Finding 2022-010: Reporting?financial and performance reports Repeat Finding Yes (2021-010) Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 219040: March 23, 2021 ? May 31, 2022 Award# 220040: June 1, 2022 ? November 30, 2023 Criteria: Article 6.3 and 6.4 of the Illinois Criminal Justice Information Authority 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. Condition: Certain financial and performance reports were either filed late or we were not able to determine the timeliness of the submissions. Cause: Due to turnover in both financial management and program management, program oversight was not performed timely. Effect: UCAN is not in compliance with Article 6.3 and 6.4 of the grant agreement. Questioned costs: None Context: Out of 12 financial monthly reports tested, five of the financial reports were filed late. RSM could not determine whether the remaining seven financial reports were filed on time, as UCAN was unable to provide any support that the reports were submitted on time. Out of four performance reports selected to test, UCAN could not provide any support that any of the reports were filed on time. Out of two close-out reports, the financial report was filed late and it was not possible to determine when the performance close-out report had been filed. 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. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Finding 2022-011: Matching, Level of Effort, Earmarking Repeat Finding No Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 219040: March 23, 2021 ? May 31, 2022 Criteria: Part Three?Project Specific Terms, 1. Match states grantee certifies that it (a) meets the requirements of this agreement and (b) has at least 20% of its support (including in-kind contributions) from sources other than federal funds for the program described in the attached exhibits. Therefore, one dollar in cash or in-kind match is required for each four dollars of federal funding received. Condition: UCAN did not meet the full matching requirement as required. Cause: Due to turnover in upper financial management, program oversight was not performed timely. Effect: A proportionate reduction in the amount of federal funds awarded under the agreement and may result in the return of federal funds. Questioned costs: UCAN fell short of matching requirement in the amount of $12,439 . Context: Per final close-out report actual federal expenditures were reported in the amount of $990,504, which requires a 20% match in the amount of $198,101. At contract close out only $185,662 was reported in matching expenditures, leaving a $12,439 shortage. Recommendation: We recommend that management review the matching requirement and establish routine monitoring procedures to make sure matching requirement is met through the length of the contract as well as at close out of the contract. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Finding 2022-012: SEFA reporting Repeat Finding Yes (2021-011) Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 219040: March 23, 2021 ? May 31, 2022 Award# 220040: June 1, 2022 ? November 30, 2023 Criteria: 2 CFR 200.510(b) requires the auditee to prepare a schedule of federal awards (SEFA) that must contain federal awards expended during the period. Condition: On the original SEFA provided for our audit, the total federal expenditures reflected on the SEFA was shown in the amount significantly higher than actual federal expenditures incurred for the year resulting in restatement of the SEFA. Cause: Due to staff turnover, staff was unfamiliar with the specifics of the grant. Effect: SEFA was overstated. Questioned costs: None Context: On the original SEFA provided to us for our audit, the total federal expenditures reflected on the SEFA were shown in the amount of $1,962,974. As a result of the audit the total reported on the schedule of federal expenditures was decreased down to $1,698,013. The largest impact to this decrease related to the major program, which accounted for $245,275 of the decrease, with the remaining programs having significantly lesser impact. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Finding 2022-013: Data collection form filing Repeat Finding Yes (2021-012) Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 219040: March 23, 2021 ? May 31, 2022 Award# 220040: June 1, 2022 ? November 30, 2023 Criteria: 2 CFR 200.512(a) 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: UCAN?s data collection form for the year ended June 30, 2022 will be filed after the March 30, 2023 nine month deadline, making it a late filing. Cause: Delays in both Financial Statement Audit and Single Audit preparation caused delays in data collection form filing. Effect: Late filing will result in UCAN not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2023. Questioned costs: None Context: None Recommendation: We recommend that UCAN implement processes and controls to allow for a more timely audit. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Finding 2022-007: Unallowable cost-salary allocation Repeat Finding Yes (2021-008) Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 219040: March 23, 2021 ? May 31, 2022 Criteria: Section C of the grant agreement budget from Illinois Criminal Justice Information Authority indicates approved individuals and positions with their approved salary allocation percentages. 