FAC Explorer

Audit 396395

FY End
2025-06-30
Total Expended
$985,919
Findings
1
Programs
8
Organization: La Rabida Children's Hospital (IL)
Year: 2025 Accepted: 2026-03-30
Auditor: RSM US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1204634 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $383,128 Yes 1
16.575 CRIME VICTIM ASSISTANCE $227,534 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $193,923 Yes 0
93.669 CHILD ABUSE AND NEGLECT STATE GRANTS $89,827 Yes 0
16.758 IMPROVING THE INVESTIGATION AND PROSECUTION OF CHILD ABUSE AND THE REGIONAL AND LOCAL CHILDREN'S ADVOCACY CENTERS $46,858 Yes 0
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $10,953 Yes 0
93.643 CHILDREN'S JUSTICE GRANTS TO STATES $2,202 Yes 0
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $2,000 Yes 0

Contacts

Name Title Type
DMJJXDTS57C7 Anthony McWhorter Auditee
7732565925 Brian Kirkendall Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of La Rabida Children’s Hospital (the Hospital) under programs of the federal government for the year ended June 30, 2025. The information in the 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 Hospital, it is not intended to, and does not, present the financial position, changes in net assets, functional expenses or cash flows of the Hospital.
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. Pass-through entity identifying numbers are presented where available.
The Hospital has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Of the federal expenditures presented in the Schedule, the Hospital did not provide any amounts to subrecipients.
The Hospital did not receive any non-cash assistance during the year ended June 30, 2025. There were no federal awards expended for insurance or any loans or loan guarantees outstanding as of June 30, 2025.

Finding Details

Finding 2025-001
Finding 2025-001—Reporting Federal Program: Substance Abuse and Mental Health Services Projects of Regional and National Significance ALN: 93.243 Federal Awarding Agency: U.S. Department of Health and Human Services Federal Award Identification Number: 5H79SM084857-04 Criteria: Uniform Guidance and the applicable grant agreement require non-Federal entities to submit required financial reports, including the Federal Financial Report (FFR), in accordance with the frequency and due dates specified in the award terms. Per the grant agreement, financial reports are required to be submitted no later than 90 days after the end of each budget period. Condition: For the budget period ended September 30, 2025, the FFR was required to be submitted by December 28, 2025; however, the Hospital did not submit the FFR until January 7, 2026, which was after the required due date. Cause: The Hospital did not finalize the FFR until after the report due date and subsequently experienced technical issues related to access within the federal reporting portal, which delayed submission of the final, signed report. Effect or Potential Effect: Failure to timely submit required financial reports may result in delayed reimbursement, increased federal oversight, or other enforcement actions by the federal awarding agency. Questioned Costs: None Recommendation: The Hospital should enhance controls over federal reporting deadlines to ensure required reports are prepared, reviewed and submitted timely in accordance with grant requirements. Views of Responsible Officials and Planned Corrective Action: Management acknowledged the late submission of the FFR and indicated that corrective actions will be implemented to ensure reports are prepared in advance of due dates and to address system access issues timely to ensure future reports are submitted in accordance with federal requirements. Repeat Finding: No