FAC Explorer

Audit 390168

FY End
2025-06-30
Total Expended
$32.73M
Findings
1
Programs
8
Organization: Easter Seals Metropolitan Chicago INC (IL)
Year: 2025 Accepted: 2026-03-03
Auditor: BDO USA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1176347 2025-001 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
93.600 HEAD START $31.73M Yes 1
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $276,448 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $140,895 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $86,927 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $70,826 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $19,286 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $18,004 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $4,451 Yes 0

Contacts

Name Title Type
UXEXLHVYPYG6 Ursula Mardyla Auditee
3122781804 Jevon Knowles Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Easter Seals Metropolitan Chicago, Inc. and Affiliate (collectively, the Agency) 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 Agency, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of the Agency.
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.
The Agency has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
U.S. Department of Agriculture passed through Illinois State Board of Education National School Lunch Program Commodities 10.555 total in-kind contributions $19,286.

Finding Details

Finding 2025-001
Auditors noted that two charges for parking lot rentals included a calculation of indirect costs. As these are rental costs, they should have been excluded from MTDC and the calculation of indirect costs. They recalculated indirect costs on the population of direct costs totaling $28,894,842 and found two exceptions as noted in the condition, resulting in known questioned costs of $338.