FAC Explorer

Audit 353273

FY End
2024-06-30
Total Expended
$2.37M
Findings
6
Programs
5
Organization: Trinity Services, Inc. (IL)
Year: 2024 Accepted: 2025-04-10
Auditor: Cukierski & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
554570 2024-001 Significant Deficiency - A
554571 2024-002 Significant Deficiency - A
554572 2024-003 Significant Deficiency - A
1131012 2024-001 Significant Deficiency - A
1131013 2024-002 Significant Deficiency - A
1131014 2024-003 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $443,367 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $336,090 Yes 0
93.958 Block Grants for Community Mental Health Services $222,500 Yes 0
14.267 Continuum of Care Program $74,293 Yes 0
14.871 Section 8 Housing Choice Vouchers $35,349 - 0

Contacts

Name Title Type
GBMFWYPRBEX5 Robert Taylor Auditee
8153207190 Steven Yates Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - GENERAL 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 auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Trinity Services, Inc. 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 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 Trinity Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Trinity Services, Inc.
Title: NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES 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 auditee used the de minimis cost rate. 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: 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 auditee used the de minimis cost rate. Trinity Services, Inc. has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: NOTE 4 – NON-CASH ASSISTANCE 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 auditee used the de minimis cost rate. None of the Federal awards were expended in the form of non-cash assistance.
Title: NOTE 5 - LOANS AND LOAN GUARANTEES 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 auditee used the de minimis cost rate. There were no loans or loan guarantees outstanding at June 30, 2024.
Title: NOTE 6 - SUBRECIPIENT PASS-THROUGH FUNDS 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 auditee used the de minimis cost rate. The Organization did not pass-through any funds to subrecipients.
Title: NOTE 7 – PROGRAM COST/MATCHING CONTRIBUTIONS 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 auditee used the de minimis cost rate. The amounts shown as current year expenses represent only the federal/state/local grant portion of the program costs. Entire program costs, including the Organization’s portion, may be more than shown.

