Finding 1162509 (2024-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-11-17
Audit: 372228
Auditor: WIPFLI LLP

AI Summary

  • Core Issue: The Organization failed to submit the December 31, 2024, data collection form on time, repeating a previous finding.
  • Impacted Requirements: This violates 2 CFR Part 200.512, which mandates timely submission of audit reports to the Federal Audit Clearinghouse.
  • Recommended Follow-Up: Implement new systems and procedures to ensure audits are completed and submitted on time; management agrees and plans corrective actions.

Finding Text

Finding 2024-003: 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 FCSCX06816 07/01/23 – 06/30/24 State of IL, Department of Human Services FCSDX06816 07/01/24 – 06/30/25 State of IL, Department of Human Services FCSCP05557 07/01/23 - 03/31/24 State of IL, Department of Human Services FCSCX06833 07/01/23 - 06/30/24 State of IL, Department of Human Services FCSDX06833 07/01/24 – 06/30/25 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, 2024, data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2023-003 from the December 31, 2023 audit. 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, 2024, 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.

Corrective Action Plan

Finding Number: 2024-003 Finding Name: Data Collection Form Late Submission Finding Synopsis: The organization did not submit the December 31, 2024 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Action Steps: The late submission was due to switching audit service providers. Systems and procedures are already in place to ensure timely completion of audit and submission of the audit package to the Federal Audit Clearinghouse. Management is now aware that when switching audit firms. we will have to allocate more time for the new firm to get familiar with the agency. Contact Person(s): William Chatman, Executive Director/CEO, 815-963-6236 Claudia Seijas, Director of Finance, 815-963-6236 Anticipated Completion Date: Continues

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1162508 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
94.006 AMERICORPS STATE AND NATIONAL 94.006 $187,147
17.270 REENTRY EMPLOYMENT OPPORTUNITIES $89,444
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $76,959