FAC Explorer

Audit 47600

FY End
2022-06-30
Total Expended
$23.46M
Findings
2
Programs
11
Organization: Chicago Commons Association (IL)
Year: 2022 Accepted: 2023-02-26
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43857 2022-001 Significant Deficiency - L
620299 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.600 Early Head Start $1.49M Yes 0
10.558 Child and Adult Care Food Program $404,661 - 0
93.600 Head Start $372,678 Yes 0
93.600 Covid-19 Head Start Cares Act $230,345 Yes 0
93.600 Early Head Start Expansion $204,664 Yes 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $123,825 - 0
93.600 Covid-19 Early Head Start $88,296 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $72,777 - 0
93.600 Covid-19 Early Head Start Expansion $49,281 Yes 0
10.555 National School Lunch Program $21,997 - 0
14.218 Community Development Block Grants/entitlement Grants $7,920 - 0

Contacts

Name Title Type
YRC9VW9NRN17 Dana Thomas Auditee
7737497225 William O'Brien 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. There were no federal awards expended for non-cash assistance, insurance or any loans or loan guarantees outstanding at year-end. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Chicago Commons Association (Commons) under programs of the federal government for the year ended June 30, 2022. 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 Commons, it is not intended to and does not present the financial position, changes in net assets or cash flows of Commons.

Finding Details

Finding 2022-001
Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: N/A ? Direct Award Program Name: Head Start Cluster Assistance Listing Number: 93.600 Award Numbers: 05CH01206501 (7/1/2021 ? 6/30/2026) Category of Finding: Reporting Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), as codified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward obligation was made. Condition/Context: During our testing of the reporting compliance requirement related to the Head Start Cluster, it was determined that FFATA reporting to FSRS was not done for the subrecipients tested. See Schedule of Findings and Questioned Cost for chart/table Cause: Chicago Commons' internal controls failed to detect that FFATA reporting had not been performed. Effect: Failure to submit the required FFATA reports by the end of the month following an award given to a subrecipient results in noncompliance with 2 CFR Part 170 and could impact future funding. Questioned costs: None Repeat finding: No Recommendation: Chicago Commons should evaluate each award for applicability of FFATA reporting and develop processes and internal controls to ensure proper submission of reports by the end of the month following an award given to a subrecipient. Management?s response: Management agrees with this finding. Please see corrective action plan.
Finding 2022-001
Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: N/A ? Direct Award Program Name: Head Start Cluster Assistance Listing Number: 93.600 Award Numbers: 05CH01206501 (7/1/2021 ? 6/30/2026) Category of Finding: Reporting Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), as codified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward obligation was made. Condition/Context: During our testing of the reporting compliance requirement related to the Head Start Cluster, it was determined that FFATA reporting to FSRS was not done for the subrecipients tested. See Schedule of Findings and Questioned Cost for chart/table Cause: Chicago Commons' internal controls failed to detect that FFATA reporting had not been performed. Effect: Failure to submit the required FFATA reports by the end of the month following an award given to a subrecipient results in noncompliance with 2 CFR Part 170 and could impact future funding. Questioned costs: None Repeat finding: No Recommendation: Chicago Commons should evaluate each award for applicability of FFATA reporting and develop processes and internal controls to ensure proper submission of reports by the end of the month following an award given to a subrecipient. Management?s response: Management agrees with this finding. Please see corrective action plan.