FY22 Memorandum to Chief Executive Officers (pdf)
FY22 Memorandum to Division of Developmental Disabilities (DDD) Providers (pdf)
**Wage Pass Through Certification (Update)**
The legislation changes to the CILA Licensure and Certification Act (210 ILCS 135/) were signed on May 27, 2022 with an effective date of January 1, 2023. Due to this, the requirement is no longer a FY22 reporting requirement. The Division of Developmental Disabilities (DDD) will be collecting this information starting with FY23. If you have questions regarding this certification, please contact your representative in DDD.
Quick Links
Required Year-End Reporting Submission Guidelines (pdf)
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
Grant Reconciliation/Recovery Form (GRRF)
Federal and State Tax Forms
Requesting Extensions/Waivers/Modifications
Sanctions for Non-Compliance
Contact Us
Submitting items to the CRV (Central Repository Vault)
Annual reporting items are required to be loaded by the Provider to either the CRV (for IDHS specific reporting items), or to the GATA Grantee Portal for GATA specific reporting items. If you have questions about where a reporting item should be loaded, please refer to the IDHS Reporting Checklist you were sent. The Checklist indicates where each item is to be uploaded. If you need assistance gaining access to either the CRV or the GATA Grantee Portal, you may write DHS.OCA.FinancialReporting@illinois.gov. If they cannot assist you directly, they will direct you to someone who can.
NOTE: Please, do not mail or email audit reports or other reporting items to the Office of Contract Administration (OCA). IDHS-OCA does not maintain hard-copy files of financial reporting items and is unable to upload documents for Providers. It is the Provider's responsibility to upload documents to the CRV and/or GATA Portal.
Submitting Year-End Financial Reporting Documents
Please note: There were changes to Year-End Financial Reporting that began with FY18's reporting.
Starting with FY18 year-end financial reporting, Grantees/Providers were required to submit documents to the Centralized Repository Vault (CRV) for IDHS reporting items and to the Illinois Grants Accountability and Transparency Act (GATA) Grantee Portal for GATA reporting items. Most IDHS grantee-providers submit items to both the CRV and to the GATA Grantee Portal.
If your funding is provided through a Uniform Grant Agreement (UGA/UIGA) you will be required to submit, at a minimum, your Consolidated Year-End Financial Report (CYEFR) to the GATA Grantee Portal at: https://grants.illinois.gov/portal/, as well as your Independently Audited Financial Statements, as applicable.
IDHS specific reporting documents must be uploaded into the Centralized Repository Vault (CRV). (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.
Each year-end financial reporting document uploaded to the CRV is reviewed separately and logged as submitted by OCA staff. OCA requires each document to be uploaded into the CRV separately. Please make sure to select the appropriate document type and use the IDHS standardized naming convention when uploading a document to the CRV - see the Required Year-End Reporting Submission Guidelines (pdf)
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 (PAI)
All providers that are not units of government are required to submit information regarding personnel/administrative activities.
Only a blank version of this form is available. IDHS does not pre-fill the PAI Form nor does it mail it to providers. It is available here: Personnel/Administrative Information Form (pdf). Or you may request a copy by sending an email request to DHS.OCA.FinancialReporting@illinois.gov.
Please upload the completed form into the CRV with the file name indicated in the Required Year-End Reporting Submission Guidelines (pdf).
Provider Demographic Information Form
OCA maintains a database with contact information for all DHS providers and uses the Provider Demographic Information Form to update contact information in that database. The current contact information is used to mail the Financial Reporting Packet each May. Each DHS provider is mailed a pre-filled provider specific Demographic Form (with the most recent information OCA has on file) as part of the Financial Reporting Packet.
Providers should either upload the pre-filled Demographic Information Form as-is to the CRV if all data is correct, or should upload the pre-filled Demographic Form with corrections. If a Provider needs a blank version of the Demographic Form, it is found here: Provider Demographic Information Form (pdf). Either the pre-filled Demographic form, with or without corrections, or a blank form with all data filled in may be uploaded into the CRV.