2 CFR 200.430 requires that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: One employee?s salary was applied twice in the same reporting period. One employee?s expenditure was applied at an amount that was greater than the individual?s payroll support provided. Cause: Due to turnover in upper financial management, program oversight was not performed timely. Effect: Unallowable costs were submitted for reimbursement causing UCAN to be out of compliance with grant agreement budget Section C. Questioned costs: There was $1,458 in payroll applied twice in the same period and $500 in payroll expenses applied more than payroll support. Questioned costs totaled $3,585. Context: Out of 60 selections, one employee?s salary was applied twice in the same reporting period and one employee?s payroll expenditure was submitted for reimbursement at a higher amount than allowable per grant agreement. Recommendation: We recommend that management strengthen their internal controls over the salary amounts being charged to the program. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Finding 2022-008: Unallowable cost?salary certification and personnel activity reports Repeat Finding Yes (2021-009) Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 219040: March 23, 2021 ? May 31, 2022 Award# 220040: June 1, 2022 ? November 30, 2023 Criteria: Article 23 of the Illinois Criminal Justice Information Authority grant agreement states that personnel who spend 100% of their time on the funded program must certify on a semi-annual basis. Additionally, Article 23 of the Illinois Criminal Justice Information Authority grant agreement states that personnel who spend less than 100% of their time on the funded program must maintain Personnel Activity Reports (PAR) that accurately reflects the time the employee spends performing the program and any other duties. 2 CFR 200.430 requires that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: There were two employees designated as spending 100% of their time on the grant who did not complete their 100% Time Certificates. There were also seven employees allocated at less than 100% to the grant who did not complete any Personnel Activity Reports during the fiscal year. Of the Personnel Activity Reports that we were able to review, all were completed significantly after the fact rather than during the grant period tested. Cause: Due to turnover in program staffing, program oversight was not performed timely. Effect: Unallowable costs were submitted for reimbursement causing UCAN to be in noncompliance with Article 23 of the grant agreement. Questioned costs: We are unable to determine if the two employees allocated 100% to the grant actually worked 100% of their time on the funded program. These five selections resulted in $7,832 of questioned cost, based on the portion of the salary we tested. For the seven employees allocated at less than 100% to the grant, we are unable to determine the amount of time that the employees worked on the funded program, therefore 11 selections resulted in questioned costs of $13,395, representing the amount tested. In total, the questioned costs are $21,227. Context: Out of 12 employees tested who were allocated 100% to the grant, there were two employees where a self-certification was not completed during the year. This represented 2 out of 42 transactions tested. Out of 10 employees tested who were allocated to the grant at less than 100%, there were seven employees where a Personnel Activity Report was not completed during the year. Of the 18 transactions tested where personnel charged less than 100% to the grant, 11 of the Personnel Activity Reports were not prepared. Recommendation: We recommend that management improve internal controls for identifying and communicating compliance requirements per the grant agreement. Further, we recommend that management implement an internal control activity to verify that all employees charging 100% of their time to the funded program complete a self-certification on a semi-annual basis and that all employees charging less than 100% of their time to the funded program complete a Personnel Activity Report. All Personnel Activity Reports should be completed and reviewed timely. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Finding 2022-009: Period of Performance: payroll costs Repeat Finding Yes (2021-007) Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 220040: June 1, 2022 ? November 30, 2023 Criteria: Article 1.4 of the Illinois Criminal Justice Information Authority grant agreement states that the term of the agreement is determined as the period between June 1, 2022 to November 30, 2023 for grant #220040. CFR 200.403 requires that costs must be incurred during the grant period of the Federal award. Condition: There were 22 instances of expenses that were submitted for reimbursement that fell outside the allowable grant period . Cause: Due to turnover in upper financial management, program oversight was not performed timely. Effect: Costs submitted for reimbursement outside of the allowable grant period are considered unallowable under Article 1.4. Questioned costs: The total expenditures requested for reimbursement outside the period of performance was $8,686. Context: Out of 120 selections, there were 22 selections that were charged to the grant outside the grant period, all of which were payroll costs. Recommendation: We recommend that management review the period of performance of the grant agreement in conjunction with the review of each expense to ensure that the expense occurred during the allowed grant period. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Finding 2022-010: Reporting?financial and performance reports Repeat Finding Yes (2021-010) Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 219040: March 23, 2021 ? May 31, 2022 Award# 220040: June 1, 2022 ? November 30, 2023 Criteria: Article 6.3 and 6.4 of the Illinois Criminal Justice Information Authority 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. Condition: Certain financial and performance reports were either filed late or we were not able to determine the timeliness of the submissions. Cause: Due to turnover in both financial management and program management, program oversight was not performed timely. Effect: UCAN is not in compliance with Article 6.3 and 6.4 of the grant agreement. Questioned costs: None Context: Out of 12 financial monthly reports tested, five of the financial reports were filed late. RSM could not determine whether the remaining seven financial reports were filed on time, as UCAN was unable to provide any support that the reports were submitted on time. Out of four performance reports selected to test, UCAN could not provide any support that any of the reports were filed on time. Out of two close-out reports, the financial report was filed late and it was not possible to determine when the performance close-out report had been filed. 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. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Finding 2022-011: Matching, Level of Effort, Earmarking Repeat Finding No Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 219040: March 23, 2021 ? May 31, 2022 Criteria: Part Three?Project Specific Terms, 1. Match states grantee certifies that it (a) meets the requirements of this agreement and (b) has at least 20% of its support (including in-kind contributions) from sources other than federal funds for the program described in the attached exhibits. Therefore, one dollar in cash or in-kind match is required for each four dollars of federal funding received. Condition: UCAN did not meet the full matching requirement as required. Cause: Due to turnover in upper financial management, program oversight was not performed timely. Effect: A proportionate reduction in the amount of federal funds awarded under the agreement and may result in the return of federal funds. Questioned costs: UCAN fell short of matching requirement in the amount of $12,439 . Context: Per final close-out report actual federal expenditures were reported in the amount of $990,504, which requires a 20% match in the amount of $198,101. At contract close out only $185,662 was reported in matching expenditures, leaving a $12,439 shortage. Recommendation: We recommend that management review the matching requirement and establish routine monitoring procedures to make sure matching requirement is met through the length of the contract as well as at close out of the contract. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Finding 2022-012: SEFA reporting Repeat Finding Yes (2021-011) Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 219040: March 23, 2021 ? May 31, 2022 Award# 220040: June 1, 2022 ? November 30, 2023 Criteria: 2 CFR 200.510(b) requires the auditee to prepare a schedule of federal awards (SEFA) that must contain federal awards expended during the period. Condition: On the original SEFA provided for our audit, the total federal expenditures reflected on the SEFA was shown in the amount significantly higher than actual federal expenditures incurred for the year resulting in restatement of the SEFA. Cause: Due to staff turnover, staff was unfamiliar with the specifics of the grant. Effect: SEFA was overstated. Questioned costs: None Context: On the original SEFA provided to us for our audit, the total federal expenditures reflected on the SEFA were shown in the amount of $1,962,974. As a result of the audit the total reported on the schedule of federal expenditures was decreased down to $1,698,013. The largest impact to this decrease related to the major program, which accounted for $245,275 of the decrease, with the remaining programs having significantly lesser impact. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Finding 2022-013: Data collection form filing Repeat Finding Yes (2021-012) Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 219040: March 23, 2021 ? May 31, 2022 Award# 220040: June 1, 2022 ? November 30, 2023 Criteria: 2 CFR 200.512(a) 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: UCAN?s data collection form for the year ended June 30, 2022 will be filed after the March 30, 2023 nine month deadline, making it a late filing. Cause: Delays in both Financial Statement Audit and Single Audit preparation caused delays in data collection form filing. Effect: Late filing will result in UCAN not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2023. Questioned costs: None Context: None Recommendation: We recommend that UCAN implement processes and controls to allow for a more timely audit. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Finding 2022-007: Unallowable cost-salary allocation Repeat Finding Yes (2021-008) Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 219040: March 23, 2021 ? May 31, 2022 Criteria: Section C of the grant agreement budget from Illinois Criminal Justice Information Authority indicates approved individuals and positions with their approved salary allocation percentages. 