EIN: 363803312
UEI: LHE1NM452Q83
Audited by: Joseph I. David CPA, Ltd.
Oversight agency: 21 [Department of the Treasury]
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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 February 27, 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 August 27, 2026 (6 days ago).
What is a management decision? →The significant deficiency in internal controls over financial reporting described in Finding 2025-001 also impacts the administration of Federal Awards. Accurate reporting is required to ensure compliance with federal award terms and conditions.•Questioned Costs: None.•Recommendation: RTMC should follow the corrective action plan outlined in Finding 2025-001. Enhancing the review of financial data will ensure that federal expenditures are accurately tracked, reconciled, and reported to the granting agency.•Views of Responsible Officials: Management concurs and will include federal program tracking in the new monthly review process.
Show full finding ▾Hide full finding ▴Finding 2025-002: Internal Control Over Compliance •Federal Program: Corona virus Relief Fund (ALN 21.019)•Criteria/Condition: The significant deficiency in internal controls over financial reporting described in Finding 2025-001 also impacts the administration of Federal Awards. Accurate reporting is required to ensure compliance with federal award terms and conditions.•Questioned Costs: None.•Recommendation: RTMC should follow the corrective action plan outlined in Finding 2025-001. Enhancing the review of financial data will ensure that federal expenditures are accurately tracked, reconciled, and reported to the granting agency.•Views of Responsible Officials: Management concurs and will include federal program tracking in the new monthly review process.
Action To Be Taken: To ensure federal compliance for the Corona virus Relief Fund (ALN 21.019), the organization will implement a secondary review process. After the Executive Director prepares the federal financial reports, a designated member of the Board Finance Committee will review the supporting documentation (General Ledger and invoices) for accuracy before the report is submitted to the granting agency.•Responsible Party: Executive Director and Board Finance Committee. Anticipated Completion Date: February 28, 2026.
2024-002
The significant deficiency in internal controls over financial reporting described in Finding 2025-001 also impacts the administration of Federal Awards. Accurate reporting is required to ensure compliance with federal award terms and conditions.•Questioned Costs: None.•Recommendation: RTMC should follow the corrective action plan outlined in Finding 2025-001. Enhancing the review of financial data will ensure that federal expenditures are accurately tracked, reconciled, and reported to the granting agency.•Views of Responsible Officials: Management concurs and will include federal program tracking in the new monthly review process.
Show full finding ▾Hide full finding ▴Finding 2025-002: Internal Control Over Compliance •Federal Program: Corona virus Relief Fund (ALN 21.019)•Criteria/Condition: The significant deficiency in internal controls over financial reporting described in Finding 2025-001 also impacts the administration of Federal Awards. Accurate reporting is required to ensure compliance with federal award terms and conditions.•Questioned Costs: None.•Recommendation: RTMC should follow the corrective action plan outlined in Finding 2025-001. Enhancing the review of financial data will ensure that federal expenditures are accurately tracked, reconciled, and reported to the granting agency.•Views of Responsible Officials: Management concurs and will include federal program tracking in the new monthly review process.
Action To Be Taken: To ensure federal compliance for the Corona virus Relief Fund (ALN 21.019), the organization will implement a secondary review process. After the Executive Director prepares the federal financial reports, a designated member of the Board Finance Committee will review the supporting documentation (General Ledger and invoices) for accuracy before the report is submitted to the granting agency.•Responsible Party: Executive Director and Board Finance Committee. Anticipated Completion Date: February 28, 2026.
2024-002
FAC accepted this audit on July 21, 2026 — management decision was due January 21, 2027.
The significant deficiency in internal controls over financial reporting described in Finding 2025-001 also impacts the administration of Federal Awards. Accurate reporting is required to ensure compliance with federal award terms and conditions.•Questioned Costs: None.•Recommendation: RTMC should follow the corrective action plan outlined in Finding 2025-001. Enhancing the review of financial data will ensure that federal expenditures are accurately tracked, reconciled, and reported to the granting agency.•Views of Responsible Officials: Management concurs and will include federal program tracking in the new monthly review process.
Show full finding ▾Hide full finding ▴Finding 2025-002: Internal Control Over Compliance •Federal Program: Corona virus Relief Fund (ALN 21.019)•Criteria/Condition: The significant deficiency in internal controls over financial reporting described in Finding 2025-001 also impacts the administration of Federal Awards. Accurate reporting is required to ensure compliance with federal award terms and conditions.•Questioned Costs: None.•Recommendation: RTMC should follow the corrective action plan outlined in Finding 2025-001. Enhancing the review of financial data will ensure that federal expenditures are accurately tracked, reconciled, and reported to the granting agency.•Views of Responsible Officials: Management concurs and will include federal program tracking in the new monthly review process.
Action To Be Taken: To ensure federal compliance for the Corona virus Relief Fund (ALN 21.019), the organization will implement a secondary review process. After the Executive Director prepares the federal financial reports, a designated member of the Board Finance Committee will review the supporting documentation (General Ledger and invoices) for accuracy before the report is submitted to the granting agency.•Responsible Party: Executive Director and Board Finance Committee. Anticipated Completion Date: February 28, 2026.
