EIN: 362728411
UEI: EGYKF217H121
Audited by: BerganKDV, Ltd.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 6, 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 6, 2026 (4 days from today).
What is a management decision? →FAC accepted this audit on February 25, 2025 — management decision was due August 25, 2025.
FAC accepted this audit on March 8, 2024 — management decision was due September 8, 2024.
FAC accepted this audit on February 12, 2023 — management decision was due August 12, 2023.
FAC accepted this audit on March 3, 2022 — management decision was due September 3, 2022.
One of sixty cases tested had an incorrect co-payment applied. The income used to calculate the co-payment did not include child support, as required. As a result, the income calculation should have resulted in a monthly co-payment of $176, while the Organization only applied $156. Cause: The individual responsible for determining the co-payment did not include the child support when calculating the co-payment and the review processes put in place by the Organization did not detect the error. Questioned Costs: The results of this noncompliance did not result in any questioned costs. Potential Effect: Noncompliance with program requirements could occur and not be timely identified, resulting in underpayment/overpayment from the federal government. Recommendation: The Organization should continue to evaluate the monitoring and review plan that was established in the prior year to ensure all non-exempt income is included in calculations for co-payments. Responsible Official?s Response: Management agrees with the finding and the recommendation.
Show full finding ▾Hide full finding ▴Federal Program: Assistance listing number 93.575 ? United States Department of Health and Human Services, pass through Illinois Department of Human Services Compliance Requirements: Eligibility and Special Tests and Provisions Criteria: A properly designed system of internal control over compliance allows entities to meet those requirements set forth by the terms and conditions of the federal award. Under the Child Care and Development Block Grant, the Organization is required by the Illinois Department of Human Services to appropriately calculate and apply monthly co-payments to eligible daycare recipients. Condition: One of sixty cases tested had an incorrect co-payment applied. The income used to calculate the co-payment did not include child support, as required. As a result, the income calculation should have resulted in a monthly co-payment of $176, while the Organization only applied $156. Cause: The individual responsible for determining the co-payment did not include the child support when calculating the co-payment and the review processes put in place by the Organization did not detect the error. Questioned Costs: The results of this noncompliance did not result in any questioned costs. Potential Effect: Noncompliance with program requirements could occur and not be timely identified, resulting in underpayment/overpayment from the federal government. Recommendation: The Organization should continue to evaluate the monitoring and review plan that was established in the prior year to ensure all non-exempt income is included in calculations for co-payments. Responsible Official?s Response: Management agrees with the finding and the recommendation.
Finding Related to Federal Awards Finding: 2021-002 Incorrect Co-Pay. Responsible Individuals: Marcy Mendenhall, President/CEO Corrective Action Plan: The Organization has implemented monitoring and review procedures to ensure accurate calculation of co-pay amounts. Date of Completion: March 1, 2022
2020-001
FAC accepted this audit on March 7, 2021 — management decision was due September 7, 2021.
Five cases were assigned an incorrect monthly co-payment. Questioned Cost: None. Context: 5 of 60 cases tested were assigned monthly co-payment amounts different than prescribed by DHS guidelines. 1 case was assigned a monthly co-pay of $54 more than prescribed for the period March 2020 through February 2021; 1 case was assigned a monthly co-pay of $83 less than prescribed for the period November 2019 through October 2020; 1 case was assigned a monthly co-pay of $23 less than prescribed for the period November 2019 through October 2020; 1 case was assigned a monthly co-pay of $47 less than prescribed for the period of November 2019 through October 2020; 1 case was assigned a monthly co-pay of $65 less than prescribed for the period of February 2020 through January 2021. Effect: Noncompliance with program requirements could occur and not be timely identified, resulting in underpayment/overpayment from the federal government. Cause: Case coordinator completed parent co-payment calculation worksheets incorrectly when determining income eligibility. Identification as a Repeat Finding: This is a repeat finding initially reported as 2018-001. Recommendation: The Organization should implement internal control procedures to prevent and detect case coordinator errors in eligibility determination process. View of Responsible Official and Planned Corrective Action: To ensure accuracy in determining eligible days and co-payments for CCAP cases, a robust monitoring and review plan will be developed and implemented immediately and include a continuous quality improvement process which will be reviewed with plan updates on a monthly basis for the first six months and quarterly through FY 2021. The CCAP Management Team will monitor staff in peer to peer reviews of cases and complete full file reviews for all cases processed by staff having less than 4 months experience. Additionally, monthly file reviews will be done on up to 25% of completed cases to review co-payments and eligible days calculations.
