EIN: 362167937
UEI: WDADCEE7TYW4
Audited by: Porte Brown LLC
Oversight agency: 21 [Department of the Treasury]
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 18, 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 18, 2026 (14 days from today).
What is a management decision? →The Organization did not maintain sufficient documentation of its procurement decisions. During our testing of 25 procurement files, 3 were below the simplified acquisition threshold which require price quotations, the documentation did not evidence price quotations were received for the 3. Cause: The Organization has contracts with vendors that existed prior to the procurement guidelines. As a result, several of these contracts do not have sufficient documentation of procurement evaluations and decisions. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Questioned Costs: None Recommendation: The Organization should retain formal documentation with regard to its procurement decisions and document how the procurement decisions were made, including how these decisions align with the procurement policy. It is noted that this finding was identified in the prior year and a corrective action plan was put in place by the end of the fiscal year however, this current year finding addresses the period of time prior to the implementation of that corrective action plan. Management's Response: We agree with this finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR 200.320 details various methods of procurement to be followed based on the intended dollar value and nature of the contract. While the specific required documentation may vary based on each of the various methods, all mandate specific documentation concerning procurement decisions. Condition: The Organization did not maintain sufficient documentation of its procurement decisions. During our testing of 25 procurement files, 3 were below the simplified acquisition threshold which require price quotations, the documentation did not evidence price quotations were received for the 3. Cause: The Organization has contracts with vendors that existed prior to the procurement guidelines. As a result, several of these contracts do not have sufficient documentation of procurement evaluations and decisions. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Questioned Costs: None Recommendation: The Organization should retain formal documentation with regard to its procurement decisions and document how the procurement decisions were made, including how these decisions align with the procurement policy. It is noted that this finding was identified in the prior year and a corrective action plan was put in place by the end of the fiscal year however, this current year finding addresses the period of time prior to the implementation of that corrective action plan. Management's Response: We agree with this finding. See corrective action plan.
Procurement policies and procedures were being updated to include clearer direction for documenting purchases, including a strengthened retention policy for procurement documentation. This was implemented at year end but was not present for the transactions during the year.
2024-001
FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
The Organization did not maintain sufficient documentation of its procurement decisions. Cause: The Organization has contracts with vendors that existed prior ot the procurement guidelines. As a result, several of these contracts do not have sufficient documentation of procurement evaluations and decisions. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions and document how the procurement decisions were made, including how these decisions align with the procurement policy. Management's Response: We agree with this finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: OMB Uniform Guidance §200.320 details various methods of procurement to be followed based on the intended dollar value and nature of the contract. While the specific required documentation may vary based on each of the various methods, all mandate specific documentation concerning procurement decisions. Condition: The Organization did not maintain sufficient documentation of its procurement decisions. Cause: The Organization has contracts with vendors that existed prior ot the procurement guidelines. As a result, several of these contracts do not have sufficient documentation of procurement evaluations and decisions. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions and document how the procurement decisions were made, including how these decisions align with the procurement policy. Management's Response: We agree with this finding. See corrective action plan.
Condition: The Organization did not maintain sufficient documentation of its procurement decisions. Corrective Action Plan: Procurement policies and procedures are being updated to include clearer direction for documenting purchases, including a strengthened retention policy for procurement documentation. Anticipated Completion Date: June 30, 2025 Responsible Individual: Khalid Qazi, CFO
FAC accepted this audit on May 2, 2024 — management decision was due November 2, 2024.
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.
Show full finding ▾Hide full finding ▴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.
Identifying Number: 2023-002 Finding: Participant Eligibility Corrective Action Taken or Planned: Procedures have been updated to include procedures and internal controls to maintain supporting documentation and ensure the existence and completeness of the participant population. Anticipated Implementation and Responsible Official: April 30, 2024, Suresh Sharma, Chief Financial Officer
During our testing, 4 of the 8 expenses selected were unsupported by general ledger allocation of the expenses. The amount charged to the grant appeared to be an allocable percentage based on the budgeted amount however, the actual expenses that were incurred were not allocated out to the program in alignment with that budgeted amount. Cause: Due to turnover in program management adequate allocation of these expenses were not reconciled. Effect:The Organization must be able to demonstrate the expenses allocated to the grant on the vouchers is supported in its allocation in the general ledger to ensure proper allocation and avoidance of duplication of funding requests for the same amounts. Questioned Costs: The total of the allocated epxense transactions of $1,667 were not allocated in the general ledger system to the applicable program. Recommendation: We recommend that the Organization implement procedures and internal controls for regular review of the general ledger of their programs and reconcile to the vouchers prior to submission to the granting agency. Management's Response: We agree with this finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR 200.405 maintains that costs which are allocable to more than one program be allocated based on the proportional benefit or as determined on any reasonable documented basis. Condition: During our testing, 4 of the 8 expenses selected were unsupported by general ledger allocation of the expenses. The amount charged to the grant appeared to be an allocable percentage based on the budgeted amount however, the actual expenses that were incurred were not allocated out to the program in alignment with that budgeted amount. Cause: Due to turnover in program management adequate allocation of these expenses were not reconciled. Effect:The Organization must be able to demonstrate the expenses allocated to the grant on the vouchers is supported in its allocation in the general ledger to ensure proper allocation and avoidance of duplication of funding requests for the same amounts. Questioned Costs: The total of the allocated epxense transactions of $1,667 were not allocated in the general ledger system to the applicable program. Recommendation: We recommend that the Organization implement procedures and internal controls for regular review of the general ledger of their programs and reconcile to the vouchers prior to submission to the granting agency. Management's Response: We agree with this finding. See corrective action plan.
