Audit 371696

Finding 2024-002: Data collection form filing Identification of federal programs: All Assistance Listing Numbers and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: OMB’s Uniform Guidance, Title 2, Part 200, Subpart F, Audit requirements paragraph .512 requires that the data collection form and reporting package must be submitted 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 Center’s data collection form for the year ended June 30, 2024 should have been submitted by March 31, 2025. Cause: The audit was not completed by March 31, 2025, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: Potential reduction or suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit reporting package. Repeat finding: Yes Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Finding 2024-001: Reporting—financial and performance reports Assistance Listing Number title and number: COVID-19- Coronavirus State and Local Fiscal Recovery Funds, 21.027 Federal grant number: FSCAH06318 (July 1, 2023 to June 30, 2024) and NT041 (September 1, 2022 to August 31, 2023) Federal agency: U.S. Department of Treasury Pass through entity: Illinois Department of Human Services and Cook County Health Criteria: Article XIII 13.1 and 13.2 of the Coronavirus State and Local Fiscal Recovery Funds – American Rescue Plan Act Add on grant agreement states that financial and performance reports are to be submitted within 15 days after quarter-end for quarterly reports, 15 days after month-end for monthly reports, and 30 days after grant agreement close period. Article 5 of the Cook County Health – American Rescue Plan Act grant agreement states that performance metric and program outcomes are to be reported quarterly and a final report is to be submitted at the end of the award period. Condition: Certain financial and performance reports were filed late. Cause: Due to turnover in both financial management and program management, program oversight was not performed timely. Effect: Late filing of financial and performance reports can result in actions taken by oversight agencies which could impact future funding. Questioned costs: None Context: Out of 12 financial and performance monthly reports tested, 10 of the financial and performance reports were filed late and out of 2 performance quarterly reports tested, both failed to be filed. Repeat finding: Yes Recommendation: We recommend that management implement a process to verify that all reports are reviewed and submitted within the required timelines set by the funding agency. We also recommend management retain proper support for each report submitted. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.