FAC Explorer

Audit 362474

FY End
2024-12-31
Total Expended
$15.85M
Findings
14
Programs
8
Organization: Housing Forward (IL)
Year: 2024 Accepted: 2025-07-17
Auditor: Porte Brown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
571508 2024-002 Significant Deficiency - I
571509 2024-002 Significant Deficiency - I
571510 2024-002 Significant Deficiency - I
571511 2024-002 Significant Deficiency - I
571512 2024-002 Significant Deficiency - I
571513 2024-002 Significant Deficiency - I
571514 2024-002 Significant Deficiency - I
1147950 2024-002 Significant Deficiency - I
1147951 2024-002 Significant Deficiency - I
1147952 2024-002 Significant Deficiency - I
1147953 2024-002 Significant Deficiency - I
1147954 2024-002 Significant Deficiency - I
1147955 2024-002 Significant Deficiency - I
1147956 2024-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
14.239 Home Investment Partnerships Program $995,432 - 0
64.024 Va Homeless Providers Grant and Per Diem Program $423,132 Yes 0
14.267 Continuum of Care Program $138,785 - 0
14.276 Youth Homelessness Demonstration Program $85,019 - 0
14.218 Community Development Block Grants/entitlement Grants $74,929 - 0
14.231 Emergency Solutions Grant Program $74,845 - 0
97.024 Emergency Food and Shelter National Board Program $40,703 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $8,957 Yes 1

