FAC Explorer

Audit 353678

FY End
2022-06-30
Total Expended
$1.82M
Findings
12
Programs
2
Organization: Saint Anthony Health Ministries and Subsidiaries (IL)
Year: 2022 Accepted: 2025-04-15
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
555090 2022-005 Significant Deficiency Yes P
555091 2022-006 Material Weakness Yes L
555092 2022-007 Significant Deficiency Yes ABCL
555093 2022-008 Significant Deficiency - I
555094 2022-005 Significant Deficiency Yes P
555095 2022-006 Material Weakness Yes L
1131532 2022-005 Significant Deficiency Yes P
1131533 2022-006 Material Weakness Yes L
1131534 2022-007 Significant Deficiency Yes ABCL
1131535 2022-008 Significant Deficiency - I
1131536 2022-005 Significant Deficiency Yes P
1131537 2022-006 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $1.12M Yes 4
93.011 National Organizations for State and Local Officials $701,483 - 2

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, 2022. 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, 2022. There were no federal awards expended for insurance or any loans or loan guarantees outstanding as of June 30, 2022.

Finding Details

Finding 2022-005
Finding 2022-005 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, 2022. Questioned costs: None. Identification as a repeat finding, if applicable: 2021-006 See finding 2022-001.
Finding 2022-006
2022-006 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, 2022. 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. Condition: The Corporation’s fiscal year 2022 Single Audit package was not submitted to the FAC by the deadline of March 31, 2023. This was the third consecutive fiscal year that this deadline has not been met. Cause: The information was not timely filed because of delays in completing the single audit. Resource constraints within the Corporation’s Finance function, coupled with demands placed on the function as a result of the COVID-19 pandemic and other circumstances, have contributed to these delays. 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: 2021-009 Recommendation: We recommend the Corporation continue its efforts to identify appropriate resources and implement the procedures necessary to ensure timely submission of the single audit reporting package. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2022-007
2022-007 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, Pass-through Entity Identifying Number 546-00-1745 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 internal 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: 2021-010 Recommendation: We recommend that management reviews 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 reviews 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 2022-008
2022-008 Procurement Policy and Procedures U.S. Department of Justice, Passed through Illinois Criminal Justice Information Authority Crime Victim Assistance – Assistance Listing Number 16.575 Criteria: Non-federal entities other than states must follow the procurement standards set out in 2 CFR sections 200.318 through 200.327. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Condition: The Corporation does not maintain a formal procurement policy and procedures that meets the requirements of the Uniform Guidance, including procedures addressing allowable costs exceeding the small purchase threshold. The lack of such a formal policy increases the risk that purchases are made that do not comply with Uniform Guidance requirements. Cause: The Corporation has not implemented a formal procurement policy and procedures that meets the requirements of the Uniform Guidance. Effect: The lack of such a formal policy increases the risk that purchases are made that do not comply with Uniform Guidance requirements. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that the Corporation implement a formal procurement policy and procedures that meets the requirements of the Uniform Guidance. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2022-005
Finding 2022-005 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, 2022. Questioned costs: None. Identification as a repeat finding, if applicable: 2021-006 See finding 2022-001.
Finding 2022-006
2022-006 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, 2022. 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. Condition: The Corporation’s fiscal year 2022 Single Audit package was not submitted to the FAC by the deadline of March 31, 2023. This was the third consecutive fiscal year that this deadline has not been met. Cause: The information was not timely filed because of delays in completing the single audit. Resource constraints within the Corporation’s Finance function, coupled with demands placed on the function as a result of the COVID-19 pandemic and other circumstances, have contributed to these delays. 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: 2021-009 Recommendation: We recommend the Corporation continue its efforts to identify appropriate resources and implement the procedures necessary to ensure timely submission of the single audit reporting package. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2022-005
Finding 2022-005 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, 2022. Questioned costs: None. Identification as a repeat finding, if applicable: 2021-006 See finding 2022-001.
Finding 2022-006
2022-006 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, 2022. 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. Condition: The Corporation’s fiscal year 2022 Single Audit package was not submitted to the FAC by the deadline of March 31, 2023. This was the third consecutive fiscal year that this deadline has not been met. Cause: The information was not timely filed because of delays in completing the single audit. Resource constraints within the Corporation’s Finance function, coupled with demands placed on the function as a result of the COVID-19 pandemic and other circumstances, have contributed to these delays. 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: 2021-009 Recommendation: We recommend the Corporation continue its efforts to identify appropriate resources and implement the procedures necessary to ensure timely submission of the single audit reporting package. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2022-007
2022-007 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, Pass-through Entity Identifying Number 546-00-1745 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 internal 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: 2021-010 Recommendation: We recommend that management reviews 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 reviews 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 2022-008
2022-008 Procurement Policy and Procedures U.S. Department of Justice, Passed through Illinois Criminal Justice Information Authority Crime Victim Assistance – Assistance Listing Number 16.575 Criteria: Non-federal entities other than states must follow the procurement standards set out in 2 CFR sections 200.318 through 200.327. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. Condition: The Corporation does not maintain a formal procurement policy and procedures that meets the requirements of the Uniform Guidance, including procedures addressing allowable costs exceeding the small purchase threshold. The lack of such a formal policy increases the risk that purchases are made that do not comply with Uniform Guidance requirements. Cause: The Corporation has not implemented a formal procurement policy and procedures that meets the requirements of the Uniform Guidance. Effect: The lack of such a formal policy increases the risk that purchases are made that do not comply with Uniform Guidance requirements. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that the Corporation implement a formal procurement policy and procedures that meets the requirements of the Uniform Guidance. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2022-005
Finding 2022-005 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, 2022. Questioned costs: None. Identification as a repeat finding, if applicable: 2021-006 See finding 2022-001.
Finding 2022-006
2022-006 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, 2022. 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. Condition: The Corporation’s fiscal year 2022 Single Audit package was not submitted to the FAC by the deadline of March 31, 2023. This was the third consecutive fiscal year that this deadline has not been met. Cause: The information was not timely filed because of delays in completing the single audit. Resource constraints within the Corporation’s Finance function, coupled with demands placed on the function as a result of the COVID-19 pandemic and other circumstances, have contributed to these delays. 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: 2021-009 Recommendation: We recommend the Corporation continue its efforts to identify appropriate resources and implement the procedures necessary to ensure timely submission of the single audit reporting package. View of responsible officials of the auditee: Management agrees with the finding and recommendation.