EIN: 371085771
UEI: VTK9MWW287D5
Audited by: CliftonLarsonAllen LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 29, 2025. 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 29, 2026 (67 days ago).
What is a management decision? →FAC accepted this audit on February 21, 2025 — management decision was due August 21, 2025.
Expenses incurred in fiscal year 2023 were included as expenses to the federal program in fiscal year 2024. Questioned costs: $271 Context: For 5 of the 24 transactions selected for performance period beginning dates testing, the disbursements charged to the grant were for expenses incurred in fiscal year 2023 instead of fiscal year 2024. Cause: Error by management in incurring expenses to the correct grant year. Effect: If expense for the incorrect period is charged to the grant, it could result in unallowable costs being charged to federal grants. Repeat Finding: N/A Recommendation: We recommend the organization enhance its internal controls to ensure expenses for the correct grant period are charged to the federal program. Views of responsible officials: Management will enhance its internal controls to ensure expenses for the correct grant are charged to the federal program properly.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Pass-Through Agency: n/a Pass-Through Number(s): n/a Award Period: 9/30/2021-9/29/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Code of Federal Regulations (CFR) § 200.77 of the Uniform Guidance defines "period of performance" as the time during which the non-Federal entity (grantee) may incur new obligations to carry out the work authorized under the Federal award. The Federal awarding agency must include start and end dates of the period of performance in the Federal award. Condition: Expenses incurred in fiscal year 2023 were included as expenses to the federal program in fiscal year 2024. Questioned costs: $271 Context: For 5 of the 24 transactions selected for performance period beginning dates testing, the disbursements charged to the grant were for expenses incurred in fiscal year 2023 instead of fiscal year 2024. Cause: Error by management in incurring expenses to the correct grant year. Effect: If expense for the incorrect period is charged to the grant, it could result in unallowable costs being charged to federal grants. Repeat Finding: N/A Recommendation: We recommend the organization enhance its internal controls to ensure expenses for the correct grant period are charged to the federal program. Views of responsible officials: Management will enhance its internal controls to ensure expenses for the correct grant are charged to the federal program properly.
MENT OF HEALTH AND HUMAN SERVICES 2024-002 Period of Performance Block Grants for Community Mental Health Services – ALN 93.958 Condition: Expenses incurred in fiscal year 2023 were included as expenses to the federal program in fiscal year 2024. Recommendation: We recommend the organization enhance its internal controls to ensure expenses for the correct grant period are charged to the federal program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will enhance its internal controls to ensure expenses for the correct grant are charged to the federal program properly. Name of the contact person responsible for corrective action: Michelle Glines, Chief Financial Officer Planned completion date for corrective action plan: 6/30/2025
FAC accepted this audit on March 20, 2024 — management decision was due September 20, 2024.
Inaccurate payroll allocation calculation by management when allocating payroll costs to the federal program. Questioned costs: $13 Context: For 1 of the 25 allowable cost transactions selected for testing, there was an error in an employee’s payroll allocation causing more payroll expense to be charged to the federal program expense than there should have been. Cause: Error by management in payroll allocation calculation. Effect: If payroll allocation costs are not reviewed and approved as being allowable, it could result in unallowable costs being charged to federal grants. Repeat Finding: N/A Recommendation: We recommend the organization enhance its internal controls to ensure payroll allocation costs are properly calculated and costs are charged to the federal program. Views of responsible officials: Management will enhance its internal controls to ensure payroll allocation costs are properly calculated and costs are charged to the federal program properly.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Pass-Through Agency: n/a Pass-Through Number(s): n/a Award Period9/30/21-9/29/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Code of Federal Regulations (CFR) § 200.303(a) indicates non-federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Inaccurate payroll allocation calculation by management when allocating payroll costs to the federal program. Questioned costs: $13 Context: For 1 of the 25 allowable cost transactions selected for testing, there was an error in an employee’s payroll allocation causing more payroll expense to be charged to the federal program expense than there should have been. Cause: Error by management in payroll allocation calculation. Effect: If payroll allocation costs are not reviewed and approved as being allowable, it could result in unallowable costs being charged to federal grants. Repeat Finding: N/A Recommendation: We recommend the organization enhance its internal controls to ensure payroll allocation costs are properly calculated and costs are charged to the federal program. Views of responsible officials: Management will enhance its internal controls to ensure payroll allocation costs are properly calculated and costs are charged to the federal program properly.
Management will enhance its internal controls to ensure payroll allocation costs are properly calculated and costs are charged to the federal program properly.
FAC accepted this audit on May 22, 2023 — management decision was due November 22, 2023.
FAC accepted this audit on January 27, 2022 — management decision was due July 27, 2022.
FAC accepted this audit on December 14, 2020 — management decision was due June 14, 2021.
FAC accepted this audit on January 23, 2020 — management decision was due July 23, 2020.
FAC accepted this audit on November 22, 2016 — management decision was due May 22, 2017.
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.
Browse other Single Audit organizations in Illinois →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
