FY17 Financial Reporting

Helping Families. Supporting Communities. Empowering Individuals.

FY17 Memorandum to Chief Executive Officers


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Submitting Year-End Financial Reporting Documents


All required year-end documents must be uploaded into the Centralized Repository Vault (CRV) If you need assistance registering or uploading documents into the CRV, you can either visit the CRV information web page, email DHS.CRVSupport@Illinois.gov or call the Office of Contract Administration (OCA) at (312) 814-1490.


Please note that each year-end financial reporting document is reviewed separately and logged in by OCA staff.  OCA requires each document to be uploaded into the CRV separately.  The "Fiscal Year" field should reflect "17" for all year-end FY17 financial reporting documents being uploaded into the CRV.  Please make sure to select the appropriate document type when uploading the documents.


Questions or concerns regarding year-end financial reporting requirements can be emailed to OCA at DHS.FY17Reporting@Illinois.gov, or you may call OCA at (217) 524-0398.


Required Year-End Financial Reporting Documents

Personnel/Administrative Information Form


Each provider is required to submit information regarding personnel/administrative activities. 


Please upload the completed form into the CRV with the file name indicated in the DHS FY17 Required Year-End Reporting Submission Guidelines.


Provider Demographic Information Form


OCA maintains a database with contact information for all DHS providers selected for year-end financial reporting. 


Please update the information and upload the form into the CRV with the file name indicated in the DHS FY17 Required Year-End Reporting Submission Guidelines.

  • Provider Demographic Information Form. Please note that this is a blank version of the form.  Each selected DHS provider was mailed a provider specific form with the most recent information OCA has on file.  Either form may be uploaded into the CRV.

DHS Financial Reporting Checklist


The DHS Financial Reporting Checklist was mailed in May 2017.  If another copy of your DHS Financial Reporting Checklist is needed, you may contact OCA at (217) 524-0398.


The DHS Financial Reporting Checklist identifies provider specific requirements marked with an "X."  The Checklist also contains a management certification that must be signed and dated by the CEO or CFO and Board President or Treasurer.


Please upload the Checklist into the CRV with the file name indicated in the DHS FY17 Required Year-End Reporting Submission Guidelines.


Audits

As outlined in Section 15.1 of the FY17 Uniform Grant Agreement (UGA), Grantee shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 USC 7501-7507) and Subpart F of 2 CFR Part 200, and the audit rules set forth by the Governor's Office of Management and Budget. See 30 ILCS 708/65(c).


Audited Financial Statements

As outlined in Section 15.3 of the FY17 Uniform Grant Agreement (UGA), If Grantee expends less than $750,000 in Federal Awards during its fiscal year and is not subject to the audit requirements in 15.2, but receives between $300,000 and $499,999 in Federal and State Awards combined, Grantee must have a financial statement audit conducted in accordance with Generally Accepted Auditing Standards(GAAS); if Grantee expends between $500,000 and $749,999 in Federal and State awards combined, Grantee must have a financial statement audit conducted in accordance with Generally Accepted Government Auditing Standards (GAGAS). Grantee shall submit these financial statement audit reports to Grantor either within (i) 30 calendar days after receipt of the auditor's report(s) or (ii) 180 calendar days after the end of the audit period, whichever is earlier.


If you are required to submit audited financial statements, please upload them into the CRV with the file name indicated in the DHS FY17 Required Year-End Reporting Submission Guidelines.


Single and Program-Specific Audits

As outlined in Section 15.2 of the FY17 Uniform Grant Agreement (UGA), If Grantee expends $750,000 or more in Federal Awards (direct federal and federal pass-through awards combined) during its fiscal year, it must have a single audit or program-specific audit conducted for that year as required in 2 CFR 200.501 and other applicable sections of Subpart F. The audit and reporting package (including data collection form) must be completed as described in 2 CFR 200.512 (single audit) or 2 CFR 200.507 (Program-specific audit). The audit (and package) must be submitted to Grantor either within (i) 30 calendar days after receipt of the auditor's report(s) or (ii) nine months after the end of the audit period, whichever is earlier.


