PRESBYTERIAN LIVING AND AFFILIATESNon-Profit

Assistance Listing Number, Federal Agency, and Program Name 97.036, Disaster Grants Public Assistance (Presidentially Declared Disasters) Federal Award Identification Number and Year N/A, 2025 Pass through Entity N/A Finding Type Significant deficiency Repeat Finding No Criteria Costs were necessary and reasonable for the performance of the Federal award and allocable under the principles of 2 CFR Part 200, Subpart E. Condition Presbyterian Living and Affiliates did not have adequate controls in place to detect duplicate expenses that were submitted to the awarding agency prior to final closeout of the grant. Questioned Costs None If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported N/A Identification of How Questioned Costs Were Computed N/A Context Certain expense amounts reported to the State of Illinois (which reviews expenditures prior to submission to FEMA) were duplicates and were detected by the State of Illinois prior to final submission and closeout. Cause and Effect The Organization did have a control in place to detect duplicate invoices prior to submission to the State of Illinois; however, that control only detected one duplicate, and other duplicates were not detected by management and were submitted. The State of Illinois detected the duplicates before final closeout; therefore, these duplicates were ultimately not included in the final request for reimbursement. Recommendation We recommend Presbyterian Living and Affiliates implement controls to ensure all expenses are allowable and are not duplicated or double counted in accordance with the appropriate guidelines. Views of Responsible Officials and Corrective Action Plan The Organization coordinated with Illinois Emergency Management Agency to correct duplicate line items in grant cost summary, and the cost summary was corrected before closing out grant. Management has implemented controls in the future to prevent duplicate invoices from being submitted.