EIN: 362240816
UEI: FX3XB47BM9Q3
Audited by: WIPFLI LLP
Oversight agency: 84 [Department of Education]
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 January 22, 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 July 22, 2026 (44 days ago).
What is a management decision? →FAC accepted this audit on January 30, 2025 — management decision was due July 30, 2025.
FAC accepted this audit on January 31, 2024 — management decision was due July 31, 2024.
Finding Number: 2023-001 Internal Control Over Allowable Costs Repeat Finding: No Questioned Costs: $19,854 Funding Agency: Illinois Department of Health and Human Services Title: Coronavirus State and Local Fiscal Recovery AL Numbers: 21.027 Award Year: 7/1/2022 - 6/30/2023 Condition - A monitoring visit from a grantor which passes through federal funds to the Association noted unsupported costs and questioned costs related to federal funding as part of the grantor's monitoring. Criteria - Uniform Guidance 200.403 requires federally funded organizations spend federal dollars on allowable costs. Cause - Two primary areas of unallowable costs were noted: 1) the Association made a clerical error when calculating a voucher which resulted in a cost reimbursement that exceeded actual expenses, 2) the Association did not have a board approved policy in place for a bonus that was paid with federal dollars. Effect - The Association is being required to pay back approximately $19,000 in disallowed costs to the Illinois Department of Health and Human Services. Recommendations - Wipfli recommends that the Association implement a procedure to ensure that year to date expenses on a grant are tied to grant funds drawn on a monthly basis as grant draws are requested. Wipfli also recommends that a formal policy related to incentive pay is developed, approved by the Board of Directors and implemented by the Association. The Association should also review grantor budget requirements to ensure that all expenses are property categorized in the budget. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴Finding Number: 2023-001 Internal Control Over Allowable Costs Repeat Finding: No Questioned Costs: $19,854 Funding Agency: Illinois Department of Health and Human Services Title: Coronavirus State and Local Fiscal Recovery AL Numbers: 21.027 Award Year: 7/1/2022 - 6/30/2023 Condition - A monitoring visit from a grantor which passes through federal funds to the Association noted unsupported costs and questioned costs related to federal funding as part of the grantor's monitoring. Criteria - Uniform Guidance 200.403 requires federally funded organizations spend federal dollars on allowable costs. Cause - Two primary areas of unallowable costs were noted: 1) the Association made a clerical error when calculating a voucher which resulted in a cost reimbursement that exceeded actual expenses, 2) the Association did not have a board approved policy in place for a bonus that was paid with federal dollars. Effect - The Association is being required to pay back approximately $19,000 in disallowed costs to the Illinois Department of Health and Human Services. Recommendations - Wipfli recommends that the Association implement a procedure to ensure that year to date expenses on a grant are tied to grant funds drawn on a monthly basis as grant draws are requested. Wipfli also recommends that a formal policy related to incentive pay is developed, approved by the Board of Directors and implemented by the Association. The Association should also review grantor budget requirements to ensure that all expenses are property categorized in the budget. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
The Association has implemented monthly procedures to reconcile grant expenses to the general ledger before they are processed for reimbursement. Additionally, we are developing a formal policy for employee incentive pay and will have it approved by the Board if Directors.
FAC accepted this audit on February 15, 2023 — management decision was due August 15, 2023.
FAC accepted this audit on April 25, 2022 — management decision was due October 25, 2022.
FAC accepted this audit on January 14, 2021 — management decision was due July 14, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on February 12, 2019 — management decision was due August 12, 2019.
FAC accepted this audit on April 9, 2018 — management decision was due October 9, 2018.
FAC accepted this audit on March 22, 2017 — management decision was due September 22, 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.
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