Contacts

Name Title Type
K2B3TGP3EG77 Misti Faust Auditee
7083381724 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. 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: 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 837,922 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. In 2023, a loan of $6,464,535 was received through Cook County to purchase a fixed emergency shelter. The note requires no monthly principal or interest payments, and the debt will be fully forgiven in November 2055 provided that the Organization does not sell or transfer the property, alter its use, as defined in the agreement, or fail to comply with the covenants, conditions and provisions contained in the mortgage during the term. In 2023, a zero-interest loan of $995,432 was received through Cook County to purchase a fixed emergency shelter which matures April 2054. The note requires annual principal payments in the amount of $9,500, only to the extent of the Organization has available cash flow after its payment of the debt service payments to the IHDA loan. The note is collateralized by a junior mortgage on the property and assignment of rents and leases.
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 2024-002
Criteria: 2 CFR sections 200.212 and 200.318(h); 48 CFR section 52.209-6 outlines that the non-Federal entity must verify that the agency in which it is entering into a contract is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Organization did not retain the documentation of verification of vendors not suppressed or debarred prior to entering into a contract with the vendor. Cause: The Organization does not have a procurement policy that contains the necessary provisions stated above. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2024-002
Criteria: 2 CFR sections 200.212 and 200.318(h); 48 CFR section 52.209-6 outlines that the non-Federal entity must verify that the agency in which it is entering into a contract is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Organization did not retain the documentation of verification of vendors not suppressed or debarred prior to entering into a contract with the vendor. Cause: The Organization does not have a procurement policy that contains the necessary provisions stated above. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2024-002
Criteria: 2 CFR sections 200.212 and 200.318(h); 48 CFR section 52.209-6 outlines that the non-Federal entity must verify that the agency in which it is entering into a contract is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Organization did not retain the documentation of verification of vendors not suppressed or debarred prior to entering into a contract with the vendor. Cause: The Organization does not have a procurement policy that contains the necessary provisions stated above. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2024-002
Criteria: 2 CFR sections 200.212 and 200.318(h); 48 CFR section 52.209-6 outlines that the non-Federal entity must verify that the agency in which it is entering into a contract is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Organization did not retain the documentation of verification of vendors not suppressed or debarred prior to entering into a contract with the vendor. Cause: The Organization does not have a procurement policy that contains the necessary provisions stated above. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2024-002
Criteria: 2 CFR sections 200.212 and 200.318(h); 48 CFR section 52.209-6 outlines that the non-Federal entity must verify that the agency in which it is entering into a contract is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Organization did not retain the documentation of verification of vendors not suppressed or debarred prior to entering into a contract with the vendor. Cause: The Organization does not have a procurement policy that contains the necessary provisions stated above. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2024-002
Criteria: 2 CFR sections 200.212 and 200.318(h); 48 CFR section 52.209-6 outlines that the non-Federal entity must verify that the agency in which it is entering into a contract is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Organization did not retain the documentation of verification of vendors not suppressed or debarred prior to entering into a contract with the vendor. Cause: The Organization does not have a procurement policy that contains the necessary provisions stated above. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2024-002
Criteria: 2 CFR sections 200.212 and 200.318(h); 48 CFR section 52.209-6 outlines that the non-Federal entity must verify that the agency in which it is entering into a contract is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Organization did not retain the documentation of verification of vendors not suppressed or debarred prior to entering into a contract with the vendor. Cause: The Organization does not have a procurement policy that contains the necessary provisions stated above. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2024-002
Criteria: 2 CFR sections 200.212 and 200.318(h); 48 CFR section 52.209-6 outlines that the non-Federal entity must verify that the agency in which it is entering into a contract is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Organization did not retain the documentation of verification of vendors not suppressed or debarred prior to entering into a contract with the vendor. Cause: The Organization does not have a procurement policy that contains the necessary provisions stated above. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2024-002
Criteria: 2 CFR sections 200.212 and 200.318(h); 48 CFR section 52.209-6 outlines that the non-Federal entity must verify that the agency in which it is entering into a contract is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Organization did not retain the documentation of verification of vendors not suppressed or debarred prior to entering into a contract with the vendor. Cause: The Organization does not have a procurement policy that contains the necessary provisions stated above. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2024-002
Criteria: 2 CFR sections 200.212 and 200.318(h); 48 CFR section 52.209-6 outlines that the non-Federal entity must verify that the agency in which it is entering into a contract is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Organization did not retain the documentation of verification of vendors not suppressed or debarred prior to entering into a contract with the vendor. Cause: The Organization does not have a procurement policy that contains the necessary provisions stated above. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2024-002
Criteria: 2 CFR sections 200.212 and 200.318(h); 48 CFR section 52.209-6 outlines that the non-Federal entity must verify that the agency in which it is entering into a contract is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Organization did not retain the documentation of verification of vendors not suppressed or debarred prior to entering into a contract with the vendor. Cause: The Organization does not have a procurement policy that contains the necessary provisions stated above. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2024-002
Criteria: 2 CFR sections 200.212 and 200.318(h); 48 CFR section 52.209-6 outlines that the non-Federal entity must verify that the agency in which it is entering into a contract is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Organization did not retain the documentation of verification of vendors not suppressed or debarred prior to entering into a contract with the vendor. Cause: The Organization does not have a procurement policy that contains the necessary provisions stated above. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2024-002
Criteria: 2 CFR sections 200.212 and 200.318(h); 48 CFR section 52.209-6 outlines that the non-Federal entity must verify that the agency in which it is entering into a contract is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Organization did not retain the documentation of verification of vendors not suppressed or debarred prior to entering into a contract with the vendor. Cause: The Organization does not have a procurement policy that contains the necessary provisions stated above. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.
Finding 2024-002
Criteria: 2 CFR sections 200.212 and 200.318(h); 48 CFR section 52.209-6 outlines that the non-Federal entity must verify that the agency in which it is entering into a contract is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Organization did not retain the documentation of verification of vendors not suppressed or debarred prior to entering into a contract with the vendor. Cause: The Organization does not have a procurement policy that contains the necessary provisions stated above. Effect: Despite having a written procurement policy, if the Organization does not maintain sufficient documentation of procurement evaluations and decisions, the Organization's procurement practices will not comply with the Uniform Guidance. Recommendation: The Organization should retain formal documentation with regard to its procurement decisions. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.