FAC Explorer

Audit 20523

FY End
2022-06-30
Total Expended
$973,173
Findings
2
Programs
6
Organization: Kids Above All and Homes for Children Foundation (IL)
Year: 2022 Accepted: 2023-09-13
Auditor: Pkf Mueller LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21634 2022-005 - - L
598076 2022-005 - - L

Programs

ALN Program Spent Major Findings
14.267 Continuum of Care Program $239,932 - 0
14.231 Emergency Solutions Grant Program $104,854 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $58,456 Yes 0
10.579 Child Nutrition Discretionary Grants Limited Availability $4,528 - 0
10.553 School Breakfast Program $3,496 - 0
10.555 National School Lunch Program $869 - 0

Contacts

Name Title Type
RGWKBZEVE6R9 George Czerwionka Auditee
7736930300 John Fedus Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance,wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Kids Above All and Homes for Children Foundation (Organization) for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Because the schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: SUB-RECIPIENTS Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance,wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The Organization provided no federal awards to sub-recipients during the year ended June 30, 2022.
Title: NONMONETARY ASSISTANCE Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance,wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The Organization neither received nor disbursed federal awards in the form of nonmonetary assistance for the year ended June 30, 2022.
Title: INSURANCE AND LOANS OR LOAN GUARANTEES Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance,wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. During the year ended June 30, 2022, the Organization received no loans, loan guarantees, or other federal assistance for the purpose of administering federal programs.

Finding Details

Finding 2022-005
Condition: The data collection form for the audit year June 30, 2022 was not submitted to the Federal Audit Clearinghouse on a timely basis. Criteria: Per 2 CFR Part 200, Subpart F (2 CFR Section 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect: The compliance requirement for reporting was not met. Cause: Delays in audit timing caused by management's slow response to auditor's requests have resulted in the audit being constantly delayed. Recommendation: We recommend that management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Management's Response: Management understands that the data collection was not submitted within 9 months of June 30th year end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
Finding 2022-005
Condition: The data collection form for the audit year June 30, 2022 was not submitted to the Federal Audit Clearinghouse on a timely basis. Criteria: Per 2 CFR Part 200, Subpart F (2 CFR Section 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect: The compliance requirement for reporting was not met. Cause: Delays in audit timing caused by management's slow response to auditor's requests have resulted in the audit being constantly delayed. Recommendation: We recommend that management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Management's Response: Management understands that the data collection was not submitted within 9 months of June 30th year end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.