Finding 404413 (2023-002)

Federal agency: U.S. Department of Treasury Federal program title: Coronavirus State and Local Fiscal Recovery Funds CFDA Number: 21.027 Pass-Through Agency: Illinois Department of Public Health Pass-Through Number(s): 38080706K Type of Finding: Significant Deficiency in Internal Control in and over Compliance Compliance Requirement: Reporting Criteria or specific requirement: Surrounding reporting activities, the Hospital’s internal controls should be designed to assure all reporting completed under program guidelines. Condition: During our testing, we identified the Hospital did not have internal controls in place to ensure reporting was completed in accordance with U.S. Department of Treasury guidelines. Questioned costs: None Context: During our testing, the Hospital did not complete the final reporting as required under the agreement within the 45 days of the granting period end. Cause: The Hospital was delayed in the final reporting due to unforeseen circumstances. Effect: Financial reporting was not completed timely in accordance with U.S. Department of Treasury guidelines. Repeat Finding: N/A Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with U.S. Department of Treasury guidelines. Views of responsible officials: There is no disagreement with the audit finding.