FAC Explorer

Audit 48348

FY End
2022-06-30
Total Expended
$5.41M
Findings
16
Programs
14
Organization: Christopher House (IL)
Year: 2022 Accepted: 2023-01-09
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43689 2022-002 Significant Deficiency - L
43690 2022-002 Significant Deficiency - L
43691 2022-002 Significant Deficiency - L
43692 2022-002 Significant Deficiency - L
43693 2022-002 Significant Deficiency - L
43694 2022-002 Significant Deficiency - L
43695 2022-002 Significant Deficiency - L
43696 2022-002 Significant Deficiency - L
620131 2022-002 Significant Deficiency - L
620132 2022-002 Significant Deficiency - L
620133 2022-002 Significant Deficiency - L
620134 2022-002 Significant Deficiency - L
620135 2022-002 Significant Deficiency - L
620136 2022-002 Significant Deficiency - L
620137 2022-002 Significant Deficiency - L
620138 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Covid-19 - Education Stabilization Fund $705,100 - 0
10.558 Child and Adult Care Food Program $421,544 - 0
93.600 Head Start $376,622 Yes 1
84.010 Title I Grants to Local Educational Agencies $286,095 - 0
10.555 National School Lunch Program $283,327 - 0
21.019 Covid-19 - Coronavirus Relief Fund $192,203 - 0
93.600 Covid-19 - Head Start $126,102 Yes 1
93.558 Temporary Assistance for Needy Families $88,169 - 0
32.009 Covid-19 - Emergency Connectivity Fund Program $72,479 - 0
84.367 Improving Teacher Quality State Grants $20,999 - 0
93.667 Social Services Block Grant $13,745 - 0
84.424 Student Support and Academic Enrichment Program $6,070 - 0
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $4,400 - 0
84.031 Higher Education_institutional Aid $3,677 - 0

Contacts

Name Title Type
QA2JKUKNWUZ1 Allison Gierman Auditee
7739927544 Jennifer Culotta Auditor
No contacts on file

Notes to SEFA

Title: Noncash Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Christopher House (the Organization) under programs of the federal government for the year ended June 30, 2022. 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 (the 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, functional expenses, or cash flows of the Organization. Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement, except for expenditures related to ALN 21.019, Coronavirus Relief Fund (CRF). CRF does not apply the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, but rather applies the U.S. Department of Treasurys guidance and frequently asked questions as outlined in the Compliance Supplement. The pass through entity identifying numbers are presented where available.The Organization has elected to use the 10 percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. None of the federal awards were expended in the form of noncash assistance, including federal insurances.

