EIN: 237392059
UEI: C1BBXQ1YX615
Audited by: Wade Stables P.C.
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 25, 2026 (21 days from today).
What is a management decision? →It was noted during our audit that the Agency underspent on legal assistance as they only spent 2.30% of their Title - IIIB funds received during fiscal year 2025 on legal assistance. The Agency had the minimum legal assistance expense factored into their budget for Title – IIIB funds based on the total amount awarded by the Illinois Department on Aging but did not meet this budgeted amount. Cause: As the Agency has a multitude of grants, all with their own specific grant requirements to follow, it is expectedly difficult to ensure that all requirements are being met by the Agency. Due to the number of grants and requirements, it is very important that the Agency has a process of ensuring compliance is maintained with all grant requirements. Effect: Without proper procedures to ensure grant funds are spent where planned, funds can be used for purposes other than intended by the granting agency, and therefore not for the intended purpose of the grant. This could result in inefficient use of funds as well as noncompliance with grant agreements which could lead to adverse conditions with the grantor of the funds. Questioned Costs: No questioned costs. Perspective Information: This appears to be an isolated event. Recommendation: We recommend the Agency implement a process to review earmarking requirements when budgeting so the Agency is aware of the minimums that must be met for the year, and set aside funds in advance so they are available for the intended purpose. Once these minimums are budgeted for, a monthly or quarterly review should be performed to ensure that actual expenses for these minimums are met as required. Response: West Central Illinois Area Agency on Aging will strengthen its budgeting and monitoring process to ensure required minimum spending levels are met. Beginning in FY2026, staff will verify earmarked requirements during budget preparation and review expenses quarterly to confirm compliance. Responsibility for monitoring has been assigned to fiscal leadership, with review and oversight by Director, Assistant Director, as well as Program Manager. The Agency believes this was an isolated incident and expects these steps to prevent recurrence in accordance with requirements from the Illinois Department on Aging.
Show full finding ▾Hide full finding ▴Significant Deficiency Federal Agency: U.S. Department of Health and Human Services Pass-through Entity: Illinois Department on Aging Federal Program: Aging Cluster (Federal Assistance Listing No.’s 93.044, 93.045, 93.053) Requirement: Earmarking, Level of Effort and Matching Finding 2025-001 – Noncompliance with Earmarking Requirement Criteria: Per Older Americans Act 306 (a)(2) and 307(a)(2) as well as 45 CFR section 1321.27(h)(3), the Agency is required to allocate certain percentages of their funds to certain expenses as required by their state agency on aging. One of these required allocations is legal assistance expenses where the Agency is required to expend at least 3.02% of their total Title – IIIB funds in this area, per the Illinois Department on Aging’s 2025-2028 Area Plan. Condition: It was noted during our audit that the Agency underspent on legal assistance as they only spent 2.30% of their Title - IIIB funds received during fiscal year 2025 on legal assistance. The Agency had the minimum legal assistance expense factored into their budget for Title – IIIB funds based on the total amount awarded by the Illinois Department on Aging but did not meet this budgeted amount. Cause: As the Agency has a multitude of grants, all with their own specific grant requirements to follow, it is expectedly difficult to ensure that all requirements are being met by the Agency. Due to the number of grants and requirements, it is very important that the Agency has a process of ensuring compliance is maintained with all grant requirements. Effect: Without proper procedures to ensure grant funds are spent where planned, funds can be used for purposes other than intended by the granting agency, and therefore not for the intended purpose of the grant. This could result in inefficient use of funds as well as noncompliance with grant agreements which could lead to adverse conditions with the grantor of the funds. Questioned Costs: No questioned costs. Perspective Information: This appears to be an isolated event. Recommendation: We recommend the Agency implement a process to review earmarking requirements when budgeting so the Agency is aware of the minimums that must be met for the year, and set aside funds in advance so they are available for the intended purpose. Once these minimums are budgeted for, a monthly or quarterly review should be performed to ensure that actual expenses for these minimums are met as required. Response: West Central Illinois Area Agency on Aging will strengthen its budgeting and monitoring process to ensure required minimum spending levels are met. Beginning in FY2026, staff will verify earmarked requirements during budget preparation and review expenses quarterly to confirm compliance. Responsibility for monitoring has been assigned to fiscal leadership, with review and oversight by Director, Assistant Director, as well as Program Manager. The Agency believes this was an isolated incident and expects these steps to prevent recurrence in accordance with requirements from the Illinois Department on Aging.
West Central Illinois Area Agency on Aging will strengthen its budgeting and monitoring process to ensure required minimum spending levels are met. Beginning in FY2026, staff will verify earmarked requirements during budget preparation and review expenses quarterly to confirm compliance. Responsibility for monitoring has been assigned to fiscal leadership, with review and oversight by Director, Assistant Director, as well as Program Manager. The Agency believes this was an isolated incident and expects these steps to prevent recurrence in accordance with requirements from the Illinois Department on Aging.
