Audit 352904

FY End
2024-09-30
Total Expended
$3.85M
Findings
10
Programs
9
Year: 2024 Accepted: 2025-04-07

Organization Exclusion Status:

Checking exclusion status...

Contacts

Name Title Type
GNP2QA6LFEE7 Anthony Vermazen Auditee
3097936800 Amanda Campbell 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 Agency has not 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 the Agency under programs of the federal government for the year ended September 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 the Agency, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Agency. WIAAA received federal awards passed through other government agencies in fiscal year 2024 which are included in the Schedule.

Finding Details

Federal agency: U.S. Department of Health and Human Services Federal program title: Aging Cluster Listing Number: Various Pass-Through Agency: Illinois Department of Aging Award Period: October 1, 2023 through September 30, 2024 Type of Finding: Material Weakness in Internal Control Criteria or specific requirement: The Agency is required to have internal controls over grant reporting. Condition: During our testing of reports, we noted the reports did not contain an independent review by someone within the Agency. Questioned costs: None Context: We noted this condition in 4 out of 4 periodic financial reports tested. Effect: The Agency may not catch errors or omissions in grant reporting. Cause: This was an oversight by management when submitting the reports. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report. Views of responsible officials: The Agency will review its processes to ensure an internal control is implemented. Contact Person: Tony Vermazen, Fiscal Manager
Federal agency: U.S. Department of Health and Human Services Federal program title: Aging Cluster Listing Number: Various Pass-Through Agency: Illinois Department of Aging Award Period: October 1, 2023 through September 30, 2024 Type of Finding: Material Weakness in Internal Control Criteria or specific requirement: The Agency is required to have internal controls over grant reporting. Condition: During our testing of reports, we noted the reports did not contain an independent review by someone within the Agency. Questioned costs: None Context: We noted this condition in 4 out of 4 periodic financial reports tested. Effect: The Agency may not catch errors or omissions in grant reporting. Cause: This was an oversight by management when submitting the reports. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report. Views of responsible officials: The Agency will review its processes to ensure an internal control is implemented. Contact Person: Tony Vermazen, Fiscal Manager
Federal agency: U.S. Department of Health and Human Services Federal program title: Aging Cluster Listing Number: Various Pass-Through Agency: Illinois Department of Aging Award Period: October 1, 2023 through September 30, 2024 Type of Finding: Material Weakness in Internal Control Criteria or specific requirement: The Agency is required to have internal controls over grant reporting. Condition: During our testing of reports, we noted the reports did not contain an independent review by someone within the Agency. Questioned costs: None Context: We noted this condition in 4 out of 4 periodic financial reports tested. Effect: The Agency may not catch errors or omissions in grant reporting. Cause: This was an oversight by management when submitting the reports. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report. Views of responsible officials: The Agency will review its processes to ensure an internal control is implemented. Contact Person: Tony Vermazen, Fiscal Manager
Federal agency: U.S. Department of Health and Human Services Federal program title: Aging Cluster Listing Number: Various Pass-Through Agency: Illinois Department of Aging Award Period: October 1, 2023 through September 30, 2024 Type of Finding: Material Weakness in Internal Control Criteria or specific requirement: The Agency is required to have internal controls over grant reporting. Condition: During our testing of reports, we noted the reports did not contain an independent review by someone within the Agency. Questioned costs: None Context: We noted this condition in 4 out of 4 periodic financial reports tested. Effect: The Agency may not catch errors or omissions in grant reporting. Cause: This was an oversight by management when submitting the reports. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report. Views of responsible officials: The Agency will review its processes to ensure an internal control is implemented. Contact Person: Tony Vermazen, Fiscal Manager
Federal agency: U.S. Department of Health and Human Services Federal program title: Aging Cluster Listing Number: Various Pass-Through Agency: Illinois Department of Aging Award Period: October 1, 2023 through September 30, 2024 Type of Finding: Material Weakness in Internal Control Criteria or specific requirement: The Agency is required to have internal controls over grant reporting. Condition: During our testing of reports, we noted the reports did not contain an independent review by someone within the Agency. Questioned costs: None Context: We noted this condition in 4 out of 4 periodic financial reports tested. Effect: The Agency may not catch errors or omissions in grant reporting. Cause: This was an oversight by management when submitting the reports. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report. Views of responsible officials: The Agency will review its processes to ensure an internal control is implemented. Contact Person: Tony Vermazen, Fiscal Manager
