Finding Text
Finding 2023-002 – Noncompliance with Federal and State Reporting Requirements
This finding is: New X Repeat from Prior Year
Year originally reported? 2022
Federal Program Name: Coronavirus Emergency Supplemental Funding Program
Project Numbers: 546-000-2413/820010
Assistance Listing Number: 16.034
Passed Through: Illinois Criminal Justice Information Authority
Federal Agency: U.S. Department of Justice
Criteria
Reporting - 2 CFR Part 200 requires grantees to submit the Single Audit reporting package to the Federal
Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the audit report or nine
months after the fiscal year end. Additionally, the Organization has grant agreements from State of
Illinois agencies with terms requiring compliance with the State of Illinois Grant Accountability and
Transparency Act (GATA). The Organization is also required to submit the same Single Audit reporting
package plus a Consolidated Year-End Financial Report (CYEFR) to the GATA portal within nine
months after the fiscal year-end.
Condition
During our testing, we noted that the Single Audit and GATA reporting packages were not submitted
within the required timeframe for fiscal year 2022.
Questioned Costs
None
Context
The complete reporting packages were submitted to the FAC and GATA portals in July 2023. This was
more than nine months after the fiscal year end.
Effect
The Organization was not in compliance with 2 CFR Part 200 and was classified as a high-risk auditee for
fiscal year 2023.
Cause
This Organization underwent a change of accountants from fiscal year 2021 to fiscal year 2022 and
subsequent change of accountants after fiscal year 2022. As such, there was a delay in completing the
recording of year-end financial transactions, performing account reconciliations, and preparing financial
reports for fiscal year 2022 as needed for the audit.Recommendation
We recommend that current accounting personnel establish a schedule for completing the recording of all
financial transactions, preparation of account reconciliations, and financial reports, including a CYEFR
and SEFA (if applicable). This should be done in a timely manner to allow for a review by management
and the board of directors. We further recommend that these procedures be included in an updated set of
financial policies and procedures that are reviewed and approved by the board of directors.
Management Response
Management concurs with this finding. See corrective action plan.