During the course of our audit, we noted that the Agency implemented reconciliations between the general ledger and the grant reports. Management is using several worksheets to determine the grant report amounts, and it is evident that the Agency is allotting adequate time to prepare the grant reporting. However, the reconciliations performed by the Agency displayed discrepancies between the general ledger and the grant reports that were not resolved, specifically amounts that were passed through to subrecipients. Rather than utilizing the Agency’s general ledger to report expenses on grant reports, the Agency used subrecipients’ monthly financial reports that were submitted to the Agency to report expenses on the Agency’s grant reports. Additionally, various grant reporting requires input of duplicate information for certain line items, however, these reports contained different amounts for line items that should match. We also noted that a compliance review is not being performed to ensure adherence to all grant requirements. Cause: The Agency continues to improve in this area over prior years. A reconciliation process was implemented; however, discrepancies in reconciliations were noted. All reporting was not derived from general ledger expense accounts nor were reports reconciled to the general ledger expense accounts. There was no consistency in expenses that were being reported on multiple grant reports. Due to the volume of grant reports required to be submitted, the grant reporting process is difficult to maintain. We were also unable to obtain monitoring documentation, indicating that a formal process has not been developed to ensure grant compliance. Effect: Without timely reconciliation and monitoring processes, grant expenditures can be omitted or overstated on the submitted grant reports and other grant noncompliance could be overlooked. This could result in missed funding or noncompliance with the grant agreement which could lead to adverse conditions with the grantor. Questioned Costs: No questioned costs. Perspective Information: This appears to be a systemic event as these conditions were noted on most of the grants that were tested. Recommendation: We recommend the Agency continue to improve its reconciliation process and further enhance reconciliations to ensure information can be cross-referenced between the various reports required to be submitted. Grant reporting should be performed using the general ledger expense accounts to ensure all expenses are captured. Reconciliations should be presented in a clear and concise manner to enable another party to review and approve the reports before submission to the grantor. This should be attainable as each grant is coded separately in the accounting system. We also recommend the Agency require a periodic review of adherence to the various grant compliance requirements and note that such a review was performed. Response: The Agency will improve its reconciliation and reporting procedures. All grant reports will be prepared using general ledger data and reviewed before submission. Monthly reconciliations and periodic compliance checks will be performed and documented. These actions are intended to improve accuracy, consistency, and compliance across all grants. Monthly check-ins for WCIAAA staff currently take place to help improve communication, monitoring, and oversight of all grant and fiscal reporting.
Show full finding ▾Hide full finding ▴Significant Deficiency Finding 2025-002 – Controls over Grant Reporting and Monitoring (Repeat Finding) Federal Agency: U.S. Department of Health and Human Services Pass-through Entity: Illinois Department on Aging Federal Program: Aging Cluster (Federal Assistance Listing No.’s 93.044, 93.045, 93.053) Requirement: Allowable Costs and Reporting Criteria: To ensure the correctness and completeness of the various required grant reporting performed by the Agency, it is critical to have a process in place to regularly reconcile underlying financial records with the grant reports and ensure the underlying costs in the financial records can be supported. It is also imperative to have monitoring procedures in place to ensure compliance with all grant requirements. Condition: During the course of our audit, we noted that the Agency implemented reconciliations between the general ledger and the grant reports. Management is using several worksheets to determine the grant report amounts, and it is evident that the Agency is allotting adequate time to prepare the grant reporting. However, the reconciliations performed by the Agency displayed discrepancies between the general ledger and the grant reports that were not resolved, specifically amounts that were passed through to subrecipients. Rather than utilizing the Agency’s general ledger to report expenses on grant reports, the Agency used subrecipients’ monthly financial reports that were submitted to the Agency to report expenses on the Agency’s grant reports. Additionally, various grant reporting requires input of duplicate information for certain line items, however, these reports contained different amounts for line items that should match. We also noted that a compliance review is not being performed to ensure adherence to all grant requirements. Cause: The Agency continues to improve in this area over prior years. A reconciliation process was implemented; however, discrepancies in reconciliations were noted. All reporting was not derived from general ledger expense accounts nor were reports reconciled to the general ledger expense accounts. There was no consistency in expenses that were being reported on multiple grant reports. Due to the volume of grant reports required to be submitted, the grant reporting process is difficult to maintain. We were also unable to obtain monitoring documentation, indicating that a formal process has not been developed to ensure grant compliance. Effect: Without timely reconciliation and monitoring processes, grant expenditures can be omitted or overstated on the submitted grant reports and other grant noncompliance could be overlooked. This could result in missed funding or noncompliance with the grant agreement which could lead to adverse conditions with the grantor. Questioned Costs: No questioned costs. Perspective Information: This appears to be a systemic event as these conditions were noted on most of the grants that were tested. Recommendation: We recommend the Agency continue to improve its reconciliation process and further enhance reconciliations to ensure information can be cross-referenced between the various reports required to be submitted. Grant reporting should be performed using the general ledger expense accounts to ensure all expenses are captured. Reconciliations should be presented in a clear and concise manner to enable another party to review and approve the reports before submission to the grantor. This should be attainable as each grant is coded separately in the accounting system. We also recommend the Agency require a periodic review of adherence to the various grant compliance requirements and note that such a review was performed. Response: The Agency will improve its reconciliation and reporting procedures. All grant reports will be prepared using general ledger data and reviewed before submission. Monthly reconciliations and periodic compliance checks will be performed and documented. These actions are intended to improve accuracy, consistency, and compliance across all grants. Monthly check-ins for WCIAAA staff currently take place to help improve communication, monitoring, and oversight of all grant and fiscal reporting.
