EIN: 364122225
UEI: V1TBZGFCJL18
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2020. 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, 2020 (2153 days ago).
What is a management decision? →Finding 2019-001-Late Submission of Reporting Package Reporting Federal Department -U.S. Department of Labor Federal Award Identification Number and Year: AA-30732-18-55-A-17 and 2017; AA-32193-18-55-A-17 and 2018 Passed-through Illinois Department of Commerce and Economic Opportunity WIOA Cluster: WIOA Adult Program, CFDA 17.258 WIOA Youth Activities, CFDA 17.259 WIOA Dislocated Worker Formula Grants, CFDA 17.278 Questioned Costs: None Criteria 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F ? Audit Requirements, Section 200.512, Report submission, states ?(a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.? Condition The Partnership did not submit its prior year?s Single Audit Package in a timely manner as required by federal regulations. Context The federal reporting deadline for The Partnership?s Single Audit Reporting Package for the year ended June 30, 2018 was March 31, 2019. However, the Partnership did not submit its Single Audit Reporting Package until April 15, 2019, 15 days later. Identification of Repeating Finding None Effect The late submission of the Single Audit Package is a violation of federal regulations and impairs grantor agencies? ability to monitor federally funded program. As a result, The Partnership is designated a high-risk auditee until it accomplishes timely submission of its Single Audit Package for two (2) consecutive years. Cause Based on discussions with management, this occurred due to turnover in the Controller?s position as well as a change in auditors due to our internal procedures. As such, the financial and compliance audits were started significantly later than usual and completed later than anticipated. Recommendation We recommend The Partnership implement procedures to ensure timely completion and submission of its Single Audit Reporting Package in accordance with 2 CFR Part 200.512.
Show full finding ▾Hide full finding ▴Finding 2019-001-Late Submission of Reporting Package Reporting Federal Department -U.S. Department of Labor Federal Award Identification Number and Year: AA-30732-18-55-A-17 and 2017; AA-32193-18-55-A-17 and 2018 Passed-through Illinois Department of Commerce and Economic Opportunity WIOA Cluster: WIOA Adult Program, CFDA 17.258 WIOA Youth Activities, CFDA 17.259 WIOA Dislocated Worker Formula Grants, CFDA 17.278 Questioned Costs: None Criteria 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F ? Audit Requirements, Section 200.512, Report submission, states ?(a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.? Condition The Partnership did not submit its prior year?s Single Audit Package in a timely manner as required by federal regulations. Context The federal reporting deadline for The Partnership?s Single Audit Reporting Package for the year ended June 30, 2018 was March 31, 2019. However, the Partnership did not submit its Single Audit Reporting Package until April 15, 2019, 15 days later. Identification of Repeating Finding None Effect The late submission of the Single Audit Package is a violation of federal regulations and impairs grantor agencies? ability to monitor federally funded program. As a result, The Partnership is designated a high-risk auditee until it accomplishes timely submission of its Single Audit Package for two (2) consecutive years. Cause Based on discussions with management, this occurred due to turnover in the Controller?s position as well as a change in auditors due to our internal procedures. As such, the financial and compliance audits were started significantly later than usual and completed later than anticipated. Recommendation We recommend The Partnership implement procedures to ensure timely completion and submission of its Single Audit Reporting Package in accordance with 2 CFR Part 200.512.
Corrective Action ? Finding 2019-001 In 2018, the Chicago Cook Workforce Partnership (The Partnership) experienced significant staff turnover in the finance and compliance units resulting in key management changes and program personnel retirement, including the addition of a Controller, requiring an extensive acclimation process. As a result, the FY18 Audit report was submitted later than anticipated yet within the allowable 15 days grace period. As a result of the transition in fiscal leadership, the Request for Proposals (RFP) process to procure independent audit services for a three-year term began later than planned. The RFP process was successfully completed during January 2019 and is currently at the midpoint of the contract term. The Partnership is drafting new policy and procedure manuals to ensure that future RFP processes begin early enough in anticipation of a new independent audit services procurement with an award in early 2021. In response to the Finding 2019-001 ? Late Submission of Reporting Package, The Partnership has reinforced its finance team with a competent Controller and Assistant Controller, both of whom are capable of completing and meeting all of The Partnership?s internal and external financial obligations including a team of trained and responsible staff accountants and fiscal monitors. The entire finance team meets weekly to discuss and implement the fiscal workload ensuring maximum efficiencies for our stakeholders. The team is poised to identify and be mindful of financial and compliance deadlines to prevent late submission of audit reports. Controller, Wingman Ho, of the Partnership is the main contact of the implementation plan, the implementation plan effective immediately.