Note for NEW Providers, and those who need to correct their agency's FYE: (OCA uses a default Fiscal Year End Date (FYE) of June 30 for all Providers with their first Financial Reporting Packet.) The FYE is used to determine the due date for financial reporting. If this FYE as seen on the Demographic Form and the Financial Reporting Checklist is incorrect, OCA will update the database and adjust the reporting due date accordingly. To do this, a Provider should upload a corrected version of the Demographic Form to the CRV as soon as possible and should email the Demographic Form as an email attachment to DHS.OCA.FinancialReporting@illinois.gov.
Upon receipt of a corrected Demographic Form, OCA will notify the Provider via email of the adjusted reporting due date. This new reporting due date, and the corrected FYE, should be noted on the IDHS Financial Reporting Checklist with the Checklist and other reporting items submitted to the CRV by the adjusted due date. (See DHS Financial Reporting Checklist below.)
Please upload the form to the CRV with the file name indicated in the Required Year-End Reporting Submission Guidelines (pdf).
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DHS Financial Reporting Checklist
The DHS Financial Reporting Checklist (Reporting Packet) is mailed in May of each reporting year using the most recent contact information OCA has on file for financial reporting. If another copy of your DHS Financial Reporting Checklist is needed, you may mail DHS.OCA.FinancialReporting@illinois.gov or you may call OCA at (217) 524-0398. Please include your agency name, FEIN, and the Fiscal Year for the Checklist you need.
The DHS Financial Reporting Checklist identifies provider specific reporting requirements marked with an "X." The Checklist also contains a management certification that must be signed and dated by either the CEO or CFO and either the Board President or the Board Treasurer.
Note: If you have a change to the FYE as seen on the Checklist, please, note that change on the Checklist. Follow the instructions for submitting a corrected Provider Demographic Information Form (above) so that OCA may update your contact information and can adjust your financial reporting due date. The adjusted due date would also be noted on the Checklist and all IDHS reporting requirements would come due according to this adjusted due date.
Please upload the Checklist into the CRV with the file name indicated in the Required Year-End Reporting Submission Guidelines (pdf).
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Audits
As outlined in Article XV of the FY22 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 FY22 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 State Grants, 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 State Grants, but expends $300,000 or more in State Grants, 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 State Grants."
"(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 FY22 Uniform Grant Agreement (UGA): 15.4(c) "If, during its fiscal year, Grantee expends less than $750,000 in federal pass-through funds from State Grants, 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 to the CRV with the file name indicated in the Required Year-End Reporting Submission Guidelines (pdf).
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Single and Program-Specific Audits
As outlined in Section 15.3(b) of the FY22 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 issued by the auditors and their respective corrective action plans if significant deficiencies or material weaknesses are identified, 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 FY22 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 FY22 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 pass-through funds from State Grants, 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 pass-through funds from State Grants, 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 (pdf).
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Performance of Audits
As outlined in Section 15.5 of the FY22 Uniform Grant Agreement (UGA): "For those organizations required to submit an independent audit report, the audit is to be conducted by the Illinois Auditor General (as required for certain governmental entities only), or 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 Agreement. A CFR is required by DDD regardless of whether a Provider has to do the CYEFR (Consolidated Year End Financial Report) in the GATA Portal or not. This is because DDD has determined a need for the data found in the CFR.
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 agency is does not have access to the CSA Tracking System, you may send an email to DHS.OCA.FinancialReporting@illinois.gov to obtain an Excel spreadsheet version of the CFR. 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 (pdf). (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) 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 send an email to DHS.OCA.FinancialReporting@illinois.gov, or you may call OCA at (217) 524-0398.
"In Relation To" Opinion on CFR
Providers that are required to submit a CFR and are subject to a contractual Audit requirement by IDHS - DDD, must include an independent certified public accountant's "In Relation To" (IRTO) 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 (pdf).
