FAC Explorer

Audit 16217

FY End
2022-09-30
Total Expended
$4.49M
Findings
2
Programs
1
Organization: Healthy Start (IL)
Year: 2022 Accepted: 2023-03-29
Auditor: Rosalie J Freidlin LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12148 2022-001 - - M
588590 2022-001 - - M

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $4.49M Yes 1

Contacts

Name Title Type
YFNZKN9BR4T5 Carol Hemphill Auditee
7736846110 Rosalie J. Freidlin Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures are reported on the accrual basis of accounting. Expenditures of the Child and Adult Care Food Program are recognized following the cost principles contained in the Uniform Guidance and OMB Circular A-122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The agency reflects daycare center payments received from the pass-through entity for disbursement to daycare centers (subrecipients) as a liability (Claims payable-daycare centers) in the Statement of Financial Position. The agency reflects administrative grant revenues and expenses in the Statement of Activities. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Condition: In a sample of 40 center reimbursement requests 25 of 40 centers, which represents 40 of 112 centers filing claims in fiscal year 2022 with the Sponsor, the period between the last monitor visit of fiscal year 2021 and the first monitor visit of fiscal year 2022 exceeded six months. Criteria: Sponsor should perform monitor visits within six months of the last monitor visit. Cause: Error was due to turnover of staff responsible for monitor visits. Effect: Requirement for procedure of monitor visits was not followed. Recommendation: We recommend that the Sponsor maintain a timetable for monitor visits which will facilitate the timely scheduling of monitor visits. Management response: Management will create a schedule which creates a reminder of upcoming deadlines and will provide additional training to staff.
Finding 2022-001
Condition: In a sample of 40 center reimbursement requests 25 of 40 centers, which represents 40 of 112 centers filing claims in fiscal year 2022 with the Sponsor, the period between the last monitor visit of fiscal year 2021 and the first monitor visit of fiscal year 2022 exceeded six months. Criteria: Sponsor should perform monitor visits within six months of the last monitor visit. Cause: Error was due to turnover of staff responsible for monitor visits. Effect: Requirement for procedure of monitor visits was not followed. Recommendation: We recommend that the Sponsor maintain a timetable for monitor visits which will facilitate the timely scheduling of monitor visits. Management response: Management will create a schedule which creates a reminder of upcoming deadlines and will provide additional training to staff.