Finding 972185 (2023-002)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2024-05-02
Audit: 305385
Organization: Ucan (IL)
Auditor: Porte Brown LLC

AI Summary

  • Core Issue: Some individuals listed for services were ineligible due to errors and lack of documentation regarding their victim status.
  • Impacted Requirements: Compliance with eligibility criteria outlined in the grant agreement and maintaining effective internal controls as per federal regulations.
  • Recommended Follow-Up: Implement policies and procedures to ensure proper documentation and verification of participant eligibility to avoid potential grantor penalties.

Finding Text

Criteria: Exhibit A of the Illinois Criminal Justice Information Authority grant agreement outlines the eligibility requirements for individuals served under the program. 2 CFR 200.303 maintains that the awardee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the awardee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of individuals who received services under the program, one of the individuals in the initial listing of individuals services was included in error and three of the individuals did not maintain documentation of a conclusion that the individual was directly or indirectly involved as a victim of violent crime in Cook County. Cause: Due to turnover in program management adequate records for these individuals were not maintained. Effect: The Organization must be able to demonstrate how the major program eligibility requirement is satisfied to be able to support its assertion that all participants meet the minimum requirements to be eligible to benefit from the major program award. Not doing so could lead to adverse action by the grantor. Recommendation: We recommend that the Organization implement policies, procedures and internal controls to maintain supporting documentation and ensure the existence and completeness of the participant population. Management's Response: We agree with this finding. See corrective action plan.

Categories

Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 395743 2023-002
    Significant Deficiency
  • 395744 2023-003
    Material Weakness
  • 395745 2023-004
    Significant Deficiency Repeat
  • 395746 2023-005
    Significant Deficiency Repeat
  • 395747 2023-004
    Significant Deficiency Repeat
  • 395748 2023-005
    Significant Deficiency Repeat
  • 395749 2023-003
    Material Weakness
  • 395750 2023-004
    Significant Deficiency Repeat
  • 395751 2023-005
    Significant Deficiency Repeat
  • 972186 2023-003
    Material Weakness
  • 972187 2023-004
    Significant Deficiency Repeat
  • 972188 2023-005
    Significant Deficiency Repeat
  • 972189 2023-004
    Significant Deficiency Repeat
  • 972190 2023-005
    Significant Deficiency Repeat
  • 972191 2023-003
    Material Weakness
  • 972192 2023-004
    Significant Deficiency Repeat
  • 972193 2023-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
16.575 Crime Victim Assistance $775,609
94.011 Foster Grandparent Program $661,745
21.027 Coronavirus State and Local Fiscal Recovery Funds $374,834
17.259 Wia Youth Activities $286,024
10.555 National School Lunch Program $122,455
10.553 School Breakfast Program $84,002
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $32,683