Show full finding ▾Hide full finding ▴2020-001 - Eligibility - U.S. Department of Health and Human Services (Pass through the Illinois Department of Human Services) CFDA #: 93.558 Temporary Assistance for Needy Families; CCDF Cluster - CFDA #: 93.575 Child Care and Development Block Grant; and 93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund Federal Award Number: 1901ILCCDF Federal Award Year: 2019 Finding: The Organization had insufficient review processes over the program. Criteria: Internal control that assures that parent co-pays and eligible days for daycare are calculated as required by DHS. Condition: Five cases were assigned an incorrect monthly co-payment. Questioned Cost: None. Context: 5 of 60 cases tested were assigned monthly co-payment amounts different than prescribed by DHS guidelines. 1 case was assigned a monthly co-pay of $54 more than prescribed for the period March 2020 through February 2021; 1 case was assigned a monthly co-pay of $83 less than prescribed for the period November 2019 through October 2020; 1 case was assigned a monthly co-pay of $23 less than prescribed for the period November 2019 through October 2020; 1 case was assigned a monthly co-pay of $47 less than prescribed for the period of November 2019 through October 2020; 1 case was assigned a monthly co-pay of $65 less than prescribed for the period of February 2020 through January 2021. Effect: Noncompliance with program requirements could occur and not be timely identified, resulting in underpayment/overpayment from the federal government. Cause: Case coordinator completed parent co-payment calculation worksheets incorrectly when determining income eligibility. Identification as a Repeat Finding: This is a repeat finding initially reported as 2018-001. Recommendation: The Organization should implement internal control procedures to prevent and detect case coordinator errors in eligibility determination process. View of Responsible Official and Planned Corrective Action: To ensure accuracy in determining eligible days and co-payments for CCAP cases, a robust monitoring and review plan will be developed and implemented immediately and include a continuous quality improvement process which will be reviewed with plan updates on a monthly basis for the first six months and quarterly through FY 2021. The CCAP Management Team will monitor staff in peer to peer reviews of cases and complete full file reviews for all cases processed by staff having less than 4 months experience. Additionally, monthly file reviews will be done on up to 25% of completed cases to review co-payments and eligible days calculations.
Cognizant or Oversight Agency for Audit: Department of Health and Human Services SAL Family and Community Services respectfully submits the following corrective action plan for the year ended June 30, 2020. Name and address of independent public accounting firm: Carpentier, Mitchell, Goddard & Company, LLC 4915 21st Avenue A Moline, Illinois 61265 Audit Period: July 1, 2019 to June 30, 2020 The findings from the 2020 schedule of findings and questioned costs are discussed below. Finding Related to Federal Awards Finding: 2020-001 - Eligibility - Insufficient review processes over the program Our auditors identified that five cases were assigned an incorrect monthly co-payment. Responsible Individual: Marcy Mendenhall, CEO Corrective Action Plan: To ensure accuracy in determining eligible days and co-payments for CCAP cases, a robust monitoring and review plan will be developed and implemented immediately and include a continuous quality improvement process which will be reviewed with plan updates on a monthly basis for the first six months and quarterly through FY 2021. The CCAP Management Team will monitor staff in peer to peer reviews of cases and complete full file reviews for all cases processed by staff having less than 4 months experience. Additionally, monthly file reviews will be done on up to 25% of completed cases to review co-payments and eligible days calculations. Date of Completion: June 30, 2021
2019-001
Applications were not processed within 10 business days of being received. Questioned Cost: None Context: 21 of 60 cases tested were approved more than 10 business days after the application was received. Effect: The Organization violated the 10-day rule. Cause: Case coordinators processed the applications more than 10 business days after being received. Identification as a Repeat Finding: This is a repeat finding initially reported as 2019-002. Recommendation: The Organization should implement procedures to ensure that application forms are processed within 10 business days, fully completed, signed, and dated with the approval, denial, or request for additional information available for review. View of Responsible Officials and Planned Corrective Action: To ensure that application forms are processed within 10 business days, the staffing allocation in this department will be reviewed and adjusted as needed to maintain quota caseloads. Caseloads and work productivity will be monitored and supported by managers and director. The Quality Compliance Director will also do a random, documented case review on a monthly basis with a focus on dates of processing.
