EIN: 362751382
UEI: YYJUEXKKTQN7
Audited by: Porte Brown LLC
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 30, 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 30, 2026 (28 days from today).
What is a management decision? →Criteria : CFR Part 200.430(g) identifies standards for documentation of personnel expenses. Internal controls within the organization should be designed and effectively implemented to support these standards for documentation. Condition : In the testing of 40 payroll selections there were two instances in which the timecards signed by the two employees did not agree with the allocated amount charged to the program. Effect: The allocation on the timecard did not agree to the amount allocated to the program. Cause : During the year the Organization updated the spreadsheets used to record the timesheet files. For these employees, the template was not copied forward and the old rates were used for several months after the change. Context : During our testing of the personnels' payroll, it was noted that the allocation on the timesheets did not agree with the amount allocated to the program in two instances. Upon further inquiry with the Organization, it was determined that the employees' allocation spreadsheet had not been updated properly for several months and had allocations different from the timesheets before it was corrected. Questioned Costs: None noted. Recommendation : We recommend that the Organization review its control process for reviewing the spreadsheets for the allocation of personnel payroll to confirm it agrees to the timesheets signed by employees. Views of Responsible Officials and Planned Corrective Actions : We agree with the finding, see corrective action plan.
Show full finding ▾Hide full finding ▴Criteria : CFR Part 200.430(g) identifies standards for documentation of personnel expenses. Internal controls within the organization should be designed and effectively implemented to support these standards for documentation. Condition : In the testing of 40 payroll selections there were two instances in which the timecards signed by the two employees did not agree with the allocated amount charged to the program. Effect: The allocation on the timecard did not agree to the amount allocated to the program. Cause : During the year the Organization updated the spreadsheets used to record the timesheet files. For these employees, the template was not copied forward and the old rates were used for several months after the change. Context : During our testing of the personnels' payroll, it was noted that the allocation on the timesheets did not agree with the amount allocated to the program in two instances. Upon further inquiry with the Organization, it was determined that the employees' allocation spreadsheet had not been updated properly for several months and had allocations different from the timesheets before it was corrected. Questioned Costs: None noted. Recommendation : We recommend that the Organization review its control process for reviewing the spreadsheets for the allocation of personnel payroll to confirm it agrees to the timesheets signed by employees. Views of Responsible Officials and Planned Corrective Actions : We agree with the finding, see corrective action plan.
During the year a new timesheet template was created. There were a couple of instances during the initial implementation of this new spreadsheet where timesheets did not agree to the template. We believe that this inconsistency has since been addressed.
FAC accepted this audit on March 10, 2025 — management decision was due September 10, 2025.
In the testing of 40 payroll periods there were 7 instances in which the timecard was not signed by the employee; these instances occurred for a total of 3 employees working on the program. Effect: The allocation on the timecard for the period was not attested to be accurate and properly distributed by the employee. Cause: During the year the Organization was implementing new time tracking processes and during that implementation process some individual timecards were not properly signed of. Recommendation: We recommend that the Organization review its control process for the reviewer and approver of time to ensure that the supervisor does not approve time for which there is no employee signature. Views of Responsible Officials and Planned Corrective Actions: We agree with the finding, see corrective action plan.
Show full finding ▾Hide full finding ▴Criteria: CFR Part 200.430(g) identified standards for documentation of personnel expenses. Internal controls within the organization should be designed and effectively implemented to support these standards for documentation. Condition: In the testing of 40 payroll periods there were 7 instances in which the timecard was not signed by the employee; these instances occurred for a total of 3 employees working on the program. Effect: The allocation on the timecard for the period was not attested to be accurate and properly distributed by the employee. Cause: During the year the Organization was implementing new time tracking processes and during that implementation process some individual timecards were not properly signed of. Recommendation: We recommend that the Organization review its control process for the reviewer and approver of time to ensure that the supervisor does not approve time for which there is no employee signature. Views of Responsible Officials and Planned Corrective Actions: We agree with the finding, see corrective action plan.
During the year a new timesheet process was put in place. There were a couple of instances during the initial implementation of this new process where timesheets were reviewed and approved without the employee endorsement. The Organization believes that this inconsistency has since been addressed.
FAC accepted this audit on February 28, 2024 — management decision was due August 28, 2024.
