FAC Explorer

Finding 31524 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-23
Audit: 35925
Organization: Youth & Opportunity United, Inc. (IL)
Auditor: Cohnreznick LLP

AI Summary

  • Core Issue: Quarterly expenditure reports for the 21st Century Community Learning Center Program were submitted late.
  • Impacted Requirements: Timely reporting is required by the Illinois State Board of Education under Uniform Guidance.
  • Recommended Follow-Up: Improve processes and monitoring to ensure reports are submitted on time in the future.

Finding Text

Finding No. 2022-001 Assistance Listing Number 84.287 - 21st Century Community Learning Center Program, United States Department of Education. Pass-Through Entity: Illinois State Board of Education Award Number: 586-46-0423-4421-F Compliance Requirements: Reporting Criteria Quarterly expenditure reporting is required to be submitted timely to the Illinois State Board of Education. Condition During the fiscal year ended June 30, 2022, quarterly expenditure reports were submitted past the due dates. Context Three quarterly reports were submitted past the 20-day due date. Cause The reports were submitted late due to staff turnover, which prevented the Organization from submitting the reports timely. Effect The Organization was not in compliance with the major program reporting requirements under the Uniform Guidance. Questioned Costs Not applicable Identification as a Repeat Finding No Recommendation The Organization should enhance their processes in place and monitoring to ensure timely submission in the future. Views of Responsible Officials The reports were submitted late due to staff turnover. Going forward we will make sure the reports will be submitted timely.

Corrective Action Plan

CORRECTIVE ACTION PLAN 3/14/2023 United States Department of Education Youth & Opportunity United, Inc. respectfully submits the following corrective action plan for the year ended 06/30/2022. Name and address of independent public accounting firm: Cohn Reznick 1 South Wacker Dr. Suite 3550 Chicago, IL 60606 Audit period: 7/1/2021-6/30/2022 The findings from the 6/30/2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDIT SIGNIFICANT DEFICIENCY United States Department of Education 2022-001 21st Century Community Learning Center Program ? Assistance Listing Number 84.287 During the fiscal year ended June 30, 2022, quarterly expenditure reports were submitted past the due dates. Reporting Recommendation: The Organization should enhance their processes in place and monitoring to ensure timely submission in the future. Action Taken: We concur with the recommendation, and it was implemented effective 07/01/2022. Going forward all reports will be submitted in a timely fashion. If the United States Department of Education has questions regarding this plan, please call Martin Maxwell at (847) 801-0211. Sincerely yours, Martin Maxwell Executive Director of Finance

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 607966 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.287 Twenty-First Century Community Learning Centers $320,219
93.667 Social Services Block Grant $202,207
94.006 Americorps $99,577
93.557 Education and Prevention Grants to Reduce Sexual Abuse of Runaway, Homeless and Street Youth $91,377
84.425 Education Stabilization Fund $64,754
93.623 Basic Center Grant $56,497
10.558 Child and Adult Care Food Program $22,211
10.559 Summer Food Service Program for Children $6,342