Finding 389332 (2023-002)

Assistance Listing, Federal Agency, and Program Name - 93.958 U.S. Department of Health and Human Services, Block Grants for Community Mental Health Services Crisis Care System 93.959 U.S. Department of Health and Human Services, Block Grants for Community Mental Health Services Crisis Care System Federal Award Identification Number and Year - 45CBB04275, 2023 Pass through Entity - Illinois Department of Human Services (IDHS) Finding Type - Material weakness Repeat Finding - No Criteria - In accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200.510(b)(3) the schedule of expenditures of federal awards must provide total Federal awards expended for each individual Federal program and the Assistance Listings Number (ALN). Condition - An award passed through IDHS was not initially classified with the correct assistance listing number on the Schedule of Expenditures of Federal Awards (SEFA) by the Agency. The incorrect ALN was identified during audit procedures and corrected by the Agency. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A, refer to context below for additional information. Context - For one contract received from IDHS, $425,789 was shown as an expenditure under ALN 93.958 rather than ALN 93.959 as provided by IDHS in the confirmation sent to the Agency. Cause and Effect - Controls over review of the SEFA were not effective to identify the correct ALN. A correction was required for the SEFA to show the expenditure with the correct ALN to prevent the SEFA from showing expenditures under the incorrect ALN. Recommendation - We recommend the Agency review its controls over prepration of the SEFA to ensure all expenditures are shown with the correct ALN. Views of Responsible Officials and Planned Corrective Actions - The Agency agrees the expenditures were initially shown with the incorrect ALN and will implement additional review processes.