Finding 47968 (2022-010)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-07-13
Audit: 53429
Organization: Ucan (IL)
Auditor: Rsm US LLP

AI Summary

  • Core Issue: Financial and performance reports were submitted late or lacked verification of timely submission.
  • Impacted Requirements: Non-compliance with Articles 6.3 and 6.4 of the grant agreement regarding report submission timelines.
  • Recommended Follow-Up: Establish a process to ensure all reports are reviewed and submitted on time as required by the funding agency.

Finding Text

Finding 2022-010: Reporting?financial and performance reports Repeat Finding Yes (2021-010) Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 219040: March 23, 2021 ? May 31, 2022 Award# 220040: June 1, 2022 ? November 30, 2023 Criteria: Article 6.3 and 6.4 of the Illinois Criminal Justice Information Authority grant agreement states that financial and performance reports are to be submitted within 15 days after quarter-end for quarterly reports, 15 days after month-end for monthly reports and 30 days after grant agreement close period. Condition: Certain financial and performance reports were either filed late or we were not able to determine the timeliness of the submissions. Cause: Due to turnover in both financial management and program management, program oversight was not performed timely. Effect: UCAN is not in compliance with Article 6.3 and 6.4 of the grant agreement. Questioned costs: None Context: Out of 12 financial monthly reports tested, five of the financial reports were filed late. RSM could not determine whether the remaining seven financial reports were filed on time, as UCAN was unable to provide any support that the reports were submitted on time. Out of four performance reports selected to test, UCAN could not provide any support that any of the reports were filed on time. Out of two close-out reports, the financial report was filed late and it was not possible to determine when the performance close-out report had been filed. Recommendation: We recommend that management implement a process to verify that all reports are reviewed and submitted within the required timelines set by the funding agency. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.

Corrective Action Plan

Identifying Number: 2022-010 Finding: Reporting- Financial and performance reports Corrective Actions Taken or Planned: UCAN agrees with this finding and believes that turnover in program and financial staff caused these delays. New staff is being trained with the funders to ensure we have a good schedule of due dates and a good understanding of when reports and other items are due. This is a repeat finding, with the original corrective action plan to be completed before June 30, 2023. We do believe that corrective actions that have been taken have resolved this issue. Contact person is Kimberly Parish, Chief Financial Officer and she can be reached at kim.parish@ucanchicago.org.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 47969 2022-011
    Significant Deficiency
  • 47970 2022-012
    Significant Deficiency Repeat
  • 47971 2022-013
    Significant Deficiency Repeat
  • 48072 2022-007
    Significant Deficiency Repeat
  • 50958 2022-008
    Material Weakness Repeat
  • 50959 2022-009
    Significant Deficiency Repeat
  • 624410 2022-010
    Significant Deficiency Repeat
  • 624411 2022-011
    Significant Deficiency
  • 624412 2022-012
    Significant Deficiency Repeat
  • 624413 2022-013
    Significant Deficiency Repeat
  • 624514 2022-007
    Significant Deficiency Repeat
  • 627400 2022-008
    Material Weakness Repeat
  • 627401 2022-009
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
16.575 Crime Victim Assistance $890,857
94.011 Foster Grandparent Program $419,581
17.259 Wioa Youth Activities $290,970
10.555 National School Lunch Program $58,272
10.553 School Breakfast Program $38,333