EIN: 362836998
UEI: N894LMPC67Y8
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 2022. 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 March 28, 2023 (1246 days ago).
What is a management decision? →The Organization?s finance department, compliance and risk officers, and other members of senior management did not identify late vouchering for certain programs including, but not limited to the CSUP program, which is reported on the Schedule of Expenditures of Federal Awards as part of ALN 93.959 passed through the Illinois Department of Human Services. ALN 93.959 was tested as a major program. We noted similar issues with another program not subject to the Uniform Guidance. Criteria: In accordance with GAAP, best practices for not -for-profits, and compliance with the OMB Compliance supplement, vouchering should take place within timeframes established by the grant or contract. For the CSUP program passed through the Illinois Department of Human Services (IDHS) as part of ALN 93.959, vouchering is due by the 15th of the subsequent month. During the fiscal year ending June 30, 2021, pursuant to a confirmation from an official within IDHS, the Organization was late on nine occasions during the year (12 month period). The time frame for the late vouchering ranged from 2 days to 245 days. Effect: The Organization was forced to file two claims in the Court of Claims for the CSUP program which caused delays in payment to the Organization. Cause: The individuals responsible for vouchering included the finance and accounting team and corporate risk management. Those individuals did not put an emphasis on timely vouchering or review to ensure the process was completed according to the contract. Pursuant to information received from IDHS, only 3 vouchers in the entire year were filed timely. Recommendation: The Organization should design and implement internal controls to ensure vouchering is performed on a timely basis. The Organization should create a written schedule with the due dates for all applicable contracts and grants, and the processing should be reviewed by the CFO and the Corporate Compliance Officer on a semi-monthly basis. Views of Responsible Individuals: To prevent further recurrence, accounts receivable vouchers are reviewed frequently. The new leadership team has been tasked to aggressively monitor receivables and follow up on vouchering.
Show full finding ▾Hide full finding ▴FINDING 2021-001: CONTROLS OVER INVOICING/CASH MANAGEMENT Condition: The Organization?s finance department, compliance and risk officers, and other members of senior management did not identify late vouchering for certain programs including, but not limited to the CSUP program, which is reported on the Schedule of Expenditures of Federal Awards as part of ALN 93.959 passed through the Illinois Department of Human Services. ALN 93.959 was tested as a major program. We noted similar issues with another program not subject to the Uniform Guidance. Criteria: In accordance with GAAP, best practices for not -for-profits, and compliance with the OMB Compliance supplement, vouchering should take place within timeframes established by the grant or contract. For the CSUP program passed through the Illinois Department of Human Services (IDHS) as part of ALN 93.959, vouchering is due by the 15th of the subsequent month. During the fiscal year ending June 30, 2021, pursuant to a confirmation from an official within IDHS, the Organization was late on nine occasions during the year (12 month period). The time frame for the late vouchering ranged from 2 days to 245 days. Effect: The Organization was forced to file two claims in the Court of Claims for the CSUP program which caused delays in payment to the Organization. Cause: The individuals responsible for vouchering included the finance and accounting team and corporate risk management. Those individuals did not put an emphasis on timely vouchering or review to ensure the process was completed according to the contract. Pursuant to information received from IDHS, only 3 vouchers in the entire year were filed timely. Recommendation: The Organization should design and implement internal controls to ensure vouchering is performed on a timely basis. The Organization should create a written schedule with the due dates for all applicable contracts and grants, and the processing should be reviewed by the CFO and the Corporate Compliance Officer on a semi-monthly basis. Views of Responsible Individuals: To prevent further recurrence, accounts receivable vouchers are reviewed frequently. The new leadership team has been tasked to aggressively monitor receivables and follow up on vouchering.
To prevent further recurrence, accounts receivable vouchers are reviewed frequently. The new leadership team has been tasked to aggressively monitor receivables and follow up on vouchering.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.