Finding 2019-002 - Fraud Affecting a Federal Program Allowable Costs Federal Department -U.S. Department of Labor Federal Award Identification Number and Year: AA-30732-18-55-A-17 and 2017; AA-32193-18-55-A-17 and 2018 Passed-through Illinois Department of Commerce and Economic Opportunity WIOA Cluster: WIOA Adult Program, CFDA 17.258 WIOA Youth Activities, CFDA 17.259 WIOA Dislocated Worker Formula Grants, CFDA 17.278 Questioned Costs: $24,984 Criteria 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F ? Audit Requirements, Section 200.516, Audit findings, states (a) The auditor must report the following as audit findings in a schedule of findings and questioned costs: (3) Known questioned costs that are greater than $25,000 for a type of compliance requirement for a major program. Known questioned costs are those specifically identified by the auditor. In evaluating the effect of questioned costs on the opinion on compliance, the auditor considers the best estimate of total costs questioned (likely questioned costs), not just the questioned costs specifically identified (known questioned costs). The auditor must also report known questioned costs when likely questioned costs are greater than $25,000 for a type of compliance requirement for a major program. In reporting questioned costs, the auditor must include information to provide proper perspective for judging the prevalence and consequences of the questioned costs. (6) Known or likely fraud affecting a Federal award, unless such fraud is otherwise reported as an audit finding in the schedule of findings and questioned costs for Federal awards. This paragraph does not require the auditor to report publicly information which could compromise investigative or legal proceedings or to make an additional reporting when the auditor confirms that the fraud was reported outside the auditor's reports under the direct reporting requirements of GAGAS. Condition The Partnership disclosed an instance of employee related fraud impacting the WIOA federally funded grant through the Illinois Department of Commerce and Economic Opportunity (IL DCEO) during the year. Context During a routine review of an employee?s August 30, 2019 timesheet and travel reimbursement request, by a supervisor, there appeared to be some fraudulent time and expense reported relating to fiscal monitoring site visits conducted by the employee. As a result, The Partnership conducted a full investigation of the employee?s fiscal monitoring visits, mileage reimbursements and timesheets during the period from September 17, 2018 through August 29, 2019. Also, The Partnership contacted several delegate agencies to verify the monitoring visits the employee purported to have conducted. However, none of the delegate agencies supported/agreed with the employee?s claim of being onsite conducting monitoring. Of the 104 days the employee claimed to be conducting onsite monitoring visits on behalf of The Partnership, The Partnership?s investigation confirmed only 19 days. Hence, 85 days are considered questionable. Based on the review, costs and related timesheets were unsupported by delegate agency staff, The Partnership?s staff, electronic records and standard monitoring protocols. This instance of fraud was reported to The Partnership?s granting agency, IL DCEO, and the employee was terminated. Identification of Repeating Finding None Effect The review conducted resulted in The Partnership unable to verify $2,518 of the total reimbursement amount requested by the employee, which represented known questioned costs. In addition, likely questioned costs were estimated to be $22,466 in fiscal year 2019 and fiscal year 2020, which was computed based on numbers of days considered questionable (85 days) multiplied by the employee?s daily pay rate. As a result, total questioned costs were estimated to be $17,249 and $7,735 in fiscal years 2019 and 2020, respectively. Cause Based on discussions with management, this occurred due to employee fraud and lack of oversight by senior management. Recommendation We recommend that The Partnership implement remedial/corrective action plans and procedures to help prevent, deter and detect against employees? fraud. Also, The Partnership should continue to follow-up with its granting agency, IL DCEO, and any directives they may provide regarding resolution of this matter.
