Finding 1206614 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-04-14

AI Summary

  • Core Issue: The Agency lacks an independent review process for grant reporting, leading to potential errors in financial reports.
  • Impacted Requirements: Internal controls over grant reporting are not being followed, as evidenced by findings in all tested reports.
  • Recommended Follow-Up: Implement a documented review process by someone independent of the report preparer to enhance oversight.

Finding Text

Federal agency: U.S. Department of Health and Human Services Federal program title: Aging Cluster Listing Number: Various Pass-Through Agency: Illinois Department of Aging Award Period: October 1, 2024 through September 30, 2025 Type of Finding: Material Weakness in Internal Control Criteria or specific requirement: The Agency is required to have internal controls over grant reporting. Condition: During our testing of reports, we noted the reports did not contain an independent review by someone within the Agency. Questioned costs: None Context: We noted this condition in 4 out of 4 periodic financial reports tested. Effect: The Agency may not catch errors or omissions in grant reporting. Cause: This was an oversight by management when submitting the reports. Repeat Finding: Yes. Finding 2024-001. Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report. Views of responsible officials: The Agency will review its processes to make sure an internal control is implemented. Contact Person: Tony Vermazen, Fiscal Manager

Corrective Action Plan

Aging Cluster – Assistance Listing Numbers: 93.044, 93.045, and 93.053 Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The Agency will review its processes to ensure an internal control is implemented. Name of the contact person responsible for corrective action: Tony Vermazen, Fiscal Manager Planned completion date for corrective action plan: Fiscal Year 2026

Categories

Internal Control / Segregation of Duties Material Weakness Reporting

Other Findings in this Audit

  • 1206610 2025-001
    Material Weakness Repeat
  • 1206611 2025-001
    Material Weakness Repeat
  • 1206612 2025-001
    Material Weakness Repeat
  • 1206613 2025-001
    Material Weakness Repeat
  • 1206615 2025-002
    Material Weakness Repeat
  • 1206616 2025-002
    Material Weakness Repeat
  • 1206617 2025-002
    Material Weakness Repeat
  • 1206618 2025-002
    Material Weakness Repeat
  • 1206619 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $856,007
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $406,005
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $240,863
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $50,633
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $48,579
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $43,101
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $36,890
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $32,353
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $7,393
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $6,782