If a provider is not subject to a contractual audit by IDHS-DDD, then the CFR-IRTO is not required.
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Consolidated Year End Financial Report (CYEFR) and Opinion
As outlined in Section 15.2 of the FY22 Uniform Grant Agreement (UGA), "All grantees are required to complete and submit a CYEFR through the Grantee Portal, except those exempted by federal or State statute or regulation, as set forth in PART TWO or PART THREE. The CYEFR is a required schedule in the Grantee's audit report if the Grantee is required to complete and submit an audit report as set forth herein."
"(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) The CYEFR must cover the same period as the Audited Financial Statements, if required, and must be submitted in accordance with the audit schedule at 44 Ill. Admin. Code 7000.90. If Audited Financial Statements are not required, however, then the CYEFR must cover the Grantee's fiscal year and must be submitted within 6 months of the Grantee's fiscal year-end.
"(c) CYEFRs must include an in relation to opinion from the auditor of the financial statements included in the CYEFR."
"(d) CYEFRs 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
The Grant Close Out Report - IL444-4685 (pdf) replaced the two-page Grant Report which included the Grant Allowable Cost Summary page and the Unallowable Cost Report page. This occurred for FY19 reporting. The Grant Close Out Report is prepared on the State of Illinois' fiscal year basis, not the Provider's FYE, and displays total expenses and unallowable costs by DHS-funded programs.
Please upload the Grant Close Out Report into the CRV with the file name indicated in the Required Year-End Reporting Submission Guidelines (pdf).
NOTE: Starting in reporting for FY20, opinions were no longer 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 2022. The GRRF is due back to IDHS by August 15, 2022. 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 Uniform Grant 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 (pdf).
The form should be uploaded by August 15, 2021.
Federal and State Tax Forms
Tax forms are required of certain Providers based on the Organizational Type that OCA has for the Provider in its database and are marked on the Financial Reporting Checklist accordingly. This organization type is seen on the Demographic Form. If OCA needs to change the Organizational Type, submission of a corrected Demographic form is how this gets done (see Demographic Information Form above). It is possible that the requirement for Tax Forms will be removed as a result of Organizational Type changes.
The types of tax forms that could be required include:
- IRS Return or Report (IRS 990, 990EZ, 990PF or other forms depending on your revenue and net asset amounts or if the entity is a private foundation).
- Form 990T, UBIT, as applicable.
- Form AG 990-IL.
OCA understands that the IRS will grant extensions for the due date of the 990 that is beyond the normal Financial Reporting Due Date. Therefore, Requests for Extension of the Due Date are not required for Tax Forms. This applies only for Tax Forms. Other reporting items should still be submitted by the normal due date. Please, submit tax forms as soon as possible but no later than the due date established by the IRS extension date.
Please upload these forms into the CRV with the file name indicated in the Required Year-End Reporting Submission Guidelines (pdf).
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Requesting Extensions/Waivers/Modifications
The due date for 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 case-by-case 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. IDHS can only approve extensions for GATA specific reporting items 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.
The form to request and extension can be found here: Extensions/Waiver/Modification Request Form (R-09-24) (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 or DHS.OCA.FinancialReporting@illinois.gov or (217) 782-4135.
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 Tracking System (SPLTS), 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 "current fiscal year payments," including payments that have been withheld, ends with the closing of the lapse period for processing payments for that "current fiscal year". This us usually on August 31st of each fiscal year, or a subsequent date, if the lapse period end date is extended for that particular year. After that lapse date, any payments will be processed through the Illinois Court of Claims.
Contact Us
If you have questions about this Financial Reporting page or require an accessible version of a document, you may contact the Office of Contract Administration (OCA) via email at DHS.OCA.FinancialReporting@illinois.gov or by phone at (217) 524-0398.
If you need assistance registering for the CRV or uploading documents into the CRV, you can visit the CRV information web page, email DHS.CRVSupport@Illinois.gov, or call OCA at (217) 524-0398.
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