Finding Text
Finding 2023-002: Reporting—financial and performance reports
Assistance Listing Number title and number: COVID-19- Coronavirus State and Local Fiscal Recovery Funds, 21.027
Federal grant number: FSCAH06318
Federal agency: U.S. Department of Treasury
Pass through entity: Illinois Department of Human Services, Cook County Health and Illinois Criminal Justice Information Authority
Criteria: Article XIII 13.1 and 13.2 of the Coronavirus State and Local Fiscal Recovery Funds – American Rescue Plan Act Add on and Article XIV 14.1 and 14.2 of the Illinois Criminal Justice Information Authority – American Rescue Plan Act grant agreements state 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 filed late.
Cause: Due to turnover in both financial management and program management, program oversight was not performed timely.
Effect: The Center is not in compliance with Article XIII 13.1 and 13.2, and Article XIV 14.1 and 14.2 of the grant agreements.
Questioned costs: None
Context: Out of 21 financial and performance monthly reports tested, 16 of the financial and performance reports were filed late.
Repeat finding: No
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. We also recommend management retain proper support for each report submitted. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.