Finding 1225996 (2023-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2026-08-06

AI Summary

  • Core Issue: UFC failed to submit required financial reports on time, breaching federal and state reporting requirements.
  • Impacted Requirements: Reports were not submitted to the Federal Audit Clearinghouse and GATA portal within the specified deadlines.
  • Recommended Follow-Up: Address staffing shortages in the accounting department to ensure timely completion of financial reporting and compliance.

Finding Text

Compliance Findings Finding 2023-001 Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 93.667 Social Service Block Grant Federal Agency U.S. Department of Health and Human Services Passthrough Agency Illinois Department of Human Services Award Number/Year 2023 Criteria Uniform Guidance requires that single audits be completed, and the reporting package submitted to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition UFC did not submit its audited financial statements and SEFA to the Federal Audit Clearinghouse website within nine (9) months of June 30, 2023. UFC also didn’t submit its audited financial statements, SEFA, CFR, CYEFR and other required information to the GATA portal within six (6) months after June 30, 2023. Cause This condition was due to UFC being understaffed within its accounting and finance department resulting in a significant delay in completing the recording of financial transactions, performing account reconciliations and preparing financial reports available for audit. Effect The effect is that noncompliance with financial reporting deadlines could cause funding sources for UFC to suspend funding until compliance is achieved.

Corrective Action Plan

Corrective Action Management concurs with the auditor’s finding and will 1) hire personnel within the accounting and finance department so that all defined tasks can be performed in a more timely manner and 2) evaluate current processes to determine how to make them more efficient so that the current personnel within the accounting and finance department are able to complete their tasks in a more timely manner. Persons Responsible: Marlin Bryant, CFO Date of Implementation: September 2024

Categories

Reporting

Other Findings in this Audit

  • 1225994 2023-001
    Material Weakness Repeat
  • 1225995 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $137,667
93.940 HIV PREVENTION ACTIVITIES_HEALTH DEPARTMENT BASED $136,563
93.667 SOCIAL SERVICES BLOCK GRANT $103,472
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $91,661
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $69,858
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $40,719
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $22,853