EIN: 370982176
UEI: RFLENQ6M62B1
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 19, 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 July 19, 2024, which was (762 days ago).
What is a management decision? →Condition The Agency had a lack of segregation of duties during the year ended June 30, 2023. Criteria Federal grant guidelines require grantees to have systems in place that provide reasonable assurance that the information is accurate, allowable, and compliant with the terms and conditions of each grant. Grantees must also adequately safeguard all such property and must provide assurance that it is used solely for authorized purposes. Internal control procedures require that accounting functions should be segregated so that one person does not control more than one aspect of an accounting transaction. And when there are duties that are not segregated, compensating controls should be in place to overcome the risks related to a lack of segregation of duties. Cause Due to a limited number of accounting staff, the Finance Director is involved in many aspects of a transaction. For example, in cash disbursement transactions, the Finance Director generally prepares the checks and records the transactions. Effect The Finance Director performed most of the accounting functions, resulting in a lack of segregation of duties. Recommendation We recommend that the Agency hire a Fiscal Clerk or use existing staff to separate the accounting functions of custody, recordkeeping and authorization. We also recommend that the Executive Director sign off on all check requisitions, journal entries and bank reconciliations as a compensating control. Views of Responsible Officials Agree.
Corrective Action Plan It is TRRC policy for the Executive Director sign off on all check authorizations and have two authorized check signers to sign each check being disbursed. The Executive Director has approved the bank reconciliations, journal entries, and all check authorizations for the entire fiscal year 2023. Also, bank reconciliations were prepared by the fiscal clerk for the entire fiscal year 2023. Anticipated Completion Date July 1, 2024 Responsible Parties Jeremy Oshner, Executive Director Mike Muehl, Finance Director 107 North 3rd Quincy, IL 62301 (217) 224-8171
2022-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 16, 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 July 16, 2023, which was (1131 days ago).
What is a management decision? →Condition The Agency had a lack of segregation of duties during the year ended June 30, 2022 and did not consistently or effectively perform its compensating controls. Criteria Federal grant guidelines require grantees to have systems in place that provide reasonable assurance that the information is accurate, allowable, and compliant with the terms and conditions of each grant. Grantees must also adequately safeguard all such property and must provide assurance that it is used solely for authorized purposes. Internal control procedures require that accounting functions should be segregated so that one person does not control more than one aspect of an accounting transaction. And when there are duties that are not segregated, compensating controls should be in place to overcome the risks related to a lack of segregation of duties. Cause Due to a limited number of accounting staff, the Finance Director is involved in many aspects of a transaction. For example, in cash disbursement transactions, the Finance Director generally prepares the checks and record the transactions. One of the compensating controls the Agency has is for the Executive Director to approve all check authorizations. When testing invoices for proper authorization, eleven out of sixty-four invoices did not have Executive Director approval. Effect The Finance Director performed most of the accounting functions, resulting in a lack of segregation of duties. Also, compensating controls were not consistently or effectively being performed. Recommendation We recommend that the Agency hire a Fiscal Clerk or use existing staff to separate the accounting functions of custody, recordkeeping and authorization. We also recommend that the Executive Director sign off on all check requisitions, journal entries and bank reconciliations as a compensating control. Views of Responsible Officials Agree.
Corrective Action Plan It is TRRC policy for the Executive Director sign off on all check authorizations and have two authorized check signers to sign each check being disbursed. The Executive Director has already been approving the bank reconciliations, journal entries, and all other check authorizations. LIHEAP Registers are sent by DCEO/State for TRRC to pay, which are then reviewed/approved by a Program Administrative Assistant, Program Director, and Finance Director. This was overlooked as being needed in accordance with the TRRC Fiscal Policy. This policy will be updated and approved at an upcoming board meeting to correlate with agency practice. Anticipated Completion Date 1st Quarter 2023 Responsible Parties Jeremy Oshner, Executive Director Mike Muehl, Finance Director 107 North 3rd Quincy, IL 62301 (217) 224-8171
2021-001
Condition The Agency did not keep accurate accounting records during the year. The following issues occurred: (1) Several grants that ended in current or previous fiscal years did not have their fund properly closed out in the accounting records. (2) In some instances the cost allocation plan was not allocating costs according to the supporting data. Also, costs were not allocated to all open grants. Criteria Grant agreements require grantees to have an accounting system that provides accurate, current and complete disclosure of all financial transactions related to each program. Accounting records must contain information pertaining to state and federal pass-through awards, authorizations, obligations, unobligated balances, assets, outlays and income. These records must be maintained on a current basis and balanced at least quarterly.Cause This was the current Fiscal Director?s first year with the Agency. Effect The Agency could not provide accurate accounting records during fiscal year 2022. Proper management of a company cannot take place when the accuracy of the company?s books cannot be relied upon. Recommendation The Agency has taken many steps to ensure that the daily, monthly and yearly accounting processes required to maintain accurate, current and complete accounting records are in place. And the company?s books have improved greatly over last year. We recommend that steps be taken to close out old funds whose balances roll from year to year with no activity. Views of Responsible Officials Agree.