Show full finding ▾Hide full finding ▴2020-002 - Eligibility - U.S. Department of Health and Human Services (Pass through the Illinois Department of Human Services) CFDA #: 93.558 Temporary Assistance for Needy Families; CCDF Cluster - CFDA #: 93.575 Child Care and Development Block Grant; and 93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund Federal Award Number: 1901ILCCDF Federal Award Year: 2019 Finding: The Organization did not properly process applications within 10 business days from date of receipt. Criteria: DHS guidelines require that application approval, denial, or request for additional information be sent within 10 business days of being received. Condition: Applications were not processed within 10 business days of being received. Questioned Cost: None Context: 21 of 60 cases tested were approved more than 10 business days after the application was received. Effect: The Organization violated the 10-day rule. Cause: Case coordinators processed the applications more than 10 business days after being received. Identification as a Repeat Finding: This is a repeat finding initially reported as 2019-002. Recommendation: The Organization should implement procedures to ensure that application forms are processed within 10 business days, fully completed, signed, and dated with the approval, denial, or request for additional information available for review. View of Responsible Officials and Planned Corrective Action: To ensure that application forms are processed within 10 business days, the staffing allocation in this department will be reviewed and adjusted as needed to maintain quota caseloads. Caseloads and work productivity will be monitored and supported by managers and director. The Quality Compliance Director will also do a random, documented case review on a monthly basis with a focus on dates of processing.
Cognizant or Oversight Agency for Audit: Department of Health and Human Services SAL Family and Community Services respectfully submits the following corrective action plan for the year ended June 30, 2020. Name and address of independent public accounting firm: Carpentier, Mitchell, Goddard & Company, LLC 4915 21st Avenue A Moline, Illinois 61265 Audit Period: July 1, 2019 to June 30, 2020 The findings from the 2020 schedule of findings and questioned costs are discussed below. Findings Related to Federal Awards Finding: 2020-002 - Eligibility - Timely processing of applications Our auditors identified that applications were not processed within 10 business days of being received. Responsible Individual: Marcy Mendenhall, CEO Corrective Action Plan: To ensure that application forms are processed within 10 business days, the staffing allocation in this department will be reviewed and adjusted as needed to maintain quota caseloads. Caseloads and work productivity will be monitored and supported by managers and director. The Quality Compliance Director will also do a random, documented case review on a monthly basis with a focus on dates of processing. Date of Completion: June 30, 2021
2019-002
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
Six cases were assigned an incorrect monthly co-payment and one case was billed for incorrect eligible days of care. Questioned Cost: None. Context: 6 of 100 cases tested were assigned monthly co-payment amounts different than prescribed by DHS guidelines. 1 case was assigned a monthly co-pay of $25 more than prescribed for the period July 2018 through December 2018; 1 case was assigned a monthly co-pay of $52 more than prescribed for the period May 2019 through April 2020; 1 case was assigned a monthly co-pay of $4 more than prescribed for the period August 2018 through July 2019; 1 case was assigned a monthly co-pay of $144 more than prescribed for the month of November 2018 and $86 more for the month of December 2018; 1 case was assigned a monthly co-pay of $52 more than prescribed for the month of January 2019; and 1 case was assigned a monthly co-pay of $5 less than prescribed by DHS guidelines for the month of October 2018. 1 of 100 cases tested had incorrect eligible days billed (i.e. 20 days instead of 18 days) for the month of November 2018. Effect: Noncompliance with program requirements could occur and not be timely identified, resulting in underpayment/overpayment from the federal government. Cause: Case coordinator completed parent co-payment calculation worksheets incorrectly when determining income eligibility. Case coordinator did not notice an incorrect parent co-pay had been entered on the DHS ?approval of request for childcare payments? form. Case coordinator also improperly calculated eligible days from attendance records, when billing for the month of November 2018. Identification as a Repeat Finding: This is a repeat finding initially reported as 2018-001. Recommendation: The Organization should implement internal control procedures to prevent and detect case coordinator errors in eligibility determination process. View of Responsible Officials and Planned Corrective Action: To ensure that application forms are processed within 10 business days, the staffing allocation in this department will be reviewed and adjusted as needed to maintain quota caseloads. Caseloads and work productivity will be monitored and supported by managers and director. The Quality Compliance Director will also do a random, documented case review on a monthly basis with a focus on dates of processing. Instances of Noncompliance: 2019-001 ? Same finding as listed above.
