EIN: 370971586
UEI: W3LSJ2RPUBH3
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 23, 2024. 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 November 23, 2024, which was (635 days ago).
What is a management decision? →Condition: The Organization did not maintain sufficient documentation of its procurement decisions. Criteria: OMB Uniform Guidance §200.320 details various methods of procurement to be followed based on the intended dollar value and nature of the contract. While the specific required documentation may vary based on each of the five methods, all mandate specific documentation concerning procurement decisions. Cause: The Organization has contracts with vendors that existed prior to the procurement guidelines. As a result, several of these contracts, including those involving teacher positions, do not have sufficient documentation of procurement evaluations and decisions.Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions and document how the procurement decisions were made, including how these decisions align with the procurement policy. Views of Responsible Officials and Planned Corrective Actions: We agree with the finding and are implementing procedures to maintain this documentation on an ongoing process.
Corrective Action Plan The Illinois Humanities Council is addressing this finding by putting together a comprehensive corrective account plan to ensure compliance with procurement guidelines and proper documentation. Below is our plan: 1. Review and Identify Contracts Affected: • Conduct a thorough review of all contracts with vendors that existed prior to procurement guidelines. • Identify contracts lacking sufficient documentation of procurement evaluations and decisions. 2. Review Standard Operating Procedures (SOP’s): • Review current SOPs to ensure they are clear in outlining the procurement process, including evaluation criteria, decision-making procedures, and documentation requirements. • Ensure SOPs are in line with procurement guidelines and regulatory requirements. 3. Training and Awareness: • Conduct training sessions for relevant staff members involved in the procurement process. • Regularly review procurement processes and documentation to ensure ongoing compliance. 4. Implementation Monitoring: • Senior Director of Finance and Operations will take responsibility for monitoring the implementation of corrective actions. • A regular review of the procurement processes and documentation will be done to ensure compliance. 5. External Audit Preparations: • Prepare documentation and evidence of corrective actions taken for future audits. • Ensure transparency and accessibility of procurement records for auditor. By implementing this corrective action plan, Illinois Humanities Council can ensure compliance with procurement guidelines, enhance transparency and accountability in the procurement process, and mitigate the risk of similar findings in future audits. Planned Completion Date 6/30/2024 Individual Responsible for Executing Corrective Action Vicki Garza, Senior Director of Finance and Operations
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 20, 2023. 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 20, 2023, which was (974 days ago).
What is a management decision? →Finding Number: 2022-002 This finding is: New X Repeat from Prior Year? Year originally reported? 2021 Federal Program Name: Promotion of the Humanities Federal/State Partnership Project Numbers: SO-263616-19, SO-283106-22 Assistance Listing Number: 45.129 Passed Through: N/A Federal Agency: National Endowment for the Humanities Criteria Reporting - A final performance report and a final Federal Financial Report, SF 425 (FFR), shall be submitted to the NEH Office of Grant Management. Before submitting an FFR, the recipient must ensure that the information submitted is accurate, complete, and consistent with their accounting records. Condition During our testing, we identified material misstatements in the amounts reported by the Organization in the FFRs. Questioned Costs None Context The FFRs reported incorrect amounts for federal funds authorized, unobligated balance of federal funds, and/or recipient share of expenditures. The current year expenditures reported by the Organization were correct. As a result, the material misstatements identified did not have any effect on the amounts reported in the SEFA or the financial statements. Effect Inaccurate financial data was reported to the federal awarding agency due to the FFRs being incorrect. Cause This finding was due to an oversight by the Organization?s management and accounting department. Recommendation The Organization should ensure that the FFRs submitted are accurate, complete, and consistent with their accounting records. Management Response Management concurs with this finding. See corrective action plan.
Illinois Humanities Council ? Single Audit Corrective Action Plan Finding 2022-002 ? Material Misstatements on Federal Financial Report SF425 During audit testing material misstatements were identified in the amounts reported by the Organization on the Federal Financial Report (FFR) SF425 for NEH Grant SO-263616-19 as of October 31, 2022. The FFR reported incorrect amounts for federal funds authorized, unobligated balance of federal funds and recipient share of expenditures. Corrective Action Plan Upon further review of NEH Grant SO-263616-19 Federal Financial Report (FFR) as of October 31, 2021, it was determined that information on the originally submitted SF425 FFR was incorrect. This finding has been addressed in the Illinois Humanities Councils FY21 Single Audit under Finding #2021-001. Since incorrect information from the October 31, 2021, FFR was carried forward this cause the October 31, 2022, SF425 FFR to be incorrect as well. It has been acknowledged that some of the wording and descriptions on the SF425 instructions and form were misunderstood and inaccurately interpreted by accounting staff, thus resulting in wrong information being provided. To ensure accuracy of data being reported on all SF425 FFR?s going forward the Director of Finance will establish and maintain an accurate understanding of the SF425 form and instructions. The Director of Finance will also provide detailed reconciliations of data being reported on the FFR?s that will then be reviewed with the Director of Development and Executive Director for accuracy prior to the FFR being submitted. Completed FFR?s will also be shared with the Board Chair and Treasurer for transparency of data being submitted. Should any questions come up while the Director of Finance is completing FFR?s they will reach out directly to the organizations NEH Grant Manager for assistance to make sure any issues are addressed prior to submission of FFR?s. Planned Completion Date 05/01/2023 Individuals Responsible for Executing Corrective Action Vicki Garza, Director of Finance Morven Higgins, Director of Development Gabrielle Lyon, Executive Director Board Chair Treasurer
2021-001
Finding Number: 2022-003 This finding is: X New Repeat from Prior Year? Year originally reported? Federal Program Names: Promotion of the Humanities Federal/State Partnership; Promotion of the Arts Grants to Organizations and Individuals Project Numbers: SO-263616-19, ZSO-283177-21, SO-283106-22; 1866149-52-C-20 Assistance Listing Numbers: 45.129; 45.024 Passed Through: N/A; Arts Midwest Federal Agencies: National Endowment for the Humanities; National Endowment for the Arts Criteria Reporting - 2 CFR Part 200 requires grantees to submit the Single Audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the audit report or nine months after the fiscal year end. Condition During our testing, we noted that the Single Audit reporting package for fiscal year 2021 was not submitted to the FAC within the required timeframe. Questioned Costs None Context The complete reporting package was submitted on June 16, 2022. This was over two months after the audit report which was dated April 5, 2022. While the package was submitted within the nine-month window after the fiscal year end, it was considered late based on 2 CFR Part 200 requirements. Effect The Organization was not in compliance with 2 CFR Part 200 and was classified as a high-risk auditee for fiscal year 2022. Cause This finding was due to an oversight by the Organization?s management and accounting department. Recommendation The Organization should ensure that the Single Audit reporting package is submitted to the FAC within the required timeframe. Management Response Management concurs with this finding. See corrective action plan.
Illinois Humanities Council ? Single Audit Corrective Action Plan Finding 2022-003 ? Late Filing of 2021 Single Audit Reporting Package During audit testing it was discovered that the Single Audit reporting package for fiscal year 2021 was not submitted to the Federal Audit Clearinghouse (FAC) within the required timeframe. The Code of Federal Regulations 2 CFR 200 requires grantees to submit the Single Audit reporting package to the Federal Audit Clearinghouse (FAC) with the earlier of 30 calendar days after receiving the audit report or nine months after the fiscal year end. Corrective Action Plan The Illinois Humanities Council had been outsourcing their accounting and finance functions to a third-party contractor when this finding occurred. It has since been identified that this third-party contractor was insufficiently performing contracted duties and this contract has been terminated as of December 31, 2022. To ensure that all Single Audit reporting packages are submitted in a timely manner according to 2 CFR 200 the Director of Finance and the Executive Director will work closely with the audit firm on timing of audit reports so as to meet the FAC timing requirement. The Board Chair and Treasure will also be notified once the Single Audit reporting package has been submitted to the FAC for transparency that reporting timing requirements have been met. Planned Completion Date 05/01/2023 Individuals Responsible for Executing Corrective Action Vicki Garza, Director of Finance Gabrielle Lyon, Executive Director
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 15, 2022. 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 15, 2022, which was (1344 days ago).
What is a management decision? →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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