Corrective Action Plan The Finance Director has implemented policy through the 2022 term of reviewing all funds at least once a quarter and all major funds once a month. The Finance Director will review any outstanding funds with balances and complete closing of funds. Anticipated Completion Date 1st Quarter 2023 Responsible Parties Jeremy Oshner, Executive Director Mike Muehl, Finance Director 107 North 3rd Quincy, IL 62301 (217) 224-8171
2021-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 10, 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 September 10, 2022, which was (1440 days ago).
What is a management decision? →Condition The Agency had a lack of segregation of duties during the year ended June 30, 2021 and did not consistently or effectively perform its compensating controls. Criteria Federal grant guidelines require grantees to have systems in place that provide reasonable assurance that the information is accurate, allowable, and compliant with the terms and conditions of each grant. Grantees must also adequately safeguard all such property and must provide assurance that it is used solely for authorized purposes. Internal control procedures require that accounting functions should be segregated so that one person does not control more than one aspect of an accounting transaction. And when there are duties that are not segregated, compensating controls should be in place to overcome the risks related to a lack of segregation of duties. Cause The Finance Director is involved in many aspects of a transaction. For example, in cash disbursement transactions, the Finance Director generally prepares the checks, record the transactions, and prepares the bank reconciliations. One of the compensating controls the Agency has is for the Executive Director to approve all check authorizations. When testing invoices for proper authorization, seven out of thirty-three invoices did not have Executive Director approval. Another of the compensating controls is that all checks be signed by two people. When testing cash, at least eighteen checks were only signed by one person. Effect The Finance Director performed most of the accounting functions, resulting in a lack of segregation of duties. Also, compensating controls were not consistently or effectively being performed. Recommendation We recommend that the Agency hire a Fiscal Clerk or use existing staff to separate the accounting functions of custody, recordkeeping and authorization. We also recommend that the Executive Director sign off on all check requisitions, journal entries and bank reconciliations as a compensating control. We also recommend that all checks are signed by two people. Views of Responsible Officials Agree.
Finding 2021-001 ? Lack of Segregation of Duties Corrective Action Plan It is TRRC policy for the Executive Director sign off all check authorizations and have two authorized check signers to sign each check being disbursed. It was an error on those invoices that were pulled for TRRC audit. The Agency will be adding additional check signers to help alleviate signing by limited staff. Bank Reconciliations are being completed initially by Admin Clerk, reviewed by Finance Director, and signed off by Executive Director. Anticipated Completion Date 1st Quarter 2022 Responsible Parties Executive Director Finance Director 107 North 3rd Quincy, IL 62301 (217) 224-8171
2020-001
Condition The Agency did not keep accurate accounting records during the year. The following issues occurred: (1) Accruals for various payroll costs and prepaid expenses were incorrect since recurring entries to offset the payments with the accruals were not made. Also, the payroll system was not updated for a new unemployment rate. (2) Several grants that ended in current or previous fiscal years did not have their fund properly closed out in the accounting records. (3) Credit cards are used excessively and lack detailed descriptions, approvals and receipts. (4) Agency records of property and equipment inventory were not accurate. (5) Journal entries are used excessively and are not substantiated by documentation. (6) In some instances the cost allocation plan was not allocating costs according to the supporting data. Also, costs were allocated to grants after they ended. (7) Many deposits were made over a month after the funds were received. (8) Several months ended with negative cash in the consolidated cash account. Criteria Grant agreements require grantees to have an accounting system that provides accurate, current and complete disclosure of all financial transactions related to each program. Accounting records must contain information pertaining to state and federal pass-through awards, authorizations, obligations, unobligated balances, assets, outlays and income. These records must be maintained on a current basis and balanced at least quarterly. Cause (1), (2), (5), and (6) Reviews of all fund financial statements are not being performed on a regular basis. (3) and (4) Internal control over credit card use and property and equipment inventory has not been communicated to the employees. (7) Deposits were not timely deposited by the Fiscal Director. (8) Drawdowns were not done timely after the grant expenditures were made. Effect The Agency could not provide accurate accounting records during fiscal year 2021. Over 20 audit entries were made for the fiscal year ending June 30, 2021. Proper management of a company cannot take place when the accuracy of the company?s books cannot be relied upon. Recommendation We recommend that the Agency take steps to ensure that the daily, monthly and yearly accounting processes required to maintain accurate, current and complete accounting records are in place. We also recommend a review of all fund financial statements be performed annually before the annual audit begins. Views of Responsible Officials Agree.