The Agency will improve its reconciliation and reporting procedures. All grant reports will be prepared using general ledger data and reviewed before submission. Monthly reconciliations and periodic compliance checks will be performed and documented. These actions are intended to improve accuracy, consistency, and compliance across all grants. Monthly check-ins for WCIAAA staff currently take place to help improve communication, monitoring, and oversight of all grant and fiscal reporting.
2024-001
FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
During the course of our audit, we noted that the Agency implemented reconciliations between the general ledger and the grant reports. Management is using several worksheets to determine the grant report amounts, and it is evident that the Agency is allotting adequate time to prepare the grant reporting. However, the reconciliations performed by the Agency displayed discrepancies between the general ledger and the grant reports that were not resolved, specifically amounts passed through to subrecipients. Rather than using the Agency’s general ledger to report expenses on grant reports, the Agency is using the subrecipients’ monthly financial reports submitted to the Agency to report expenses on the grant reports. Additionally, many grant reports display the same information, however, each report contains different amounts. Furthermore, there were multiple grant reports that were not submitted by the required deadline. We also noted that no compliance review is being performed to ensure adherence to all grant requirements. Cause: Agency continues to improve in this area from the prior years. A formal reconciliation was implemented; however, discrepancies were noted since reporting is completed based off of the general ledger expenses. There is no consistency in the expenses reported in multiple grant reports. Due to the volume of grant reports required to be submitted, it makes the grant reporting process more difficult to maintain. We also were not able to obtain any monitoring documentation, indicating that a formal process has not been developed to ensure grant compliance. Effect: Without timely reconciliations and monitoring processes, grant expenditures can be omitted or overstated on the submitted grant reporting and other grant noncompliance could be overlooked. This could result in missed funding or noncompliance with the grant agreement which could lead to adverse conditions with the grantor. Recommendation: We recommend that the Agency continue to improve its reconciliation process, and further its reconciliations to ensure information can be cross reference between the various reports required to be submitted. Grant reporting should be done using the general ledger expenses to ensure all expenses are being captured. Reconciliations should be presented in a clear and concise manner to enable another party to review and approve before ultimately submitting it to the grantor. This should be attainable as each grant is coded separately in the accounting system. We also recommend that the Agency require a periodic review of the adherence to the various grant compliance requirements and note such a review was performed. Response: AAA will create a worksheet to show unpaid balances and will create A/P transactions for those to be reported on monthly financials. Completion date March 31st, 2025. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2024-001 – Controls over Grant Reporting and Monitoring (Repeat Finding) Federal Agency: U.S. Department of Health and Human Services Pass-through Entity: Illinois Department on Aging Federal Program: Aging Cluster (Federal Assistance Listing No.’s 93.044, 93.045, 93.053) Requirement: Allowable Costs and Reporting Criteria: To ensure the correctness and completeness of the various required grant reporting performed by the Agency, it is critical to have a process in place to regularly reconcile underlying financial records with the grant reports and ensure the underlying costs in the financial records can be supported. It is also imperative to have monitoring procedures in place to ensure compliance to all grant requirements. Condition: During the course of our audit, we noted that the Agency implemented reconciliations between the general ledger and the grant reports. Management is using several worksheets to determine the grant report amounts, and it is evident that the Agency is allotting adequate time to prepare the grant reporting. However, the reconciliations performed by the Agency displayed discrepancies between the general ledger and the grant reports that were not resolved, specifically amounts passed through to subrecipients. Rather than using the Agency’s general ledger to report expenses on grant reports, the Agency is using the subrecipients’ monthly financial reports submitted to the Agency to report expenses on the grant reports. Additionally, many grant reports display the same information, however, each report contains different amounts. Furthermore, there were multiple grant reports that were not submitted by the required deadline. We also noted that no compliance review is being performed to ensure adherence to all grant requirements. Cause: Agency continues to improve in this area from the prior years. A formal reconciliation was implemented; however, discrepancies were noted since reporting is completed based off of the general ledger expenses. There is no consistency in the expenses reported in multiple grant reports. Due to the volume of grant reports required to be submitted, it makes the grant reporting process more difficult to maintain. We also were not able to obtain any monitoring documentation, indicating that a formal process has not been developed to ensure grant compliance. Effect: Without timely reconciliations and monitoring processes, grant expenditures can be omitted or overstated on the submitted grant reporting and other grant noncompliance could be overlooked. This could result in missed funding or noncompliance with the grant agreement which could lead to adverse conditions with the grantor. Recommendation: We recommend that the Agency continue to improve its reconciliation process, and further its reconciliations to ensure information can be cross reference between the various reports required to be submitted. Grant reporting should be done using the general ledger expenses to ensure all expenses are being captured. Reconciliations should be presented in a clear and concise manner to enable another party to review and approve before ultimately submitting it to the grantor. This should be attainable as each grant is coded separately in the accounting system. We also recommend that the Agency require a periodic review of the adherence to the various grant compliance requirements and note such a review was performed. Response: AAA will create a worksheet to show unpaid balances and will create A/P transactions for those to be reported on monthly financials. Completion date March 31st, 2025. See Corrective Action Plan.
