliance requirements are properly documented. View of responsible officials of the auditee: Management agrees with the finding and recommendation.