Rockford Human Services Did Not Always Charge Allowable Costs to the Community Services Block Grant - Recovery Act Program

Of the $599,000 in Community Services Block Grant - Recovery Act costs that the Illinois Department of Commerce and Economic Opportunity (State) claimed on behalf of Rockford Human Services (Rockford), and that we reviewed, $252,000 was allowable under the terms of the Recovery Act award and applicable Federal requirements. However, the State claimed $205,000 in unallowable costs on behalf of Rockford, including (1) $123,000 in costs that were inadequately documented, (2) $73,000 in costs that were incurred outside of the award period and (3) $9,000 in entertainment costs. The State also claimed $142,000 in costs that may not have been allocable to the Recovery Act award and thus were potentially unallowable.