Finding Text
Federal Agency: U.S. Department of Education
Federal Program Name: 21st Century Community Learning Centers
Assistance Listing Number: 84.287
Pass-Through Agency: Illinois State Board of Education
Pass-Through Number: 21-4421-25-65-108-9335-51, and 22-4421-25-65-108-9335-51
Award Period: July 1, 2022 through June 30, 2023
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement:
The grant requires the Organization to file quarterly financial reports. In our review of the financial reports, we noted only 3 financial reports were prepared and submitted. Reports were submitted for expenditures through 2/28/23, 3/31/23, and 6/30/23. All of these reports were submitted after the required 30 calendar days after the month end of the quarter being reported.
Condition:
Through audit procedures performed, we noted only 3 financial reports were prepared and submitted. Reports were submitted for expenditures through 2/28/23, 3/31/23, and 6/30/23. All of these reports were submitted after the required 30 calendar days after the month end of the quarter being reported.
Questioned Costs:
None
Context:
Finding was identified for one missing financial report and the untimely filing of the three other reports tested.
Cause:
Unknown
Effect:
Not submitting the required number of financial reports for federal funds or untimely submission of reports prepared could result in inaccurate financial reporting and lack of timeliness.
Repeat Finding:
The finding is a repeat finding in the immediately prior year. Prior year finding number was 2022-007.
Recommendation:
We recommend that management follow established policies and procedures for timely preparation of reports under program requirements financial reports. Documented timing of preparation and approval should be maintained and documented.
Views of Responsible Officials and Planned Corrective Actions:
There is no disagreement with this finding. Enlace Chicago is committed to timely completion of report submissions. Enlace Chicago has continued to review and approve reports prior to submission as required by the state agency. We will continue to put forth best efforts to take a step further and document preparation and review on the report form to satisfy the internal process requirement.
Name of the contact person responsible for corrective action: Laura Velazquez, Director of Finance
Planned completion date for corrective action plan: June 30, 2024.