Finding 966660 (2023-003)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-29
Audit: 301111
Organization: Enlace Chicago (IL)

AI Summary

  • Core Issue: The organization failed to submit the required number of quarterly financial reports on time, with only 3 reports submitted late.
  • Impacted Requirements: The grant mandates timely submission of financial reports within 30 days after each quarter, which was not met.
  • Recommended Follow-Up: Management should adhere to policies for timely report preparation and maintain documentation of the review process to prevent future issues.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Name: 21st Century Community Learning Centers Assistance Listing Number: 84.287 Pass-Through Agency: Illinois State Board of Education Pass-Through Number: 21-4421-25-65-108-9335-51, and 22-4421-25-65-108-9335-51 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The grant requires the Organization to file quarterly financial reports. In our review of the financial reports, we noted only 3 financial reports were prepared and submitted. Reports were submitted for expenditures through 2/28/23, 3/31/23, and 6/30/23. All of these reports were submitted after the required 30 calendar days after the month end of the quarter being reported. Condition: Through audit procedures performed, we noted only 3 financial reports were prepared and submitted. Reports were submitted for expenditures through 2/28/23, 3/31/23, and 6/30/23. All of these reports were submitted after the required 30 calendar days after the month end of the quarter being reported. Questioned Costs: None Context: Finding was identified for one missing financial report and the untimely filing of the three other reports tested. Cause: Unknown Effect: Not submitting the required number of financial reports for federal funds or untimely submission of reports prepared could result in inaccurate financial reporting and lack of timeliness. Repeat Finding: The finding is a repeat finding in the immediately prior year. Prior year finding number was 2022-007. Recommendation: We recommend that management follow established policies and procedures for timely preparation of reports under program requirements financial reports. Documented timing of preparation and approval should be maintained and documented. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with this finding. Enlace Chicago is committed to timely completion of report submissions. Enlace Chicago has continued to review and approve reports prior to submission as required by the state agency. We will continue to put forth best efforts to take a step further and document preparation and review on the report form to satisfy the internal process requirement. Name of the contact person responsible for corrective action: Laura Velazquez, Director of Finance Planned completion date for corrective action plan: June 30, 2024.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 390216 2023-003
    Significant Deficiency Repeat
  • 390217 2023-003
    Significant Deficiency Repeat
  • 390218 2023-003
    Significant Deficiency Repeat
  • 390219 2023-004
    Material Weakness
  • 390220 2023-004
    Material Weakness
  • 390221 2023-004
    Material Weakness
  • 390222 2023-005
    Material Weakness
  • 390223 2023-005
    Material Weakness
  • 390224 2023-005
    Material Weakness
  • 966658 2023-003
    Significant Deficiency Repeat
  • 966659 2023-003
    Significant Deficiency Repeat
  • 966661 2023-004
    Material Weakness
  • 966662 2023-004
    Material Weakness
  • 966663 2023-004
    Material Weakness
  • 966664 2023-005
    Material Weakness
  • 966665 2023-005
    Material Weakness
  • 966666 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $287,302
93.319 Outreach Programs to Reduce the Prevalence of Obesity in High Risk Rural Areas $195,393
97.024 Emergency Food and Shelter National Board Program $161,809
93.575 Child Care and Development Block Grant $127,381
84.287 Twenty-First Century Community Learning Centers $88,184
84.425 Education Stabilization Fund $83,709
14.218 Community Development Block Grants/entitlement Grants $76,745