FAC Explorer

Audit 341908

FY End
2024-06-30
Total Expended
$916,594
Findings
4
Programs
6
Organization: Big Brothers-Big Sisters of Metropolitan Chicago (IL)
Year: 2024 Accepted: 2025-02-10
Auditor: Warady & Davis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522655 2024-001 Material Weakness - I
522656 2024-001 Material Weakness - I
1099097 2024-001 Material Weakness - I
1099098 2024-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
16.753 Congressionally Recommended Awards $239,265 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $139,809 Yes 1
16.726 Juvenile Mentoring Program $136,394 - 0
16.726 Juvenile Mentoring Program $73,768 - 0
14.218 Community Development Block Grants/entitlement Grants $8,500 - 0
17.280 Wioa Dislocated Worker National Reserve Demonstration Grants $4,590 - 0

Contacts

Name Title Type
VENWXNJV5JU1 Timothy CORP Auditee
3122075648 Kostadin Tchobanov Auditor
No contacts on file

Notes to SEFA

Title: NOTE 2—SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of BIG BROTHERS BIG SISTERS OF METROPOLITAN CHICAGO and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The Organization is eligible to use the 10% de minimis indirect cost rate, however it elected not to use it for claiming any reimbursements of indirect costs during the year ended June 30, 2024. No federal funds were provided to subrecipients during the year ended June 30, 2024.
Title: NOTE 3—NON-CASH ASSISTANCE Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of BIG BROTHERS BIG SISTERS OF METROPOLITAN CHICAGO and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The Organization is eligible to use the 10% de minimis indirect cost rate, however it elected not to use it for claiming any reimbursements of indirect costs during the year ended June 30, 2024. No federal awards were expended in the form of non-cash assistance during the year ended June 30, 2024.
Title: NOTE 4—FEDERAL LOANS, LOAN GUARANTEES AND FEDERALLY-FUNDED INSURANCE Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of BIG BROTHERS BIG SISTERS OF METROPOLITAN CHICAGO and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The Organization is eligible to use the 10% de minimis indirect cost rate, however it elected not to use it for claiming any reimbursements of indirect costs during the year ended June 30, 2024. The Organization had no new federal loans, federal loans from previous years with federally-imposed continuing compliance requirements, loan guarantees, or federally-funded insurance in effect during the year ended June 30, 2024.
Title: NOTE 5—OVERSIGHT AGENCY Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of BIG BROTHERS BIG SISTERS OF METROPOLITAN CHICAGO and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The Organization is eligible to use the 10% de minimis indirect cost rate, however it elected not to use it for claiming any reimbursements of indirect costs during the year ended June 30, 2024. The Organization’s federal oversight agency is the U.S. Department of Treasury.