Finding Details

Finding 2024-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Block Grant for Community Mental Health Services Assistance Listing Number: 93.958 Federal Award Number: B09SM085355 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Type of Finding: Incorrectly Submitted Records Criteria: Uniform Guidance 200.403 requires federally funded organizations spend federal dollars on allowable costs. Condition: For the year ended June 30, 2024, we reviewed the Payroll Support file and noted that two payroll runs had incorrectly calculated payroll expenses. Cause: Program staff used incorrect amounts from the payroll register reports. Effect or Potential Effect: Resulted in the Organization charging two payroll runs expenses in excess of their actual amounts. Questioned Costs: $372 Context: 6 months of 12 months of payroll transactions selected for testing (Of the $255,834 reported as payroll expense, $372 represented incorrect expenditures). Repeat Finding: No Recommendation: The Organization’s program staff and management should ensure that the amounts expended are correctly stated and reviewed before submission of expenditures. Views of Responsible Official: Management of Trinity Services Inc. concurs with the audit finding. The individual preparing the Payroll Support file this year made clerical errors.
Finding 2024-002
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Number: SLFRP4406 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Type of Finding: Incorrectly Submitted Records Criteria: Uniform Guidance 200.403 requires federally funded organizations spend federal dollars on allowable costs. Condition: For the year ended June 30, 2024, we reviewed monthly grant invoices and noted that one grant invoice had incorrectly calculated indirect costs. Cause: Program staff incorrectly included occupancy cost as part of indirect cost calculation. Effect or Potential Effect: Resulted in the Organization charging indirect costs in excess of their actual amounts. Questioned Costs: $107 Context: 4 months out of 12 months of monthly grant invoice selected for testing (Of the $15,875 reported as indirect costs, $107 represented incorrect expenditures). Repeat Finding: No Recommendation: The Organization’s program staff and management should ensure that the amounts expended are correctly stated and reviewed before submission of expenditures. Views of Responsible Official: Management of Trinity Services Inc. concurs with the audit finding. The individual preparing the monthly grant invoice this year made clerical errors.
Finding 2024-003
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Number: SLFRP4406 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Type of Finding: Incorrectly Submitted Records- Duplicate Costs Criteria: Uniform Guidance 200.403 requires federally funded organizations spend federal dollars on allowable costs. Condition: For the year ended June 30, 2024, we reviewed monthly grant invoices and noted that two grant invoices had duplicate program expenses. Cause: Program staff incorrectly included the same expense on two monthly invoices. Effect or Potential Effect: Resulted in the Organization charging program costs in excess of their actual amounts. Questioned Costs: $85 Context: 4 months out of 12 months of monthly grant invoice selected for testing (Of the $1,788 reported as travel expenses, $85 represented duplicate expenditures). Repeat Finding: No Recommendation: The Organization’s program staff and management should ensure that the amounts expended are correctly stated and reviewed before submission of expenditures. Views of Responsible Official: Management of Trinity Services Inc. concurs with the audit finding. The individual preparing the monthly grant invoice this year made clerical error.
Finding 2024-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Block Grant for Community Mental Health Services Assistance Listing Number: 93.958 Federal Award Number: B09SM085355 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Type of Finding: Incorrectly Submitted Records Criteria: Uniform Guidance 200.403 requires federally funded organizations spend federal dollars on allowable costs. Condition: For the year ended June 30, 2024, we reviewed the Payroll Support file and noted that two payroll runs had incorrectly calculated payroll expenses. Cause: Program staff used incorrect amounts from the payroll register reports. Effect or Potential Effect: Resulted in the Organization charging two payroll runs expenses in excess of their actual amounts. Questioned Costs: $372 Context: 6 months of 12 months of payroll transactions selected for testing (Of the $255,834 reported as payroll expense, $372 represented incorrect expenditures). Repeat Finding: No Recommendation: The Organization’s program staff and management should ensure that the amounts expended are correctly stated and reviewed before submission of expenditures. Views of Responsible Official: Management of Trinity Services Inc. concurs with the audit finding. The individual preparing the Payroll Support file this year made clerical errors.
Finding 2024-002
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Number: SLFRP4406 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Type of Finding: Incorrectly Submitted Records Criteria: Uniform Guidance 200.403 requires federally funded organizations spend federal dollars on allowable costs. Condition: For the year ended June 30, 2024, we reviewed monthly grant invoices and noted that one grant invoice had incorrectly calculated indirect costs. Cause: Program staff incorrectly included occupancy cost as part of indirect cost calculation. Effect or Potential Effect: Resulted in the Organization charging indirect costs in excess of their actual amounts. Questioned Costs: $107 Context: 4 months out of 12 months of monthly grant invoice selected for testing (Of the $15,875 reported as indirect costs, $107 represented incorrect expenditures). Repeat Finding: No Recommendation: The Organization’s program staff and management should ensure that the amounts expended are correctly stated and reviewed before submission of expenditures. Views of Responsible Official: Management of Trinity Services Inc. concurs with the audit finding. The individual preparing the monthly grant invoice this year made clerical errors.
Finding 2024-003
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Number: SLFRP4406 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Type of Finding: Incorrectly Submitted Records- Duplicate Costs Criteria: Uniform Guidance 200.403 requires federally funded organizations spend federal dollars on allowable costs. Condition: For the year ended June 30, 2024, we reviewed monthly grant invoices and noted that two grant invoices had duplicate program expenses. Cause: Program staff incorrectly included the same expense on two monthly invoices. Effect or Potential Effect: Resulted in the Organization charging program costs in excess of their actual amounts. Questioned Costs: $85 Context: 4 months out of 12 months of monthly grant invoice selected for testing (Of the $1,788 reported as travel expenses, $85 represented duplicate expenditures). Repeat Finding: No Recommendation: The Organization’s program staff and management should ensure that the amounts expended are correctly stated and reviewed before submission of expenditures. Views of Responsible Official: Management of Trinity Services Inc. concurs with the audit finding. The individual preparing the monthly grant invoice this year made clerical error.