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: Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: § 200.303(a) indicates non-federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition: The Organization requested reimbursement for duplicate pay periods in a single month.
Questioned Costs: None
Context: In July 2023, the Organization requested reimbursement for pay date July 7, 2023 twice rather than pay dates July 7, 2023 and July 21, 2023. The net effect resulted in Trilogy requesting reimbursement for $118 less in payroll costs than what it could have requested.
Cause: Oversight.
Effect: Inaccurate payroll costs charged.
Repeat Finding: No
Recommendation: We recommend the Organization review the pay periods supporting the personnel costs that are charged to the grant.
Views of responsible officials: There is no disagreement with the audit finding.