Show full finding ▾Hide full finding ▴Finding 2019-002 - Fraud Affecting a Federal Program Allowable Costs Federal Department -U.S. Department of Labor Federal Award Identification Number and Year: AA-30732-18-55-A-17 and 2017; AA-32193-18-55-A-17 and 2018 Passed-through Illinois Department of Commerce and Economic Opportunity WIOA Cluster: WIOA Adult Program, CFDA 17.258 WIOA Youth Activities, CFDA 17.259 WIOA Dislocated Worker Formula Grants, CFDA 17.278 Questioned Costs: $24,984 Criteria 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F ? Audit Requirements, Section 200.516, Audit findings, states (a) The auditor must report the following as audit findings in a schedule of findings and questioned costs: (3) Known questioned costs that are greater than $25,000 for a type of compliance requirement for a major program. Known questioned costs are those specifically identified by the auditor. In evaluating the effect of questioned costs on the opinion on compliance, the auditor considers the best estimate of total costs questioned (likely questioned costs), not just the questioned costs specifically identified (known questioned costs). The auditor must also report known questioned costs when likely questioned costs are greater than $25,000 for a type of compliance requirement for a major program. In reporting questioned costs, the auditor must include information to provide proper perspective for judging the prevalence and consequences of the questioned costs. (6) Known or likely fraud affecting a Federal award, unless such fraud is otherwise reported as an audit finding in the schedule of findings and questioned costs for Federal awards. This paragraph does not require the auditor to report publicly information which could compromise investigative or legal proceedings or to make an additional reporting when the auditor confirms that the fraud was reported outside the auditor's reports under the direct reporting requirements of GAGAS. Condition The Partnership disclosed an instance of employee related fraud impacting the WIOA federally funded grant through the Illinois Department of Commerce and Economic Opportunity (IL DCEO) during the year. Context During a routine review of an employee?s August 30, 2019 timesheet and travel reimbursement request, by a supervisor, there appeared to be some fraudulent time and expense reported relating to fiscal monitoring site visits conducted by the employee. As a result, The Partnership conducted a full investigation of the employee?s fiscal monitoring visits, mileage reimbursements and timesheets during the period from September 17, 2018 through August 29, 2019. Also, The Partnership contacted several delegate agencies to verify the monitoring visits the employee purported to have conducted. However, none of the delegate agencies supported/agreed with the employee?s claim of being onsite conducting monitoring. Of the 104 days the employee claimed to be conducting onsite monitoring visits on behalf of The Partnership, The Partnership?s investigation confirmed only 19 days. Hence, 85 days are considered questionable. Based on the review, costs and related timesheets were unsupported by delegate agency staff, The Partnership?s staff, electronic records and standard monitoring protocols. This instance of fraud was reported to The Partnership?s granting agency, IL DCEO, and the employee was terminated. Identification of Repeating Finding None Effect The review conducted resulted in The Partnership unable to verify $2,518 of the total reimbursement amount requested by the employee, which represented known questioned costs. In addition, likely questioned costs were estimated to be $22,466 in fiscal year 2019 and fiscal year 2020, which was computed based on numbers of days considered questionable (85 days) multiplied by the employee?s daily pay rate. As a result, total questioned costs were estimated to be $17,249 and $7,735 in fiscal years 2019 and 2020, respectively. Cause Based on discussions with management, this occurred due to employee fraud and lack of oversight by senior management. Recommendation We recommend that The Partnership implement remedial/corrective action plans and procedures to help prevent, deter and detect against employees? fraud. Also, The Partnership should continue to follow-up with its granting agency, IL DCEO, and any directives they may provide regarding resolution of this matter.
Corrective Action ? Finding 2019-002 A Chicago Cook Workforce Partnership (The Partnership) employee submitted travel and expense related reimbursement forms based on his work-related duties as part of the fiscal team. Some of the expenses submitted for reimbursement appeared to be questionable based on the frequency of agency visits including the location and timing of visits to subrecipient agencies for fiscal monitoring purposes. As a result of these questionable expenses, The Partnership immediately completed an investigation. Based on this investigation, due diligence showed that costs and related timesheets were unsubstantiated. The CEO terminated the employee and reported the investigation findings to the funder, Illinois Department of Commerce and Economic Opportunity (IL DCEO). In response to Finding 2019-002 Fraud Affecting a Federal Program, The Partnership responds as follows: The Partnership has introduced procedures to reinforce and secure internal controls. Immediately following the incident, the Chief Executive Officer held an all staff meeting discussing The Partnership?s zero tolerance policy regarding time theft and employee reimbursement fraud and immediate disciplinary action enforcement. The Partnership created a form which subrecipient agency personnel sign to confirm that The Partnership?s auditor was in fact in attendance for fieldwork. (This is done at both the beginning and ending of an audit). The Partnership also added a veracity statement to the organization?s reimbursement form which says: ?By signing, I do hereby certify that all dates and information reported are true and correct. I understand that falsifying information may result in disciplinary action, up to and including termination of employment.? An automated time and attendance platform was put in place which requires employees to enter their work hours daily. The respective supervisor can review this information on a real time basis and must approve all time entered at least twice monthly. The Partnership management team will conduct spot checks of employees conducting fieldwork to verify that the employee is where they claim they to be. (Incidentally, this final step is precisely what the IL DCEO does to verify its auditors whereabouts). The Partnership is in regular contact with the funder, IL DCEO, regarding the incident report filed for this investigation and will comply with any directives pertaining to this incident. Wingman Ho, Controller, is the main contact for plan implementation which is effective immediately.
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