EIN: 370981610
UEI: CY1WLXPE62S5
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 3, 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 December 3, 2020 (2092 days ago).
What is a management decision? →During our audit testing, we were unable to obtain support for approval of 6 of 80 expenses tested. Criteria: The Agency must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the Agency is managing the Federal awards in compliance with Federal statutes, regulations and terms and conditions of the Federal award. Effect: Without proper approval of expenses, it is possible expenses could be incurred that are not allowable under grant agreements. Cause of Condition: Two instances were due to lack of established procedures early in the fiscal year ended September 30, 2019, specifically related to documentation of approval related to subrecipient payments. Three instances were due to verbal approval given with no formal documentation of the approval. One instance was due to failure to locate supporting documentation for the expense. Questioned Costs: None reported Recommendation: We recommend that the Agency formally document management approval of all expenses. Repeat Finding: No. View of Responsible Officials and Planned Corrective Actions: Going forward, the Executive Director will require monthly bank reconciliations, and will review these reconciliations, matching up expenditures and deposits on a monthly basis to ensure that everything is being recorded properly and reconciled monthly. If an item is missing approval, the Executive Director will rectify that during this review, to ensure that nothing has been missed and that all expenses are approved.
Show full finding ▾Hide full finding ▴DEPARTMENT OF HEALTH AND HUMAN SERVICES Significant Deficiency 2019-003 Aging Cluster; Special Programs for the Aging, Title III, Part B and Part OMB, Grants for Supportive Services and Senior Centers - CFDA No. 93.044; Title III, Part C, Nutrition Services - CFDA No. 93.045; Nutrition Services Incentive Program - CFDA No. 93.053; Grant No. T31907; Grant Period ? Year ended September 30, 2019 Condition: During our audit testing, we were unable to obtain support for approval of 6 of 80 expenses tested. Criteria: The Agency must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the Agency is managing the Federal awards in compliance with Federal statutes, regulations and terms and conditions of the Federal award. Effect: Without proper approval of expenses, it is possible expenses could be incurred that are not allowable under grant agreements. Cause of Condition: Two instances were due to lack of established procedures early in the fiscal year ended September 30, 2019, specifically related to documentation of approval related to subrecipient payments. Three instances were due to verbal approval given with no formal documentation of the approval. One instance was due to failure to locate supporting documentation for the expense. Questioned Costs: None reported Recommendation: We recommend that the Agency formally document management approval of all expenses. Repeat Finding: No. View of Responsible Officials and Planned Corrective Actions: Going forward, the Executive Director will require monthly bank reconciliations, and will review these reconciliations, matching up expenditures and deposits on a monthly basis to ensure that everything is being recorded properly and reconciled monthly. If an item is missing approval, the Executive Director will rectify that during this review, to ensure that nothing has been missed and that all expenses are approved.
CORRECTIVE ACTION PLAN May 29, 2020 U.S. Department of Health and Human Services Area Agency on Aging for Lincolnland, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2019. Name and address of independent public accounting firm: Kerber, Eck & Braeckel LLP 3200 Robbins Road, Suite 200A Springfield, IL 62704 Audit Period: Year ended September 30, 2019 The findings from the September 30, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS -FINANCIAL STATEMENT AUDIT Material Weakness 2019-001 Recommendation: The Agency take steps to ensure finance personnel have proper training to allow for proper oversight of the Agency's accounting and financial reporting systems. Action Taken: The issues occurred very early in the Fiscal year, prior to the departure of our former Fiscal Manager. At this point in time, we believe we have found and corrected the issues, so this should not carry over into FY20 and beyond. However, management will pay close attention to the finances of the organization in the future, and will require monthly financial statements to ensure accuracy of reporting. Significant Deficiency 2019-002 Recommendation: The Agency reconcile all bank accounts to the general ledger monthly and that resulting adjustments be recorded in a timely manner. Action Taken: We believe that this was a result of cleaning up the many issues left from the prior Fiscal Manager, and lack of time to be able to do these in a timely manner. However, going forward the Executive Director will require monthly bank reconciliations, and will review these reconciliations, matching up expenditures and deposits on a monthly basis to ensure that everything is being recorded properly and reconciled monthly. FINDINGS - FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Health and Human Services Material Weakness 2019-003 Aging Cluster; Special Programs for the Aging, Title III, Part B and Part 0MB, Grants for Suppmiive Services and Senior Centers - CFDA No. 93.044; Title III, Pait C, Nutrition Services - CFDA No. 93.045; Nutrition Services Incentive Program - CFDA No. 93.053; Grant No. T31907; Grant Period - Yem? ended September 30, 2019 Recommendation: The Agency formally document management approval of all expenses. Action Taken: As stated above, going forward the Executive Director will require monthly bank reconciliations, and will review these reconciliations, matching up expenditures and deposits on a monthly basis to ensure that everything is being recorded properly and reconciled monthly. If an item is missing approval, the Executive Director will rectify that during this review, to ensure that nothing has been missed and that all expenses are approved. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Carolyn Austin, Executive Director, at 217-787-9234. Executive Director Area Agency on Aging for Lincolnland, Inc.
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