Finding Text
Federal Agency: Department of Health and Human Services
Federal program title: Block Grants for Community Mental Health Services
Assistance Listing Number: 93.958
Pass-Through Agency: Illinois Department of Human Services
Pass-Through Number: 45CCB03514; 45CCB04278; 45CCB00648
Award Period: 07/01/2023 – 06/30/2024
Type of Finding: Material Weakness in Internal Control over Compliance and Immaterial Noncompliance
Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award's period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). A period of performance may contain one or more budget periods.
Condition: Costs outside of the period of performance were charged to the grant.
Questioned Costs: $7,311
Context: Four (4) of the twenty (20) transactions selected for testing.
Cause: Oversight.
Effect: The Organization may allocate unallowable costs to the federal grant.
Repeat Finding: Yes, prior year finding number was 2023-004
Recommendation: Management should review and revise its process for allocating costs to federal grants to include additional layers of review and so that costs for which some or all are from outside of the period of performance, may be appropriately excluded from the federal grant.
Views of responsible officials: There is no disagreement with the audit finding.