AAA will create a worksheet to show unpaid balances and will create A/P transactions for those to be reported on monthly financials. Completion date March 31 st, 2025 by fiscal dept
2023-001
FAC accepted this audit on July 1, 2024 — management decision was due January 1, 2025.
During the course of our audit, we noted that the Agency is not performing regular reconciliations between the general ledger and the grant reports. Management is using several worksheets to determine the grant report amounts, and it is evident that the Agency is allotting adequate time to prepare the grant reporting. However, we were not able to determine that the Agency is reconciling the reported amounts to the underlying financial documentation on a regular or cumulative basis. Furthermore, there were multiple grant reports that were not submitted by the required deadline. Additionally, it was observed that personnel activity reports were not completed for all employees as required by certain grant agreements. We also noted that no compliance review is being performed to ensure adherence to all grant requirements. Cause: There is currently no reconciliation process being maintained for each of the various grant sources. The Agency continues to improve in this area from the prior years, however, a formal reconciliation is not being performed. Due to the volume of grant reports required to be submitted, it makes the grant reporting process more difficult to maintain. Regarding personnel activity reports, supporting documentation is not available for all employees’ actual time spent and charged to the grants. We also were not able to obtain any monitoring documentation indicating that a formal process has been developed to ensure grant compliance. Effect: Without timely reconciliations, personnel activity reports, and monitoring processes, grant expenditures can be omitted or overstated on the submitted grant reporting and other grant noncompliance could be overlooked. This could result in missed funding or noncompliance with the grant agreement which could lead to adverse conditions with the grantor. Recommendation: We recommend that the Agency develop written procedures that require all grant reports are reconciled to the internal accounting records prior to submission. This reconciliation should be presented in a clear and concise manner to enable another party to review and approve before ultimately submitted it to the grantor. This should be attainable as each grant is coded separately in the accounting system. Additionally, we recommend the Agency implement that all employees submit personnel activity reports to provide documentation of their time that is reimbursed by each grant. We also recommend that the Agency require a periodic review of the adherence to the various grant compliance requirements and note such a review was performed. Response: Procedures for reconciling grant reports on a quarterly basis have been developed. This includes a report created for each grant from the accounting system by the fiscal department. This report is available to be reviewed by the director or assistant director of the agency before being submitted to the grantor. A report comparing the cash request amountsmade to the grantor to the general ledger has been implemented effective October 31, 2023. A procedure has also been developed to periodically monitor adherence to various grant requirements, as well as the development of documentation to support personnel activity tied to grants. The fiscal department implemented these effective January 1, 2024. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2023-001 – Controls over Grant Reporting and Monitoring (Repeat Finding) Federal Agency: U.S. Department of Health and Human Services Pass-through Entity: Illinois Department on Aging Federal Program: Aging Cluster (Federal Assistance Listing No.’s 93.044, 93.045, 93.053) Requirement: Allowable Costs and Reporting Criteria: To ensure the correctness and completeness of the various required grant reporting performed by the Agency, it is critical to have a process in place to regularly reconcile underlying financial records with the grant reports and ensure the underlying costs in the financial records can be supported. It is also imperative to have monitoring procedures in place to ensure compliance to all grant requirements. Condition: During the course of our audit, we noted that the Agency is not performing regular reconciliations between the general ledger and the grant reports. Management is using several worksheets to determine the grant report amounts, and it is evident that the Agency is allotting adequate time to prepare the grant reporting. However, we were not able to determine that the Agency is reconciling the reported amounts to the underlying financial documentation on a regular or cumulative basis. Furthermore, there were multiple grant reports that were not submitted by the required deadline. Additionally, it was observed that personnel activity reports were not completed for all employees as required by certain grant agreements. We also noted that no compliance review is being performed to ensure adherence to all grant requirements. Cause: There is currently no reconciliation process being maintained for each of the various grant sources. The Agency continues to improve in this area from the prior years, however, a formal reconciliation is not being performed. Due to the volume of grant reports required to be submitted, it makes the grant reporting process more difficult to maintain. Regarding personnel activity reports, supporting documentation is not available for all employees’ actual time spent and charged to the grants. We also were not able to obtain any monitoring documentation indicating that a formal process has been developed to ensure grant compliance. Effect: Without timely reconciliations, personnel activity reports, and monitoring processes, grant expenditures can be omitted or overstated on the submitted grant reporting and other grant noncompliance could be overlooked. This could result in missed funding or noncompliance with the grant agreement which could lead to adverse conditions with the grantor. Recommendation: We recommend that the Agency develop written procedures that require all grant reports are reconciled to the internal accounting records prior to submission. This reconciliation should be presented in a clear and concise manner to enable another party to review and approve before ultimately submitted it to the grantor. This should be attainable as each grant is coded separately in the accounting system. Additionally, we recommend the Agency implement that all employees submit personnel activity reports to provide documentation of their time that is reimbursed by each grant. We also recommend that the Agency require a periodic review of the adherence to the various grant compliance requirements and note such a review was performed. Response: Procedures for reconciling grant reports on a quarterly basis have been developed. This includes a report created for each grant from the accounting system by the fiscal department. This report is available to be reviewed by the director or assistant director of the agency before being submitted to the grantor. A report comparing the cash request amountsmade to the grantor to the general ledger has been implemented effective October 31, 2023. A procedure has also been developed to periodically monitor adherence to various grant requirements, as well as the development of documentation to support personnel activity tied to grants. The fiscal department implemented these effective January 1, 2024. See Corrective Action Plan.
