FAC Explorer

Audit 396075

FY End
2025-06-30
Total Expended
$1.74M
Findings
1
Programs
3
Organization: North Central Behavioral Health Systems, Inc. (IL)
Year: 2025 Accepted: 2026-03-30
Auditor: BAKER TILLY

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1201500 2025-001 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
93.696 CERTIFIED COMMUNITY BEHAVIORAL HEALTH CLINIC EXPANSION GRANTS $938,990 Yes 1
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $177,179 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $175,000 Yes 0

Contacts

Name Title Type
LW1PUM51K839 Michael Vick Auditee
8153875642 Krista Pankop Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of North Central Behavioral Health Systems, Inc. (the Organization) under programs of the federal government for the year ended June 30, 2025. 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 the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.
There was no nonmonetary assistance reported in the schedule for food commodities, insurance or loans or loan guarantees.

Finding Details

Finding 2025-001
Criteria: The Organization should have controls in place over payroll related expenditures to ensure appropriate allocation between federal award programs and the relevant approval should be retained. Condition: Documented review of employee time-cards was not retained for an employee selected for testing. Additionally, the documentation of review of the allocation between federal award programs was not retained by the Organization for the remaining employees selected for testing. Cause: The controls in place were not sufficiently documented to support their occurrence. Effect: Employee time was allocated to the corresponding major program without retaining sufficient documentation of review. Questioned Costs: There were no questioned costs identified. Context: A sample of 40 employee time-cards was tested. 1 time-card did not have documentation of review retained. The remaining 39 time-cards did not have documented review of the allocation between federal award programs. Recommendation: We recommend that management review the existing policies and procedures in place over personnel time and allocation and ensure that sufficient reviews are occurring and the corresponding documentation of the reviews are obtained. Management's response: Management agrees with the finding.