Finding 1093341 (2023-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-12-26
Audit: 334793
Auditor: Wipfli LLP

AI Summary

  • Core Issue: The Organization missed the deadline for submitting the December 31, 2023, data collection form to the Federal Audit Clearinghouse.
  • Impacted Requirements: This violates 2 CFR Part 200.512, which mandates submission within 30 days of the auditor's report or nine months post-audit period.
  • Recommended Follow-up: Implement procedures to ensure audits are completed and submissions are made on time to improve compliance.

Finding Text

Finding 2023-003: Data Collection Form Late Submission Department of Treasury AL # 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSFR) Federal Grantor/Pass-through Grantor Grant Number Grant Period State of IL, Department of Human Services FCSBX06816 01/01/23 – 06/30/23 State of IL, Department of Human Services FCSCX06816 07/01/23 – 06/30/24 State of IL, Department of Human Services FCSBP05557 01/01/22 – 06/30/23 State of IL, Department of Human Services FCSCP05557 07/01/23 – 03/31/24 State of IL, Department of Human Services FCSBX06833 01/01/23 – 06/30/23 State of IL, Department of Human Services FCSCX06833 07/01/23 – 06/30/24 State of IL, Department of Commerce and 24-417009 05/01/22 – 04/30/24 Economic Opportunity Questioned Costs: None How were questioned costs computed: Not applicable Condition The Organization did not submit the December 31, 2023, data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. 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 Organization's December 31, 2023, audit was not completed prior to the due date. Effect The Organization was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations We recommend the Organization 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.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 516898 2023-003
    Significant Deficiency
  • 516899 2023-003
    Significant Deficiency
  • 1093340 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
94.006 Americorps $190,098
21.027 Coronavirus State and Local Fiscal Recovery Funds $119,118
17.274 Youthbuild $69,392
16.726 Juvenile Mentoring Program $11,012