Finding 2023-001- Controls over Grant Reporting and Monitoring (Repeat Finding) Procedures for reconciling grant reports on a quarterly basis have been developed. This includes a report created for each grant from the accounting system by the fiscal department. This report is available to be reviewed by the director or assistant director of the agency before being submitted to the grantor. A report comparing the cash request amounts made to the grantor to the general ledger has been implemented effective October 31, 2023. A procedure has also been developed to periodically monitor adherence to various grant requirements, as well as the development of documentation to support personnel activity tied to grants. The fiscal department implemented these effective January 1. 2024.
2022-001
FAC accepted this audit on April 9, 2023 — management decision was due October 9, 2023.
During the course of our audit, we noted that the Agency is not performing regular reconciliations between the general ledger and the grant reports. Management is using several worksheets to determine the grant report amounts, and it is evident that the Agency is allotting adequate time to prepare the grant reporting. However, we were not able to determine that the Agency is reconciling the reported amounts to the underlying financial documentation on a regular or cumulative basis. Additionally, it was observed that personnel activity reports were not completed for all employees as required by certain grant agreements. We also noted that no compliance review is being performed to ensure adherence to all grant requirements. Cause: There is currently no reconciliation process being maintained for each of the various grant sources. The Agency continues to improve in this area from the prior years, however, a formal reconciliation is not being performed. Regarding personnel activity reports, supporting documentation is not available for all employees? actual time spent and charged to the grants. We also were not able to obtain any monitoring documentation indicating that a formal process has been developed to ensure grant compliance. Effect: Without timely reconciliations, personnel activity reports, and monitoring processes, grant expenditures can be omitted or overstated on the submitted grant reporting and other grant noncompliance could be overlooked. This could result in missed funding or noncompliance with the grant agreement which could lead to adverse conditions with the grantor. Recommendation: We recommend that the Agency develop written procedures that require all grant reports are reconciled to the internal accounting records prior to submission. This reconciliation should be presented in a clear and concise manner to enable another party to review and approve before ultimately submitted it to the grantor. This should be attainable as each grant is coded separately. Additionally, we recommend the Agency implement that all employees submit personnel activity reports to provide documentation of their time that is reimbursed by each grant. We also recommend that the Agency require a periodic review of the adherence to the various grant compliance requirements and note such a review was performed. Response: The board and management continue to gain a better understanding of the grant reconciliation process. A procedure is intended to be put in place to reconcile grant reports to the general ledger, Procedures to implement the collection of employee activity reports and periodic reviews with the board showing grant funds used compared to grant funds requested from the grantor. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2022-001 ? Controls over Grant Reporting and Monitoring (Repeat Finding) Federal Agency: U.S. Department of Health and Human Services Pass-through Entity: Illinois Department on Aging Federal Program: Aging Cluster (Federal Assistance Listing No.?s 93.044, 93.045, 93.053) Requirement: Allowable Costs and Reporting Criteria: To ensure the correctness and completeness of the various required grant reporting performed by the Agency, it is critical to have a process in place to regularly reconcile underlying financial records with the grant reports and ensure the underlying costs in the financial records can be supported. It is also imperative to have monitoring procedures in place to ensure compliance to all grant requirements. Condition: During the course of our audit, we noted that the Agency is not performing regular reconciliations between the general ledger and the grant reports. Management is using several worksheets to determine the grant report amounts, and it is evident that the Agency is allotting adequate time to prepare the grant reporting. However, we were not able to determine that the Agency is reconciling the reported amounts to the underlying financial documentation on a regular or cumulative basis. Additionally, it was observed that personnel activity reports were not completed for all employees as required by certain grant agreements. We also noted that no compliance review is being performed to ensure adherence to all grant requirements. Cause: There is currently no reconciliation process being maintained for each of the various grant sources. The Agency continues to improve in this area from the prior years, however, a formal reconciliation is not being performed. Regarding personnel activity reports, supporting documentation is not available for all employees? actual time spent and charged to the grants. We also were not able to obtain any monitoring documentation indicating that a formal process has been developed to ensure grant compliance. Effect: Without timely reconciliations, personnel activity reports, and monitoring processes, grant expenditures can be omitted or overstated on the submitted grant reporting and other grant noncompliance could be overlooked. This could result in missed funding or noncompliance with the grant agreement which could lead to adverse conditions with the grantor. Recommendation: We recommend that the Agency develop written procedures that require all grant reports are reconciled to the internal accounting records prior to submission. This reconciliation should be presented in a clear and concise manner to enable another party to review and approve before ultimately submitted it to the grantor. This should be attainable as each grant is coded separately. Additionally, we recommend the Agency implement that all employees submit personnel activity reports to provide documentation of their time that is reimbursed by each grant. We also recommend that the Agency require a periodic review of the adherence to the various grant compliance requirements and note such a review was performed. Response: The board and management continue to gain a better understanding of the grant reconciliation process. A procedure is intended to be put in place to reconcile grant reports to the general ledger, Procedures to implement the collection of employee activity reports and periodic reviews with the board showing grant funds used compared to grant funds requested from the grantor. See Corrective Action Plan.