Show full finding ▾Hide full finding ▴Significant Deficiencies over Federal Awards: 2019-001 - Eligibility - U.S. Department of Health and Human Services (Pass through the Illinois Department of Human Services) TANF Cluster - CFDA #: 93.558 Temporary Assistance for Needy Families; CCDF Cluster - CFDA #: 93.575 Child Care and Development Block Grant; and 93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund Federal Award Number: 1801ILCCDF Federal Award Year: 2018 Finding: The Organization had insufficient review processes over the program. Criteria: Internal control that assures that parent co-pays and eligible days for daycare are calculated as required by DHS. Condition: Six cases were assigned an incorrect monthly co-payment and one case was billed for incorrect eligible days of care. Questioned Cost: None. Context: 6 of 100 cases tested were assigned monthly co-payment amounts different than prescribed by DHS guidelines. 1 case was assigned a monthly co-pay of $25 more than prescribed for the period July 2018 through December 2018; 1 case was assigned a monthly co-pay of $52 more than prescribed for the period May 2019 through April 2020; 1 case was assigned a monthly co-pay of $4 more than prescribed for the period August 2018 through July 2019; 1 case was assigned a monthly co-pay of $144 more than prescribed for the month of November 2018 and $86 more for the month of December 2018; 1 case was assigned a monthly co-pay of $52 more than prescribed for the month of January 2019; and 1 case was assigned a monthly co-pay of $5 less than prescribed by DHS guidelines for the month of October 2018. 1 of 100 cases tested had incorrect eligible days billed (i.e. 20 days instead of 18 days) for the month of November 2018. Effect: Noncompliance with program requirements could occur and not be timely identified, resulting in underpayment/overpayment from the federal government. Cause: Case coordinator completed parent co-payment calculation worksheets incorrectly when determining income eligibility. Case coordinator did not notice an incorrect parent co-pay had been entered on the DHS ?approval of request for childcare payments? form. Case coordinator also improperly calculated eligible days from attendance records, when billing for the month of November 2018. Identification as a Repeat Finding: This is a repeat finding initially reported as 2018-001. Recommendation: The Organization should implement internal control procedures to prevent and detect case coordinator errors in eligibility determination process. View of Responsible Officials and Planned Corrective Action: To ensure that application forms are processed within 10 business days, the staffing allocation in this department will be reviewed and adjusted as needed to maintain quota caseloads. Caseloads and work productivity will be monitored and supported by managers and director. The Quality Compliance Director will also do a random, documented case review on a monthly basis with a focus on dates of processing. Instances of Noncompliance: 2019-001 ? Same finding as listed above.