Finding 2021-002 ? Fiscal Management Corrective Action Plan The Agency is in process of setting up procedures for Finance Director to have all Funds that are open reviewed at a minimum on a quarterly basis. The Agency has implemented a more detailed process of submitting receipts for the credit cards. All items are tracked and coded individually with the receipts and attached to the credit card bill and check authorization. The Finance Director is currently working on a month-end process to avoid excessive journal entries in one month. Finance Director in process of setting up procedures of reconciling balance sheet accounts on a monthly basis to avoid errors. New accrual rates have been entered into system for 2022 for unemployment rate for proper accrual. Anticipated Completion Date February 28, 2022 Responsible Parties Executive Director Finance Director 107 North 3rd Quincy, IL 62301 (217) 224-8171
2020-002
Finding 2021-004 ? Lease Payments Condition The Agency leases office space. The lease agreement has expired and new one has not been agreed upon. Since October 1, 2020, the Agency has drawn grant funding to pay for rent since October 2020 but hasn?t been making payments to the landlord. Criteria Costs for which reimbursement is requested from a granting agency must be paid prior to the date of the reimbursement request. Entities must minimize the time elapsing between transfer of federal funds to the entity and the disbursements to vendors and employees. Cause The Agency accrued the lease payments rather than paying them. Effect The Agency is being reimbursed from grantors for expenses that may never be paid. Recommendation We recommend that the Agency consult with its grantors in situations like this. If the Agency has physically set aside the money, the costs may have been allowable. Views of Responsible Officials Agree.
Finding 2021-004 ? Lease Payments Corrective Action Plan The Agency has communicated to grantors on the lease situation. The Agency will set aside a portion of money in separate cash account. The Agency has stopped charging grantors for IDES lease since October 2021. Anticipated Completion Date January 31, 2022 Responsible Parties Finance Director 107 North 3rd Quincy, IL 62301 (217) 224-8171
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 1, 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 June 1, 2021, which was (1906 days ago).
What is a management decision? →Condition The Agency had a lack of segregation of duties during the year ended June 30, 2020 and did not consistently or effectively perform its compensating controls. Criteria Federal grant guidelines require grantees to have systems in place that provide reasonable assurance that the information is accurate, allowable, and compliant with the terms and conditions of each grant. Grantees must also adequately safeguard all such property and must provide assurance that it is used solely for authorized purposes. Internal control procedures require that accounting functions should be segregated so that one person does not control more than one aspect of an accounting transaction. And when there are duties that are not segregated, compensating controls should be in place to overcome the risks related to a lack of segregation of duties. Cause The Finance Director is involved in many aspects of a transaction. For example, in cash disbursement transactions, the Finance Director generally prepares the checks, record the transactions, and prepares the bank reconciliations. One of the compensating controls the Agency has is for the Executive Director to approve all check authorizations. When testing invoices for proper authorization, seven out of sixty invoices did not have Executive Director approval. Another of the compensating controls is that the Executive Director reviews bank statements and reconciliations. However, at yearend the bank reconciliation did not match the cash balance in the accounting records by approximately $30,000. Effect The Finance Director performed most of the accounting functions, resulting in a lack of segregation of duties. Also, compensating controls were not consistently or effectively being performed. Recommendation We recommend that the Agency hire a Fiscal Clerk or use existing staff to separate the accounting functions of custody, recordkeeping and authorization. We also recommend that the Executive Director sign off on all check requisitions, journal entries and bank reconciliations as a compensating control. Views of Responsible Officials and Planned Corrective Action The Agency has added the position of Administrative Clerk and that person is taking over the bank reconciliations, as well as some other fiscal duties. Also, additional care is being taken to ensure that all check requests, journal entries and bank reconciliations which require Executive Director signature are reviewed by the Executive Director. Responsible Parties Executive Director Finance Director Administrative Clerk
Corrective Action Plan The Agency has added the position of Administrative Clerk and that person is taking over the bank reconciliations, as well as some other fiscal duties. Also, additional care is being taken to ensure that all check requests, journal entries and bank reconciliations which require Executive Director signature are reviewed by the Executive Director. Anticipated Completion Date January 1, 2021 Responsible Parties Executive Director Finance Director Administrative Clerk 107 North 3rd Quincy, IL 62301 (217) 224-8171