Identifying Number: 2023-003 Finding: Allowable Costs Corrective Action Taken or Planned: Procedures have been updated to include procedures and internal controls for regular review of the general ledger of their programs and reconcile to the vouchers prior to submission to the granting agency. Anticipated Implementation and Responsible Official: April 30, 2024, Suresh Sharma, Chief Financial Officer
On the original SEFA provided for the audit, the total federal expenditures reflected on the SEFA were inaccurate with excess amounts for some programs and the programs 21.027 and 10.561 were omitted on the initial SEFA report. This resulted in a restatement of the SEFA. Cause: Due to staff turnover, staff was unfamiliar with the specifics of the grant. Effect: SEFA was inaccurate. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR 200.510(b) requires the auditee to prepare a schedule of federal awards (SEFA) that must contain federal awards expended during the period. Condition: On the original SEFA provided for the audit, the total federal expenditures reflected on the SEFA were inaccurate with excess amounts for some programs and the programs 21.027 and 10.561 were omitted on the initial SEFA report. This resulted in a restatement of the SEFA. Cause: Due to staff turnover, staff was unfamiliar with the specifics of the grant. Effect: SEFA was inaccurate. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Identifying Number: 2023-004 Finding: SEFA Reporting Corrective Action Taken or Planned: Procedures have been updated to include procedures and internal controls for regular review of the general ledger of their programs and reconcile to the vouchers prior to submission to the granting agency. Anticipated Implementation and Responsible Official: June 30, 2024, Suresh Sharma, Chief Financial Officer
2022-012
UCAN’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: Inaccuracies of the SEFA resulted in delays in completion of the Single Audit and data collection form filing. Effect: Late filing will result in UCAN not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2024. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the fiscal year. Condition: UCAN’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: Inaccuracies of the SEFA resulted in delays in completion of the Single Audit and data collection form filing. Effect: Late filing will result in UCAN not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2024. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Identifying Number: 2023-005 Finding: Data Collection Form Filing Corrective Action Taken or Planned: Procedures have been updated to include procedures and internal controls for regular review of the general ledger of their programs and reconcile to the vouchers prior to submission to the granting agency. Anticipated Implementation and Responsible Official: June 30, 2024, Suresh Sharma, Chief Financial Officer
2022-013
FAC accepted this audit on July 13, 2023 — management decision was due January 13, 2024.
One employee?s salary was applied twice in the same reporting period. One employee?s expenditure was applied at an amount that was greater than the individual?s payroll support provided. Cause: Due to turnover in upper financial management, program oversight was not performed timely. Effect: Unallowable costs were submitted for reimbursement causing UCAN to be out of compliance with grant agreement budget Section C. Questioned costs: There was $1,458 in payroll applied twice in the same period and $500 in payroll expenses applied more than payroll support. Questioned costs totaled $3,585. Context: Out of 60 selections, one employee?s salary was applied twice in the same reporting period and one employee?s payroll expenditure was submitted for reimbursement at a higher amount than allowable per grant agreement. Recommendation: We recommend that management strengthen their internal controls over the salary amounts being charged to the program. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Show full finding ▾Hide full finding ▴Finding 2022-007: Unallowable cost-salary allocation Repeat Finding Yes (2021-008) 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: Section C of the grant agreement budget from Illinois Criminal Justice Information Authority indicates approved individuals and positions with their approved salary allocation percentages. 2 CFR 200.430 requires that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: One employee?s salary was applied twice in the same reporting period. One employee?s expenditure was applied at an amount that was greater than the individual?s payroll support provided. Cause: Due to turnover in upper financial management, program oversight was not performed timely. Effect: Unallowable costs were submitted for reimbursement causing UCAN to be out of compliance with grant agreement budget Section C. Questioned costs: There was $1,458 in payroll applied twice in the same period and $500 in payroll expenses applied more than payroll support. Questioned costs totaled $3,585. Context: Out of 60 selections, one employee?s salary was applied twice in the same reporting period and one employee?s payroll expenditure was submitted for reimbursement at a higher amount than allowable per grant agreement. Recommendation: We recommend that management strengthen their internal controls over the salary amounts being charged to the program. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Identifying Number: 2022-007 Finding: Unallowable cost-salary allocation Corrective Actions Taken or Planned: UCAN agrees with this finding and is committed to strengthening internal controls to ensure that amounts are properly reported to the funder. We believe that significant turnover in the finance department led to this deficiency, so we are actively documenting procedures and cross-training employees. All vouchers will also go through a review process before they are sent to the funder. This is a repeat finding, with the original corrective action plan to be completed before June 30, 2023. We do believe that corrective actions that have been taken have resolved this issue. Contact person is Kimberly Parish, Chief Financial Officer and she can be reached at kim.parish@ucanchicago.org.
2021-008
There were two employees designated as spending 100% of their time on the grant who did not complete their 100% Time Certificates. There were also seven employees allocated at less than 100% to the grant who did not complete any Personnel Activity Reports during the fiscal year. Of the Personnel Activity Reports that we were able to review, all were completed significantly after the fact rather than during the grant period tested. Cause: Due to turnover in program staffing, program oversight was not performed timely. Effect: Unallowable costs were submitted for reimbursement causing UCAN to be in noncompliance with Article 23 of the grant agreement. Questioned costs: We are unable to determine if the two employees allocated 100% to the grant actually worked 100% of their time on the funded program. These five selections resulted in $7,832 of questioned cost, based on the portion of the salary we tested. For the seven employees allocated at less than 100% to the grant, we are unable to determine the amount of time that the employees worked on the funded program, therefore 11 selections resulted in questioned costs of $13,395, representing the amount tested. In total, the questioned costs are $21,227. Context: Out of 12 employees tested who were allocated 100% to the grant, there were two employees where a self-certification was not completed during the year. This represented 2 out of 42 transactions tested. Out of 10 employees tested who were allocated to the grant at less than 100%, there were seven employees where a Personnel Activity Report was not completed during the year. Of the 18 transactions tested where personnel charged less than 100% to the grant, 11 of the Personnel Activity Reports were not prepared. Recommendation: We recommend that management improve internal controls for identifying and communicating compliance requirements per the grant agreement. Further, we recommend that management implement an internal control activity to verify that all employees charging 100% of their time to the funded program complete a self-certification on a semi-annual basis and that all employees charging less than 100% of their time to the funded program complete a Personnel Activity Report. All Personnel Activity Reports should be completed and reviewed timely. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Show full finding ▾Hide full finding ▴Finding 2022-008: Unallowable cost?salary certification and personnel activity reports Repeat Finding Yes (2021-009) 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 Award# 220040: June 1, 2022 ? November 30, 2023 Criteria: Article 23 of the Illinois Criminal Justice Information Authority grant agreement states that personnel who spend 100% of their time on the funded program must certify on a semi-annual basis. Additionally, Article 23 of the Illinois Criminal Justice Information Authority grant agreement states that personnel who spend less than 100% of their time on the funded program must maintain Personnel Activity Reports (PAR) that accurately reflects the time the employee spends performing the program and any other duties. 2 CFR 200.430 requires that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: There were two employees designated as spending 100% of their time on the grant who did not complete their 100% Time Certificates. There were also seven employees allocated at less than 100% to the grant who did not complete any Personnel Activity Reports during the fiscal year. Of the Personnel Activity Reports that we were able to review, all were completed significantly after the fact rather than during the grant period tested. Cause: Due to turnover in program staffing, program oversight was not performed timely. Effect: Unallowable costs were submitted for reimbursement causing UCAN to be in noncompliance with Article 23 of the grant agreement. Questioned costs: We are unable to determine if the two employees allocated 100% to the grant actually worked 100% of their time on the funded program. These five selections resulted in $7,832 of questioned cost, based on the portion of the salary we tested. For the seven employees allocated at less than 100% to the grant, we are unable to determine the amount of time that the employees worked on the funded program, therefore 11 selections resulted in questioned costs of $13,395, representing the amount tested. In total, the questioned costs are $21,227. Context: Out of 12 employees tested who were allocated 100% to the grant, there were two employees where a self-certification was not completed during the year. This represented 2 out of 42 transactions tested. Out of 10 employees tested who were allocated to the grant at less than 100%, there were seven employees where a Personnel Activity Report was not completed during the year. Of the 18 transactions tested where personnel charged less than 100% to the grant, 11 of the Personnel Activity Reports were not prepared. Recommendation: We recommend that management improve internal controls for identifying and communicating compliance requirements per the grant agreement. Further, we recommend that management implement an internal control activity to verify that all employees charging 100% of their time to the funded program complete a self-certification on a semi-annual basis and that all employees charging less than 100% of their time to the funded program complete a Personnel Activity Report. All Personnel Activity Reports should be completed and reviewed timely. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Identifying Number: 2022-008 Finding: Unallowable cost ? salary certification and personnel activity reports Corrective Actions Taken or Planned: UCAN agrees with this finding and believes the turnover in personnel affected this area as there was a misunderstanding on what was required. Employees in leadership positions have been trained on what is required and are ensuring that all staff certifications are being gathered monthly. This is a repeat finding, with the original corrective action plan to be completed before December 31, 2022. We do believe that corrective actions that have been taken have resolved this issue. Contact person is Kimberly Parish, Chief Financial Officer and she can be reached at kim.parish@ucanchicago.org.
2021-009
There were 22 instances of expenses that were submitted for reimbursement that fell outside the allowable grant period . Cause: Due to turnover in upper financial management, program oversight was not performed timely. Effect: Costs submitted for reimbursement outside of the allowable grant period are considered unallowable under Article 1.4. Questioned costs: The total expenditures requested for reimbursement outside the period of performance was $8,686. Context: Out of 120 selections, there were 22 selections that were charged to the grant outside the grant period, all of which were payroll costs. Recommendation: We recommend that management review the period of performance of the grant agreement in conjunction with the review of each expense to ensure that the expense occurred during the allowed grant period. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Show full finding ▾Hide full finding ▴Finding 2022-009: Period of Performance: payroll costs Repeat Finding Yes (2021-007) Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 220040: June 1, 2022 ? November 30, 2023 Criteria: Article 1.4 of the Illinois Criminal Justice Information Authority grant agreement states that the term of the agreement is determined as the period between June 1, 2022 to November 30, 2023 for grant #220040. CFR 200.403 requires that costs must be incurred during the grant period of the Federal award. Condition: There were 22 instances of expenses that were submitted for reimbursement that fell outside the allowable grant period . Cause: Due to turnover in upper financial management, program oversight was not performed timely. Effect: Costs submitted for reimbursement outside of the allowable grant period are considered unallowable under Article 1.4. Questioned costs: The total expenditures requested for reimbursement outside the period of performance was $8,686. Context: Out of 120 selections, there were 22 selections that were charged to the grant outside the grant period, all of which were payroll costs. Recommendation: We recommend that management review the period of performance of the grant agreement in conjunction with the review of each expense to ensure that the expense occurred during the allowed grant period. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Identifying Number: 2022-009 Finding: Period of Performance: payroll costs Corrective Actions Taken or Planned: UCAN agrees with this finding and is committed to strengthening internal controls to ensure that amounts are properly recorded and reported. UCAN has already taken steps to insure that items are billed in the period incurred and only items that fall into the grant period are billed. We believe that significant turnover in the finance department led to this deficiency, so we are actively documenting procedures and cross-training employees, so we always have coverage. All vouchers will also go through a review process before they are sent to the funder. This is a repeat finding, with the original corrective action plan to be completed before June 30, 2023. We do believe that corrective actions that have been taken have resolved this issue. Contact person is Kimberly Parish, Chief Financial Officer and she can be reached at kim.parish@ucanchicago.org.
2021-007
Certain financial and performance reports were either filed late or we were not able to determine the timeliness of the submissions. Cause: Due to turnover in both financial management and program management, program oversight was not performed timely. Effect: UCAN is not in compliance with Article 6.3 and 6.4 of the grant agreement. Questioned costs: None Context: Out of 12 financial monthly reports tested, five of the financial reports were filed late. RSM could not determine whether the remaining seven financial reports were filed on time, as UCAN was unable to provide any support that the reports were submitted on time. Out of four performance reports selected to test, UCAN could not provide any support that any of the reports were filed on time. Out of two close-out reports, the financial report was filed late and it was not possible to determine when the performance close-out report had been filed. Recommendation: We recommend that management implement a process to verify that all reports are reviewed and submitted within the required timelines set by the funding agency. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Show full finding ▾Hide full finding ▴Finding 2022-010: Reporting?financial and performance reports Repeat Finding Yes (2021-010) 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 Award# 220040: June 1, 2022 ? November 30, 2023 Criteria: Article 6.3 and 6.4 of the Illinois Criminal Justice Information Authority grant agreement states that financial and performance reports are to be submitted within 15 days after quarter-end for quarterly reports, 15 days after month-end for monthly reports and 30 days after grant agreement close period. Condition: Certain financial and performance reports were either filed late or we were not able to determine the timeliness of the submissions. Cause: Due to turnover in both financial management and program management, program oversight was not performed timely. Effect: UCAN is not in compliance with Article 6.3 and 6.4 of the grant agreement. Questioned costs: None Context: Out of 12 financial monthly reports tested, five of the financial reports were filed late. RSM could not determine whether the remaining seven financial reports were filed on time, as UCAN was unable to provide any support that the reports were submitted on time. Out of four performance reports selected to test, UCAN could not provide any support that any of the reports were filed on time. Out of two close-out reports, the financial report was filed late and it was not possible to determine when the performance close-out report had been filed. Recommendation: We recommend that management implement a process to verify that all reports are reviewed and submitted within the required timelines set by the funding agency. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Identifying Number: 2022-010 Finding: Reporting- Financial and performance reports Corrective Actions Taken or Planned: UCAN agrees with this finding and believes that turnover in program and financial staff caused these delays. New staff is being trained with the funders to ensure we have a good schedule of due dates and a good understanding of when reports and other items are due. This is a repeat finding, with the original corrective action plan to be completed before June 30, 2023. We do believe that corrective actions that have been taken have resolved this issue. Contact person is Kimberly Parish, Chief Financial Officer and she can be reached at kim.parish@ucanchicago.org.
2021-010
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.
Show full finding ▾Hide full finding ▴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.
Identifying Number: 2022-011 Finding: Matching, Level of Effort, Earmarking Corrective Actions Taken or Planned: UCAN agrees with this finding and is committed to training staff and documenting processes. Every member of the finance team will undergo extensive training in grant vouchering and match reporting. Staff turnover in the finance department caused the incorrect reporting of the match dollars, and the lack of sufficient review. Implementation will be planned for completion before June 30, 2024. Contact person is Kimberly Parish, Chief Financial Officer.
On the original SEFA provided for our audit, the total federal expenditures reflected on the SEFA was shown in the amount significantly higher than actual federal expenditures incurred for the year resulting in restatement of the SEFA. Cause: Due to staff turnover, staff was unfamiliar with the specifics of the grant. Effect: SEFA was overstated. Questioned costs: None Context: On the original SEFA provided to us for our audit, the total federal expenditures reflected on the SEFA were shown in the amount of $1,962,974. As a result of the audit the total reported on the schedule of federal expenditures was decreased down to $1,698,013. The largest impact to this decrease related to the major program, which accounted for $245,275 of the decrease, with the remaining programs having significantly lesser impact. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Show full finding ▾Hide full finding ▴Finding 2022-012: SEFA reporting Repeat Finding Yes (2021-011) 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 Award# 220040: June 1, 2022 ? November 30, 2023 Criteria: 2 CFR 200.510(b) requires the auditee to prepare a schedule of federal awards (SEFA) that must contain federal awards expended during the period. Condition: On the original SEFA provided for our audit, the total federal expenditures reflected on the SEFA was shown in the amount significantly higher than actual federal expenditures incurred for the year resulting in restatement of the SEFA. Cause: Due to staff turnover, staff was unfamiliar with the specifics of the grant. Effect: SEFA was overstated. Questioned costs: None Context: On the original SEFA provided to us for our audit, the total federal expenditures reflected on the SEFA were shown in the amount of $1,962,974. As a result of the audit the total reported on the schedule of federal expenditures was decreased down to $1,698,013. The largest impact to this decrease related to the major program, which accounted for $245,275 of the decrease, with the remaining programs having significantly lesser impact. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Identifying Number: 2022-012 Finding: SEFA Reporting Corrective Actions Taken or Planned: UCAN agrees with this finding and agrees this was directly due to the turnover in the finance team and staffing challenges. The finance team will undergo additional training in federal grant requirements and SEFA reporting. This is a repeat finding, with the original corrective action plan to be completed before March 31, 2023. We do believe that corrective actions that have been taken have resolved this issue. Contact person is Kimberly Parish, Chief Financial Officer and she can be reached at kim.parish@ucanchicago.org.
2021-011
UCAN?s data collection form for the year ended June 30, 2022 will be filed after the March 30, 2023 nine month deadline, making it a late filing. Cause: Delays in both Financial Statement Audit and Single Audit preparation caused delays in data collection form filing. Effect: Late filing will result in UCAN not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2023. Questioned costs: None Context: None Recommendation: We recommend that UCAN implement processes and controls to allow for a more timely audit. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Show full finding ▾Hide full finding ▴Finding 2022-013: Data collection form filing Repeat Finding Yes (2021-012) 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 Award# 220040: June 1, 2022 ? November 30, 2023 Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period. Condition: UCAN?s data collection form for the year ended June 30, 2022 will be filed after the March 30, 2023 nine month deadline, making it a late filing. Cause: Delays in both Financial Statement Audit and Single Audit preparation caused delays in data collection form filing. Effect: Late filing will result in UCAN not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2023. Questioned costs: None Context: None Recommendation: We recommend that UCAN implement processes and controls to allow for a more timely audit. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Identifying Number: 2022-013 Finding: Data Collection Form Filing Corrective Actions Taken or Planned: UCAN agrees with this finding and agrees this was directly due to the turnover in the finance team and staffing challenges. The finance team will undergo additional training in federal grant requirements and SEFA reporting. Implementation will be planned for completion before March 31, 2024. Contact person is Kimberly Parish, Chief Financial Officer and she can be reached at kim.parish@ucanchicago.org.
2021-012
FAC accepted this audit on November 27, 2022 — management decision was due May 27, 2023.
There were 7 instances of expenses that were submitted for reimbursement that fell outside the allowable grant period. Cause: Due to turnover in upper finance management, program oversight was not performed timely. Effect: Costs submitted for reimbursement outside of the allowable grant period are considered unallowable under Article 1.4. Questioned costs: The total expenditures requested for reimbursement outside the period of performance was $160.92. Context: Out of 60 selections, there were 7 selections that were charged to the grant outside the grant period, all of which were payroll costs. Recommendation: We recommend that management review the period of performance of the grant agreement in conjunction with the review of each expense to ensure that the expense occurred during the allowed grant period. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Show full finding ▾Hide full finding ▴Finding 2021-007: Period of Performance- payroll costs 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# 218190: June 1, 2019 ? November 30, 2020 Award# 219040: March 23, 2021 ? November 30, 2021 Criteria: Article 1.4 of the Illinois Criminal Justice Information Authority grant agreement states that the term of the agreement is determined as the period between June 1, 2019 and November 30, 2020 for grant #218190 and March 23, 2021 to November 30, 2021 for grant # 219040. Condition: There were 7 instances of expenses that were submitted for reimbursement that fell outside the allowable grant period. Cause: Due to turnover in upper finance management, program oversight was not performed timely. Effect: Costs submitted for reimbursement outside of the allowable grant period are considered unallowable under Article 1.4. Questioned costs: The total expenditures requested for reimbursement outside the period of performance was $160.92. Context: Out of 60 selections, there were 7 selections that were charged to the grant outside the grant period, all of which were payroll costs. Recommendation: We recommend that management review the period of performance of the grant agreement in conjunction with the review of each expense to ensure that the expense occurred during the allowed grant period. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Identifying Number: 2021-007 Finding: Period of Performance- payroll costs Corrective Actions Taken or Planned: UCAN agrees with this finding and is committed to strengthening internal controls to ensure that amounts are properly recorded and reported. UCAN has already taken steps to insure that items are billed in the period incurred and only items that fall into the grant period are billed. We believe that significant turnover in the finance department led to this deficiency, so we are actively documenting procedures and cross-training employees, so we always have coverage. All vouchers will also go through a review process before they are sent to the funder. Implementation will be planned for completion before June 30, 2023. Contact person is Kimberly Parish, Chief Financial Officer, who can be reached at kim.parish@ucanchicago.org.
There were two employees whose allocation percentage was inappropriately applied resulting in $1,346.51 of over-expenditure. Cause: Due to turnover in upper finance management, program oversight was not performed timely. Effect: Unallowable costs were submitted for reimbursement causing UCAN to be in noncompliance with grant agreement budget Section C. Questioned costs: There was $1,346.51 of payroll expenses charged to the grant which was in excess of the approved salary allocation percentages. Context: Out of 60 selections, there were 4 selections (pertaining to two employees) where salaries allocated were over the approved salary percentages in the grant. Recommendation: We recommend that management strengthen their internal controls over the salary amounts being charged to the program and compare to the approved budgeted amounts. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Show full finding ▾Hide full finding ▴Finding 2021-008: Unallowable cost-salary allocation 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# 218190: June 1, 2019 ? November 30, 2020 Award# 219040: March 23, 2021 ? November 30, 2021 Criteria: Section C of the grant agreement budget from Illinois Criminal Justice Information Authority indicates approved individuals and positions with their approved salary allocation percentages. Condition: There were two employees whose allocation percentage was inappropriately applied resulting in $1,346.51 of over-expenditure. Cause: Due to turnover in upper finance management, program oversight was not performed timely. Effect: Unallowable costs were submitted for reimbursement causing UCAN to be in noncompliance with grant agreement budget Section C. Questioned costs: There was $1,346.51 of payroll expenses charged to the grant which was in excess of the approved salary allocation percentages. Context: Out of 60 selections, there were 4 selections (pertaining to two employees) where salaries allocated were over the approved salary percentages in the grant. Recommendation: We recommend that management strengthen their internal controls over the salary amounts being charged to the program and compare to the approved budgeted amounts. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Identifying Number: 2021-008 Finding: Unallowable cost- salary allocation Corrective Actions Taken or Planned: UCAN agrees with this finding and is committed to better communication with the program teams to ensure that we always have good personnel allocations. The finance team is going through a thorough review of all personnel working in grant funded positions to ensure allocation percentages match the grant budgets. Going forward, grant budget revisions will be done when a change of personnel warrants a change in allocation percentage. Implementation will be planned for completion before June 30, 2023. Contact person is Kimberly Parish, Chief Financial Officer, who can be reached at kim.parish@ucanchicago.org.
There was one employee designated as spending 100% of their time on the grant who did not complete their self-certification. There was also one employee allocated at less than 100% to the grant who did not complete any Personnel Activity Reports during the fiscal year. Of the Personnel Activity Reports that we were able to review, all were completed significantly after the fact (during the audit) rather than during the grant period tested. Cause: There was turnover in both the program management and upper finance management. As such, there was no control structure in place to identify the time and effort reporting as compliance requirements in the grant, and no mechanism to communicate those requirements to individuals charged with ensuring compliance. Effect: Unallowable costs were submitted for reimbursement causing UCAN to be in noncompliance Article 23 of the grant agreement. Questioned costs: We are unable to determine if the employee allocated 100% to the grant actually worked 100% of their time on the funded program, therefore $1,279 is the amount of questioned cost, based on the portion of the salary we tested. For the employee allocated at less than 100% to the grant, we are unable to determine the amount of time that the employee worked on the funded program, therefore questioned costs are $8,812, representing the amount tested. In total, the questioned costs are $10,091. Context: Out of 16 employees tested who were allocated 100% to the grant, there was 1 employee where a self-certification was not completed during the year. This represented 1 out of 41 transactions tested. Out of 5 employees tested who were allocated to the grant at less than 100%, there was 1 employee where a Personnel Activity Report was not completed during the year. Of the 19 transactions tested where personnel charged less than 100% to the grant, none of the Personnel Activity Reports were prepared timely. Recommendation: We recommend that management establish internal controls for identifying and communicating compliance requirements per the grant agreement. Further, we recommend that management implement an internal control activity to verify that all employees charging 100% of their time to the funded program complete a self-certification on a semi-annual basis and that all employees charging less than 100% of their time to the funded program complete a Personnel Activity Report. All Personnel Activity Reports should be completed and reviewed timely. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Show full finding ▾Hide full finding ▴Finding 2021-009: Unallowable cost ? salary certification and personnel activity reports 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# 218190: June 1, 2019 ? November 30, 2020 Award# 219040: March 23, 2021 ? November 30, 2021 Criteria: Article 23 of the Illinois Criminal Justice Information Authority grant agreement states that personnel who spend 100% of their time on the funded program must certify on a semi-annual basis. Additionally, Article 23 of the Illinois Criminal Justice Information Authority grant agreement states that personnel who spend less than 100% of their time on the funded program must maintain Personnel Activity Reports (PAR) that accurately reflects the time the employee spends performing the program and any other duties. Condition: There was one employee designated as spending 100% of their time on the grant who did not complete their self-certification. There was also one employee allocated at less than 100% to the grant who did not complete any Personnel Activity Reports during the fiscal year. Of the Personnel Activity Reports that we were able to review, all were completed significantly after the fact (during the audit) rather than during the grant period tested. Cause: There was turnover in both the program management and upper finance management. As such, there was no control structure in place to identify the time and effort reporting as compliance requirements in the grant, and no mechanism to communicate those requirements to individuals charged with ensuring compliance. Effect: Unallowable costs were submitted for reimbursement causing UCAN to be in noncompliance Article 23 of the grant agreement. Questioned costs: We are unable to determine if the employee allocated 100% to the grant actually worked 100% of their time on the funded program, therefore $1,279 is the amount of questioned cost, based on the portion of the salary we tested. For the employee allocated at less than 100% to the grant, we are unable to determine the amount of time that the employee worked on the funded program, therefore questioned costs are $8,812, representing the amount tested. In total, the questioned costs are $10,091. Context: Out of 16 employees tested who were allocated 100% to the grant, there was 1 employee where a self-certification was not completed during the year. This represented 1 out of 41 transactions tested. Out of 5 employees tested who were allocated to the grant at less than 100%, there was 1 employee where a Personnel Activity Report was not completed during the year. Of the 19 transactions tested where personnel charged less than 100% to the grant, none of the Personnel Activity Reports were prepared timely. Recommendation: We recommend that management establish internal controls for identifying and communicating compliance requirements per the grant agreement. Further, we recommend that management implement an internal control activity to verify that all employees charging 100% of their time to the funded program complete a self-certification on a semi-annual basis and that all employees charging less than 100% of their time to the funded program complete a Personnel Activity Report. All Personnel Activity Reports should be completed and reviewed timely. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Identifying Number: 2021-009 Finding: Unallowable cost- salary certification and personnel activity reports Corrective Actions Taken or Planned: UCAN agrees with this finding and believes the turnover in personnel affected this area as there was misunderstanding on what was required. Employees in leadership positions have been trained on what is required and are ensuring that all staff certifications are being gathered monthly. Implementation will be planned for completion before December 31, 2022. Contact person is Kimberly Parish, Chief Financial Officer, who can be reached at kim.parish@ucanchicago.org.
The financial and performance reports were either filed late or not at all by UCAN during the required reporting period. Cause: Due to turnover in upper finance management, program oversight was not performed timely. Effect: UCAN is not in compliance with Article 6.3 and 6.4 of the grant agreement. Questioned costs: None Context: Out of 8 financial reports tested, one of the reports was submitted after the required due date. We could not determine whether the other 7 reports were filed late, as UCAN was unable to provide any support that the reports were submitted or filed. Out of 4 performance reports selected to test, UCAN could not provide any support that any of the reports were filed. Recommendation: We recommend that management implement a process to verify that all reports are reviewed and submitted within the required timelines set by the funding agency. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Show full finding ▾Hide full finding ▴Finding 2021-010: Reporting-Financial and performance reports 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# 218190: June 1, 2019 ? November 30, 2020 Award# 219040: March 23, 2021 ? November 30, 2021 Criteria: Article 6.3 and 6.4 of the Illinois Criminal Justice Information Authority grant agreement states that financial and performance reports are to be submitted within 15 days after quarter-end for quarterly reports and 30 days after grant agreement close period. Condition: The financial and performance reports were either filed late or not at all by UCAN during the required reporting period. Cause: Due to turnover in upper finance management, program oversight was not performed timely. Effect: UCAN is not in compliance with Article 6.3 and 6.4 of the grant agreement. Questioned costs: None Context: Out of 8 financial reports tested, one of the reports was submitted after the required due date. We could not determine whether the other 7 reports were filed late, as UCAN was unable to provide any support that the reports were submitted or filed. Out of 4 performance reports selected to test, UCAN could not provide any support that any of the reports were filed. Recommendation: We recommend that management implement a process to verify that all reports are reviewed and submitted within the required timelines set by the funding agency. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Identifying Number: 2021-010 Finding: Reporting- Financial and performance reports Corrective Actions Taken or Planned: UCAN agrees with this finding and believes that turnover in program and financial staff caused these delays. New staff is being trained with the funders to ensure we have a good schedule of due dates and a good understanding of when reports and other items are due. We are also cross-training employees so others in the department can pick up the work if needed. Implementation will be planned for completion before June 30, 2023. Contact person is Kimberly Parish, Chief Financial Officer, who can be reached at kim.parish@ucanchicago.org.
See financial statement finding 2021-006. Cause: See financial statement finding 2021-006. Effect: See financial statement finding 2021-006. Questioned costs: None Context: On the original SEFA provided to us for our audit, the expenditures reflected the total program cost center for the major program of $967,390 rather than only the amounts reimbursable under federal awards of $560,833 (i.e., the SEFA contained costs that did not represent federal expenditures of $406,557.) In addition, management later identified an additional program that was originally excluded from the SEFA which totaled $702,092. Recommendation: See financial statement finding 2021-006. Views of responsible officials: Management agrees with this finding. Please see corrective action plan for finding 2021-006.
Show full finding ▾Hide full finding ▴Finding 2021-011: SEFA reporting 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# 218190: June 1, 2019 ? November 30, 2020 Award# 219040: March 23, 2021 ? November 30, 2021 Criteria: 2 CFR 200.510(b) requires the auditee to prepare a schedule of federal awards (SEFA) that must contain federal awards expended during the period. Condition: See financial statement finding 2021-006. Cause: See financial statement finding 2021-006. Effect: See financial statement finding 2021-006. Questioned costs: None Context: On the original SEFA provided to us for our audit, the expenditures reflected the total program cost center for the major program of $967,390 rather than only the amounts reimbursable under federal awards of $560,833 (i.e., the SEFA contained costs that did not represent federal expenditures of $406,557.) In addition, management later identified an additional program that was originally excluded from the SEFA which totaled $702,092. Recommendation: See financial statement finding 2021-006. Views of responsible officials: Management agrees with this finding. Please see corrective action plan for finding 2021-006.
Identifying Number: 2021-011 Finding: SEFA reporting Corrective Actions Taken or Planned: See financial statement finding 2021-06 Corrective Action Plan.
UCAN?s data collection form for the year ended June 30, 2021 will be filed after the September 30, 2022 deadline, making it a late filing. Cause: Turnover in upper finance management caused the audit to be delayed. Effect: Late filing will result in UCAN not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2022. Questioned costs: None Context: None Recommendation: We recommend that UCAN implement processes and controls to allow for a more timely audit. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Show full finding ▾Hide full finding ▴Finding 2021-012: Data collection form filing 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# 218190: June 1, 2019 ? November 30, 2020 Award# 219040: March 23, 2021 ? November 30, 2021 Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period. OMB M-21-20, Appendix 3, item 9 provided an additional extension of six months through September 30, 2022. Condition: UCAN?s data collection form for the year ended June 30, 2021 will be filed after the September 30, 2022 deadline, making it a late filing. Cause: Turnover in upper finance management caused the audit to be delayed. Effect: Late filing will result in UCAN not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2022. Questioned costs: None Context: None Recommendation: We recommend that UCAN implement processes and controls to allow for a more timely audit. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Identifying Number: 2021-012 Finding: Data collection form filing Corrective Actions Taken or Planned: UCAN agrees with this finding and agrees this was directly due to the turnover in the finance team and staffing challenges. The finance team is fully staffed and is centered by a team that has been with UCAN over a year now. We do not believe we will have this issue moving forward. Implementation will be planned for completion before March 31, 2023. Contact person is Kimberly Parish, Chief Financial Officer, who can be reached at kim.parish@ucanchicago.org.
FAC accepted this audit on February 13, 2021 — management decision was due August 13, 2021.
Travel costs within the grant budget were $11,497, while actual expenditures in that category were $21,064. The total over-spending of $9,567 was $8,417 higher than the allowed deviation of $1,150. A budget revision should have been requested but was not. Cause: Management did not adequately monitor the travel expense submissions against the program budget. UCAN?s internal controls failed to identify the need for a budget revision. Effect: Costs in excess of the allowed budget for travel expenses were submitted without the necessary budget submission, causing UCAN to be in noncompliance with Article 6 of the grant agreement. Questioned costs: The total expenditures for travel costs exceeded the budget by $9,567; however, 10% of the budget line or $1,150 of that amount is allowed under Article 6.3. As such, total travel costs of $8,417 represent questioned costs. Context: Our audit procedures did not identify any other lines that exceeded the program budget. Overspending in the travel line item appears to have been an isolated incident. The total questioned costs of $8,417 represents less than 1% of the total program spending during fiscal year 2020 and less than 0.6% of the total program budget. Recommendation: We recommend that management review the budget in conjunction with each quarterly submission and enhance their internal controls related to compliance with program budget requirements. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Show full finding ▾Hide full finding ▴Section III. Findings and Questioned Costs for Federal Awards Finding 2020-001: Non-Personnel Expenditures Do Not Agree With Budget Federal Program: Crime Victim Assistance CFDA: 16.575 Pass-through Entity: Illinois Criminal Justice Information Authority Criteria: Article 6.2 of the Illinois Criminal Justice Information Authority grant agreement states that the grantee shall obtain prior approval from grantor whenever a budget revision is necessary. Article 6.3 states that line item transfers of more than the greater of 10% of the budget line or $1,000 require a budget revision. Condition: Travel costs within the grant budget were $11,497, while actual expenditures in that category were $21,064. The total over-spending of $9,567 was $8,417 higher than the allowed deviation of $1,150. A budget revision should have been requested but was not. Cause: Management did not adequately monitor the travel expense submissions against the program budget. UCAN?s internal controls failed to identify the need for a budget revision. Effect: Costs in excess of the allowed budget for travel expenses were submitted without the necessary budget submission, causing UCAN to be in noncompliance with Article 6 of the grant agreement. Questioned costs: The total expenditures for travel costs exceeded the budget by $9,567; however, 10% of the budget line or $1,150 of that amount is allowed under Article 6.3. As such, total travel costs of $8,417 represent questioned costs. Context: Our audit procedures did not identify any other lines that exceeded the program budget. Overspending in the travel line item appears to have been an isolated incident. The total questioned costs of $8,417 represents less than 1% of the total program spending during fiscal year 2020 and less than 0.6% of the total program budget. Recommendation: We recommend that management review the budget in conjunction with each quarterly submission and enhance their internal controls related to compliance with program budget requirements. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.
Identifying Number: 2020-001 Finding: Non-Personnel Expenditures Do Not Agree With Budget. VOCA program travel costs exceeded the 10% line item variance limit without approved budget revision. Corrective Actions Taken or Planned: UCAN agrees with this finding and is committed to strengthening internal controls over grant billing and identifying and seeking grant budget revisions in a timely manner. Specifically, we will review our internal procedures and timelines for grant billing preparation, review and budget revision. We will also review the adequacy of finance personnel resources dedicated to grant billing and reporting. Implementation will be planned for completion before March 31, 2021. Contact person is Patricia Wynn, Chief Financial Officer.
FAC accepted this audit on January 13, 2020 — management decision was due July 13, 2020.
FAC accepted this audit on March 29, 2019 — management decision was due September 29, 2019.
FAC accepted this audit on March 18, 2018 — management decision was due September 18, 2018.
FAC accepted this audit on January 5, 2017 — management decision was due July 5, 2017.
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.
