EIN: 363303361
UEI: GKFRVKCT74D9
Audited by: WIPFLI LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 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 December 29, 2026 (121 days from today).
What is a management decision? →FAC accepted this audit on June 27, 2025 — management decision was due December 27, 2025.
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
FAC accepted this audit on March 20, 2023 — management decision was due September 20, 2023.
FAC accepted this audit on March 23, 2022 — management decision was due September 23, 2022.
FAC accepted this audit on January 31, 2021 — management decision was due July 31, 2021.
FAC accepted this audit on April 26, 2020 — management decision was due October 26, 2020.
Controls relating to reconciliation of significant accounts were not operating effectively to identify and correct errors in the accounting records. We identified several instances where reconciliations of the underlying accounting records or subsidiary ledgers to the trial balance were not prepared timely or reviews of the reconciliations did not identify all adjustments necessary to present the financial statements and trial balance in accordance with GAAP. Cause: The Organization did not have a process in place to ensure timely and accurate reconciliations were performed periodically for all significant accounts. Effect or Potential Effect: As a result of the deficiency in internal controls, a number of journal entries were necessary as a result of the audit. Recommendation: We recommend that management evaluate the controls that are currently in place for formal reconciliation and review of all significant account balances and transactions to ensure they have identified appropriate, knowledgeable staff to prepare the reconciliations and accounting records, as well as a separate individual to review the reconciliations for timeliness and accuracy. Prior year finding number: 2018-001 (2018-004 for Federal Awards)
Show full finding ▾Hide full finding ▴Finding 2019-003: Reconciliation of Significant Account Balances Major Program: U.S. Department of Health and Human Services, passed through the Northwestern Illinois Area Agency on Aging: Aging Cluster, CFDA Numbers: 93.045, 93.044 and 93.053 Criteria or specific requirement, Condition, Effect, Cause, Recommendation and Prior year finding number: See Finding 2019-001 (Copied below) Questioned Costs: None Views of responsible officials and planned corrective actions: Management concurs with the finding presented above and has prepared a corrective action plan. Finding 2019-001: Reconciliation of Significant Account Balances Criteria or specific requirement: Management is required to maintain controls to ensure the financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). This includes completing timely reconciliations for significant accounts. Condition: Controls relating to reconciliation of significant accounts were not operating effectively to identify and correct errors in the accounting records. We identified several instances where reconciliations of the underlying accounting records or subsidiary ledgers to the trial balance were not prepared timely or reviews of the reconciliations did not identify all adjustments necessary to present the financial statements and trial balance in accordance with GAAP. Cause: The Organization did not have a process in place to ensure timely and accurate reconciliations were performed periodically for all significant accounts. Effect or Potential Effect: As a result of the deficiency in internal controls, a number of journal entries were necessary as a result of the audit. Recommendation: We recommend that management evaluate the controls that are currently in place for formal reconciliation and review of all significant account balances and transactions to ensure they have identified appropriate, knowledgeable staff to prepare the reconciliations and accounting records, as well as a separate individual to review the reconciliations for timeliness and accuracy. Prior year finding number: 2018-001 (2018-004 for Federal Awards)
Finding 2019-003: Reconciliation of Significant Account Balances See corrective action planned, contact person, and anticipated completion date above, under Finding 2019-001. (Copied below) Finding 2019-001: Reconciliation of Significant Account Balances Corrective Action Planned: The Deputy Director and Executive Director will continue to work on the formal reconciliation process which will entail all significant accounts being reconciled on a monthly basis. The reconciliations will be reviewed by the Executive Director for any discrepancies. All discrepancies will be corrected when identified. Contact Person Responsible for Corrective Action: Tom Mellinger, Deputy Director Anticipated Completion Date: September 30, 2020
2018-004
Controls are not in place to ensure that all journal entries and related supporting documentation are reviewed and approved by an individual independent from the entry. Cause: The Organization did not have controls in place to ensure all necessary supporting documentation is attached to an entry when it is submitted for review and approval by an individual independent of the entry. Effect or Potential Effect: As a result of the deficiency in internal controls, errors in entries recorded could be made and remain undetected. Recommendation: We recommend management establish controls to ensure supporting documentation is attached to every manual journal entry posted. Attaching supporting documentation allows for an appropriate review and approval of the journal entry by an independent reviewer. Such approval should be documented by, for example, initialing and dating the journal entry and attached documentation. Prior year finding number: 2018-003 (2018-005 for Federal Awards)
Show full finding ▾Hide full finding ▴Finding 2019-004: Journal Entry Review Major Program: U.S. Department of Health and Human Services, passed through the Northwestern Illinois Area Agency on Aging: Aging Cluster, CFDA Numbers: 93.045, 93.044 and 93.053 Criteria or specific requirement, Condition, Effect, Cause, Recommendation and Prior year finding number: See Finding 2019-002 (Copied below) Questioned Costs: None Views of responsible officials and planned corrective actions: Management concurs with the finding presented above and has prepared a corrective action plan. Finding 2019-002: Journal Entry Review Criteria or specific requirement: Management is required to maintain controls to ensure the financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). This includes the timely review and approval of all journal entries posted and the associated supporting documentation. Condition: Controls are not in place to ensure that all journal entries and related supporting documentation are reviewed and approved by an individual independent from the entry. Cause: The Organization did not have controls in place to ensure all necessary supporting documentation is attached to an entry when it is submitted for review and approval by an individual independent of the entry. Effect or Potential Effect: As a result of the deficiency in internal controls, errors in entries recorded could be made and remain undetected. Recommendation: We recommend management establish controls to ensure supporting documentation is attached to every manual journal entry posted. Attaching supporting documentation allows for an appropriate review and approval of the journal entry by an independent reviewer. Such approval should be documented by, for example, initialing and dating the journal entry and attached documentation. Prior year finding number: 2018-003 (2018-005 for Federal Awards)
Finding 2019-004: Journal Entry Review See corrective action planned, contact person, and anticipated completion date above, under Finding 2019-002. (Copied below) Finding 2019-002: Journal Entry Review Corrective Action Planned: Effective immediately, supporting documentation will be attached to manual journal entries, or a reference to where the supporting documentation is maintained if it is not practical to attach, for use in the Executive Director?s monthly review of manual entries. Contact Person Responsible for Corrective Action: Tom Mellinger, Deputy Director Anticipated Completion Date: September 30, 2020
2018-005
FAC accepted this audit on January 10, 2019 — management decision was due July 10, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 8, 2018 — management decision was due July 8, 2018.
FAC accepted this audit on December 19, 2016 — management decision was due June 19, 2017.
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