2 CFR 200.430 requires that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: One employee?s salary was applied twice in the same reporting period. One employee?s expenditure was applied at an amount that was greater than the individual?s payroll support provided. Cause: Due to turnover in upper financial management, program oversight was not performed timely. Effect: Unallowable costs were submitted for reimbursement causing UCAN to be out of compliance with grant agreement budget Section C. Questioned costs: There was $1,458 in payroll applied twice in the same period and $500 in payroll expenses applied more than payroll support. Questioned costs totaled $3,585. Context: Out of 60 selections, one employee?s salary was applied twice in the same reporting period and one employee?s payroll expenditure was submitted for reimbursement at a higher amount than allowable per grant agreement. Recommendation: We recommend that management strengthen their internal controls over the salary amounts being charged to the program. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Finding 2022-008: Unallowable cost?salary certification and personnel activity reports Repeat Finding Yes (2021-009) Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 219040: March 23, 2021 ? May 31, 2022 Award# 220040: June 1, 2022 ? November 30, 2023 Criteria: Article 23 of the Illinois Criminal Justice Information Authority grant agreement states that personnel who spend 100% of their time on the funded program must certify on a semi-annual basis. Additionally, Article 23 of the Illinois Criminal Justice Information Authority grant agreement states that personnel who spend less than 100% of their time on the funded program must maintain Personnel Activity Reports (PAR) that accurately reflects the time the employee spends performing the program and any other duties. 2 CFR 200.430 requires that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: There were two employees designated as spending 100% of their time on the grant who did not complete their 100% Time Certificates. There were also seven employees allocated at less than 100% to the grant who did not complete any Personnel Activity Reports during the fiscal year. Of the Personnel Activity Reports that we were able to review, all were completed significantly after the fact rather than during the grant period tested. Cause: Due to turnover in program staffing, program oversight was not performed timely. Effect: Unallowable costs were submitted for reimbursement causing UCAN to be in noncompliance with Article 23 of the grant agreement. Questioned costs: We are unable to determine if the two employees allocated 100% to the grant actually worked 100% of their time on the funded program. These five selections resulted in $7,832 of questioned cost, based on the portion of the salary we tested. For the seven employees allocated at less than 100% to the grant, we are unable to determine the amount of time that the employees worked on the funded program, therefore 11 selections resulted in questioned costs of $13,395, representing the amount tested. In total, the questioned costs are $21,227. Context: Out of 12 employees tested who were allocated 100% to the grant, there were two employees where a self-certification was not completed during the year. This represented 2 out of 42 transactions tested. Out of 10 employees tested who were allocated to the grant at less than 100%, there were seven employees where a Personnel Activity Report was not completed during the year. Of the 18 transactions tested where personnel charged less than 100% to the grant, 11 of the Personnel Activity Reports were not prepared. Recommendation: We recommend that management improve internal controls for identifying and communicating compliance requirements per the grant agreement. Further, we recommend that management implement an internal control activity to verify that all employees charging 100% of their time to the funded program complete a self-certification on a semi-annual basis and that all employees charging less than 100% of their time to the funded program complete a Personnel Activity Report. All Personnel Activity Reports should be completed and reviewed timely. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Finding 2022-009: Period of Performance: payroll costs Repeat Finding Yes (2021-007) Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 220040: June 1, 2022 ? November 30, 2023 Criteria: Article 1.4 of the Illinois Criminal Justice Information Authority grant agreement states that the term of the agreement is determined as the period between June 1, 2022 to November 30, 2023 for grant #220040. CFR 200.403 requires that costs must be incurred during the grant period of the Federal award. Condition: There were 22 instances of expenses that were submitted for reimbursement that fell outside the allowable grant period . Cause: Due to turnover in upper financial management, program oversight was not performed timely. Effect: Costs submitted for reimbursement outside of the allowable grant period are considered unallowable under Article 1.4. Questioned costs: The total expenditures requested for reimbursement outside the period of performance was $8,686. Context: Out of 120 selections, there were 22 selections that were charged to the grant outside the grant period, all of which were payroll costs. Recommendation: We recommend that management review the period of performance of the grant agreement in conjunction with the review of each expense to ensure that the expense occurred during the allowed grant period. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.