Finding Text
Section III – Federal Award Findings and Questioned Costs
Finding Number: 2024-001 – Noncompliance with State and Federal Reporting Requirements
This finding is: New X Repeat from Prior Year
Year originally reported? 2023
Federal Program: 16.575 Crime Victim Assistance and 93.667 Social Services Block Grant
Passed Through: Illinois Coalition Against Sexual Assault (ICASA)
Federal Agency: U.S. Department of Justice and U.S. Department of Health and Human Services
Criteria
Resilience participates in grant agreements through State of Illinois agencies that have reporting
requirements in accordance with 2 CFR Part 200 (the Uniform Guidance) and the State of Illinois
Grant Accountability and Transparency Act (GATA). As such, for the year ended June 30, 2023,
Resilience was required to submit audited financial statements, Single Audit reports, and a data
collection form (DCF) to the Federal Audit Clearinghouse (FAC). In addition, Resilience was required
to submit the abovementioned reports, plus a consolidated year-end financial report (CYEFR) to the
GATA portal. The abovementioned reports are due to the applicable agency at the earlier of (a) nine
months after fiscal year end or (b) 30 days after receipt of final audit reports.
Condition
During our testing, we noted that Resilience did not submit the required fiscal year 2023 documents to
the FAC and GATA portals by the required due date.
Questioned Costs
None noted.
Context
The fiscal year 2023 audit was not completed prior to the FAC and GATA deadlines, leading to late
submissions.
Effect
The Organization is not in compliance with the Uniform Guidance and GATA reporting requirements
and was classified as a high-risk auditee for fiscal year 2024.
Cause
The condition arose due to several factors including turnover of the Organization’s accounting staff,
leading to delays in completing the 2023 audit.
Recommendation
The Organization should ensure that the Single Audit reporting package is submitted to the FAC and
the required information is submitted to the GATA portal within the required timeframe.
Management Response
Management concurs with this finding. See corrective action plan.