FAC Explorer

Audit 5528

FY End
2022-12-31
Total Expended
$5.79M
Findings
14
Programs
8
Organization: Northwestern Illinois Community Action Agency (IL)
Year: 2022 Accepted: 2023-12-06
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3517 2022-002 Significant Deficiency Yes L
3518 2022-002 Significant Deficiency Yes L
3519 2022-002 Significant Deficiency Yes L
3520 2022-002 Significant Deficiency Yes L
3521 2022-002 Significant Deficiency Yes L
3522 2022-002 Significant Deficiency Yes L
3523 2022-002 Significant Deficiency Yes L
579959 2022-002 Significant Deficiency Yes L
579960 2022-002 Significant Deficiency Yes L
579961 2022-002 Significant Deficiency Yes L
579962 2022-002 Significant Deficiency Yes L
579963 2022-002 Significant Deficiency Yes L
579964 2022-002 Significant Deficiency Yes L
579965 2022-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
93.600 Head Start $1.51M Yes 1
93.499 Low Income Household Water Assistance Program $315,377 - 0
93.569 Community Services Block Grant $173,101 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $138,004 - 0
21.023 Emergency Rental Assistance Program $67,735 - 0
81.042 Weatherization Assistance for Low-Income Persons $63,908 - 0
93.568 Low-Income Home Energy Assistance $23,920 Yes 1
10.558 Child and Adult Care Food Program $2,782 - 0

Contacts

Name Title Type
G5YRK6171986 Elisha Walker Auditee
8152323141 Mike Webber Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Northwestern Illinois Community Action Agency under programs of the federal government for the year ended December 31, 2022. The information in this schedule is presented in accordance with requirements of the 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 Northwestern Illinois Community Action Agency, it is not intended to and does not present the financial position, changes in net assets or cash flows of Northwestern Illinois Community Action Agency. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Northwestern Illinois Community Action Agency has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Northwestern Illinois Community Action Agency does not have any sub-recipients of federal awards.

Finding Details

Finding 2022-002
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding 2022-002
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding 2022-002
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding 2022-002
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding 2022-002
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding 2022-002
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding 2022-002
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding 2022-002
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding 2022-002
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding 2022-002
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding 2022-002
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding 2022-002
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding 2022-002
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding 2022-002
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.