Please Note: The DHS Financial Reporting Checklist uses an indicator, alerting OCA when a Single Audit is required based upon award amounts and/or if a Single Audit has been submitted in the last three years; however, the final amount of spending determines if a Single Audit is actually required.  It is the provider's responsibility to assess the need for a Single Audit after all expenditures are included.  If your spending is less than $750,000 in federal expenditures, please certify this by checking the applicable statement on the DHS Financial Reporting Checklist which reads:  "We expended less than $750,000 in Federal funds from all sources, so we are not required to submit a Single Audit or Data Collection Form.  We understand that by waiving the submission requirement to have a Single Audit performed that we are now subject to submit an Independent Auditor's 'In Relation to' Opinion on CFR Schedule of Program Costs and Schedule of Program Revenue and, if applicable, an Independent Auditor's 'In Relation to' Opinion on the Grant Report."


If you are subject to 2 CFR 200 requirements, please upload the Single Audit (A-133) into the CRV with the file name indicated in the DHS FY17 Required Year-End Reporting Submission Guidelines.


For Profit Entities

As outlined in Section 15.4 of the FY17 Uniform Grant Agreement (UGA), A For-Profit entity that expends $750,000 or more in Federal Awards (direct federal and federal pass-through awards combined) during its fiscal year is required to have a Program-specific audit conducted in accordance with 2 CFR 200.507. The Program-specific audit must be completed and the reporting required by 2 CFR 200.507 must be submitted to Grantor either within (i) 30 calendar days after receipt of the auditor's report(s) or (ii) nine months after the end of the audit period, whichever is earlier. A For-Profit entity that expends less than $750,000 in Federal Awards during its fiscal year, but receives between $300,000 and $499,999 in Federal and State Awards combined must have a financial statement audit conducted in accordance with Generally Accepted Auditing Standards (GAAS); a For-Profit entity that expends between $500,000 and $749,999 in Federal and State awards combined must have a financial statement audit conducted in accordance with Generally Accepted Government Auditing Standards (GAGAS). The For-Profit entity shall submit these financial statement audit reports to Grantor either within (i) 30 calendar days after receipt of the auditor's report(s) or (ii) 180 calendar days after the end of the audit period, whichever is earlier.

If you are subject to 2 CFR 200 requirements, please upload the Program-specific audit into the CRV with the file name indicated in the DHS FY17 Required Year-End Reporting Submission Guidelines.


Performance of Audits

As outlined in Section 15.5 of the FY17 Uniform Grant Agreement (UGA), For those organizations required to submit an independent audit report, the audit is to be conducted by a Certified Public Accountant or Certified Public Accounting Firm licensed in the State of Illinois. For audits required to be performed subject to Generally Accepted Government Auditing Standards, Grantee shall request and maintain on file a copy of the auditor's most recent peer review report and acceptance letter.


Data Collection Form


The Data Collection Form details key data elements from the Single Audit, including significant deficiencies, material weaknesses, material non-compliance issues, CFDA numbers for each program, the amount of expenditures for each program, audit findings and if questioned costs were found.  This form is electronically submitted to the Federal Audit Clearinghouse (FAC) with the correlating Audited Financial Statement.  OCA has incorporated this form into the Financial Reporting requirements.


If you are required to submit the Data Collection Form, please upload the form into the CRV with the file name indicated in the DHS FY17 Required Year-End Reporting Submission Guidelines.


Consolidated Financial Report (CFR)


As outlined in Section 13.3 of the FY17 Uniform Grant Agreement (UGA), "(a) This Paragraph 13.3 applies to all Grantees, unless exempted by PART TWO or PART THREE. (b) Grantees shall submit Annual Financial Reports within 180 days after the Grantee's fiscal year ending on or after June 30. This deadline may be extended at the discretion of the Grantor. (c) The Annual Financial Report must cover the same period the Audited Financial Statements cover. If no Audited Financial Statements are required, however, then the Annual Financial Report must cover the same period as the Grantee's tax return. (d) Annual Financial Reports must include an in relation to opinion from the report issuer on the Cost and Revenue schedules included in the Annual Financial Report. (e) Annual Financial Reports shall follow a format prescribed by Grantor.


The CFR is available through the CSA Tracking System.  If the CFR is completed and submitted in the CSA Tracking System, a copy of your CFR will automatically upload into the CRV after a nightly cycle. If your CFR is not completed in the CSA Tracking System, please upload the completed CFR into the CRV with the file name indicated in the DHS FY17 Required Year-End Reporting Submission Guidelines.


If you have questions related to the CFR, you may visit the DHS Provider Year-End Consolidated Financial Report (CFR) web page to obtain the CFR User Manual.  OCA recommends that you review the FAQ's for the CFR for additional assistance.  If you still have questions after referring to the Manual and the FAQ's, you may call OCA at (217) 524-0398.

  • DHS/DDD CFR Supplemental Instructions
  • DHS/DDD CFR Supplemental Service Unit Instructions
  • DHS (all Divisions) Report of Service Units

"In Relation to" Opinion on CFR

Providers with fiscal years ending June 30, 2017 that are required to submit a CFR and audited financial statements must include an independent certified public accountant's "In Relation to" Opinion rendered on the CFR Schedule of Program Revenue and Schedule of Program Costs.


Please upload the Opinion on CFR into the CRV with the file name indicated in the DHS FY17 Required Year-End Reporting Submission Guidelines.


If a provider is not required to submit independently audited financial statements, the CFR can be prepared in-house without the involvement of an independent certified public accountant.
 


Grant Allowable/Unallowable Cost Summary

This report is prepared on the state's fiscal year basis and displays total expenses and unallowable costs by DHS-funded programs. The second page of the Grant Unallowable Cost Summary list all unallowable costs.


Please upload the Grant Report into the CRV with the file name indicated in the DHS FY17 Required Year-End Reporting Submission Guidelines.


"In Relation to" Opinion on Grant Allowable/Unallowable Cost Summary

Providers with fiscal years ending June 30, 2017 that are required to submit a Grant Report and audited financial statements must include an independent certified public accountant's "In Relation to" Opinion rendered on the Grant Report.


Please upload the Opinion into the CRV with the file name indicated in the DHS FY17 Required Year-End Reporting Submission Guidelines.


If a provider is not required to submit independently audited financial statements, the Grant Report can be prepared in-house without the involvement of an independent certified public accountant.


Agreed Upon Procedures on Grant Allowable/Unallowable Cost Summary

Providers with fiscal years not ending June 30, 2017 that are required to submit a Grant Report and audited financial statements must include an independent certified public accountant's Agreed Upon Procedures Opinion rendered on the Grant Report.


Please upload the Opinion into the CRV with the file name indicated in the DHS FY17 Required Year-End Reporting Submission Guidelines.


If a provider is not required to submit independently audited financial statements, the Grant Report can be prepared in-house without the involvement of an independent certified public accountant.


Grant Reconciliation/Recovery Form (GRRF)

Providers will receive a Grant Reconciliation/Recovery Form (GRRF) in a separate mailing in June 2017.  If the funds awarded are subject to the provisions of the Illinois Grant Funds Recovery Act (30 ILCS 705/1 et seq.), any funds remaining at the end of the Agreement period which are not expended or legally obligated by the provider shall be returned to DHS within 45 days after the end of the Community Services Agreement.  The provisions of 89 Ill. Adm. Code 511 shall apply to any funds awarded that are subject to the Illinois Grant Funds Recovery Act.


Please upload the completed GRRF into the CRV with the file name indicated in the DHS FY17 Required Year-End Reporting Submission Guidelines.  The form should be uploaded by August 15, 2017.


Other Federal and State Tax Forms


Please upload these forms into the CRV with the file name indicated in the DHS FY17 Required Year-End Reporting Submission Guidelines.


Requesting Extensions/Waivers/Modifications

Due dates of your audit requirements should be discussed with your auditor as soon as possible.  Requests for extensions, waivers or modifications of your financial reporting requirements will be considered in isolated cases based on extenuating circumstances.


Extensions/Waiver/Modification Request Form (pdf).  Please EMAIL the completed form to OCA at DHS.OCCExtensions@Illinois.gov.  You will be notified of the decision via fax within 14 days after receipt of the request by OCA.


If your auditor has questions, you may refer them to OCA at (217) 524-0398.


Sanctions for Non-Compliance

OCA may be required to impose sanctions for non-compliance with Financial Reporting requirements.  The Department of Human Services understands that providers are currently waiting for payment of services rendered in FY17.  Non-compliance may result in the suspension of the provider's FY18 contract payments.  Any withheld funds will be released to the provider once all Financial Reporting requirements have been met.  If you have any questions, you may call OCA at (217) 524-0398.


Note: The Department's statutory ability to make "each current fiscal year payments," including payments that have been withheld, ends on August 31st of each fiscal year.  After that date, any payments will be processed through the Illinois Court of Claims.


Contact Us

If you have questions about this section or require an accessible version of a document, you may contact the OCA at (217) 524-0398 or email Brian Bond.

If you need assistance registering or uploading documents into the CRV, you can either visit the CRV information web page, email DHS.CRVSupport@Illinois.gov or call OCA at (312) 814-1490.