FAC Explorer

Audit 398697

FY End
2025-09-30
Total Expended
$3.62M
Findings
10
Programs
10
Organization: Western Illinois Area Agency on Aging (IL)
Year: 2025 Accepted: 2026-04-14
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1206610 2025-001 Material Weakness Yes L
1206611 2025-001 Material Weakness Yes L
1206612 2025-001 Material Weakness Yes L
1206613 2025-001 Material Weakness Yes L
1206614 2025-001 Material Weakness Yes L
1206615 2025-002 Material Weakness Yes M
1206616 2025-002 Material Weakness Yes M
1206617 2025-002 Material Weakness Yes M
1206618 2025-002 Material Weakness Yes M
1206619 2025-002 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $856,007 Yes 2
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $406,005 Yes 0
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $240,863 Yes 2
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $50,633 Yes 0
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $48,579 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $43,101 Yes 2
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $36,890 Yes 0
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $32,353 Yes 0
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $7,393 Yes 0
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $6,782 Yes 0

Contacts

Name Title Type
GNP2QA6LFEE7 Anthony Vermazen Auditee
3097936800 Amanda Campbell Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Agency under programs of the federal government for the year ended September 30, 2025. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 Agency, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Agency. WIAAA received federal awards passed through other government agencies in fiscal year 2025 which are included in the Schedule.

Finding Details

Finding 2025-001
Federal agency: U.S. Department of Health and Human Services Federal program title: Aging Cluster Listing Number: Various Pass-Through Agency: Illinois Department of Aging Award Period: October 1, 2024 through September 30, 2025 Type of Finding: Material Weakness in Internal Control Criteria or specific requirement: The Agency is required to have internal controls over grant reporting. Condition: During our testing of reports, we noted the reports did not contain an independent review by someone within the Agency. Questioned costs: None Context: We noted this condition in 4 out of 4 periodic financial reports tested. Effect: The Agency may not catch errors or omissions in grant reporting. Cause: This was an oversight by management when submitting the reports. Repeat Finding: Yes. Finding 2024-001. Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report. Views of responsible officials: The Agency will review its processes to make sure an internal control is implemented. Contact Person: Tony Vermazen, Fiscal Manager
Finding 2025-002
Federal agency: U.S. Department of Health and Human Services Federal program title: Aging Cluster Listing Number: Various Pass-Through Agency: Illinois Department of Aging Award Period: October 1, 2024 through September 30, 2025 Type of Finding: Material Weakness in Internal Control Criteria or specific requirement: The Agency is required monitor subrecipients. Condition: During our testing of reports, we noted subrecipient monitoring did not happen. Questioned costs: None Context: We noted this condition in 1 out of 6 periodic subrecipients tested. Effect: Ineffective controls over monitoring of subrecipients could lead to errors or fraud. Cause: This was an oversight by management for which subrecipients were needed to be tested. Repeat Finding: No. Recommendation: We recommend that WIAAA keep better track of which subrecipients need to be monitored during each year. Views of responsible officials: The Agency will review its processes to make sure an internal control is implemented. Contact Person: Tony Vermazen, Fiscal Manager