Finding Text
Finding 2022-011: Matching, Level of Effort, Earmarking Repeat Finding No Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 219040: March 23, 2021 ? May 31, 2022 Criteria: Part Three?Project Specific Terms, 1. Match states grantee certifies that it (a) meets the requirements of this agreement and (b) has at least 20% of its support (including in-kind contributions) from sources other than federal funds for the program described in the attached exhibits. Therefore, one dollar in cash or in-kind match is required for each four dollars of federal funding received. Condition: UCAN did not meet the full matching requirement as required. Cause: Due to turnover in upper financial management, program oversight was not performed timely. Effect: A proportionate reduction in the amount of federal funds awarded under the agreement and may result in the return of federal funds. Questioned costs: UCAN fell short of matching requirement in the amount of $12,439 . Context: Per final close-out report actual federal expenditures were reported in the amount of $990,504, which requires a 20% match in the amount of $198,101. At contract close out only $185,662 was reported in matching expenditures, leaving a $12,439 shortage. Recommendation: We recommend that management review the matching requirement and establish routine monitoring procedures to make sure matching requirement is met through the length of the contract as well as at close out of the contract. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.