Cognizant or Oversight Agency for Audit: Department of Health and Human Services SAL Family and Community Services respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of independent public accounting firm: Carpentier, Mitchell, Goddard & Company, LLC 4915 21st Avenue A Moline, Illinois 61265 Audit Period: July 1, 2018 to June 30, 2019 The finding from the 2019 schedule of findings and questioned costs are discussed below. Finding Related to Federal Awards Finding: 2019-001 - Eligibility - Insufficient review processes over the program Our auditors identified that six cases were assigned an incorrect monthly co-payment and one case was billed for incorrect eligible days. Responsible Individual: Marcy Mendenhall, CEO Corrective Action Plan: To ensure accuracy in determining eligible days and co-payments for CCAP cases, a robust monitoring and review plan will be developed and implemented immediately and include a continuous quality improvement process which will be reviewed with plan updates on a monthly basis for the first six months and quarterly through FY 2020. The CCAP Management Team will monitor staff in peer to peer reviews of cases and complete full file reviews for all cases processed by staff having less than 4 months experience. Additionally, weekly file reviews will be done on up to 25% of completed cases to review co-payments and eligible days calculations. Date of Completion: June 30, 2020 Finding: 2019-002 - Eligibility - Timely processing of applications Our auditors identified that applications were not processed within 10 business days of being received. Responsible Individual: Marcy Mendenhall, CEO Corrective Action Plan: To ensure that application forms are processed within 10 business days, the staffing allocation in this department will be reviewed and adjusted as needed to maintain quota caseloads. Caseloads and work productivity will be monitored and supported by managers and director. The Quality Compliance Director will also do a random, documented case review on a monthly basis with a focus on dates of processing. Date of Completion: June 30, 2020
2018-001
Applications were not processed within 10 business days of being received. Questioned Cost: None Context: 40 of 100 cases tested were approved more than 10 business days after the application was received. Effect: The Organization violated the 10-day rule. Cause: Case coordinators processed the applications more than 10 business days after being received. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: The Organization should implement procedures to ensure that application forms are processed within 10 business days, fully completed, signed, and dated with the approval, denial, or request for additional information available for review. View of Responsible Officials and Planned Corrective Action: To ensure that application forms are processed within 10 business days, the staffing allocation in this department will be reviewed and adjusted as needed to maintain quota caseloads. Caseloads and work productivity will be monitored and supported by managers and director. The Quality Compliance Director will also do a random, documented case review on a monthly basis with a focus on dates of processing. Instances of Noncompliance: 2019-002 ? Same finding as listed above, except that it is a repeat finding initially reported as 2016-001.
Show full finding ▾Hide full finding ▴Significant Deficiencies over Federal Awards: (continued) 2019-002 - Eligibility - U.S. Department of Health and Human Services (Pass through the Illinois Department of Human Services) TANF Cluster - CFDA #: 93.558 Temporary Assistance for Needy Families; CCDF Cluster - CFDA #: 93.575 Child Care and Development Block Grant; and 93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund Federal Award Number: 1801ILCCDF Federal Award Year: 2018 Finding: The Organization did not properly process applications within 10 business days from date of receipt. Criteria: DHS guidelines require that application approval, denial, or request for additional information be sent within 10 business days of being received. Condition: Applications were not processed within 10 business days of being received. Questioned Cost: None Context: 40 of 100 cases tested were approved more than 10 business days after the application was received. Effect: The Organization violated the 10-day rule. Cause: Case coordinators processed the applications more than 10 business days after being received. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: The Organization should implement procedures to ensure that application forms are processed within 10 business days, fully completed, signed, and dated with the approval, denial, or request for additional information available for review. View of Responsible Officials and Planned Corrective Action: To ensure that application forms are processed within 10 business days, the staffing allocation in this department will be reviewed and adjusted as needed to maintain quota caseloads. Caseloads and work productivity will be monitored and supported by managers and director. The Quality Compliance Director will also do a random, documented case review on a monthly basis with a focus on dates of processing. Instances of Noncompliance: 2019-002 ? Same finding as listed above, except that it is a repeat finding initially reported as 2016-001.
Cognizant or Oversight Agency for Audit: Department of Health and Human Services SAL Family and Community Services respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of independent public accounting firm: Carpentier, Mitchell, Goddard & Company, LLC 4915 21st Avenue A Moline, Illinois 61265 Audit Period: July 1, 2018 to June 30, 2019 The finding from the 2019 schedule of findings and questioned costs are discussed below. Finding Related to Federal Awards Finding: 2019-002 - Eligibility - Timely processing of applications Our auditors identified that applications were not processed within 10 business days of being received. Responsible Individual: Marcy Mendenhall, CEO Corrective Action Plan: To ensure that application forms are processed within 10 business days, the staffing allocation in this department will be reviewed and adjusted as needed to maintain quota caseloads. Caseloads and work productivity will be monitored and supported by managers and director. The Quality Compliance Director will also do a random, documented case review on a monthly basis with a focus on dates of processing. Date of Completion: June 30, 2020
2018-002
FAC accepted this audit on March 26, 2019 — management decision was due September 26, 2019.
GSA_MIGRATION
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2016-001
FAC accepted this audit on December 11, 2017 — management decision was due June 11, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on December 11, 2016 — management decision was due June 11, 2017.
GSA_MIGRATION
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