Claretian Associates Inc

Finding 2024-004 Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds Program Federal Agency U.S. Department of Health and Human Services Passthrough Agency Illinois Department of Human Services Award Number/Year 2024 Criteria Uniform Guidance requires that single audits be completed, and the reporting package submitted to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition CAI did not submit its audited financial statements and SEFA to the Federal Audit Clearinghouse website within nine (9) months of June 30, 2024. CAI also didn’t submit its audited financial statements, SEFA, CFR, CYEFR and other required information to the GATA portal within nine (9) months after June 30, 2024.Cause This condition was due to CAI being understaffed within its accounting and finance department resulting in a significant delay in completing the recording of financial transactions, performing account reconciliations and preparing financial reports available for audit. Effect The effect is that noncompliance with financial reporting deadlines could cause funding sources for CAI to suspend funding until compliance is achieved. Questioned Costs None noted. Repeat Finding No. Recommendation We recommend that management 1) hire personnel within its accounting and finance department so that all defined tasks can be performed in a more timely manner and/or 2) evaluate its current processes to determine how to make them more efficient so that the current personnel within the accounting and finance department are able to complete their tasks in a more timely manner. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

By monitoring both auditors’ timeline and completion of requested audit items, Claretian will ensure that the reporting package be submitted to the Federal Audit Clearinghouse within nine (9) months after the end of the audit period.