Finding Text
Assistance Listing Number: 21.027
Program Title: Coronavirus State and Local Fiscal Recovery Funds
Federal Award Number: N/A
Federal Award Year: 2023/2024
Pass Through Entity: Chicago Cook Workforce Partnership
Criteria: In accordance with 2 CFR 200.303, the non-Federal entity must establish and maintain
effective internal control over the Federal award that provides reasonable assurance that the non-
Federal entity is managing the Federal award in compliance with Federal statutes, regulations,
and the terms and conditions of the Federal award.
Condition: The Organization is either lacking or has nonconforming written policies and
procedures for the following administrative functions, required by0 the Uniform Guidance:
1. Financial management - 2 CFR 200.302(b)(6) - spacing
2. Allowable Costs - 2 CFR 200.302(b)(7)
3. Federal payment - 2 CFR 200.305(b)(1)
4. Procurement - 2 CFR 200.318(a) and 2 CFR 200.318(c)(1)
5. Competition - 2 CFR 200.319(d)
6. Methods of procurement to be followed - 2 CFR 200.320
7. Compensation (Personal Services) - 2 CFR 200.430(a)(1)
8. Compensation (Fringe Benefits - Leave) - 2 CFR 200.431(b)(1)
9. Relocation costs of employees - 2 CFR 200.464(a)(2)
10. Travel costs - 2 CFR 200.474
Questioned Costs: There are no questioned costs related to the items described above.
Context: The conditions outlined above are based on our review of the Organization’s policies
and procedures, which were found to be not in accordance with Uniform Guidance.
Cause: The Organization was not aware of the specific Uniform Guidance requirements for
certain written policies and procedures. Effect: The Organization did not have these policies and procedures in place to reasonably
ensure that program functions are achieved effectively, efficiently and in compliance with Federal
statutes, regulations, and the terms and conditions of the award. The Organization was not in
compliance with the administrative requirements set forth in the Uniform Guidance.
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend that the Organization design procedures and implement
internal control procedures to ensure that the Uniform Guidance administrative requirements are
met.
Views of Responsible Officials and Corrective Action Plan: See corrective action plan
attached to financial statements.