Finding 1169495 (2024-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-01-16

AI Summary

  • Core Issue: Several monthly vouchers and financial close-out reports were submitted late to the grantor, violating submission deadlines.
  • Impacted Requirements: Monthly vouchers should be submitted within fifteen days post-month end; close-out reports within thirty days after the performance period.
  • Recommended Follow-up: PHIMC should remind the grant team about the financial reporting deadlines to prevent future delays.

Finding Text

Agencies: U.S. Department of Health and Human Services Pass-through Agency: Illinois Department of Human Services Federal program: 93.959 Block Grants for Prevention and Treatment of Substance Abuse Criteria: For grant 43CCZ03786 and 43CDZ03786, the grantee shall submit periodic financial reports to the grantor, using the grantor monthly expenditure payment voucher form, no later than fifteen days after the month end. For grant 43CCZ03786, 43CDZ03786, 43CCZ03552 and 43CDZ03552, the grantee shall also submit a financial close-out report no later than thirty days after the end of the period of performance. Condition: We identified several monthly vouchers which were submitted to the grantor later than fifteen days after the month end. In addition, we identified financial close-out reports which were submitted to the grantor later than thirty days after the end of the performance period. Context: Five out of twelve monthly vouchers were submitted to the grantor later than fifteen days after the month end. All financial close-out reports were submitted to the grantor later than thirty days after the end of the performance period. Cause: As a result of turnover in human resources and the finance department, certain monthly vouchers and financial close-out reports were not submitted timely to the grantor during the transition period. Questions Costs: No questioned costs were identified. Effect: There is a risk that the grantor may not reimburse PHIMC for expenses as certain monthly vouchers and financial close-out reports were submitted to the grantor late. Recommendation: We recommend PHIMC reiterate to the grant team the financial reporting requirements of the grant to ensure that monthly vouchers and financial close-out reports are submitted to the grantor timely. Views of Responsible Officials: Management plans to reiterate the financial reporting requirements to ensure that monthly vouchers and financial close-out reports are submitted to the grantor timely.

Corrective Action Plan

Condition: We identified several monthly vouchers which were submitted to the grantor later than fifteen days after the month end. In addition, we identified financial close-out rep01i s which were submitted to the grantor later than thirty days after the end of the performance period. Corrective Action Taken or Planned: Management plans to reiterate the financial reporting requirements to ensure that monthly vouchers and financial close out reports are submitted to the grantor timely. Anticipated Date of Completion: December 31, 2025 Name of Contact Person: Karen Reitan, President and Chief Executive Officer Management Response: Management concurs with the finding.

Categories

Period of Performance Reporting

Other Findings in this Audit

  • 1169480 2024-001
    Material Weakness Repeat
  • 1169481 2024-001
    Material Weakness Repeat
  • 1169482 2024-001
    Material Weakness Repeat
  • 1169483 2024-001
    Material Weakness Repeat
  • 1169484 2024-001
    Material Weakness Repeat
  • 1169485 2024-001
    Material Weakness Repeat
  • 1169486 2024-001
    Material Weakness Repeat
  • 1169487 2024-003
    Material Weakness Repeat
  • 1169488 2024-003
    Material Weakness Repeat
  • 1169489 2024-003
    Material Weakness Repeat
  • 1169490 2024-003
    Material Weakness Repeat
  • 1169491 2024-003
    Material Weakness Repeat
  • 1169492 2024-003
    Material Weakness Repeat
  • 1169493 2024-003
    Material Weakness Repeat
  • 1169494 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $185,040
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $145,628
94.006 AMERICORPS STATE AND NATIONAL 94.006 $115,425