Finding Text
Finding 2024-001 Noncompliance with Federal and State Reporting Requirements
Assistance Listing Numbers 93.667 Social Service Block Grant Program
21.027 Coronavirus State and Local Fiscal Recovery Funds
Program
Federal Agency U.S. Department of Health and Human Services
Passthrough Agency Illinois Department of Human Services
Award Number/Year 2024
Criteria
Uniform Guidance requires that single audits be completed, and the reporting package submitted
to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after receipt of
the auditor’s report or nine (9) months after the end of the audit period.
Condition
UFC did not submit its audited financial statements and SEFA to the Federal Audit
Clearinghouse website within nine (9) months of June 30, 2024. UFC also didn’t submit its
audited financial statements, SEFA, CFR, CYEFR and other required information to the GATA
portal within nine (9) months after June 30, 2024.Cause
This condition was due to UFC being understaffed within its accounting and finance department
resulting in a significant delay in completing the recording of financial transactions, performing
account reconciliations and preparing financial reports available for audit.
Effect
The effect is that noncompliance with financial reporting deadlines could cause funding sources
for UFC to suspend funding until compliance is achieved.
Questioned Costs
None noted.
Repeat Finding
Yes. See Finding 2023-001 in the summary schedule of prior audit findings.
Recommendation
We recommend that management 1) hire personnel within its accounting and finance department
so that all defined tasks can be performed in a more timely manner and/or 2) evaluate its current
processes to determine how to make them more efficient so that the current personnel within the
accounting and finance department are able to complete their tasks in a more timely manner.
Views of Responsible Officials and Planned Corrective Actions
See corrective action plan.