2019-001
Condition The Agency had a lack of segregation of duties during the year ended June 30, 2020 and did not consistently or effectively perform its compensating controls. Criteria Federal grant guidelines require grantees to have systems in place that provide reasonable assurance that the information is accurate, allowable, and compliant with the terms and conditions of each grant. Grantees must also adequately safeguard all such property and must provide assurance that it is used solely for authorized purposes. Internal control procedures require that accounting functions should be segregated so that one person does not control more than one aspect of an accounting transaction. And when there are duties that are not segregated, compensating controls should be in place to overcome the risks related to a lack of segregation of duties. Cause The Finance Director is involved in many aspects of a transaction. For example, in cash disbursement transactions, the Finance Director generally prepares the checks, record the transactions, and prepares the bank reconciliations. One of the compensating controls the Agency has is for the Executive Director to approve all check authorizations. When testing invoices for proper authorization, seven out of sixty invoices did not have Executive Director approval. Another of the compensating controls is that the Executive Director reviews bank statements and reconciliations. However, at yearend the bank reconciliation did not match the cash balance in the accounting records by approximately $30,000. Effect The Finance Director performed most of the accounting functions, resulting in a lack of segregation of duties. Also, compensating controls were not consistently or effectively being performed. Recommendation We recommend that the Agency hire a Fiscal Clerk or use existing staff to separate the accounting functions of custody, recordkeeping and authorization. We also recommend that the Executive Director sign off on all check requisitions, journal entries and bank reconciliations as a compensating control. Views of Responsible Officials and Planned Corrective Action The Agency has added the position of Administrative Clerk and that person is taking over the bank reconciliations, as well as some other fiscal duties. Also, additional care is being taken to ensure that all check requests, journal entries and bank reconciliations which require Executive Director signature are reviewed by the Executive Director. Responsible Parties Executive Director Finance Director Administrative Clerk
Corrective Action Plan The Finance Director is continuing to receive training in order to better utilize the accounting system for accurate entries and has put in place a process to review all fund statements on a monthly basis, as well as an additional review at yearend. Anticipated Completion Date Training will be completed by March 30, 2021 (based on vendor availability) and reviews taking place as of December 31, 2020. Responsible Parties Executive Director Finance Director 107 North 3rd Quincy, IL 62301 (217) 224-8171
2019-002, 2019-003
Condition During the year, the Agency did not require all employees to keep detailed timesheets that track the time spent on each program. Criteria The documentation standards for salary charges to grants are prescribed in 2 CFR 200.430 and include the following principles: (1) Salary charges should be determined and supported by consistent written policies which apply uniformly to all employees. (2) Charges to grants for salaries must be based on records that accurately reflect work performed. (3) Documentation must support the distribution of the employee?s salary among specific activities if the employee works on more than one grant. Cause The Agency did not have a consistent policy that applies to all employees. Effect Grants are being charged for salaries that may not reflect the actual work performed. Recommendation We recommend that the Agency take steps necessary to ensure that a written policy for timesheet maintenance is in place and applied uniformly to all employees. Those timesheets should be reviewed by a supervisor or director to ensure grants are being charged for all work performed on their programs and only the work performed on their programs. Views of Responsible Officials and Planned Corrective Action The Agency will implement consistent payroll tracking for all staff that will ensure accurate time tracking and allocation to specific grant programs and include detailed time sheets for all staff. Responsible Parties Executive Director Finance Director Administrative Clerk Supervisors Staff
Corrective Action Plan The Agency will implement consistent payroll tracking for all staff that will ensure accurate time tracking and allocation to specific grant programs and include detailed time sheets for all staff. Anticipated Completion Date September 30, 2020 Responsible Parties Executive Director Finance Director Administrative Clerk Supervisors Staff 107 North 3rd Quincy, IL 62301 (217) 224-8171
2019-006
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 10, 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 July 10, 2020, which was (2232 days ago).
