FAC Explorer

Audit 343339

FY End
2024-06-30
Total Expended
$2.51M
Findings
6
Programs
7
Organization: Crosspoint Human Services (IL)
Year: 2024 Accepted: 2025-02-21
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
524147 2024-002 Significant Deficiency - H
524148 2024-002 Significant Deficiency - H
524149 2024-002 Significant Deficiency - H
1100589 2024-002 Significant Deficiency - H
1100590 2024-002 Significant Deficiency - H
1100591 2024-002 Significant Deficiency - H

Programs

ALN Program Spent Major Findings
93.958 Block Grants for Community Mental Health Services $226,432 Yes 1
16.575 Crime Victim Assistance $197,023 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $133,195 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $94,000 - 0
10.558 Child and Adult Care Food Program $84,766 - 0
14.231 Emergency Solutions Grant Program $78,759 - 0
93.667 Social Services Block Grant $42,957 - 0

Contacts

Name Title Type
VTK9MWW287D5 Michelle Glines Auditee
2174311785 Katie Bermingham 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: Crosspoint Human Services has elected not 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 Crosspoint Human Services under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of 2 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 Crosspoint Human Services, it is not intended to and does not present the financial position, changes in net position, or cash flows of Crosspoint Human Services.

Finding Details

Finding 2024-002
Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Pass-Through Agency: n/a Pass-Through Number(s): n/a Award Period: 9/30/2021-9/29/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Code of Federal Regulations (CFR) § 200.77 of the Uniform Guidance defines "period of performance" as the time during which the non-Federal entity (grantee) may incur new obligations to carry out the work authorized under the Federal award. The Federal awarding agency must include start and end dates of the period of performance in the Federal award. Condition: Expenses incurred in fiscal year 2023 were included as expenses to the federal program in fiscal year 2024. Questioned costs: $271 Context: For 5 of the 24 transactions selected for performance period beginning dates testing, the disbursements charged to the grant were for expenses incurred in fiscal year 2023 instead of fiscal year 2024. Cause: Error by management in incurring expenses to the correct grant year. Effect: If expense for the incorrect period is charged to the grant, it could result in unallowable costs being charged to federal grants. Repeat Finding: N/A Recommendation: We recommend the organization enhance its internal controls to ensure expenses for the correct grant period are charged to the federal program. Views of responsible officials: Management will enhance its internal controls to ensure expenses for the correct grant are charged to the federal program properly.
Finding 2024-002
Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Pass-Through Agency: n/a Pass-Through Number(s): n/a Award Period: 9/30/2021-9/29/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Code of Federal Regulations (CFR) § 200.77 of the Uniform Guidance defines "period of performance" as the time during which the non-Federal entity (grantee) may incur new obligations to carry out the work authorized under the Federal award. The Federal awarding agency must include start and end dates of the period of performance in the Federal award. Condition: Expenses incurred in fiscal year 2023 were included as expenses to the federal program in fiscal year 2024. Questioned costs: $271 Context: For 5 of the 24 transactions selected for performance period beginning dates testing, the disbursements charged to the grant were for expenses incurred in fiscal year 2023 instead of fiscal year 2024. Cause: Error by management in incurring expenses to the correct grant year. Effect: If expense for the incorrect period is charged to the grant, it could result in unallowable costs being charged to federal grants. Repeat Finding: N/A Recommendation: We recommend the organization enhance its internal controls to ensure expenses for the correct grant period are charged to the federal program. Views of responsible officials: Management will enhance its internal controls to ensure expenses for the correct grant are charged to the federal program properly.
Finding 2024-002
Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Pass-Through Agency: n/a Pass-Through Number(s): n/a Award Period: 9/30/2021-9/29/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Code of Federal Regulations (CFR) § 200.77 of the Uniform Guidance defines "period of performance" as the time during which the non-Federal entity (grantee) may incur new obligations to carry out the work authorized under the Federal award. The Federal awarding agency must include start and end dates of the period of performance in the Federal award. Condition: Expenses incurred in fiscal year 2023 were included as expenses to the federal program in fiscal year 2024. Questioned costs: $271 Context: For 5 of the 24 transactions selected for performance period beginning dates testing, the disbursements charged to the grant were for expenses incurred in fiscal year 2023 instead of fiscal year 2024. Cause: Error by management in incurring expenses to the correct grant year. Effect: If expense for the incorrect period is charged to the grant, it could result in unallowable costs being charged to federal grants. Repeat Finding: N/A Recommendation: We recommend the organization enhance its internal controls to ensure expenses for the correct grant period are charged to the federal program. Views of responsible officials: Management will enhance its internal controls to ensure expenses for the correct grant are charged to the federal program properly.
Finding 2024-002
Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Pass-Through Agency: n/a Pass-Through Number(s): n/a Award Period: 9/30/2021-9/29/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Code of Federal Regulations (CFR) § 200.77 of the Uniform Guidance defines "period of performance" as the time during which the non-Federal entity (grantee) may incur new obligations to carry out the work authorized under the Federal award. The Federal awarding agency must include start and end dates of the period of performance in the Federal award. Condition: Expenses incurred in fiscal year 2023 were included as expenses to the federal program in fiscal year 2024. Questioned costs: $271 Context: For 5 of the 24 transactions selected for performance period beginning dates testing, the disbursements charged to the grant were for expenses incurred in fiscal year 2023 instead of fiscal year 2024. Cause: Error by management in incurring expenses to the correct grant year. Effect: If expense for the incorrect period is charged to the grant, it could result in unallowable costs being charged to federal grants. Repeat Finding: N/A Recommendation: We recommend the organization enhance its internal controls to ensure expenses for the correct grant period are charged to the federal program. Views of responsible officials: Management will enhance its internal controls to ensure expenses for the correct grant are charged to the federal program properly.
Finding 2024-002
Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Pass-Through Agency: n/a Pass-Through Number(s): n/a Award Period: 9/30/2021-9/29/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Code of Federal Regulations (CFR) § 200.77 of the Uniform Guidance defines "period of performance" as the time during which the non-Federal entity (grantee) may incur new obligations to carry out the work authorized under the Federal award. The Federal awarding agency must include start and end dates of the period of performance in the Federal award. Condition: Expenses incurred in fiscal year 2023 were included as expenses to the federal program in fiscal year 2024. Questioned costs: $271 Context: For 5 of the 24 transactions selected for performance period beginning dates testing, the disbursements charged to the grant were for expenses incurred in fiscal year 2023 instead of fiscal year 2024. Cause: Error by management in incurring expenses to the correct grant year. Effect: If expense for the incorrect period is charged to the grant, it could result in unallowable costs being charged to federal grants. Repeat Finding: N/A Recommendation: We recommend the organization enhance its internal controls to ensure expenses for the correct grant period are charged to the federal program. Views of responsible officials: Management will enhance its internal controls to ensure expenses for the correct grant are charged to the federal program properly.
Finding 2024-002
Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Pass-Through Agency: n/a Pass-Through Number(s): n/a Award Period: 9/30/2021-9/29/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Code of Federal Regulations (CFR) § 200.77 of the Uniform Guidance defines "period of performance" as the time during which the non-Federal entity (grantee) may incur new obligations to carry out the work authorized under the Federal award. The Federal awarding agency must include start and end dates of the period of performance in the Federal award. Condition: Expenses incurred in fiscal year 2023 were included as expenses to the federal program in fiscal year 2024. Questioned costs: $271 Context: For 5 of the 24 transactions selected for performance period beginning dates testing, the disbursements charged to the grant were for expenses incurred in fiscal year 2023 instead of fiscal year 2024. Cause: Error by management in incurring expenses to the correct grant year. Effect: If expense for the incorrect period is charged to the grant, it could result in unallowable costs being charged to federal grants. Repeat Finding: N/A Recommendation: We recommend the organization enhance its internal controls to ensure expenses for the correct grant period are charged to the federal program. Views of responsible officials: Management will enhance its internal controls to ensure expenses for the correct grant are charged to the federal program properly.