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Audit (A-05-12-00018)

04-17-2013
Illinois Claimed Potentially Unallowable Community Services Block Grant Costs for Community Action Partnership of Central Illinois' Expenditures Under the Recovery Act

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Summary

Under the American Recovery and Reinvestment Act of 2009 (Recovery Act), the Illinois Department of Commerce and Economic Opportunity, Office of Community Development (State agency), was awarded $47.2 million in Community Services Block Grant (CSBG) funds for fiscal years 2009 and 2010. For the period May 1, 2009, through September 30, 2010, the State awarded Community Action Partnership of Central Illinois (CAPCIL) $408,000 in CSBG Recovery Act funds.

Of the $198,000 of CSBG Recovery Act costs that the State agency claimed for CAPCIL's program expenditures and that we reviewed, $77,000 was allowable under the terms of the Recovery Act grant and applicable Federal regulations. However, the State claimed $121,000 in costs that may be potentially unallowable, including $102,000 in indirect costs that may have been improperly charged as direct costs and $19,000 in client assistance costs that may have been inadequately documented.

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