Finding 570846 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-07-09
Audit: 361769
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The data collection form was submitted late, missing the March 31, 2025, deadline.
  • Impacted Requirements: This late submission violates 2 CFR 200.512(a), affecting low-risk auditee status for the next audit period.
  • Recommended Follow-Up: Implement processes to ensure timely audits and compliance with submission deadlines.

Finding Text

Finding 2024-001: Data Collection Form Filing Federal Grantor U.S. Department of Health and Human Services Pass-Through Grantor Illinois Department of Human Services Federal Assistance Listing Number ALN: 93.667 Program Title Social Services Block Grant Contract Number FCSCJ00302 Award Year 2023-2024 Criteria 2 CFR 200.512(a) The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The data collection form for the year ended June 30, 2024, will be filed after the March 31, 2025, deadline, making it a late submission. Cause and Effect The Single Audit was not completed as of the submission deadline. Late filing will result in the Agency not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2025. Questioned Costs: None identified. Context: None Repeat Finding: No. Recommendation: We recommend that Envision Unlimited to implement processes and controls to allow for a more timely audit. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.

Corrective Action Plan

Finding: The data collection form for the year ended June 30, 2024, was filed after the March 31, 2025, deadline, making it a late submission. Corrective Actions Taken or Planned: Envision Unlimited will schedule and complete future external audits in a manner that will allow timely reporting of the Single Audit. Contact person responsible for corrective action is Dennis James, CFO. The anticipated completion date is June 30, 2025.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1147288 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.667 Social Services Block Grant $338,955
93.958 Block Grants for Community Mental Health Services $289,215
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $191,813
45.025 Promotion of the Arts Partnership Agreements $4,900
14.218 Community Development Block Grants/entitlement Grants $4,800