FAC Explorer

Finding 520044 (2023-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-01-23
Audit: 339530
Organization: Northwestern Illinois Community Action Agency (IL)
Auditor: Benning Group LLC

AI Summary

  • Core Issue: NICAA failed to submit the required data collection form to the Federal Audit Clearinghouse on time.
  • Impacted Requirements: Compliance with 2 CFR Part 200.512 regarding timely report submissions.
  • Recommended Follow-up: Ensure future submissions are made within 30 days of receiving the auditor's report or within nine months post-audit period.

Finding Text

The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. NICAA did not submit the December 31, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely manner.

Corrective Action Plan

NICAA has parted ways with previous auditors, O’Connor & Brooks and WIPFLI. NICAA has contracted with Benning Group to complete our annual Financial Audit. NICAA is also implementing MIP grant fund accounting system. This system will allow the agency to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. This accounting system will be completed prior to end of 2025. Management and the Board of Directors will remain involved in the financial affairs of Northwestern Illinois Community Action Agency by providing oversight and independent review of financial reporting and accounting procedures

Categories

Reporting

Other Findings in this Audit

  • 520043 2023-001
    Significant Deficiency
  • 1096485 2023-001
    Significant Deficiency
  • 1096486 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $1.77M
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $362,205
93.568 Low-Income Home Energy Assistance $342,264
93.569 Community Services Block Grant $183,705
81.042 Weatherization Assistance for Low-Income Persons $127,223
10.558 Child and Adult Care Food Program $90,404