FAC Explorer

Audit 325693

FY End
2023-06-30
Total Expended
$6.32M
Findings
2
Programs
2
Organization: Mary Crane League (IL)
Year: 2023 Accepted: 2024-10-23
Auditor: Benford Brown & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
503541 2023-001 - - P
1079983 2023-001 - - P

Programs

ALN Program Spent Major Findings
93.600 Head Start $6.08M Yes 1
10.558 Child and Adult Care Food Program $242,358 - 0

Contacts

Name Title Type
CLWGGNJHMCP5 Steve Strang Auditee
7732422860 Timothy S. Watson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The Schedule of Expenditures of Federal Awards (Schedule) has been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. The Schedule includes the federal grant activity of the Center and is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: Y Rate Explanation: The de minimis is the best option for our programs and financial structure. The Schedule of Expenditures of Federal Awards (Schedule) has been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. The Schedule includes the federal grant activity of the Center and is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Title: Sub-recipients Accounting Policies: The Schedule of Expenditures of Federal Awards (Schedule) has been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. The Schedule includes the federal grant activity of the Center and is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: Y Rate Explanation: The de minimis is the best option for our programs and financial structure. The Center did not make any disbursements of federal funds to sub-recipients during the fiscal year 2023.
Title: Noncash Assistance Accounting Policies: The Schedule of Expenditures of Federal Awards (Schedule) has been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. The Schedule includes the federal grant activity of the Center and is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: Y Rate Explanation: The de minimis is the best option for our programs and financial structure. The Center did not receive any non-cash federal assistance during fiscal year 2023.
Title: Insurance Accounting Policies: The Schedule of Expenditures of Federal Awards (Schedule) has been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. The Schedule includes the federal grant activity of the Center and is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: Y Rate Explanation: The de minimis is the best option for our programs and financial structure. The Center had no federal insurance in place during the fiscal year 2023.
Title: Loans Accounting Policies: The Schedule of Expenditures of Federal Awards (Schedule) has been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. The Schedule includes the federal grant activity of the Center and is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: Y Rate Explanation: The de minimis is the best option for our programs and financial structure. The Center did not have any federal loans or loan guarantees outstanding as of June 30, 2023.
Title: De Minimis Cost Rate Accounting Policies: The Schedule of Expenditures of Federal Awards (Schedule) has been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. The Schedule includes the federal grant activity of the Center and is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: Y Rate Explanation: The de minimis is the best option for our programs and financial structure. The Center elected to use the 10% de minimis cost rate during fiscal year 2023.

Finding Details

Finding 2023-001
Finding 2023-01 Noncompliance with Grant Reporting Requirements Assistance Listing Numbers: 93.600 Head Start Program Federal Agency: U.S. Department of Health and Human Services Passthrough Agency: City of Chicago Award Number/Year: 2023 Criteria: Uniform Guidance requires that single audits be completed, and the reporting package submitted to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Center did not submit its audited financial statements and SEFA to the Federal Audit Clearinghouse website within nine (9) months of June 30, 2023. The Center also didn’t submit its audited financial statements, SEFA, CYEFR and other required information to the GATA portal within six (6) months after June 30, 2023. Cause: This condition was due to the Center being understaffed within its accounting and finance department resulting in a significant delay in completing the recording of financial transactions, performing account reconciliations and preparing financial reports available for audit. Effect: The effect is that noncompliance with financial reporting deadlines could cause funding sources for the Center to suspend funding until compliance is achieved. Questioned Costs: None noted. Recommendation: We recommend that management 1) hire personnel within its accounting and finance department so that all defined tasks can be performed in a more timely manner and/or 2) evaluate its current processes to determine how to make them more efficient so that the current personnel within the accounting and finance department are able to complete their tasks in a more timely manner. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan.
Finding 2023-001
Finding 2023-01 Noncompliance with Grant Reporting Requirements Assistance Listing Numbers: 93.600 Head Start Program Federal Agency: U.S. Department of Health and Human Services Passthrough Agency: City of Chicago Award Number/Year: 2023 Criteria: Uniform Guidance requires that single audits be completed, and the reporting package submitted to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Center did not submit its audited financial statements and SEFA to the Federal Audit Clearinghouse website within nine (9) months of June 30, 2023. The Center also didn’t submit its audited financial statements, SEFA, CYEFR and other required information to the GATA portal within six (6) months after June 30, 2023. Cause: This condition was due to the Center being understaffed within its accounting and finance department resulting in a significant delay in completing the recording of financial transactions, performing account reconciliations and preparing financial reports available for audit. Effect: The effect is that noncompliance with financial reporting deadlines could cause funding sources for the Center to suspend funding until compliance is achieved. Questioned Costs: None noted. Recommendation: We recommend that management 1) hire personnel within its accounting and finance department so that all defined tasks can be performed in a more timely manner and/or 2) evaluate its current processes to determine how to make them more efficient so that the current personnel within the accounting and finance department are able to complete their tasks in a more timely manner. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan.