FAC Explorer

Audit 35925

FY End
2022-06-30
Total Expended
$1.86M
Findings
2
Programs
8
Organization: Youth & Opportunity United, Inc. (IL)
Year: 2022 Accepted: 2023-03-23
Auditor: Cohnreznick LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31524 2022-001 Significant Deficiency - L
607966 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.287 Twenty-First Century Community Learning Centers $320,219 Yes 0
93.667 Social Services Block Grant $202,207 - 0
94.006 Americorps $99,577 - 0
93.557 Education and Prevention Grants to Reduce Sexual Abuse of Runaway, Homeless and Street Youth $91,377 - 0
84.425 Education Stabilization Fund $64,754 - 0
93.623 Basic Center Grant $56,497 - 0
10.558 Child and Adult Care Food Program $22,211 - 0
10.559 Summer Food Service Program for Children $6,342 - 0

Contacts

Name Title Type
GZBJH5ZLMQ57 Martin Maxwell Auditee
8478010211 Jeff Dowd 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 grant activity of the Organization under programs of the federal government for the year ended June 30, 2022. 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. No amounts in the Schedule were expended in the form of noncash assistance, insurance in force, or for loans and loan guarantee.

Finding Details

Finding 2022-001
Finding No. 2022-001 Assistance Listing Number 84.287 - 21st Century Community Learning Center Program, United States Department of Education. Pass-Through Entity: Illinois State Board of Education Award Number: 586-46-0423-4421-F Compliance Requirements: Reporting Criteria Quarterly expenditure reporting is required to be submitted timely to the Illinois State Board of Education. Condition During the fiscal year ended June 30, 2022, quarterly expenditure reports were submitted past the due dates. Context Three quarterly reports were submitted past the 20-day due date. Cause The reports were submitted late due to staff turnover, which prevented the Organization from submitting the reports timely. Effect The Organization was not in compliance with the major program reporting requirements under the Uniform Guidance. Questioned Costs Not applicable Identification as a Repeat Finding No Recommendation The Organization should enhance their processes in place and monitoring to ensure timely submission in the future. Views of Responsible Officials The reports were submitted late due to staff turnover. Going forward we will make sure the reports will be submitted timely.
Finding 2022-001
Finding No. 2022-001 Assistance Listing Number 84.287 - 21st Century Community Learning Center Program, United States Department of Education. Pass-Through Entity: Illinois State Board of Education Award Number: 586-46-0423-4421-F Compliance Requirements: Reporting Criteria Quarterly expenditure reporting is required to be submitted timely to the Illinois State Board of Education. Condition During the fiscal year ended June 30, 2022, quarterly expenditure reports were submitted past the due dates. Context Three quarterly reports were submitted past the 20-day due date. Cause The reports were submitted late due to staff turnover, which prevented the Organization from submitting the reports timely. Effect The Organization was not in compliance with the major program reporting requirements under the Uniform Guidance. Questioned Costs Not applicable Identification as a Repeat Finding No Recommendation The Organization should enhance their processes in place and monitoring to ensure timely submission in the future. Views of Responsible Officials The reports were submitted late due to staff turnover. Going forward we will make sure the reports will be submitted timely.