Procedures for reconciling grant reports on a quarterly basis have been developed. This includes a report created for each grant from the accounting system by the fiscal department. This report is available to be reviewed and signed by the director or assistant director of the agency before being submitted to the grantor. A report comparing the cash request amounts made to the grantor to the general ledger has been implemented effective January 31,2023. A procedure is also being developed to periodically monitor adherence to various grant requirements, as well as the development of documentation to support personnel activity tied to grants. The fiscal department intends to implement these effective June 30, 2023.
2021-001
FAC accepted this audit on June 27, 2022 — management decision was due December 27, 2022.
During the course of our audit, we noted that the Agency is not performing regular reconciliations between the general ledger and the grant reports. Management is using several worksheets to determine the grant report amounts, and it is evident that the Agency is allotting adequate time to prepare the grant reporting. However, we were not able to determine that the Agency is reconciling the reported amounts to the underlying financial documentation on a regular or cumulative basis. Additionally, it was observed that personnel activity reports were not completed for all employees as required by certain grant agreements. We also noted that no compliance review is being performed to ensure adherence to all grant requirements. Cause: There is currently no reconciliation process being maintained for each of the various grant sources. The Agency continues to improve in this area from the prior years, however, a formal reconciliation does not appear to be performed. Regarding personnel activity reports, supporting documentation is not available for all employees? actual time spent and charged to the grants. We also were not able to obtain any monitoring documentation indicating that a formal process has been developed to ensure grant compliance. Effect: Without timely reconciliations, personnel activity reports, and monitoring processes, grant expenditures can be omitted or overstated on the submitted grant reporting and other grant noncompliance could be overlooked. This could result in missed funding or noncompliance with the grant agreement which could lead to adverse conditions with the grantor. Recommendation: We recommend that the Agency develop written procedures that require all grant reports are reconciled to the internal accounting records prior to submission. This reconciliation should be presented in a clear and concise manner to enable another party to review and approve before ultimately submitted it to the grantor. This should be attainable as each grant is coded separately. Additionally, we recommend the Agency implement that all employees submit personnel activity reports to provide documentation of their time that is reimbursed by each grant. We also recommend that the Agency require a periodic review of the adherence to the various grant compliance requirements and note such a review was performed. Response: The board and management continue to gain a better understanding of the grant reconciliation process. A procedure is intended to be put in place to reconcile grant reports to the general ledger, as well as procedures to implement the collection of employee activity reports and periodic reviews with notation of adherence to various grant compliance requirements. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2021-001 ? Controls over Grant Reporting and Monitoring (Repeat Finding) Federal Agency: U.S. Department of Health and Human Services Pass-through Entity: Illinois Department on Aging Federal Program: Aging Cluster (Federal Assistance Listing No.?s 93.044, 93.045, 93.053) Requirement: Allowable Costs and Reporting Criteria: To ensure the correctness and completeness of the various required grant reporting performed by the Agency, it is critical to have a process in place to regularly reconcile underlying financial records with the grant reports and ensure the underlying costs in the financials records can be supported. It is also imperative to have monitoring procedures in place to ensure compliance to all grant requirements. Condition: During the course of our audit, we noted that the Agency is not performing regular reconciliations between the general ledger and the grant reports. Management is using several worksheets to determine the grant report amounts, and it is evident that the Agency is allotting adequate time to prepare the grant reporting. However, we were not able to determine that the Agency is reconciling the reported amounts to the underlying financial documentation on a regular or cumulative basis. Additionally, it was observed that personnel activity reports were not completed for all employees as required by certain grant agreements. We also noted that no compliance review is being performed to ensure adherence to all grant requirements. Cause: There is currently no reconciliation process being maintained for each of the various grant sources. The Agency continues to improve in this area from the prior years, however, a formal reconciliation does not appear to be performed. Regarding personnel activity reports, supporting documentation is not available for all employees? actual time spent and charged to the grants. We also were not able to obtain any monitoring documentation indicating that a formal process has been developed to ensure grant compliance. Effect: Without timely reconciliations, personnel activity reports, and monitoring processes, grant expenditures can be omitted or overstated on the submitted grant reporting and other grant noncompliance could be overlooked. This could result in missed funding or noncompliance with the grant agreement which could lead to adverse conditions with the grantor. Recommendation: We recommend that the Agency develop written procedures that require all grant reports are reconciled to the internal accounting records prior to submission. This reconciliation should be presented in a clear and concise manner to enable another party to review and approve before ultimately submitted it to the grantor. This should be attainable as each grant is coded separately. Additionally, we recommend the Agency implement that all employees submit personnel activity reports to provide documentation of their time that is reimbursed by each grant. We also recommend that the Agency require a periodic review of the adherence to the various grant compliance requirements and note such a review was performed. Response: The board and management continue to gain a better understanding of the grant reconciliation process. A procedure is intended to be put in place to reconcile grant reports to the general ledger, as well as procedures to implement the collection of employee activity reports and periodic reviews with notation of adherence to various grant compliance requirements. See Corrective Action Plan.
