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Finding 2025-001: Late Data Collection Form Filing Federal Grantor U.S. Department of Treasury Pass-Through Grantor Illinois Department of Human Services; The City of Chicago Department of Public Health; Cook County; Illinois Department of Healthcare and Family Service Federal Assistance Listing Number ALN: 21.027 Program Title COVID-19: Coronavirus State and Local Fiscal Recovery Funds Contract Number FCSCH06325, 258587/302212, HCBS200025 Award Year 2024-2025 Criteria 2 CFR 200.512(a) The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The data collection form for the year ended June 30, 2025, will be filed after the March 31, 2026, deadline, making it a late submission. Cause and Effect The Single Audit was not completed as of the submission deadline. Late filing will result in Envision Unlimited not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2026. Questioned Costs: None identified. Context: None Repeat Finding: Yes Recommendation: We recommend that Envision Unlimited implement processes and controls to allow for a more timely audit. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.