FY21 Memorandum to Chief Executive Officers (pdf)
FY21 Memorandum to Division of Developmental Disabilities (DDD) Providers (pdf)
April 2021 Special PPP Letter for Providers (pdf)
**Special "FY21 PPP Loan Report" **
The IDHS is issuing a special supplemental report for completion by Grantees titled "FY21 PPP Loan Report". It will be mailed separately from the FY21 Reporting Packet. This report is a follow-up to the letter sent to Grantees on April 7, 2021, available on the FY21 Reporting website. Please, note that Providers cannot utilize both State Funding and a forgiven PPP loan to cover the same costs. If IDHS determines that this has occurred, Providers may be subject to Grant Recovery actions.
Quick Links
Required Year-End Reporting Submission Guidelines
Centralized Repository Vault (CRV)
Page Links
Submitting Year-End Financial Reporting Documents
Personnel/Administrative Information Form
Provider Demographic Information Form
DHS Financial Reporting Checklist
Audited Financial Statements
Single and Program-Specific Audits
Consolidated Financial Report (CFR) and Opinion
Consolidated Year End Financial Report (CYEFR) and Opinion
Grant Close Out Report (formerly the Grant Allowable/Unallowable Cost Summary)
Grant Reconciliation/Recovery Form (GRRF)
Other Federal and State Tax Forms
Requesting Extensions/Waivers/Modifications
Sanctions for Non-Compliance
Contact Us
Note about submitting items to the CRV
IDHS does not maintain hard-copy files of financial reporting items due to the requirement(s) that items either be loaded to the CRV by the Provider (for IDHS specific reporting items) or to the GATA Grantee Portal for GATA required items. If you have questions about where a reporting item should be loaded, please refer to the IDHS Reporting Checklist you were sent. If you need assistance gaining access to a site, you may write DHS.OCA.FinancialReporting@illinois.gov. If they cannot assist you, they will direct you to someone who can. Further, IDHS requests that you do not mail or email completed audit reports to the Office of Contract Administration. It is the Provider's responsibility to load documents to the CRV and/or GATA Portal. OCA will not do this for you.
Submitting Year-End Financial Reporting Documents
Please note: There are two changes to Year-End Financial Reporting that began with FY18's closeouts:
Starting with SFY18 year-end financial reporting your agency was required to submit documents to IDHS through the Centralized Repository Vault (CRV) and/or through the Illinois Grants Accountability and Transparency Act (GATA) Grantee Portal. Most IDHS grantee-providers submit items through both the CRV and through the GATA Grantee Portal. Note: If your funding is provided through a Uniform Grant Agreement (UGA) you will be required to submit your Independently Audited Financial Statements and a Consolidated Year-End Financial Report (CYEFR) into the GATA Grantee Portal at: https://grants.illinois.gov/portal/
IDHS required year-end documents (IDHS specific reporting requirements) must be uploaded into the Centralized Repository Vault (CRV) Login. (NOTE: Documents required to be loaded to the CRV but loaded to another site, such at the GATA Grantee Portal, the ISBE CFR Portal, or the wrong CRV page will be considered as not turned into IDHS.) 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 (217) 524-0398.
Please note: Each year-end financial reporting document is reviewed separately and logged as submitted in by OCA staff. OCA requires each document to be uploaded into the CRV separately. As an example, the "Fiscal Year" field should reflect "20" for all year-end FY20 financial reporting documents being uploaded into the CRV. Please make sure to select the appropriate document type when uploading the documents - see the Required Year-End Reporting Submission Guidelines.
Questions or concerns regarding year-end financial reporting requirements can be emailed to OCA at DHS.OCA.FinancialReporting@Illinois.gov, or you may call OCA at (217) 524-0398.
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Required Year-End Financial Reporting Documents
Personnel/Administrative Information Form
All providers that are not units of government are required to submit information regarding personnel/administrative activities.
Please upload the completed form into the CRV with the file name indicated in the Required Year-End Reporting Submission Guidelines. Only a blank version of this form is available. It is not mailed to providers.
Personnel/Administrative Information Form (pdf) Please note that this is a blank version of the form. IDHS does not pre-fill this form nor does IDHS mail it to Providers. It is only available on the web or by request at DHS.OCA.FinancialReporting@illinois.gov.
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 Required Year-End Reporting Submission Guidelines.
Provider Demographic Information. Please note that this is a blank version of the form. Each selected DHS provider is mailed a provider specific form with the most recent information OCA has on file in May of the Reporting Year. Either form may be uploaded into the CRV.
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DHS Financial Reporting Checklist
The DHS Financial Reporting Checklist is mailed in May of each reporting year. If another copy of your DHS Financial Reporting Checklist is needed, you may contact OCA at (217) 524-0398 or you may mail DHS.OCA.FinancialReporting@illinois.gov. Please include your agency name, FEIN, and the Fiscal Year for the Checklist you need.
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 Required Year-End Reporting Submission Guidelines.
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Audits
As outlined in Article XV of the FY21 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 and policies set forth by the Governor's Office of Management and Budget. See 30 ILCS 708/65(c); 44 Ill. Admin. Code 7000.90.
GATA
Please note: Organizations who are subject to the State of Illinois Grant Accountability and Transparency Act (GATA), 30 ILCS 708/1. will be notified to complete the GATA Grantee Audit Certification in the month following their Fiscal Year End (FYE) Date. Completion of this form will notify the Grantee of their specific audit requirements and the requirement to complete the Consolidated Year End Financial Report (CYEFR) mentioned below. These items are submitted through the GATA Grantee Portal at: https://grants.illinois.gov/portal/
Audited Financial Statements
As outlined in Section 15.3(c) of the FY21 Uniform Grant Agreement (UGA), If, during its fiscal year, Grantee expends less than $750,000 in Federal Awards, Grantee is subject to the following audit requirements:
"(i) If, during its fiscal year, Grantee expends $500,000 or more in Federal and state Awards, singularly or in any combination, from all sources, Grantee must have a financial statement audit conducted in accordance with the Generally Accepted Government Auditing Standards (GAGAS). Grantee may be subject to additional requirements in PART TWO, PART THREE or Exhibit G based on the Grantee's risk profile."
"(ii) If, during its fiscal year, Grantee expends less than $500,000 in Federal and state Awards, singularly or in any combination, from all sources, but expends $300,000 or more in Federal and state Awards, singularly or in any combination, from all sources, Grantee must have a financial statement audit conducted in accordance with the Generally Accepted Auditing Standards (GAAS)."
"(iii) If Grantee is a Local Education Agency (as defined in 34 CFR 77.1), Grantee shall have a financial statement audit conducted in accordance with GAGAS, as required by 23 Ill. Admin. Code 100.110, regardless of the dollar amount of expenditures of Federal and state Awards."
"(iv) If Grantee does not meet the requirements in subsections 15.3(b) and 15.3(c)(i-iii) but is required to have a financial statement audit conducted based on other regulatory requirements, Grantee must submit those audits for review."
"(v) Grantee must submit its financial statement audit report packet, as set forth in 44 Ill. Admin. Code 7000.90(h)(2) and the current GATA audit manual, to the Grantee Portal within the earlier of (i) 30 calendar days after receipt of the auditor's report(s) or (ii) 6 months after the end of the Grantee's audit period."
Please note the following in 15.4 "For-Profit" Entities of the FY21 Uniform Grant Agreement (UGA): 15.4(c) "If, during its fiscal year, Grantee expends less than $750,000 in Federal Awards and State Awards combined, Grantee must follow all of the audit requirements in Paragraphs 15.3(c)(i)-v), above."
Grantees with Audit requirements in GATA will submit their audit to the GATA Grantee Portal. If you are not a Grantee (do not have a UGA- Uniform Grant Agreement) but are still required to submit audited financial statements to IDHS, please upload them into the CRV with the file name indicated in the Required Year-End Reporting Submission Guidelines.
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Single and Program-Specific Audits
As outlined in Section 15.3(b) of the FY21 Uniform Grant Agreement (UGA), "If, during its fiscal year, Grantee expends $750,000 or more in Federal Awards (direct federal and federal pass-through awards combined), Grantee must have a single audit or program-specific audit conducted for that year as required by 2 CFR 200.501 and other applicable sections of Subpart F of 2 CFR Part 200. The audit report packet must be completed as described in 2 CFR 200.512 (single audit) or 2 CFR 200.507 (program-specific audit), 44 Ill. Admin. Code 7000.90(h)(1) and the current GATA audit manual and submitted to the Federal Audit Clearinghouse, as required by 2 CFR 200.512. The results of peer and external quality control reviews, management letters, AU-C 265 communications and the Consolidated Year-End Financial Report(s) must be submitted to the Grantee Portal. The due date of all required submissions set forth in this Paragraph is the earlier of (i) 30 calendar days after receipt of the auditor's report(s) or (ii) nine (9) months after the end of the Grantee's audit period."
Please Note: For FY21 reporting, most IDHS grantee-providers will be required to submit their Single and Program-Specific Audits into the GATA Grantee Portal
If you are subject to 2 CFR 200 requirements and a Single Audit, it will auto-load to the GATA Grantee Portal from the FAC - Federal Audit Clearinghouse. Your other GATA reporting requirements will be due 30 days after the FAC accepts the Single Audit or the original 9-month due date, whichever is earlier. If you wish to voluntarily load the Single Audit to the CRV, please do so with the file name indicated in the Required Year-End Reporting Submission Guidelines.
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For Profit Entities
As outlined in Section 15.4 of the FY21 Uniform Grant Agreement (UGA):
(a) "This Paragraph applies to Grantees that are "for-profit" entities."
(b) "Program Specific Audit. If, during its fiscal year, Grantee expends $750,000 or more in Federal Awards (direct federal and federal pass-through awards), from all sources, Grantee is required to have a program-specific audit conducted in accordance with 2 CFR 200.507. The auditor must audit Federal programs with Federal Awards expended that, in the aggregate, cover at least 50 percent (0.50) of total Federal Awards expended. The audit report packet must be completed as described in 2 CFR 200.507 (program-specific audit), 44 Ill. Admin. Code 7000.90 and the current GATA audit manual, and must be submitted to the Grantee Portal. The due date of all required submissions set forth in this Paragraph is the earlier of (i) 30 calendar days after receipt of the auditor's report(s) or (ii) nine (9) months after the end of the Grantee's audit period."
(c) "Financial Statement Audit. If, during its fiscal year, Grantee expends less than $750,000 in Federal Awards and state Awards, singularly or in any combination, from all sources, Grantee must follow all of the audit requirements in Paragraphs 15.3(c)(i)-(v), above."
(d) "Publicly-Traded Entities. If Grantee is a publicly-traded company, Grantee is not subject to the single audit or program-specific audit requirements, but is required to submit its annual audit conducted in accordance with its regulatory requirements."
If you are subject to 2 CFR 200 requirements and subject to a Program-specific audit, it may not auto-load to the GATA Grantee Portal from the FAC - Federal Audit Clearinghouse. If the Program Audit does not auto-load from the FAC to the GATA Portal, you should contact DHS.OCA.FinancialReporting@illinois.gov to address the issues. Your other GATA reporting requirements will be due 30 days after the FAC accepts the Program-specific audit or the original 9-month due date, whichever is earlier. if you wish to voluntarily upload the Program-specific audit into the CRV, please do so with the file name indicated in the Required Year-End Reporting Submission Guidelines.
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Performance of Audits
As outlined in Section 15.5 of the FY21 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 or in accordance with Section 5.2 of the Illinois Public Accounting Act (225 ILCS 450/5.2). For all audits required to be performed subject to Generally Accepted Government Auditing standards or Generally Accepted Auditing standards, Grantee shall request and maintain on file a copy of the auditor's most recent peer review report and acceptance letter. Grantee shall follow procedures prescribed by Grantor for the preparation and submission of audit reports and any related documents."
Consolidated Financial Report (CFR) and Opinion
Only Development Disability Providers will complete and submit the Consolidated Financial Report (CFR) per Attachment A of their Medicaid Waiver. This is required by DDD regardless of whether a Provider has to do the CYEFR (Consolidated Year End Financial Report) in the GATA Portal because DDD has determined they need the data in the CFR. NOTE: DDD has reduced the number of programs reported on the CFR for FY21 reporting.
The CFR is available through the CSA Tracking System (and is also known as the Year-End Actuals). 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 as a .pdf document with the file name indicated in the Required Year-End Reporting Submission Guidelines. (NOTE: Documents required to be loaded to the CRV but loaded to another site, such as the GATA Grantee Portal, the ISBE CFR Portal, or the wrong CRV page will be considered as not turned into IDHS.)
If you have questions related to the CFR, you may visit the DHS Provider Year-End Consolidated Financial Report (CFR) webpage or view 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 or write DHS.OCA.FinancialReporting@illinois.gov.
"In Relation to" Opinion on CFR
Providers 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. Refer to AICPA's - AU-C Section 725 for guidance on opinions.
Please upload the Opinion on CFR into the CRV with the file name indicated in the 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.
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Consolidated Year End Financial Report (CYEFR) and Opinion
As outlined in Section 15.2 of the FY21 Uniform Grant Agreement (UGA),
"(a) This Paragraph 15.2 applies to all Grantees unless exempted pursuant to a federal or state statute or regulation, which is identified in PART TWO or PART THREE.
(b) Grantees shall submit Consolidated Year-End Financial Reports, according to the required audit, namely:
- For Grantees required to conduct a single audit (or a program specific audit), within the earlier of (a) 9 months after the Grantee's fiscal year ending on or after June 30, or (b) 30 calendar days following completion of the audit; or
- For Grantees required to conduct a Financial Statement Audit or for Grantees not required to perform an audit, within 180 days after the end of the Grantee's fiscal year.
These deadlines may be extended at the discretion of the Grantor, but only for rare and unusual circumstances such as a natural disaster."*
*See: Requesting Extensions/Waivers/Modifications below.
"(c) The Consolidated Year-End Financial Report must cover the same period the Audited Financial Statements cover. If no Audited Financial Statements are required, however, then the Consolidated Year-End Financial Report must cover the same period as the Grantee's tax return.
(d) Consolidated Year-End Financial Reports must include an in relation to opinion from the report issuer on the financial statements included in the Consolidated Year-End Financial Report.
(e) Consolidated Year-End Financial Reports shall follow a format prescribed by Grantor."
Please note: Organizations who are subject to the State of Illinois Grant Accountability and Transparency Act (GATA), 30 ILCS 708/1. will be notified of the requirement to complete the CYEFR and of their specific audit requirements upon completion of the Grantee Audit Certification Form in the month following their FYE (Fiscal Year End) Date and will submit those items through the GATA Grantee Portal.
"In Relation to" Opinion on CYEFR
Providers that are required to submit a CYEFR and audited financial statements must include an independent certified public accountant's "In Relation to" Opinion rendered on the CYEFR. Refer to AICPA's - AU-C Section 725 for guidance on opinions.
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Grant Close Out Report (Formerly the Grant Allowable Cost Summary / Unallowable Cost Report)
The Grant Close Out Report - IL444-4685 replaced the two-page Grant Report that included the Grant Allowable Cost Summary page and the Unallowable Cost Report page as of FY19 reporting. The Grant Close Out Report is prepared on the State of Illinois' fiscal year basis and displays total expenses and unallowable costs by DHS-funded programs.
For reporting periods prior to FY19, the old, two-page version of the Grant Report is still used.
Please upload the Grant Close Out Report into the CRV with the file name indicated in the Required Year-End Reporting Submission Guidelines.
Starting in FY20, opinions will not be required for the grant close out report!
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Grant Reconciliation/Recovery Form (GRRF)
Providers will receive a Grant Reconciliation/Recovery Form (GRRF) in a separate mailing in July 2021. The GRRF is due back to IDHS by August 16, 2021. 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 Required Year-End Reporting Submission Guidelines. The form should be uploaded by August 16, 2021.
Other Federal and State Tax Forms
Please upload these forms into the CRV with the file name indicated in the Required Year-End Reporting Submission Guidelines.
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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 IDHS specific financial reporting requirements will be considered on a provider specific basis. This includes extensions on reporting due dates for those programs in which payments have not been received.
*Please note: IDHS is not able to grant extensions on GATA specific reporting requirements (Audits and the CYEFR) as a normal business process until after the due date has passed, and then only for rare and unusual circumstances, such as a natural disaster...and as part of an appeal process once the Provider has been notified they are subject to Stop Pay action. See Consolidated Year End Financial Report (CYEFR) and Opinion section above.
Extensions/Waiver/Modification Request Form (R-05/2021). (pdf). Please EMAIL the completed form to IDHS Office of Contract Administration at DHS.OCA.FinancialReporting@Illinois.gov, or fax it to: (217) 782-4135. You will be notified of the decision within 10 business days after receipt of the request by OCA.
If your auditor has questions, you may refer them to OCA at (217) 524-0398 or DHS.OCA.FinancialReporting@illinois.gov.
Sanctions for Non-Compliance
The Illinois Grants Accountability and Transparency Act (GATA) requires the maintenance of a list of individuals and entities temporarily or permanently ineligible to receive grant funds. This list, called the Illinois Stop Payment List, is a component of the Grantee Compliance Enforcement System. Failure to comply with current grant Year-End Financial Reporting, or being delinquent on prior years year-end reporting, is grounds for putting a provider on the Stop Pay list. Additional information on the Grantee Compliance Enforcement System or Stop Pay list can be found on the Grant Accountability and Transparency Act (GATA) website at: https://www.illinois.gov/sites/gata/Pages/default.aspx
If you have any questions, you may call OCA at (217) 524-0398 or send questions via email to DHS.OCA.FinancialReporting@illinois.gov.
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 via email at DHS.OCA.FinancialReporting@illinois.gov.
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 (217) 524-0398.
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