FAC Explorer

Audit 361897

FY End
2024-06-30
Total Expended
$768,029
Findings
4
Programs
1
Organization: Career Development System (IL)
Year: 2024 Accepted: 2025-07-10
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
570972 2024-001 - Yes L
570973 2024-001 - Yes L
1147414 2024-001 - Yes L
1147415 2024-001 - Yes L

Programs

ALN Program Spent Major Findings
84.048 Career and Technical Education -- Basic Grants to States $743,204 Yes 1

Contacts

Name Title Type
EUGLAUNX9KA3 Greg Slade Auditee
7082256021 Scott Duenser Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Career Development System and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. See the Notes to the SEFA for chart/table instead
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Career Development System and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. See the Notes to the SEFA for chart/table instead
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Career Development System and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. See the Notes to the SEFA for chart/table instead

Finding Details

Finding 2024-001
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period. Condition: The single audit report was not submitted timely. Questioned Costs: To be determined by grantor. Context: Due to delays in the audit process, the single audit was not filed timely. Effect: Career Development System (System) is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: Delays in the audit process caused the late filing. Recommendation: We recommend the System implement policies and procedures related to the Uniform Guidance reporting requirements. Management's Response: The System will implement a process to track the submission time of the data collection form and audit package.
Finding 2024-001
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period. Condition: The single audit report was not submitted timely. Questioned Costs: To be determined by grantor. Context: Due to delays in the audit process, the single audit was not filed timely. Effect: Career Development System (System) is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: Delays in the audit process caused the late filing. Recommendation: We recommend the System implement policies and procedures related to the Uniform Guidance reporting requirements. Management's Response: The System will implement a process to track the submission time of the data collection form and audit package.
Finding 2024-001
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period. Condition: The single audit report was not submitted timely. Questioned Costs: To be determined by grantor. Context: Due to delays in the audit process, the single audit was not filed timely. Effect: Career Development System (System) is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: Delays in the audit process caused the late filing. Recommendation: We recommend the System implement policies and procedures related to the Uniform Guidance reporting requirements. Management's Response: The System will implement a process to track the submission time of the data collection form and audit package.
Finding 2024-001
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed single audit to the Federal Audit Clearinghouse on or before the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period. Condition: The single audit report was not submitted timely. Questioned Costs: To be determined by grantor. Context: Due to delays in the audit process, the single audit was not filed timely. Effect: Career Development System (System) is at risk of jeopardizing the continued funding provided by the federal agencies. Cause: Delays in the audit process caused the late filing. Recommendation: We recommend the System implement policies and procedures related to the Uniform Guidance reporting requirements. Management's Response: The System will implement a process to track the submission time of the data collection form and audit package.