Finding Details

Finding 2024-001
NON-COMPLIANCE AND DEFICIENCY IN INTERNAL CONTROLS OVER COMPLIANCE WITH SUSPENSION AND DEBARMENT REQUIREMENTS Federal Agency: U.S. Department of Treasury Federal Program Title: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing: 21.027 Pass-Through Entities: Cook County Department of Public Health and Illinois Department of Human Services Criteria – In accordance with 2 CFR part 180 non-federal entities are prohibited from contracting with, or making subawards to parties that are suspended or debarred, or otherwise excluded. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. The requirement is for non-federal entities to check for suspended or debarred persons or entities before entering into covered transactions with them. In addition, 2 CFR 200.303 requires that “The non-Federal entity must: (a) Establish, document and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient or subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award”. Condition – The Organization has a federal suspension and debarment policy however, the Organization did not perform the proper suspension and debarment check on SAM.gov for the tested vendors in our sample, prior to engaging them to provide goods or services to the Organization. We tested a sample of three vendors in a total population of fifteen subject to this compliance requirement for the major program. Questioned Costs – None, as management subsequently demonstrated that none of the tested vendors contracted in covered transactions had been suspended or debarred. Effect – The Organization did not perform proper suspension and debarment procedures regarding certain vendors of covered transaction prior to obtaining their services. This could have resulted in disallowed costs by the federal grantor. Cause – The Organization did not follow the written policies, procedures and controls in place to ensure compliance with the federal suspension and debarment. Recommendation – We recommend that the Organization strengthen procedures and internal controls to ensure that the Uniform Guidance suspension and debarment requirements are complied with, and that support for the dates and the results of suspension and debarment checks on SAM.gov are retained. Views of Responsible Officials – We agree with the auditors’ finding.
Finding 2024-001
NON-COMPLIANCE AND DEFICIENCY IN INTERNAL CONTROLS OVER COMPLIANCE WITH SUSPENSION AND DEBARMENT REQUIREMENTS Federal Agency: U.S. Department of Treasury Federal Program Title: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing: 21.027 Pass-Through Entities: Cook County Department of Public Health and Illinois Department of Human Services Criteria – In accordance with 2 CFR part 180 non-federal entities are prohibited from contracting with, or making subawards to parties that are suspended or debarred, or otherwise excluded. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. The requirement is for non-federal entities to check for suspended or debarred persons or entities before entering into covered transactions with them. In addition, 2 CFR 200.303 requires that “The non-Federal entity must: (a) Establish, document and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient or subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award”. Condition – The Organization has a federal suspension and debarment policy however, the Organization did not perform the proper suspension and debarment check on SAM.gov for the tested vendors in our sample, prior to engaging them to provide goods or services to the Organization. We tested a sample of three vendors in a total population of fifteen subject to this compliance requirement for the major program. Questioned Costs – None, as management subsequently demonstrated that none of the tested vendors contracted in covered transactions had been suspended or debarred. Effect – The Organization did not perform proper suspension and debarment procedures regarding certain vendors of covered transaction prior to obtaining their services. This could have resulted in disallowed costs by the federal grantor. Cause – The Organization did not follow the written policies, procedures and controls in place to ensure compliance with the federal suspension and debarment. Recommendation – We recommend that the Organization strengthen procedures and internal controls to ensure that the Uniform Guidance suspension and debarment requirements are complied with, and that support for the dates and the results of suspension and debarment checks on SAM.gov are retained. Views of Responsible Officials – We agree with the auditors’ finding.
Finding 2024-001
NON-COMPLIANCE AND DEFICIENCY IN INTERNAL CONTROLS OVER COMPLIANCE WITH SUSPENSION AND DEBARMENT REQUIREMENTS Federal Agency: U.S. Department of Treasury Federal Program Title: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing: 21.027 Pass-Through Entities: Cook County Department of Public Health and Illinois Department of Human Services Criteria – In accordance with 2 CFR part 180 non-federal entities are prohibited from contracting with, or making subawards to parties that are suspended or debarred, or otherwise excluded. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. The requirement is for non-federal entities to check for suspended or debarred persons or entities before entering into covered transactions with them. In addition, 2 CFR 200.303 requires that “The non-Federal entity must: (a) Establish, document and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient or subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award”. Condition – The Organization has a federal suspension and debarment policy however, the Organization did not perform the proper suspension and debarment check on SAM.gov for the tested vendors in our sample, prior to engaging them to provide goods or services to the Organization. We tested a sample of three vendors in a total population of fifteen subject to this compliance requirement for the major program. Questioned Costs – None, as management subsequently demonstrated that none of the tested vendors contracted in covered transactions had been suspended or debarred. Effect – The Organization did not perform proper suspension and debarment procedures regarding certain vendors of covered transaction prior to obtaining their services. This could have resulted in disallowed costs by the federal grantor. Cause – The Organization did not follow the written policies, procedures and controls in place to ensure compliance with the federal suspension and debarment. Recommendation – We recommend that the Organization strengthen procedures and internal controls to ensure that the Uniform Guidance suspension and debarment requirements are complied with, and that support for the dates and the results of suspension and debarment checks on SAM.gov are retained. Views of Responsible Officials – We agree with the auditors’ finding.
Finding 2024-001
NON-COMPLIANCE AND DEFICIENCY IN INTERNAL CONTROLS OVER COMPLIANCE WITH SUSPENSION AND DEBARMENT REQUIREMENTS Federal Agency: U.S. Department of Treasury Federal Program Title: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing: 21.027 Pass-Through Entities: Cook County Department of Public Health and Illinois Department of Human Services Criteria – In accordance with 2 CFR part 180 non-federal entities are prohibited from contracting with, or making subawards to parties that are suspended or debarred, or otherwise excluded. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. The requirement is for non-federal entities to check for suspended or debarred persons or entities before entering into covered transactions with them. In addition, 2 CFR 200.303 requires that “The non-Federal entity must: (a) Establish, document and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient or subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award”. Condition – The Organization has a federal suspension and debarment policy however, the Organization did not perform the proper suspension and debarment check on SAM.gov for the tested vendors in our sample, prior to engaging them to provide goods or services to the Organization. We tested a sample of three vendors in a total population of fifteen subject to this compliance requirement for the major program. Questioned Costs – None, as management subsequently demonstrated that none of the tested vendors contracted in covered transactions had been suspended or debarred. Effect – The Organization did not perform proper suspension and debarment procedures regarding certain vendors of covered transaction prior to obtaining their services. This could have resulted in disallowed costs by the federal grantor. Cause – The Organization did not follow the written policies, procedures and controls in place to ensure compliance with the federal suspension and debarment. Recommendation – We recommend that the Organization strengthen procedures and internal controls to ensure that the Uniform Guidance suspension and debarment requirements are complied with, and that support for the dates and the results of suspension and debarment checks on SAM.gov are retained. Views of Responsible Officials – We agree with the auditors’ finding.