What is a management decision? →Finding 2019-001 ? Lack of Segregation of Duties Condition: The Agency had a lack of segregation of duties during the year ended June 30, 2019 and did not perform it?s compensating controls. Criteria: Federal grant guidelines require grantees to have systems in place that provide reasonable assurance that the information is accurate, allowable, and compliant with the terms and conditions of each grant. Grantees must also adequately safeguard all such property and must provide assurance that it is used solely for authorized purposes. Internal control procedures require that accounting functions should be segregated so that one person does not control more than one aspect of an accounting transaction. And when there are duties that are not segregated, compensating controls should be in place to overcome the risks related to a lack of segregation of duties. Cause: The Finance Director is involved in virtually all aspects of a transaction. For example, in cash receipt transactions, the Finance Director may have custody of the cash, record the transactions, and have authorization or ability to write-off accounts. One of the compensating controls the Agency has is for the Executive Director to approve all check authorizations. When testing invoices for proper authorization, seven out of forty invoices did not have Executive Director approval. Effect: The Finance Director performed almost all of the accounting functions, resulting in a lack of segregation of duties. Also, compensating controls were not consistently being performed. Recommendation: We recommend that the Agency hire a Fiscal Clerk or use existing staff to separate the accounting functions of custody, recordkeeping and authorization. For example, since the Finance Director is the main record-keeper, she should not have custody of cash at any point in the cash receipt transaction. We also recommend that the Executive Director sign off on all check requisitions and journal entries. Views of responsible officials and planned corrective action: To further continue to clarify and delineate the segregation of duties for the financial section of the agency, the Finance Director will be removed from all cash transactions and handling for the Agency. An Administrative Assistant will perform all deposit handling of checks and cash recording and processing for the agency. The Administrative Assistant will maintain a Daily Deposit Log for the Agency for the recording of all cash or check transactions. Copies of checks and the Daily Deposit Log will be provided to the Finance Director for accounting purposes. The actual cash deposits will be submitted to the Executive Director for banking deposit transactions. The Finance Director does not currently have the ability to write-off accounts due to the quarterly board financial reporting of these accounts as well as the Executive Director approving all journal entries to the accounting system for all accounts. Responsible Parties: Executive Director Finance Director Administrative Assistant
Finding 2019-001 ? Lack of Segregation of Duties Corrective Action Plan: To further continue to clarify and delineate the segregation of duties for the financial section of the agency, the Finance Director will be removed from all cash transactions and handling for the Agency. An Administrative Assistant will perform all deposit handling of checks and cash recording and processing for the agency. The Administrative Assistant will maintain a Daily Deposit Log for the Agency for the recording of all cash or check transactions. Copies of checks and the Daily Deposit Log will be provided to the Finance Director for accounting purposes. The actual cash deposits will be submitted to the Executive Director for banking deposit transactions. The Finance Director does not currently have the ability to write-off accounts due to the quarterly board financial reporting of these accounts as well as the Executive Director approving all journal entries to the accounting system for all accounts. Anticipated Completion Date: January 31, 2020 Responsible Parties: Executive Director Finance Director Administrative Assistant 107 North 3rd Quincy, IL 62301 (217) 224-8171
2018-001
Finding 2019-002 ? Management of Grants Condition: The Agency did not adequately manage the financial and reporting aspects of the grants during the year. Several grants that ended in fiscal year 2019 were not properly closed out in the accounting records and/or with the granting Agency. In some instances the grants were not closed out at all or the closeout filed did not matched the Agency?s books. Criteria: Grant agreements require grantees to have an accounting system that provides accurate, current and complete disclosure of all financial transactions related to each program. Accounting records must contain information pertaining to state and federal pass-through awards, authorizations, obligations, unobligated balances, assets, outlays and income. These records must be maintained on a current basis and balanced at least quarterly. Cause: The Agency had turnover in the fiscal department during fiscal year 2019. There was a period of time when the Finance Director position was empty. Effect: The Agency did not closeout all grants in an accurate and timely manner. Recommendation: We recommend that the Agency take steps necessary to track closeout dates and ensure that the books and records are complete, accurate and properly reported on closeouts. Views of responsible officials and planned corrective action: The Agency has instituted a Grant Tracking System to monitor the financial balances of each grant to ensure future compliance. This system is provided to the Board Members on a quarterly basis for further oversight and transparency of grant expenditures and effective grant management. Responsible Parties: Executive Director Finance Director Board Treasurer Board of Directors
