EIN: 370968177
UEI: MYHGJMNC75X9
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 20, 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 October 20, 2026 (54 days from today).
What is a management decision? →During audit fieldwork, our testing resulted in audit adjustments in order to present materially accurate financial statements on grant activities. Criteria: A good system of internal controls would provide for accurate recording of adjusted grant receivables and revenues for all Organization grant accounts prior to audit fieldwork. Cause: Year-end entries related to grant receivables and revenues were required in order to accurately present the Organization’s financial statements. Effect: The Organization’s financial statements were not fully adjusted prior to audit fieldwork. Recommendation: A vital process of effective internal controls is the review and subsequent adjustment of all general ledger balances, including grant activity. This review and adjustment will aid in the appropriate budgeting and management of the Organization’s financial activities and resources related to grant programs. Corrective Action Plan: The Fiscal Manager, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork.
Show full finding ▾Hide full finding ▴Finding 2025 – 001 Audit Journal Entries Condition: During audit fieldwork, our testing resulted in audit adjustments in order to present materially accurate financial statements on grant activities. Criteria: A good system of internal controls would provide for accurate recording of adjusted grant receivables and revenues for all Organization grant accounts prior to audit fieldwork. Cause: Year-end entries related to grant receivables and revenues were required in order to accurately present the Organization’s financial statements. Effect: The Organization’s financial statements were not fully adjusted prior to audit fieldwork. Recommendation: A vital process of effective internal controls is the review and subsequent adjustment of all general ledger balances, including grant activity. This review and adjustment will aid in the appropriate budgeting and management of the Organization’s financial activities and resources related to grant programs. Corrective Action Plan: The Fiscal Manager, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork.
Finding 2025 – 001 Audit Journal Entries Condition: During audit fieldwork, our testing resulted in audit adjustments in order to present materially accurate financial statements on grant activities. Criteria: A good system of internal controls would provide for accurate recording of adjusted grant receivables and revenues for all Organization grant accounts prior to audit fieldwork. Cause: Year-end entries related to grant receivables and revenues were required in order to accurately present the Organization’s financial statements. Effect: The Organization’s financial statements were not fully adjusted prior to audit fieldwork. Recommendation: A vital process of effective internal controls is the review and subsequent adjustment of all general ledger balances, including grant activity. This review and adjustment will aid in the appropriate budgeting and management of the Organization’s financial activities and resources related to grant programs. Corrective Action Plan: The Fiscal Manager, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork.
2024-001
FAC accepted this audit on August 13, 2025 — management decision was due February 13, 2026.
During audit fieldwork, our testing resulted in audit adjustments in order to present materially accurate financial statements on grant activities. Criteria: A good system of internal controls would provide for accurate recording of adjusted grant receivables and revenues for all Organization grant accounts prior to audit fieldwork. Cause: Year-end entries related to grant receivables and revenues were required in order to accurately present the Organization’s financial statements. Effect: The Organization’s financial statements were not fully adjusted prior to audit fieldwork. Recommendation: A vital process of effective internal controls is the review and subsequent adjustment of all general ledger balances, including grant activity. This review and adjustment will aid in the appropriate budgeting and management of the Organization’s financial activities and resources related to grant programs. Corrective Action Plan: The Fiscal Manager, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork.
Show full finding ▾Hide full finding ▴Finding 2024 – 001: Grant Activity Recording Condition: During audit fieldwork, our testing resulted in audit adjustments in order to present materially accurate financial statements on grant activities. Criteria: A good system of internal controls would provide for accurate recording of adjusted grant receivables and revenues for all Organization grant accounts prior to audit fieldwork. Cause: Year-end entries related to grant receivables and revenues were required in order to accurately present the Organization’s financial statements. Effect: The Organization’s financial statements were not fully adjusted prior to audit fieldwork. Recommendation: A vital process of effective internal controls is the review and subsequent adjustment of all general ledger balances, including grant activity. This review and adjustment will aid in the appropriate budgeting and management of the Organization’s financial activities and resources related to grant programs. Corrective Action Plan: The Fiscal Manager, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork.
Condition: During audit fieldwork, our testing resulted in audit adjustments in order to present materially accurate financial statements on grant activities. Plan: The Fiscal Manager, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork. Anticipated Date of Completion: September 30, 2025 Name of Contact Person: Heather Fontanez, Fiscal Manager Management Response: Moving Forward, I, Heather Fontancz, will work wiht Lauterbach & Amen to finalize the FY24 journal entries. I will also make the necessary adjustments in our QuickBooks accounts to reflect the format and structure requested by our auditors.
