Finding 1217551 (2025-003)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-06-15
Audit: 403706
Organization: Bcmw Community Services, INC (IL)
Auditor: SIKICH CPA LLC

AI Summary

  • Core Issue: One out of 40 client files lacked necessary support documentation for grant eligibility.
  • Impacted Requirements: The Agency failed to maintain adequate procedures for documenting client eligibility as required by program guidelines.
  • Recommended Follow-Up: Update record retention controls to ensure all support documentation is properly maintained and accessible.

Finding Text

2025-003: Missing support/source documentation for grant eligibility - ALN 93.568 Condition: Management is responsible for supporting and maintaining support that individual program participants were determined to be eligible under requirements of the respective program. Criteria: During our audit testing, the Agency was not able to provide support for 1 of 40 client files reviewed. Cause: The Agency has not implemented procedures, to the degree necessary, to ensure that support/source documentation is maintained and readily available for client files. Questioned Costs: N/A Effect: Client files are not properly supported to prove eligibility for program funding. Recommendation: We recommend that the Agency update record retention controls to improve retention pr Views of Responsible Officials: Management agrees with this finding and their response is included in the corrective action plan.

Corrective Action Plan

Agency personnel will ensure all documentation and support is maintained.

Categories

Eligibility

Other Findings in this Audit

  • 1217545 2025-004
    Material Weakness Repeat
  • 1217546 2025-004
    Material Weakness Repeat
  • 1217547 2025-004
    Material Weakness Repeat
  • 1217548 2025-004
    Material Weakness Repeat
  • 1217549 2025-005
    Material Weakness Repeat
  • 1217550 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 HEAD START $2.66M
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $276,171
93.569 COMMUNITY SERVICES BLOCK GRANT $161,572
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $155,037
10.558 CHILD AND ADULT CARE FOOD PROGRAM $121,531
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $39,152
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $15,611
14.267 CONTINUUM OF CARE PROGRAM $1,377
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $7