EIN: 362194838
UEI: GBMFWYPRBEX5
Audited by: Cukierski & Associates, LLC
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 28, 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 28, 2026 (29 days from today).
What is a management decision? →FAC accepted this audit on April 10, 2025 — management decision was due October 10, 2025.
For the year ended June 30, 2024, we reviewed the Payroll Support file and noted that two payroll runs had incorrectly calculated payroll expenses. Cause: Program staff used incorrect amounts from the payroll register reports. Effect or Potential Effect: Resulted in the Organization charging two payroll runs expenses in excess of their actual amounts. Questioned Costs: $372 Context: 6 months of 12 months of payroll transactions selected for testing (Of the $255,834 reported as payroll expense, $372 represented incorrect expenditures). Repeat Finding: No Recommendation: The Organization’s program staff and management should ensure that the amounts expended are correctly stated and reviewed before submission of expenditures. Views of Responsible Official: Management of Trinity Services Inc. concurs with the audit finding. The individual preparing the Payroll Support file this year made clerical errors.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Block Grant for Community Mental Health Services Assistance Listing Number: 93.958 Federal Award Number: B09SM085355 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Type of Finding: Incorrectly Submitted Records Criteria: Uniform Guidance 200.403 requires federally funded organizations spend federal dollars on allowable costs. Condition: For the year ended June 30, 2024, we reviewed the Payroll Support file and noted that two payroll runs had incorrectly calculated payroll expenses. Cause: Program staff used incorrect amounts from the payroll register reports. Effect or Potential Effect: Resulted in the Organization charging two payroll runs expenses in excess of their actual amounts. Questioned Costs: $372 Context: 6 months of 12 months of payroll transactions selected for testing (Of the $255,834 reported as payroll expense, $372 represented incorrect expenditures). Repeat Finding: No Recommendation: The Organization’s program staff and management should ensure that the amounts expended are correctly stated and reviewed before submission of expenditures. Views of Responsible Official: Management of Trinity Services Inc. concurs with the audit finding. The individual preparing the Payroll Support file this year made clerical errors.
The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will add a secondary level of review to ensure reimbursement requests are accurately stated.
For the year ended June 30, 2024, we reviewed monthly grant invoices and noted that one grant invoice had incorrectly calculated indirect costs. Cause: Program staff incorrectly included occupancy cost as part of indirect cost calculation. Effect or Potential Effect: Resulted in the Organization charging indirect costs in excess of their actual amounts. Questioned Costs: $107 Context: 4 months out of 12 months of monthly grant invoice selected for testing (Of the $15,875 reported as indirect costs, $107 represented incorrect expenditures). Repeat Finding: No Recommendation: The Organization’s program staff and management should ensure that the amounts expended are correctly stated and reviewed before submission of expenditures. Views of Responsible Official: Management of Trinity Services Inc. concurs with the audit finding. The individual preparing the monthly grant invoice this year made clerical errors.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Number: SLFRP4406 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Type of Finding: Incorrectly Submitted Records Criteria: Uniform Guidance 200.403 requires federally funded organizations spend federal dollars on allowable costs. Condition: For the year ended June 30, 2024, we reviewed monthly grant invoices and noted that one grant invoice had incorrectly calculated indirect costs. Cause: Program staff incorrectly included occupancy cost as part of indirect cost calculation. Effect or Potential Effect: Resulted in the Organization charging indirect costs in excess of their actual amounts. Questioned Costs: $107 Context: 4 months out of 12 months of monthly grant invoice selected for testing (Of the $15,875 reported as indirect costs, $107 represented incorrect expenditures). Repeat Finding: No Recommendation: The Organization’s program staff and management should ensure that the amounts expended are correctly stated and reviewed before submission of expenditures. Views of Responsible Official: Management of Trinity Services Inc. concurs with the audit finding. The individual preparing the monthly grant invoice this year made clerical errors.
The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will add a secondary level of review to ensure reimbursement requests are accurately stated.
For the year ended June 30, 2024, we reviewed monthly grant invoices and noted that two grant invoices had duplicate program expenses. Cause: Program staff incorrectly included the same expense on two monthly invoices. Effect or Potential Effect: Resulted in the Organization charging program costs in excess of their actual amounts. Questioned Costs: $85 Context: 4 months out of 12 months of monthly grant invoice selected for testing (Of the $1,788 reported as travel expenses, $85 represented duplicate expenditures). Repeat Finding: No Recommendation: The Organization’s program staff and management should ensure that the amounts expended are correctly stated and reviewed before submission of expenditures. Views of Responsible Official: Management of Trinity Services Inc. concurs with the audit finding. The individual preparing the monthly grant invoice this year made clerical error.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Number: SLFRP4406 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Type of Finding: Incorrectly Submitted Records- Duplicate Costs Criteria: Uniform Guidance 200.403 requires federally funded organizations spend federal dollars on allowable costs. Condition: For the year ended June 30, 2024, we reviewed monthly grant invoices and noted that two grant invoices had duplicate program expenses. Cause: Program staff incorrectly included the same expense on two monthly invoices. Effect or Potential Effect: Resulted in the Organization charging program costs in excess of their actual amounts. Questioned Costs: $85 Context: 4 months out of 12 months of monthly grant invoice selected for testing (Of the $1,788 reported as travel expenses, $85 represented duplicate expenditures). Repeat Finding: No Recommendation: The Organization’s program staff and management should ensure that the amounts expended are correctly stated and reviewed before submission of expenditures. Views of Responsible Official: Management of Trinity Services Inc. concurs with the audit finding. The individual preparing the monthly grant invoice this year made clerical error.
