FAC Explorer

Finding 1216609 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-06-04
Audit: 403079
Organization: Project Now, Inc., and Related Entities (IL)
Auditor: WIPFLI LLP

AI Summary

  • Issue: Project NOW, Inc. submitted the final SF-425 report late, missing the deadline by 120 days.
  • Requirements Impacted: This violates 2 CFR Part 200 subsection 238, which mandates timely financial report submissions for federal awards.
  • Follow-Up: Implement a tracking system for required filings to ensure compliance with all funding deadlines.

Finding Text

Condition: Project NOW, Inc.'s final SF-425 for the grant ended January 31, 2025 was submitted after the required due date. Criteria: 2 CFR Part 200 subsection 238 requires an organization to submit financial reports as required by the Federal Award. The Head Start award requires a final cumulative SF-425 report be submitted no later than 120 days after the close of the project period. Cause: During Project NOW, Inc. transition of a Finance Director, management at the time was not aware the final report had not been submitted. Effect: Grant reporting requirements for Project NOW, Inc. were not met within the required timeline. Recommendation: Project NOW, Inc. should have a method to track required filings to ensure that reports are filed within due dates imposed by funding sources. View of Responsible Officials: Management agrees with the assessment and subsequent to year end, steps were taken to correct the matter.

Corrective Action Plan

Timing for Implementation: Current and ongoing 2025-002 - Late Submission of SF-425 Corrective Action: The SF-425 was submitted on time prior to the due date of January 31, 2025, but was rejected and had to be re-submitted. Since it was rejected and a corrected version was re-submitted after the due date, it was still considered to be late. The Finance Department will be sure to properly and correctly submit the SF-425 to ensure timely submission and not fall out of compliance again with this matter. Person(s) Responsible: Steve Morenz, CFO Timing for Implementation: Submission done prior to January 31, 2026 and ongoing.

Categories

Reporting

Other Findings in this Audit

  • 1216608 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $4.28M
93.600 HEAD START $3.09M
93.569 COMMUNITY SERVICES BLOCK GRANT $610,321
93.045 SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART C_NUTRITION SERVICES $568,874
14.267 CONTINUUM OF CARE PROGRAM $346,651
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $305,610
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $181,561
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $175,438
10.558 CHILD AND ADULT CARE FOOD PROGRAM $145,306
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $22,790
93.044 SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART B_GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $21,927
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $5,124
93.518 AFFORDABLE CARE ACT - MEDICARE IMPROVEMENTS FOR PATIENTS AND PROVIDERS $250