Criteria: Monthly financial reporting information should be shared with the Board of Directors in a timely manner. Condition: Monthly financial reports were not provided to the Board for the period of April to June 2022. Cause: The delay in the financial reports to the Board was due to turnover in key management positions, including within the accounting department. Effect: During this period, internal financial information was not reviewed or approved by the Board timely. Questioned Cost Amount: None noted. Perspective Information: Three out of twelve months of financial reports were not provided to the Board during the fiscal year ended June 30, 2022 or soon thereafter. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Agency implement controls to ensure that financial reports are provide to the Board in a timely manner. Views of Responsible Officials and Planned Corrective Action: The Agency agrees wtih this finding. See client's corrective action plan. Monthly financial reports will be prepared by the outsourced accountant, reviewed by the CFO and Executive Director, and presented to the Board in a timely manner. Corrective action plan contact person: Chief Financial Officer, Kristy Gamble, (630) 280-2580 Kristy-gamble@wipfli.com Competion Date: October 26, 2023