FAC Explorer

Audit 341185

FY End
2023-06-30
Total Expended
$6.15M
Findings
8
Programs
16
Organization: Centers for New Horizons, Inc. (IL)
Year: 2023 Accepted: 2025-02-04
Auditor: Porte Brown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
521243 2023-003 - - L
521244 2023-003 - - L
521245 2023-004 Significant Deficiency - L
521246 2023-003 - - L
1097685 2023-003 - - L
1097686 2023-003 - - L
1097687 2023-004 Significant Deficiency - L
1097688 2023-003 - - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $1.89M Yes 2
14.881 Moving to Work Demonstration Program $1.76M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $574,600 Yes 1
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $573,159 - 0
10.558 Child and Adult Care Food Program $210,684 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $191,854 - 0
93.558 Temporary Assistance for Needy Families $158,951 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $148,417 - 0
17.259 Wia Youth Activities $118,312 - 0
17.258 Wia Adult Program $100,218 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $90,399 - 0
93.575 Child Care and Development Block Grant $87,031 - 0
16.575 Crime Victim Assistance $74,800 - 0
17.278 Wia Dislocated Worker Formula Grants $66,710 - 0
14.218 Community Development Block Grants/entitlement Grants $43,971 - 0
93.667 Social Services Block Grant $33,140 - 0

Contacts

Name Title Type
WG43LJY791J9 Lakisha McFadden Auditee
7733735700 Megan Angle Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Centers for New Horizons (the “Organization”) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (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: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization provided no amounts to subrecipients from the federal awards listed.
Title: NON-CASH ASSISTANCE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization had no non-cash assistance, federal insurance, or loan guarantees to be disclosed as required by the Uniform Guidance.
Title: LOANS OUTSTANDING Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no loans outstanding at June 30, 2023 related to the federal awards listed.
Title: DONATED PERSONAL PROTECTIVE EQUIPMENT Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization did not receive donated personal protective equipment during the year ended June 30, 2023.

Finding Details

Finding 2023-003
Condition: The audit reporting package and data collection form for the year ended June 30, 2023 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC). Cause: Due to the transition of staff and accounting systems throughout the year, the Organization had inconsistent accounting records requiring a manual compilation of the general ledger activity during the year. Effect: The Organization will not qualify as a low-risk auditee for two years. Recommendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2023-003
Condition: The audit reporting package and data collection form for the year ended June 30, 2023 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC). Cause: Due to the transition of staff and accounting systems throughout the year, the Organization had inconsistent accounting records requiring a manual compilation of the general ledger activity during the year. Effect: The Organization will not qualify as a low-risk auditee for two years. Recommendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2023-004
Condition: As a part of the internal controls of the Organization, monthly required reports are to be reviewed and approved by the applicable program director. Criteria: For 10 of the 10 reports selected for testing, the Organization was unable to provide documentation of the review and approval by the program director. Cause: Due to the transition of staff and accounting systems throughout the year, the Organization had inconsistent maintenance of accounting records. Effect: A lack of oversight by the program director could result in material misstatements of the reports submitted to funders. Recommendation: Documentation should be maintained of the controls conducted by the Organization. Views of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2023-003
Condition: The audit reporting package and data collection form for the year ended June 30, 2023 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC). Cause: Due to the transition of staff and accounting systems throughout the year, the Organization had inconsistent accounting records requiring a manual compilation of the general ledger activity during the year. Effect: The Organization will not qualify as a low-risk auditee for two years. Recommendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2023-003
Condition: The audit reporting package and data collection form for the year ended June 30, 2023 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC). Cause: Due to the transition of staff and accounting systems throughout the year, the Organization had inconsistent accounting records requiring a manual compilation of the general ledger activity during the year. Effect: The Organization will not qualify as a low-risk auditee for two years. Recommendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2023-003
Condition: The audit reporting package and data collection form for the year ended June 30, 2023 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC). Cause: Due to the transition of staff and accounting systems throughout the year, the Organization had inconsistent accounting records requiring a manual compilation of the general ledger activity during the year. Effect: The Organization will not qualify as a low-risk auditee for two years. Recommendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2023-004
Condition: As a part of the internal controls of the Organization, monthly required reports are to be reviewed and approved by the applicable program director. Criteria: For 10 of the 10 reports selected for testing, the Organization was unable to provide documentation of the review and approval by the program director. Cause: Due to the transition of staff and accounting systems throughout the year, the Organization had inconsistent maintenance of accounting records. Effect: A lack of oversight by the program director could result in material misstatements of the reports submitted to funders. Recommendation: Documentation should be maintained of the controls conducted by the Organization. Views of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2023-003
Condition: The audit reporting package and data collection form for the year ended June 30, 2023 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC). Cause: Due to the transition of staff and accounting systems throughout the year, the Organization had inconsistent accounting records requiring a manual compilation of the general ledger activity during the year. Effect: The Organization will not qualify as a low-risk auditee for two years. Recommendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.