Internal controls should bein place that provide reasonable assurance that required reports are completed and submitted timely in order to maintain compliance with program requirements. The required SF-425 FFR reports for 2019-2021 in PMS are listed as not complete and delinquent. The requested deadline of March 24, 2022 was not met and was still outatanding as of December 2023, therefore, the Organization was out of compliance with this requirement. The Organization fails to maintain required compliance with the terms and conditions of the grant award. The Organization noted a miscommunication with the granting agency regarding excess funds at the end of the reporting period. As a result the reports submitted by the Organization did not align with the Grantor Agency. During our inquiry and review of current communications with the granting agency, the Organization provided this information. Procedures should be implented requiring program management to ensure the reporting totals submitted agree to the amounts provided by the Grantor Agency.
Show full finding ▾Hide full finding ▴Internal controls should bein place that provide reasonable assurance that required reports are completed and submitted timely in order to maintain compliance with program requirements. The required SF-425 FFR reports for 2019-2021 in PMS are listed as not complete and delinquent. The requested deadline of March 24, 2022 was not met and was still outatanding as of December 2023, therefore, the Organization was out of compliance with this requirement. The Organization fails to maintain required compliance with the terms and conditions of the grant award. The Organization noted a miscommunication with the granting agency regarding excess funds at the end of the reporting period. As a result the reports submitted by the Organization did not align with the Grantor Agency. During our inquiry and review of current communications with the granting agency, the Organization provided this information. Procedures should be implented requiring program management to ensure the reporting totals submitted agree to the amounts provided by the Grantor Agency.
1. The action taken to correct this finding began in February of 2022 with the current Project Director, Maha McDiarmid (began working on IFR in 02/2022 and assigned as Project Director 07/2022). 2. ICOY is working with HHS & ACF staff as well as our contracted accountants to determine the correct alignment of the drawdowns in order to compete the delinquent reports. 3. We have requested meetings with HHS staff to note our inability to upload/enter data into the PMS system including Bridget Shea Westfall, Jan Rothstein, Telina Bennett-Reed, Carla Hill, Robison Raynette, and Wes Hogan. HHS staff are working to resolve the technical issues. 4. We have developed a spreadsheet aligning the drawdowns with monthly expenditures as documented in our General Ledger, which has been audited through June 30, 2021. 5. We have offered corrective solutions in lieu of the technical issues with the PMS portal like noting the information that could not be entered into the notes portion of the report. 6. We have identified that the problem is likely with the dating of the carryover requests and how we misunderstood what dates would constitute Year 1 Revenue and Year 1 expenses. 7. We are working with HHS to resolve both the technical issues and to figure out what dates needed to be used for each reporting period. 8. For purposes of reporting to ACF we will align our fiscal year with the fiscal cycle of our grant. 9. For purposes of reporting to ACF we will align our reporting year with the reporting cycle of our grant. 10. Programmatic and accountant staff will work closely to ensure internal controls are adhered to
2022-001
FAC accepted this audit on December 28, 2022 — management decision was due June 28, 2023.
Criteria: Internal controls should be in place that provide reasonable assurance that cost allocations of staff time accurately represent the correct allocation of employee-related costs based on the time spent by applicable employees. Condition : Cost allocations for salaries, including federal award programs, are not consistently supported by employee timesheets or other similar documentation. Effect : The amounts allocated in the general ledger did not agree to the amounts allocated by the timecard documentation resulting in improper allocation of expenses to grants. Cause : There are no procedures in place for adjust the time allocation and aligning them with the time sheet on a regular basis and when there are a change in employees. Recommendation : We recommend that the Organization implement a control process to review time cards against the time allocation adjustment entry on a regular basis. Views of Responsible Officials and Planned Corrective Actions : The Organization recognizes this finding and agrees with the recommendation. Going forward the Organization will implement a control to reconcile timecard allocations with general ledger allocations.
Show full finding ▾Hide full finding ▴Criteria: Internal controls should be in place that provide reasonable assurance that cost allocations of staff time accurately represent the correct allocation of employee-related costs based on the time spent by applicable employees. Condition : Cost allocations for salaries, including federal award programs, are not consistently supported by employee timesheets or other similar documentation. Effect : The amounts allocated in the general ledger did not agree to the amounts allocated by the timecard documentation resulting in improper allocation of expenses to grants. Cause : There are no procedures in place for adjust the time allocation and aligning them with the time sheet on a regular basis and when there are a change in employees. Recommendation : We recommend that the Organization implement a control process to review time cards against the time allocation adjustment entry on a regular basis. Views of Responsible Officials and Planned Corrective Actions : The Organization recognizes this finding and agrees with the recommendation. Going forward the Organization will implement a control to reconcile timecard allocations with general ledger allocations.
