COLEMAN TRI-COUNTY SERVICES, INC.Non-Profit

Major Federal Award Findings and Questioned Costs Finding of Noncompliance Finding number: 2021-003 ? Unallowable Costs Federal Program Name: Coronavirus Relief Fund CFDA Number: 21.019 Federal Agency: Department of Treasury, Passed through the State of Illinois Information on Federal Program: The purpose of the Coronavirus Relief Fund (the Fund) is to provide direct payments to state, territorial, tribal, and certain eligible local governments to cover necessary expenditures incurred due to the public health emergency with respect to the Coronavirus Disease 2019 (COVID-19), costs that were not accounted for in the government?s most recent approved budget as of March 27, 2020 and costs that were incurred during the period that begins on March 1, 2020 and ends on December 31, 2021. Criteria or specific requirement: The Agency must use the funding to cover necessary expenditures incurred due to the public health emergency, costs not accounted for in the Agency?s budget as of March 27, 2020 and costs incurred during the period March 1, 2020 through December 31, 2021. Condition: During the testing of expenditures we noted that 4 expenditures were for mortgage payments. These are not allowable costs under the grant. Questioned Costs: $20,513 Context: We tested 37 expenditures and noted that 4 expenditures were not allowable under the grant. Effect: The Agency did not use the funding for costs to cover necessary expenditures due to COVID-19 or costs that were not already included in the budget. Cause: Management believed the costs were allowable. Identification as a repeat finding, if applicable: N/A Recommendation: The Agency should ensure that all costs spent under grant funding is allowable. Any unallowable costs should be returned. Views of responsible officials: The Agency agrees with this finding and will be returning the funds in March of 2022.