2024-002
The significant deficiency in internal controls over financial reporting described in Finding 2025-001 also impacts the administration of Federal Awards. Accurate reporting is required to ensure compliance with federal award terms and conditions.•Questioned Costs: None.•Recommendation: RTMC should follow the corrective action plan outlined in Finding 2025-001. Enhancing the review of financial data will ensure that federal expenditures are accurately tracked, reconciled, and reported to the granting agency.•Views of Responsible Officials: Management concurs and will include federal program tracking in the new monthly review process.
Show full finding ▾Hide full finding ▴Finding 2025-002: Internal Control Over Compliance •Federal Program: Corona virus Relief Fund (ALN 21.019)•Criteria/Condition: The significant deficiency in internal controls over financial reporting described in Finding 2025-001 also impacts the administration of Federal Awards. Accurate reporting is required to ensure compliance with federal award terms and conditions.•Questioned Costs: None.•Recommendation: RTMC should follow the corrective action plan outlined in Finding 2025-001. Enhancing the review of financial data will ensure that federal expenditures are accurately tracked, reconciled, and reported to the granting agency.•Views of Responsible Officials: Management concurs and will include federal program tracking in the new monthly review process.
Action To Be Taken: To ensure federal compliance for the Corona virus Relief Fund (ALN 21.019), the organization will implement a secondary review process. After the Executive Director prepares the federal financial reports, a designated member of the Board Finance Committee will review the supporting documentation (General Ledger and invoices) for accuracy before the report is submitted to the granting agency.•Responsible Party: Executive Director and Board Finance Committee. Anticipated Completion Date: February 28, 2026.
2024-002
FAC accepted this audit on September 5, 2025 — management decision was due March 5, 2026.
During our walk through of the expenditure cycle, we discovered the following issues: • Some vouchers were not prepared or lacked proper authorization and supporting source documents. • Multiple transactions were missing receipts or had incomplete vouchers. • Instances of the same check number being used twice in the general ledger. • Certain check numbers were not entered into the software program. Cause: Inadequate internal controls over documentation and expenditure tracking. Effect: Risk of unallowable costs being charged to federal programs and potential disallowance of expenses. Questioned Costs: Unable to determine exact amount due to lack of documentation. Recommendation: RTMC should enforce strict policies for maintaining proper documentation to verify and support costs. This ensures all expenses are allowable, reasonable, and allocable.
Show full finding ▾Hide full finding ▴Inadequate Documentation for Expenses (Assistance Listing 21.019 ARPA) Criteria: 2 CFR §200.403–405 requires that costs charged to federal awards be adequately documented, allowable, and allocable. Condition: During our walk through of the expenditure cycle, we discovered the following issues: • Some vouchers were not prepared or lacked proper authorization and supporting source documents. • Multiple transactions were missing receipts or had incomplete vouchers. • Instances of the same check number being used twice in the general ledger. • Certain check numbers were not entered into the software program. Cause: Inadequate internal controls over documentation and expenditure tracking. Effect: Risk of unallowable costs being charged to federal programs and potential disallowance of expenses. Questioned Costs: Unable to determine exact amount due to lack of documentation. Recommendation: RTMC should enforce strict policies for maintaining proper documentation to verify and support costs. This ensures all expenses are allowable, reasonable, and allocable.
Views of Responsible Officials: Management agrees and will implement improved documentation and review procedures. Estimate time of completion: February 10, 2025.
FAC accepted this audit on March 5, 2025 — management decision was due September 5, 2025.
During our walk through of the expenditure cycle, we discovered the following issues: • Some vouchers were not prepared or lacked proper authorization and supporting source documents. • Multiple transactions were missing receipts or had incomplete vouchers. • Instances of the same check number being used twice in the general ledger. • Certain check numbers were not entered into the software program. Cause: Inadequate internal controls over documentation and expenditure tracking. Effect: Risk of unallowable costs being charged to federal programs and potential disallowance of expenses. Questioned Costs: Unable to determine exact amount due to lack of documentation. Recommendation: RTMC should enforce strict policies for maintaining proper documentation to verify and support costs. This ensures all expenses are allowable, reasonable, and allocable.
Show full finding ▾Hide full finding ▴Inadequate Documentation for Expenses (Assistance Listing 21.019 ARPA) Criteria: 2 CFR §200.403–405 requires that costs charged to federal awards be adequately documented, allowable, and allocable. Condition: During our walk through of the expenditure cycle, we discovered the following issues: • Some vouchers were not prepared or lacked proper authorization and supporting source documents. • Multiple transactions were missing receipts or had incomplete vouchers. • Instances of the same check number being used twice in the general ledger. • Certain check numbers were not entered into the software program. Cause: Inadequate internal controls over documentation and expenditure tracking. Effect: Risk of unallowable costs being charged to federal programs and potential disallowance of expenses. Questioned Costs: Unable to determine exact amount due to lack of documentation. Recommendation: RTMC should enforce strict policies for maintaining proper documentation to verify and support costs. This ensures all expenses are allowable, reasonable, and allocable.
Views of Responsible Officials: Management agrees and will implement improved documentation and review procedures. Estimate time of completion: February 10, 2025.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
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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