Procedures for reconciling grant reports on a quarterly basis are in the process of being developed. This will include a report created for each grant from the accounting system by the fiscal department. This report will be available to be reviewed and signed by the director or assistant director of the agency before being submitted to the grantor. A procedure is intended to be developed to periodically monitor adherence to various grant requirements, as well as the development of documentation to support personnel activity tied to grants. The fiscal department intends to implement these by September 30, 2022. ~~ Michael S Drew Director, West Central Illinois Area Agency on Aging
2020-003
FAC accepted this audit on May 10, 2021 — management decision was due November 10, 2021.
During the course of our audit, we noted that the Agency is not performing regular reconciliations between the generalledger and the grant reports. Management is using several worksheets to determine the grant report amounts, and it isevident that the Agency is allotting adequate time to prepare the grant reporting. However, we were not able todetermine that the Agency is reconciling the reported amounts to the underlying financial documentation on a regularor cumulative basis. We also noted that no compliance review is being performed to ensure adherence to all grantrequirements.Cause:There is currently no reconciliation process being maintained for each of the various grant sources. The Agency hasmade strides in this area from the prior year due to the implementation of a new accounting system, however, a formalreconciliation does not appear to be performed. We also were not able to obtain any monitoring documentationindicating that a formal process has been developed to ensure grant compliance.Effect:Without a timely reconciliation and monitoring process, grant expenditures can be omitted or overstated on thesubmitted grant reporting and other grant noncompliance could be overlooked. This could result in missed funding ornoncompliance with the grant agreement which could lead to adverse conditions with the grantor.Recommendation:We recommend that the Agency develop written procedures that require all grant reports are reconciled to the internalaccounting records prior to submission. This reconciliation should be presented in a clear and concise manner toenable another party to review and approve before ultimately submitted it to the grantor. With the new accountingsystem, this should be much clearer than in the past as each grant is coded separately. We also recommend that theAgency require a periodic review of the adherence to the various grant compliance requirements and note such areview was performed.Response:The Agency continues to work on grant reconciliation and review as we become more familiar with the accountingsoftware. The Board is becoming more aware of the need to review the grant details.See Corrective Action Plan
Show full finding ▾Hide full finding ▴Finding 2020-003 ? Controls over Grant Reporting and Monitoring (Repeat Finding)Federal Agency: U.S. Department of Health and Human ServicesPass-through Entity: Illinois Department of AgingFederal Program: Aging Cluster (CFDA No.?s 93.044, 93.045, 93.053)Criteria:To ensure the correctness and completeness of the various required grant reporting performed by the Agency, it iscritical to have a process in place to regularly reconcile underlying financial records with the grant reports. It is alsoimperative to have monitoring procedures in place to ensure compliance to all grant requirements.Condition:During the course of our audit, we noted that the Agency is not performing regular reconciliations between the generalledger and the grant reports. Management is using several worksheets to determine the grant report amounts, and it isevident that the Agency is allotting adequate time to prepare the grant reporting. However, we were not able todetermine that the Agency is reconciling the reported amounts to the underlying financial documentation on a regularor cumulative basis. We also noted that no compliance review is being performed to ensure adherence to all grantrequirements.Cause:There is currently no reconciliation process being maintained for each of the various grant sources. The Agency hasmade strides in this area from the prior year due to the implementation of a new accounting system, however, a formalreconciliation does not appear to be performed. We also were not able to obtain any monitoring documentationindicating that a formal process has been developed to ensure grant compliance.Effect:Without a timely reconciliation and monitoring process, grant expenditures can be omitted or overstated on thesubmitted grant reporting and other grant noncompliance could be overlooked. This could result in missed funding ornoncompliance with the grant agreement which could lead to adverse conditions with the grantor.Recommendation:We recommend that the Agency develop written procedures that require all grant reports are reconciled to the internalaccounting records prior to submission. This reconciliation should be presented in a clear and concise manner toenable another party to review and approve before ultimately submitted it to the grantor. With the new accountingsystem, this should be much clearer than in the past as each grant is coded separately. We also recommend that theAgency require a periodic review of the adherence to the various grant compliance requirements and note such areview was performed.Response:The Agency continues to work on grant reconciliation and review as we become more familiar with the accountingsoftware. The Board is becoming more aware of the need to review the grant details.See Corrective Action Plan
Corrective Action PlanFinding 2020-003 - Controls over Grant Reporting and Monitoring (Repeat Finding)procedures for reconciling grant reports on a quarterly basis have be developed. This includes a report created for eachgrant from the accounting system by the fiscal department. This report is reviewed and signed by the director orassistant director of the agency before being submitted to the grantor.Periodic reviews of some grantees have been done on a regular basis. Going forward all grantees will be incorporatedinto this review process and documented accordingly.Michael S DrewDirector, West Central Illinois Area Agency on Aging
2019-003
FAC accepted this audit on September 8, 2020 — management decision was due March 8, 2021.
