Finding Text
Federal Agency: Department of the Treasury Federal Program Name: American Rescue Plan Act Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 2022ARPA-2022 Pass-Through Agency: Illinois Department of Human Services Pass-Through Number: FCSAH06332 Award Period: February 15, 2022 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Inner Voice must provide the Schedule of Expenditures of Federal Awards (SEFA). The schedule must be complete and accurate to provide for the basis of testing by the auditors as well as for accurate financial reporting to primary and secondary funders. Condition: During the course of our audit, Inner Voice identified $55,000 in payments originally classified as a nonfederal award until audit inquiries were raised and a confirmation was made with the funder. A change to the SEFA was required to adjust the amounts reflected as federal awards. Questioned costs: None. Context: The initial SEFA provided omitted $55,000 of federal funds passed through the Illinois Department of Human Services. Cause: A lack of review of passed through grant agreement for federal funds identified and no verification performed with funder in preparation of SEFA. Effect: The lack of review of grant agreements for federal funds results in an amount inaccurately omitted on the SEFA. Repeat Finding: This is not a repeat finding. Recommendation: We recommend Inner Voice establish controls to evaluate grant agreements to capture funds identified as federal. Upon preparation of the SEFA, verification with funders should be performed as needed. Views of responsible officials: We are in the process of discussing with the Board for hiring of a finance person to prepare the reports so that CFO can review and approve his/her work.