Finding 1155906 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-09-29

AI Summary

  • Core Issue: Universal Family Connection, Inc. failed to submit required financial reports on time, violating federal and state reporting requirements.
  • Impacted Requirements: Noncompliance with Uniform Guidance deadlines for submitting audits and financial statements to the Federal Audit Clearinghouse and GATA portal.
  • Recommended Follow-up: Address staffing shortages in the accounting department to ensure timely completion of financial reports and compliance with reporting deadlines.

Finding Text

Compliance See Finding 2024-001 in Section III, Compliance. Section III - Findings and Questioned Costs Relating to Compliance Over Federal Awards Internal Control No matters were reported. Compliance 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. UNIVERSAL FAMILY CONNECTION, INC. Schedule of Findings and Questioned Costs June 30, 2024 65 Section III - Findings and Questioned Costs Relating to Compliance Over Federal Awards (continued) 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.

Corrective Action Plan

Corrective Action Plan June 30, 2024 67 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 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. Views of Responsible Officials and Planned Corrective Actions Management concurs with the auditor’s finding and will 1) hire personnel within the accounting and finance department so that all defined tasks can be performed in a more timely manner and 2) evaluate 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. Persons Responsible: Marlin Bryant, CFO Date of Implementation: September 2025

Categories

Reporting

Other Findings in this Audit

  • 1155898 2024-001
    Material Weakness Repeat
  • 1155899 2024-001
    Material Weakness Repeat
  • 1155900 2024-001
    Material Weakness Repeat
  • 1155901 2024-001
    Material Weakness Repeat
  • 1155902 2024-001
    Material Weakness Repeat
  • 1155903 2024-001
    Material Weakness Repeat
  • 1155904 2024-001
    Material Weakness Repeat
  • 1155905 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.667 Social Services Block Grant $2.46M
93.940 Hiv Prevention Activities_health Department Based $245,703
21.027 Coronavirus State and Local Fiscal Recovery Funds $215,402
93.558 Temporary Assistance for Needy Families $147,358
14.218 Community Development Block Grants/entitlement Grants $41,587
93.959 Block Grants for Prevention and Treatment of Substance Abuse $13,612