Federal agency: U.S. Department of Health and Human Services Federal program title: Aging Cluster Listing Number: Various Pass-Through Agency: Illinois Department of Aging Award Period: October 1, 2023 through September 30, 2024 Type of Finding: Material Weakness in Internal Control Criteria or specific requirement: The Agency is required to have internal controls over grant reporting. Condition: During our testing of reports, we noted the reports did not contain an independent review by someone within the Agency. Questioned costs: None Context: We noted this condition in 4 out of 4 periodic financial reports tested. Effect: The Agency may not catch errors or omissions in grant reporting. Cause: This was an oversight by management when submitting the reports. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report. Views of responsible officials: The Agency will review its processes to ensure an internal control is implemented. Contact Person: Tony Vermazen, Fiscal Manager
Federal agency: U.S. Department of Health and Human Services Federal program title: Aging Cluster Listing Number: Various Pass-Through Agency: Illinois Department of Aging Award Period: October 1, 2023 through September 30, 2024 Type of Finding: Material Weakness in Internal Control Criteria or specific requirement: The Agency is required to have internal controls over grant reporting. Condition: During our testing of reports, we noted the reports did not contain an independent review by someone within the Agency. Questioned costs: None Context: We noted this condition in 4 out of 4 periodic financial reports tested. Effect: The Agency may not catch errors or omissions in grant reporting. Cause: This was an oversight by management when submitting the reports. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report. Views of responsible officials: The Agency will review its processes to ensure an internal control is implemented. Contact Person: Tony Vermazen, Fiscal Manager
Federal agency: U.S. Department of Health and Human Services Federal program title: Aging Cluster Listing Number: Various Pass-Through Agency: Illinois Department of Aging Award Period: October 1, 2023 through September 30, 2024 Type of Finding: Material Weakness in Internal Control Criteria or specific requirement: The Agency is required to have internal controls over grant reporting. Condition: During our testing of reports, we noted the reports did not contain an independent review by someone within the Agency. Questioned costs: None Context: We noted this condition in 4 out of 4 periodic financial reports tested. Effect: The Agency may not catch errors or omissions in grant reporting. Cause: This was an oversight by management when submitting the reports. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report. Views of responsible officials: The Agency will review its processes to ensure an internal control is implemented. Contact Person: Tony Vermazen, Fiscal Manager
Federal agency: U.S. Department of Health and Human Services Federal program title: Aging Cluster Listing Number: Various Pass-Through Agency: Illinois Department of Aging Award Period: October 1, 2023 through September 30, 2024 Type of Finding: Material Weakness in Internal Control Criteria or specific requirement: The Agency is required to have internal controls over grant reporting. Condition: During our testing of reports, we noted the reports did not contain an independent review by someone within the Agency. Questioned costs: None Context: We noted this condition in 4 out of 4 periodic financial reports tested. Effect: The Agency may not catch errors or omissions in grant reporting. Cause: This was an oversight by management when submitting the reports. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report. Views of responsible officials: The Agency will review its processes to ensure an internal control is implemented. Contact Person: Tony Vermazen, Fiscal Manager
Federal agency: U.S. Department of Health and Human Services Federal program title: Aging Cluster Listing Number: Various Pass-Through Agency: Illinois Department of Aging Award Period: October 1, 2023 through September 30, 2024 Type of Finding: Material Weakness in Internal Control Criteria or specific requirement: The Agency is required to have internal controls over grant reporting. Condition: During our testing of reports, we noted the reports did not contain an independent review by someone within the Agency. Questioned costs: None Context: We noted this condition in 4 out of 4 periodic financial reports tested. Effect: The Agency may not catch errors or omissions in grant reporting. Cause: This was an oversight by management when submitting the reports. Repeat Finding: Finding was not reported in the prior year. Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report. Views of responsible officials: The Agency will review its processes to ensure an internal control is implemented. Contact Person: Tony Vermazen, Fiscal Manager