During the course of our audit, we noted that the Agency is not performing regular reconciliations between the general ledger and the grant reports. Management is using several worksheets to determine the grant report amounts, and it is evident that the Agency is allotting adequate time to prepare the grant reporting. However, we were not able to determine that the Agency is reconciling the reported amounts to the underlying financial documentation on a regular or cumulative basis. We also noted that no compliance review is being performed to ensure adherence to all grant requirements. Cause: There is currently no reconciliation process being maintained for each of the various grant sources. The Agency has made strides in this area from the prior year due to the implementation of a new accounting system, however, a formal reconciliation does not appear to be performed. We also were not able to obtain any monitoring documentation indicating that a formal process to ensure grant compliance is also not yet developed. Effect: Without a timely reconciliation and monitoring process, grant expenditures can be omitted or overstated on the submitted grant reporting and other grant noncompliance could be overlooked. This could result in missed funding or noncompliance with the grant agreement which could lead to adverse conditions with the grantor. Recommendation: We recommend that the Agency develop written procedures that require all grant reports are reconciled to the internal accounting records prior to submission. This reconciliation should be presented in a clear and concise manner to enable another party to review and approve before ultimately submitted it to the grantor. With the new accounting system, this should be much clearer than in the past as each grant is coded separately. We also recommend that the Agency require a periodic review of the adherence to the various grant compliance requirements and note such a review was performed. Response: See Corrective Action Plan
Show full finding ▾Hide full finding ▴Finding 2019-003 ? Controls over Grant Reporting and Monitoring (Repeat Finding) Federal Agency: U.S. Department of Health and Human Services Pass-through Entity: Illinois Department of Aging Federal Program: Aging Cluster (CFDA No.?s 93.044, 93.045, 93.053) Criteria: To ensure the correctness and completeness of the various required grant reporting performed by the Agency, it is critical to have a process in place to regularly reconcile underlying financial records with the grant reports. It is also imperative to have monitoring procedures in place to ensure compliance to all grant requirements. Condition: During the course of our audit, we noted that the Agency is not performing regular reconciliations between the general ledger and the grant reports. Management is using several worksheets to determine the grant report amounts, and it is evident that the Agency is allotting adequate time to prepare the grant reporting. However, we were not able to determine that the Agency is reconciling the reported amounts to the underlying financial documentation on a regular or cumulative basis. We also noted that no compliance review is being performed to ensure adherence to all grant requirements. Cause: There is currently no reconciliation process being maintained for each of the various grant sources. The Agency has made strides in this area from the prior year due to the implementation of a new accounting system, however, a formal reconciliation does not appear to be performed. We also were not able to obtain any monitoring documentation indicating that a formal process to ensure grant compliance is also not yet developed. Effect: Without a timely reconciliation and monitoring process, grant expenditures can be omitted or overstated on the submitted grant reporting and other grant noncompliance could be overlooked. This could result in missed funding or noncompliance with the grant agreement which could lead to adverse conditions with the grantor. Recommendation: We recommend that the Agency develop written procedures that require all grant reports are reconciled to the internal accounting records prior to submission. This reconciliation should be presented in a clear and concise manner to enable another party to review and approve before ultimately submitted it to the grantor. With the new accounting system, this should be much clearer than in the past as each grant is coded separately. We also recommend that the Agency require a periodic review of the adherence to the various grant compliance requirements and note such a review was performed. Response: See Corrective Action Plan
Corrective Action Plan Finding 2019-003 - Controls over Grant Reporting and Monitoring (Repeat Finding) Procedures for reconciling grant reports on a quarterly basis will be developed. This will include a report to be created for each grant from the accounting system by the fiscal department. This report will be reviewed and signed by the director or assistant director of the agency before being submitted to the grantor. Periodic reviews of some grantees have been done on a regular basis. Going forward all grantees will be incorporated into this review process and documented accordingly. Michael S Drew Director, West Central Illinois Area Agency on Aging
2018-006, 2018-007, 2018-008, 2018-009
FAC accepted this audit on May 22, 2019 — management decision was due November 22, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-005
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on July 24, 2018 — management decision was due January 24, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-003
FAC accepted this audit on May 21, 2017 — management decision was due November 21, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-004, 2015-007
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Illinois →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