Finding Details

Finding 2022-002
Assistance Listing Number, Federal Agency, and Program Name - 93.600, U.S. Department of Health and Human Services, Head Start Cluster Federal Award Identification Number and Year - 2021-2022 Pass-through Entity - Region V Office for Children and Families, City of Chicago Department of Family Support Services Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Organization is required to file form SF-429 Real Property Status Report and SF-429-A General Reporting annually when the Organization has real property with a federal interest. Condition - The SF-429 and SF-429-A reports were not filed for the year 2021. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The SF-429 and SF-429-A reports were not filed for the year 2021. Cause and Effect - The Organization experienced internal turnover in the finance department during the year, which was responsible for completing the annual report submission. As a result, the deadline for the reports was missed and the reports were not appropriately filed. Recommendation - Management should implement a process to ensure that more than one individual is responsible for monitoring report deadlines and aware of submission requirements for federal awards. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all required reports are filed. Management has subsequently submitted the 2021 reports to the federal agency.
Finding 2022-002
Assistance Listing Number, Federal Agency, and Program Name - 93.600, U.S. Department of Health and Human Services, Head Start Cluster Federal Award Identification Number and Year - 2021-2022 Pass-through Entity - Region V Office for Children and Families, City of Chicago Department of Family Support Services Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Organization is required to file form SF-429 Real Property Status Report and SF-429-A General Reporting annually when the Organization has real property with a federal interest. Condition - The SF-429 and SF-429-A reports were not filed for the year 2021. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The SF-429 and SF-429-A reports were not filed for the year 2021. Cause and Effect - The Organization experienced internal turnover in the finance department during the year, which was responsible for completing the annual report submission. As a result, the deadline for the reports was missed and the reports were not appropriately filed. Recommendation - Management should implement a process to ensure that more than one individual is responsible for monitoring report deadlines and aware of submission requirements for federal awards. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all required reports are filed. Management has subsequently submitted the 2021 reports to the federal agency.
Finding 2022-002
Assistance Listing Number, Federal Agency, and Program Name - 93.600, U.S. Department of Health and Human Services, Head Start Cluster Federal Award Identification Number and Year - 2021-2022 Pass-through Entity - Region V Office for Children and Families, City of Chicago Department of Family Support Services Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Organization is required to file form SF-429 Real Property Status Report and SF-429-A General Reporting annually when the Organization has real property with a federal interest. Condition - The SF-429 and SF-429-A reports were not filed for the year 2021. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The SF-429 and SF-429-A reports were not filed for the year 2021. Cause and Effect - The Organization experienced internal turnover in the finance department during the year, which was responsible for completing the annual report submission. As a result, the deadline for the reports was missed and the reports were not appropriately filed. Recommendation - Management should implement a process to ensure that more than one individual is responsible for monitoring report deadlines and aware of submission requirements for federal awards. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all required reports are filed. Management has subsequently submitted the 2021 reports to the federal agency.
Finding 2022-002
Assistance Listing Number, Federal Agency, and Program Name - 93.600, U.S. Department of Health and Human Services, Head Start Cluster Federal Award Identification Number and Year - 2021-2022 Pass-through Entity - Region V Office for Children and Families, City of Chicago Department of Family Support Services Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Organization is required to file form SF-429 Real Property Status Report and SF-429-A General Reporting annually when the Organization has real property with a federal interest. Condition - The SF-429 and SF-429-A reports were not filed for the year 2021. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The SF-429 and SF-429-A reports were not filed for the year 2021. Cause and Effect - The Organization experienced internal turnover in the finance department during the year, which was responsible for completing the annual report submission. As a result, the deadline for the reports was missed and the reports were not appropriately filed. Recommendation - Management should implement a process to ensure that more than one individual is responsible for monitoring report deadlines and aware of submission requirements for federal awards. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all required reports are filed. Management has subsequently submitted the 2021 reports to the federal agency.
Finding 2022-002
Assistance Listing Number, Federal Agency, and Program Name - 93.600, U.S. Department of Health and Human Services, Head Start Cluster Federal Award Identification Number and Year - 2021-2022 Pass-through Entity - Region V Office for Children and Families, City of Chicago Department of Family Support Services Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Organization is required to file form SF-429 Real Property Status Report and SF-429-A General Reporting annually when the Organization has real property with a federal interest. Condition - The SF-429 and SF-429-A reports were not filed for the year 2021. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The SF-429 and SF-429-A reports were not filed for the year 2021. Cause and Effect - The Organization experienced internal turnover in the finance department during the year, which was responsible for completing the annual report submission. As a result, the deadline for the reports was missed and the reports were not appropriately filed. Recommendation - Management should implement a process to ensure that more than one individual is responsible for monitoring report deadlines and aware of submission requirements for federal awards. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all required reports are filed. Management has subsequently submitted the 2021 reports to the federal agency.
Finding 2022-002
