FAC Explorer

Audit 361769

FY End
2024-06-30
Total Expended
$1.18M
Findings
2
Programs
5
Organization: Chicago Association for Retarded Citizens (IL)
Year: 2024 Accepted: 2025-07-09
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
570846 2024-001 Significant Deficiency - L
1147288 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.667 Social Services Block Grant $338,955 Yes 1
93.958 Block Grants for Community Mental Health Services $289,215 - 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $191,813 - 0
45.025 Promotion of the Arts Partnership Agreements $4,900 - 0
14.218 Community Development Block Grants/entitlement Grants $4,800 - 0

Contacts

Name Title Type
P4SMKDME8335 Dennis James Auditee
3125064807 Craig Wories Auditor
No contacts on file

Notes to SEFA

Title: Note 1. 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: Y Rate Explanation: Envision Unlimited has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Envision Unlimited 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 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 Envision Unlimited, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Envision Unlimited. There were no federal awards expended for non-cash assistance, insurance or any loans or loan guarantees outstanding at year-end, related to expenditures of federal awards.
Title: Note 2. Summary of Significant Accounting Policies 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: Y Rate Explanation: Envision Unlimited has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 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.
Title: Note 3. Indirect Cost Rate 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: Y Rate Explanation: Envision Unlimited has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Envision Unlimited has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Finding 2024-001: Data Collection Form Filing Federal Grantor U.S. Department of Health and Human Services Pass-Through Grantor Illinois Department of Human Services Federal Assistance Listing Number ALN: 93.667 Program Title Social Services Block Grant Contract Number FCSCJ00302 Award Year 2023-2024 Criteria 2 CFR 200.512(a) The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The data collection form for the year ended June 30, 2024, will be filed after the March 31, 2025, deadline, making it a late submission. Cause and Effect The Single Audit was not completed as of the submission deadline. Late filing will result in the Agency not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2025. Questioned Costs: None identified. Context: None Repeat Finding: No. Recommendation: We recommend that Envision Unlimited to implement processes and controls to allow for a more timely audit. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding 2024-001
Finding 2024-001: Data Collection Form Filing Federal Grantor U.S. Department of Health and Human Services Pass-Through Grantor Illinois Department of Human Services Federal Assistance Listing Number ALN: 93.667 Program Title Social Services Block Grant Contract Number FCSCJ00302 Award Year 2023-2024 Criteria 2 CFR 200.512(a) The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The data collection form for the year ended June 30, 2024, will be filed after the March 31, 2025, deadline, making it a late submission. Cause and Effect The Single Audit was not completed as of the submission deadline. Late filing will result in the Agency not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2025. Questioned Costs: None identified. Context: None Repeat Finding: No. Recommendation: We recommend that Envision Unlimited to implement processes and controls to allow for a more timely audit. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.