The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will add a secondary level of review to ensure reimbursement requests are accurately stated.
FAC accepted this audit on April 15, 2024 — management decision was due October 15, 2024.
For the year ended June 30, 2023, we reviewed the Payroll Support file and noted that three employees had duplicate payment requests. Cause: Program staff used incorrect amounts from the payroll register reports. The staff appeared to use duplicate amounts for regular and overtime pay calculations. Effect or Potential Effect: Resulted in the Organization charging three employees’ salaries in excess of their actual amounts. Questioned Costs: $13,000 Context: 97 of 164 payroll transactions selected for testing (Of the $413,058 reported as payroll expense, $13,000 represented duplicate expenditures). Repeat Finding: No Recommendation: The Organization’s program staff and management should ensure that the amounts expended are correctly stated and reviewed before submission of expenditures. Views of Responsible Official: Management of Trinity Services Inc. concurs with the audit finding. The individual preparing the Payroll Support file this year made clerical errors.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Provider Relief Funds Assistance Listing Number: 93.498 Federal Award Number: N/A Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Type of Finding: Incorrectly Submitted Records Criteria: Uniform Guidance 200.403 requires federally funded organizations spend federal dollars on allowable costs. Condition: For the year ended June 30, 2023, we reviewed the Payroll Support file and noted that three employees had duplicate payment requests. Cause: Program staff used incorrect amounts from the payroll register reports. The staff appeared to use duplicate amounts for regular and overtime pay calculations. Effect or Potential Effect: Resulted in the Organization charging three employees’ salaries in excess of their actual amounts. Questioned Costs: $13,000 Context: 97 of 164 payroll transactions selected for testing (Of the $413,058 reported as payroll expense, $13,000 represented duplicate expenditures). Repeat Finding: No Recommendation: The Organization’s program staff and management should ensure that the amounts expended are correctly stated and reviewed before submission of expenditures. Views of Responsible Official: Management of Trinity Services Inc. concurs with the audit finding. The individual preparing the Payroll Support file this year made clerical errors.
The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. As of the date of the report the Organization has corrected the payroll support file and has attempted to submit a correction to its reporting. The Organization was informed that the matter was closed, and the portal would not be reopened for this correction.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on September 14, 2022 — management decision was due March 14, 2023.
Trinity Services, Inc. remits a variety of payments to multiple vendors. During the fiscal year, one of the vendors had a security breach. The unauthorized user requested that Trinity Services, Inc. change the routing and bank account information for the vendor. Trinity changed its records and made a payment to that unauthorized user. The transaction was identified when the vendor disclosed the security breach to Trinity Services, Inc. Cause: For sound economic reasons, Trinity must function with a small number of office personnel, and correction of this condition may require the employment of additional office personnel. Consequently, corrective action may not be practical. Effect: A lack of segregation of duties increases the risk that errors or fraud may occur and not be prevented or detected on a timely basis. Repeat Finding: No Recommendation: We recommend Trinity Services, Inc., implement a policy to have an employee independent of the wire transfer function contact vendors to confirm payment details in the event a vendor requests changes to their banking information. In addition, we recommend Trinity require two people to approve any requested changes. Ideally, this could be built into a form in such a way that the changes could not be implemented without the second party authentication.
Show full finding ▾Hide full finding ▴Finding No. 2021-001: Internal control matter relating to wire transfers. Type of Finding: ? Material Weakness in Internal Control over Financial Reporting Criteria: A proper segregation of duties is an important component of a system of strong internal controls and should be implemented, if possible Condition: Trinity Services, Inc. remits a variety of payments to multiple vendors. During the fiscal year, one of the vendors had a security breach. The unauthorized user requested that Trinity Services, Inc. change the routing and bank account information for the vendor. Trinity changed its records and made a payment to that unauthorized user. The transaction was identified when the vendor disclosed the security breach to Trinity Services, Inc. Cause: For sound economic reasons, Trinity must function with a small number of office personnel, and correction of this condition may require the employment of additional office personnel. Consequently, corrective action may not be practical. Effect: A lack of segregation of duties increases the risk that errors or fraud may occur and not be prevented or detected on a timely basis. Repeat Finding: No Recommendation: We recommend Trinity Services, Inc., implement a policy to have an employee independent of the wire transfer function contact vendors to confirm payment details in the event a vendor requests changes to their banking information. In addition, we recommend Trinity require two people to approve any requested changes. Ideally, this could be built into a form in such a way that the changes could not be implemented without the second party authentication.
Management Response: We have implemented a secondary confirmation within Trinity?s Accounting department to initiate and review transactions before they are submitted. Trinity calls the wire recipient and confirms wire details over the phone before setting up the template. We then send a small unknown test amount and require the wire recipient to confirm the amount prior to initiating the full wire amount.
FAC accepted this audit on February 10, 2021 — management decision was due August 10, 2021.
FAC accepted this audit on January 23, 2017 — management decision was due July 23, 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 →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