Name of Contact Person: Andrea Durbin, Executive Director Corrective Action: The Organization recognizes this finding and agrees with the recommendation. Going forward the Organization will implement a control to reconcile timecard allocations with general ledger allocations. Proposed Completion Date: January 2023
The required SF-425 FFR reports for 2019-2021 in PMS are listed as not complete and delinquent. The requested deadline of March 24, 2022 was not met and was still outstanding as of September 20, 2022, therefore, the Organization was out of compliance with this requirement. Effect: The Organization fails to maintain required compliance with the terms and conditions of the grant award. Cause: The Organization noted a miscommunication with the granting agency regarding excess funds at the end of the reporting period. As a result the reports submitted by the Organization did not align with the Grantor Agency. Context: During our inquiry and review of current communications with the granting agency, the Organization provided this information. Recommendation: Procedures should be implemented requiring program management to ensure the reporting totals submitted agree to the amounts provided by the Grantor Agency. Views of Responsible Officials and Planned Corrective Actions: The Organization recognizes this finding and agrees with the recommendation. The Organization initiated working to a resolution with the Grantor Agency as soon as the deficiency was noted and will ensure it is clear with any future grant modifications.
Show full finding ▾Hide full finding ▴Criteria: Internal controls should be in place that provide reasonable assurance that required reports are completed and submitted timely in order to maintain compliance with program requirements. Condition: The required SF-425 FFR reports for 2019-2021 in PMS are listed as not complete and delinquent. The requested deadline of March 24, 2022 was not met and was still outstanding as of September 20, 2022, therefore, the Organization was out of compliance with this requirement. Effect: The Organization fails to maintain required compliance with the terms and conditions of the grant award. Cause: The Organization noted a miscommunication with the granting agency regarding excess funds at the end of the reporting period. As a result the reports submitted by the Organization did not align with the Grantor Agency. Context: During our inquiry and review of current communications with the granting agency, the Organization provided this information. Recommendation: Procedures should be implemented requiring program management to ensure the reporting totals submitted agree to the amounts provided by the Grantor Agency. Views of Responsible Officials and Planned Corrective Actions: The Organization recognizes this finding and agrees with the recommendation. The Organization initiated working to a resolution with the Grantor Agency as soon as the deficiency was noted and will ensure it is clear with any future grant modifications.
Name of Contact Person: Andrea Durbin, Executive Director Corrective Action: 1. The action taken to correct this finding began in February of 2022 with the current Project Director, Maha McDiarmid (began working on IFR in 02/2022 and assigned as Project Director 07/2022). 2. ICOY is working with HHS & ACF staff as well as our contracted accountants to determine the correct alignment of the drawdowns in order to compete the delinquent reports. 3. We have requested meetings with HHS staff to note our inability to upload/enter data into the PMS system including Bridget Shea Westfall, Jan Rothstein, Telina Bennett-Reed, Carla Hill, Robison Raynette, and Wes Hogan. HHS staff are working to resolve the technical issues. 4. We have developed a spreadsheet aligning the drawdowns with monthly expenditures as documented in our General Ledger, which has been audited through June 30, 2021. 5. We have offered corrective solutions in lieu of the technical issues with the PMS portal like noting the information that could not be entered into the notes portion of the report. 6. We have identified that the problem is likely with the dating of the carryover requests and how we misunderstood what dates would constitute Year 1 Revenue and Year 1 expenses. 7. We are working with HHS to resolve both the technical issues and to figure out what dates needed to be used for each reporting period. 8. For purposes of reporting to ACF we will align our fiscal year with the fiscal cycle of our grant. 9. For purposes of reporting to ACF we will align our reporting year with the reporting cycle of our grant. 10. Programmatic and accountant staff will work closely to ensure internal controls are adhered to. Proposed Completion Date: January 2023
FAC accepted this audit on December 27, 2021 — management decision was due June 27, 2022.
FAC accepted this audit on March 11, 2021 — management decision was due September 11, 2021.
FAC accepted this audit on March 27, 2017 — management decision was due September 27, 2017.
GSA_MIGRATION
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