FAC Explorer

Audit 361760

FY End
2024-06-30
Total Expended
$797,462
Findings
2
Programs
3
Organization: The Baby Fold (IL)
Year: 2024 Accepted: 2025-07-09
Auditor: Sikich CPA LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
570815 2024-005 - - B
1147257 2024-005 - - B

Programs

ALN Program Spent Major Findings
93.556 Marylee Allen Promoting Safe and Stable Families Program $722,196 Yes 1
10.555 National School Lunch Program $5,551 - 0
10.553 School Breakfast Program $3,988 - 0

Contacts

Name Title Type
MK5GNNCG5EJ7 Clete Winkelmann Auditee
3094517201 Lauren Groff Auditor
No contacts on file

Notes to SEFA

Title: NON-CASH ASSISTANCE AND INSURANCE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal award activity of The Baby Fold under programs of the Federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of The Baby Fold, it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Baby Fold. 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 allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Baby Fold elected not to use the de minimis rate as allowed under the Uniform Guidance. The Baby Fold received $5,551 in food commodities during the year ended June 30, 2024.
Title: LOANS OUTSTANDING AND SUBRECIPIENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal award activity of The Baby Fold under programs of the Federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of The Baby Fold, it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Baby Fold. 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 allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Baby Fold elected not to use the de minimis rate as allowed under the Uniform Guidance. No loans or loan guarantees were received during the year ended June 30, 2024. No amounts reported on the accompanying schedule of expenditures of federal awards were provided to subrecipients during the year ended June 30, 2024.

Finding Details

Finding 2024-005
2024-005 Promoting Safe and Stable Families, Assistance Listing No. 93.556 Criteria: 2 CFR 200.430(g)(1) states, “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control that provides reasonable assurance that the charges are accurate, allowable, and properly allocated…” Condition: Out of forty payroll transactions tested, we noted two instances where hourly employees did not have their timecard approved by their supervisor. We consider this condition to be an instance of noncompliance relating to the Allowable Costs/Cost Principles compliance requirement. Statistical sampling was not used in making sample selections. Cause and effect: Without proper review of hours worked, there may be portions of pay charged to a federal award where the employee did not work or did not work on the program for the related federal award. Questioned Costs: $2,159 Recommendation: We recommend that The Baby Fold reviews their policies and procedures to ensure all hourly employees have their timecards reviewed and approved by individuals who work closely with the individual and would be aware of the hours worked. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.
Finding 2024-005
2024-005 Promoting Safe and Stable Families, Assistance Listing No. 93.556 Criteria: 2 CFR 200.430(g)(1) states, “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control that provides reasonable assurance that the charges are accurate, allowable, and properly allocated…” Condition: Out of forty payroll transactions tested, we noted two instances where hourly employees did not have their timecard approved by their supervisor. We consider this condition to be an instance of noncompliance relating to the Allowable Costs/Cost Principles compliance requirement. Statistical sampling was not used in making sample selections. Cause and effect: Without proper review of hours worked, there may be portions of pay charged to a federal award where the employee did not work or did not work on the program for the related federal award. Questioned Costs: $2,159 Recommendation: We recommend that The Baby Fold reviews their policies and procedures to ensure all hourly employees have their timecards reviewed and approved by individuals who work closely with the individual and would be aware of the hours worked. Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.