Finding 1157385 (2024-006)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 369652
Organization: Northwest Side Housing Center (IL)
Auditor: Porte Brown LLC

AI Summary

  • Core Issue: The Center failed to submit 23 out of 39 reimbursement vouchers on time, causing delays in cash flow and funding compliance.
  • Impacted Requirements: Timely submission is crucial for meeting grant conditions and ensuring accurate financial reporting.
  • Recommended Follow-Up: Implement a formal tracking system and improve coordination between program and finance staff to ensure timely voucher submissions.

Finding Text

Criteria: Grant agreements and applicable federal/state regulations require timely submission of reimbursement vouchers to ensure compliance with funding conditions and to maintain uninterrupted cash flow. Timelyfiling is essential for accurate financial reporting and program continuity. Condition: The Center did not submit monthly reimbursement vouchers within the required timeframe during the audit period.23of the39voucherswerefiledpasttheestablisheddeadlines,resultingindelayedreimbursementsfor22ofthe vouchers and no reimbursement for 1 voucher from granting agencies. Cause: The delays were primarily due to insufficient coordination between program and finance staff, lack of a formal tracking system for voucher deadlines, and competing priorities that diverted attention from timely submission. Effect:Latesubmissionsledtodelaysandlackof receivingreimbursements,whichimpactedtheCenter’sabilitytomeet programmatic obligations and manage cash flow effectively. Repeated delays can also jeopardize future funding or trigger additional oversight from grantor agencies. Questioned Costs: None Recommendation: The Centershould developamorerobust processfor preparingand submittingvoucherstogranting agencies to ensure timely filings. Views of Responsible Officials: Management has indicated that corrective steps are being taken to ensure that monthly reimbursement vouchers are submitted timely in the future; see corrective action plan.

Corrective Action Plan

The Center has subsequently engaged with a third-party organization to help review the Center's monthly vouchers submitted for reimbursement to help ensure proper and timely vouchering.

Categories

Cash Management Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1157368 2024-003
    Material Weakness Repeat
  • 1157369 2024-003
    Material Weakness Repeat
  • 1157370 2024-003
    Material Weakness Repeat
  • 1157371 2024-004
    Material Weakness Repeat
  • 1157372 2024-004
    Material Weakness Repeat
  • 1157373 2024-004
    Material Weakness Repeat
  • 1157374 2024-004
    Material Weakness Repeat
  • 1157375 2024-004
    Material Weakness Repeat
  • 1157376 2024-005
    Material Weakness Repeat
  • 1157377 2024-005
    Material Weakness Repeat
  • 1157378 2024-005
    Material Weakness Repeat
  • 1157379 2024-005
    Material Weakness Repeat
  • 1157380 2024-005
    Material Weakness Repeat
  • 1157381 2024-006
    Material Weakness Repeat
  • 1157382 2024-006
    Material Weakness Repeat
  • 1157383 2024-006
    Material Weakness Repeat
  • 1157384 2024-006
    Material Weakness Repeat
  • 1157386 2024-007
    Material Weakness Repeat
  • 1157387 2024-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $290,665
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $144,665
14.218 Community Development Block Grants/entitlement Grants $94,483
93.268 Medicare Enrollment Assistance Program $89,353
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $84,739
93.071 Medicare Enrollment Assistance Program $75,000
21.029 Coronavirus Capital Projects Fund Program $39,870
21.027 Coronavirus State and Local Fiscal Recovery Funds $22,113
14.169 Housing Counseling Assistance Program $21,200