FAC Explorer

Audit 382994

FY End
2025-06-30
Total Expended
$3.12M
Findings
2
Programs
8
Organization: Centers for New Horizons, Inc. (IL)
Year: 2025 Accepted: 2026-01-21
Auditor: PORTE BROWN LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1169836 2025-002 Material Weakness Yes B
1169837 2025-002 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
93.600 HEAD START $1.29M Yes 0
14.881 MOVING TO WORK DEMONSTRATION PROGRAM $239,665 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $178,450 Yes 1
10.558 CHILD AND ADULT CARE FOOD PROGRAM $104,390 Yes 0
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $79,296 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $46,426 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $45,174 Yes 0
93.137 CHILDHOOD LEAD POISONING PREVENTION PROJECTS_STATE AND LOCAL CHILDHOOD LEAD POISONING PREVENTION AND SURVEILLANCE OF BLOOD LEAD LEVELS IN CHILDREN $11,500 Yes 0

Contacts

Name Title Type
WG43LJY791J9 Lakisha McFadden Auditee
7733735700 Megan Angle Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Centers for New Horizons (the “Organization”) under programs of the federal government for the year ended June 30, 2025. 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.
The Organization provided no amounts to subrecipients from the federal awards listed.
The Organization had no non-cash assistance, federal insurance, or loan guarantees to be disclosed as required by the Uniform Guidance.
There were no loans outstanding at June 30, 2025 related to the federal awards listed.
The Organization has not received any property and equipment to be disclosed as required by Uniform Guidance.

Finding Details

Finding 2025-002
Criteria: 2 CFR 200.405 maintains that costs which are allocable to more than one program be allocated based on the proportional benefit or as determined on any reasonable basis. Condition: Cost allocations for salaries and related expenses allocated across program activities were not supported by allocated amounts in time sheets. Cause: Due to the transition of staff and accounting systems throughout the year, the Organization had inconsistent reconciliations of employee payroll to the vouchers submitted for awards. Context: Cost allocations for salaries and related expenses allocated across program activities were not supported by allocated amounts in time sheets. Questioned Costs: None. Effect: Because the reconciliation process in place was not consistently followed to agree employee payroll reports to cost allocations, it is possible that an employee's time may be inappropriately allocated amongst functional activities, including federal award programs. Recommendation: Procedures should be consistently applied requiring the reconciliation of submitted payroll reports to the employees' actual costs allocated and charged to federal and other programs. View of Responsible Officials: The Organization agrees with the finding, see corrective action plan.