Finding 2019-002 ? Management of Grants Corrective Action Plan: The Agency has instituted a Grant Tracking System to monitor the financial balances of each grant to ensure future compliance. This system is provided to the Board Members on a quarterly basis for further oversight and transparency of grant expenditures and effective grant management. Anticipated Completion Date: September 30, 2019 Responsible Parties: Executive Director Finance Director Board Treasurer Board of Directors 107 North 3rd Quincy, IL 62301 (217) 224-8171
Finding 2019-003 - Fiscal Management Condition: The Agency did not keep accurate accounting records during the year. The following issues occurred: 1. Accruals for various payroll costs were significantly wrong since recurring entries to offset the payments with the accruals were not made. 2. Deposits were made to the wrong bank accounts. 3. The accounting system?s accounts payable function was not being used. Instead, checks were back dated to get the expense in the correct period. 4. Accounts receivable was not recorded for amounts earned but not received. Criteria: Grant agreements require grantees to have an accounting system that provides accurate, current and complete disclosure of all financial transactions related to each program. Accounting records must contain information pertaining to state and federal pass-through awards, authorizations, obligations, unobligated balances, assets, outlays and income. These records must be maintained on a current basis and balanced at least quarterly. Cause: The Agency had turnover in the fiscal department during fiscal year 2019. There was a period of time when the Finance Director position was empty. Effect: The Agency could not provide accurate accounting records during fiscal year 2019. Over 50 audit entries were made for the fiscal year ending June 30, 2019. Also, the Agency did not have an accurate picture of cash balances at June 30, 2019 since checks were back dated. Proper management of a company cannot take place when the accuracy of the company?s books cannot be relied upon. Recommendation: We recommend that the Agency take steps necessary to train fiscal staff on the accounting system used by the Agency and the daily, monthly and yearly accounting processes required to maintain accurate, current and complete accounting records. Views of responsible officials and planned corrective action: The Finance Director has established a schedule of trainings for 2019-2020. These trainings will allow the Finance Director to become more familiarized with the current procedures and accounting practices within the Agency's accounting system. The Finance Director has been made aware of posting corrections and will maintain these practices for more accurate grant management as per the auditor's recommendations. Responsible Parties: Executive Director Finance Director Board of Directors
Finding 2019-003 ? Fiscal Management Corrective Action Plan: The Finance Director has established a schedule of trainings for 2019-2020. These trainings will allow the Finance Director to become more familiarized with the current procedures and accounting practices within the Agency's accounting system. The Finance Director has been made aware of posting corrections and will maintain these practices for more accurate grant management as per the auditor's recommendations. Anticipated Completion Date: September 30, 2019 Responsible Parties: Executive Director Finance Director Board of Directors 107 North 3rd Quincy, IL 62301 (217) 224-8171
Finding 2019-005 ? Cost Allocations Condition: The Agency?s Cost Allocation Plan (the Plan) was not followed exactly as written. The Agency did not update the allocation factors on a monthly basis and did not keep records to substantiate the factors used. Also, at year-end there were a large amount of unallocated indirect costs that had not been allocated to the grants. Criteria: Various grant agreements allow reimbursement of indirect costs if the grantee has an established Cost Allocation Plan. The Plan should determine in a reasonable manner the proportion of indirect costs each grant should bear, should be approved by the State and be applied consistently. The Plan should be prepared so that it distributes the various cost pools equitably and in a way that mimics the way the programs are benefiting from the indirect services/costs. Cause: The Agency had turnover in the fiscal department during fiscal year 2019. There was a period of time when the Finance Director position was empty. Effect: The Agency could not provide accurate accounting records during fiscal year 2019. The large amount of unallocated indirect costs was charged against general revenues rather than a reimbursable grant. Therefore, the Agency lost out on reimbursements on grants that had not exceeded its budgetary allowance for those costs. Recommendation: We recommend that the Agency take steps necessary to train fiscal staff on the accounting system used by the Agency and the monthly accounting processes required to properly and fully allocate indirect costs. Views of responsible officials and planned corrective action: The Finance Director has instituted a Cost Allocation Plan with an updating process on a monthly basis. Responsible Parties: Finance Director