FAC accepted this audit on April 24, 2023 — management decision was due October 24, 2023.
In testing one of four subrecipient monitoring files completed by the Area Agency, it was noted the Area Agency did not obtain and review the audited financial statements of the sub-recipient. We consider this to be a finding of noncompliance with the monitoring requirement. Questioned Costs: $0. Cause and Effect: Area Agency relied on the subrecipient to provide the report once completed and due to turnover at the subrecipient, the report was not sent. Recommendation: We recommend the Area Agency create a process to ensure all reports are obtained and reviewed. Views of Responsible Officials: Management agrees with this finding and response is included in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Criteria: As part of the annual monitoring of subrecipients, a review of the subrecipients auditor?s report should be conducted. Condition: In testing one of four subrecipient monitoring files completed by the Area Agency, it was noted the Area Agency did not obtain and review the audited financial statements of the sub-recipient. We consider this to be a finding of noncompliance with the monitoring requirement. Questioned Costs: $0. Cause and Effect: Area Agency relied on the subrecipient to provide the report once completed and due to turnover at the subrecipient, the report was not sent. Recommendation: We recommend the Area Agency create a process to ensure all reports are obtained and reviewed. Views of Responsible Officials: Management agrees with this finding and response is included in the Corrective Action Plan.
Criteria: Audited financial statements of subrecipients should be obtained and reviewed as part of the annual monitoring process. Condition: In testing one of four subrecipient monitoring files completed by the Area Agency, it was noted the Area Agency did not obtain and review the audited financial statements of the sub-recipient. We consider this to be noncompliance with the monitoring requirement. Corrective Action Plan: Area Agency personnel have, and will continue to, attend training on the monitoring process and seek out guidance from the Illinois Department of Aging. In addition, the Area Agency will ensure all steps of the monitoring process have been completed. Responsible Individual: Heather Fontanez, Fiscal Manager. Implementation Date: Immediately
FAC accepted this audit on May 19, 2022 — management decision was due November 19, 2022.
In testing two of the four quarterly reports we noted certification of submission for one report was not maintained to support timely filing, one report was filed late, and the Area Agency was unable to provide support for all amounts reported. We consider this to be a significant deficiency with the reporting requirement. Questioned Costs: $0 Cause and Effect: As a result of turnover, the Area Agency was unable to provide recalculations to support the amounts included in the reports. Recommendation: We recommend the Area Agency maintain documentation that clearly demonstrates how reported amounts are determined and supported. Views of Responsible Officials: Management agrees with this finding and response is included in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-002 ? Aging Cluster ? (a) Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers (Title III-B) (b) Special Programs for the Aging Title III, Part C Nutrition Services (Title III-C1) (c) Nutrition Services Incentive Program, Assistance Listing Number (a) 93.044 (b) 93.045 (c) 93.053 Criteria: Financial reports should be timely submitted and supported by the account records to allow the accuracy and completeness of reports to be verified. Condition: In testing two of the four quarterly reports we noted certification of submission for one report was not maintained to support timely filing, one report was filed late, and the Area Agency was unable to provide support for all amounts reported. We consider this to be a significant deficiency with the reporting requirement. Questioned Costs: $0 Cause and Effect: As a result of turnover, the Area Agency was unable to provide recalculations to support the amounts included in the reports. Recommendation: We recommend the Area Agency maintain documentation that clearly demonstrates how reported amounts are determined and supported. Views of Responsible Officials: Management agrees with this finding and response is included in the Corrective Action Plan.
2021-002 ? Aging Cluster ? (a) Special Programs for the Aging Title III, Part B Grants for Supportive Services and Senior Centers (Title III-B) (b) Special Programs for the Aging Title III, Part C Nutrition Services (Title III-C1) (c) Nutrition Services Incentive Program, Assistance Listing Number (a) 93.044 (b) 93.045 (c) 93.053 Condition: In testing two of the four quarterly reports we noted certification of submission for one report was not maintained to support timely filing, one report was filed late, and the Area Agency was unable to provide support for all amounts reported. We consider this to be a significant deficiency with the reporting requirement. Corrective Action Plan: Area Agency personnel have, and will continue to, attend training on the reporting and seek out guidance from the Illinois Department of Aging. In addition, the Area Agency will ensure documentation supporting the amounts reported is maintained. Responsible Individual: Heather Fontanez Implementation Date: Immediately
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