Finding 2019-005 ? Cost Allocations Corrective Action Plan: The Finance Director has instituted a Cost Allocation Plan with an updating process on a monthly basis. Anticipated Completion Date: September 30, 2019 Responsible Parties: Finance Director 107 North 3rd Quincy, IL 62301 (217) 224-8171
Finding 2019-006 ? Payroll Allocations Condition: The Agency does not require all employees to keep detailed timesheets that track the time spent on each program. For instance, one employee splits their timesheet evenly between two programs but spends time in three different programs. Criteria: The documentation standards for salary charges to grants are prescribed in 2 CFR 200.430 and include the following principles: 1. Salary charges should be determined and supported by consistent written policies which apply uniformly to all employees. 2. Charges to grants for salaries must be based on records that accurately reflect work performed. 3. Documentation must support the distribution of the employee?s salary among specific activities if the employee works on more than one grant. Cause: The Agency does not have a consistent policy that applies to all employees. Effect: Grants are being charged for salaries that do not reflect the actual work performed. Recommendation: We recommend that the Agency take steps necessary ensure that a written policy for timesheet maintenance is in place and applied uniformly to all employees. Those timesheets should be reviewed by a supervisor or director to ensure grants are being charged for all work performed on their programs and only the work performed on their programs. Views of responsible officials and planned corrective action: The Agency will institute a time-tracking system for payroll based on hours vs. percentage of time worked per day. Employees will log their actual time of hours worked on a Daily Spreadsheet to be reviewed by the department supervisors to ensure grants are being charged accurately. All hourly employees of the agency will be on a payroll time clock tracking system for payroll. Responsible Parties: Executive Director Finance Director Payroll Clerk Department Supervisors
Finding 2019-006 ? Payroll Allocations Corrective Action Plan: The Agency will institute a time-tracking system for payroll based on hours vs. percentage of time worked per day. Employees will log their actual time of hours worked on a Daily Spreadsheet to be reviewed by the department supervisors to ensure grants are being charged accurately. All hourly employees of the agency will be on a payroll time clock tracking system for payroll. Anticipated Completion Date: February 1, 2020 Responsible Parties: Executive Director Finance Director Payroll Clerk Department Supervisors 107 North 3rd Quincy, IL 62301 (217) 224-8171
Finding 2019-007 ? Schedule of Expenditures of Federal Awards Condition: The Agency did not prepare the Schedule of Expenditures of Federal Awards (SEFA). Criteria: The Agency is responsible for preparing the SEFA, based upon the grant information obtained from the financial records and other information provided by the granting agencies. Cause: The Agency was unaware or lacked the understanding of the importance of preparing and providing the SEFA. Effect: The lack of submission of the SEFA to the auditor weakens internal controls over financial reporting and could jeopardize future federal funding if the SEFA reports its financial information inaccurately. Recommendation: We recommend that the Agency take steps necessary to ensure that the Agency has the necessary information and accurate records available to prepare the SEFA. Views of responsible officials and planned corrective action: The Agency will prepare the Schedule of Expenditures for Federal Awards (SEFA) for maintaining an accurate and secure financial reporting. The SEFA will be prepared by the Finance Director and reviewed quarterly by the Agency Board of Directors and Executive Director. Responsible Parties: Executive Director Finance Director Board of Directors
Finding 2019-007 ? Schedule of Expenditure of Federal Awards Corrective Action Plan: The Agency will prepare the Schedule of Expenditures for Federal Awards (SEFA) for maintaining an accurate and secure financial reporting. The SEFA will be prepared by the Finance Director and reviewed quarterly by the Agency Board of Directors and Executive Director. Anticipated Completion Date: January 31, 2020 Responsible Parties: Executive Director Finance Director Board of Directors 107 North 3rd Quincy, IL 62301 (217) 224-8171
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 18, 2018. 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 May 18, 2019, which was (2651 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 20, 2017. 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 May 20, 2018, which was (3014 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2016-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 21, 2016. 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 May 21, 2017, which was (3378 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2015-001
GSA_MIGRATION
GSA_MIGRATION
2015-003
GSA_MIGRATION
GSA_MIGRATION
2015-008
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