Assistance Listing Number, Federal Agency, and Program Name - 93.600, U.S. Department of Health and Human Services, Head Start Cluster Federal Award Identification Number and Year - 2021-2022 Pass-through Entity - Region V Office for Children and Families, City of Chicago Department of Family Support Services Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Organization is required to file form SF-429 Real Property Status Report and SF-429-A General Reporting annually when the Organization has real property with a federal interest. Condition - The SF-429 and SF-429-A reports were not filed for the year 2021. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The SF-429 and SF-429-A reports were not filed for the year 2021. Cause and Effect - The Organization experienced internal turnover in the finance department during the year, which was responsible for completing the annual report submission. As a result, the deadline for the reports was missed and the reports were not appropriately filed. Recommendation - Management should implement a process to ensure that more than one individual is responsible for monitoring report deadlines and aware of submission requirements for federal awards. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all required reports are filed. Management has subsequently submitted the 2021 reports to the federal agency.
Finding 2022-002
Assistance Listing Number, Federal Agency, and Program Name - 93.600, U.S. Department of Health and Human Services, Head Start Cluster Federal Award Identification Number and Year - 2021-2022 Pass-through Entity - Region V Office for Children and Families, City of Chicago Department of Family Support Services Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Organization is required to file form SF-429 Real Property Status Report and SF-429-A General Reporting annually when the Organization has real property with a federal interest. Condition - The SF-429 and SF-429-A reports were not filed for the year 2021. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The SF-429 and SF-429-A reports were not filed for the year 2021. Cause and Effect - The Organization experienced internal turnover in the finance department during the year, which was responsible for completing the annual report submission. As a result, the deadline for the reports was missed and the reports were not appropriately filed. Recommendation - Management should implement a process to ensure that more than one individual is responsible for monitoring report deadlines and aware of submission requirements for federal awards. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all required reports are filed. Management has subsequently submitted the 2021 reports to the federal agency.
Finding 2022-002
Assistance Listing Number, Federal Agency, and Program Name - 93.600, U.S. Department of Health and Human Services, Head Start Cluster Federal Award Identification Number and Year - 2021-2022 Pass-through Entity - Region V Office for Children and Families, City of Chicago Department of Family Support Services Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Organization is required to file form SF-429 Real Property Status Report and SF-429-A General Reporting annually when the Organization has real property with a federal interest. Condition - The SF-429 and SF-429-A reports were not filed for the year 2021. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The SF-429 and SF-429-A reports were not filed for the year 2021. Cause and Effect - The Organization experienced internal turnover in the finance department during the year, which was responsible for completing the annual report submission. As a result, the deadline for the reports was missed and the reports were not appropriately filed. Recommendation - Management should implement a process to ensure that more than one individual is responsible for monitoring report deadlines and aware of submission requirements for federal awards. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all required reports are filed. Management has subsequently submitted the 2021 reports to the federal agency.
Finding 2022-002
Assistance Listing Number, Federal Agency, and Program Name - 93.600, U.S. Department of Health and Human Services, Head Start Cluster Federal Award Identification Number and Year - 2021-2022 Pass-through Entity - Region V Office for Children and Families, City of Chicago Department of Family Support Services Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Organization is required to file form SF-429 Real Property Status Report and SF-429-A General Reporting annually when the Organization has real property with a federal interest. Condition - The SF-429 and SF-429-A reports were not filed for the year 2021. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The SF-429 and SF-429-A reports were not filed for the year 2021. Cause and Effect - The Organization experienced internal turnover in the finance department during the year, which was responsible for completing the annual report submission. As a result, the deadline for the reports was missed and the reports were not appropriately filed. Recommendation - Management should implement a process to ensure that more than one individual is responsible for monitoring report deadlines and aware of submission requirements for federal awards. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all required reports are filed. Management has subsequently submitted the 2021 reports to the federal agency.
Finding 2022-002
Assistance Listing Number, Federal Agency, and Program Name - 93.600, U.S. Department of Health and Human Services, Head Start Cluster Federal Award Identification Number and Year - 2021-2022 Pass-through Entity - Region V Office for Children and Families, City of Chicago Department of Family Support Services Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Organization is required to file form SF-429 Real Property Status Report and SF-429-A General Reporting annually when the Organization has real property with a federal interest. Condition - The SF-429 and SF-429-A reports were not filed for the year 2021. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The SF-429 and SF-429-A reports were not filed for the year 2021. Cause and Effect - The Organization experienced internal turnover in the finance department during the year, which was responsible for completing the annual report submission. As a result, the deadline for the reports was missed and the reports were not appropriately filed. Recommendation - Management should implement a process to ensure that more than one individual is responsible for monitoring report deadlines and aware of submission requirements for federal awards. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all required reports are filed. Management has subsequently submitted the 2021 reports to the federal agency.
Finding 2022-002
Assistance Listing Number, Federal Agency, and Program Name - 93.600, U.S. Department of Health and Human Services, Head Start Cluster Federal Award Identification Number and Year - 2021-2022 Pass-through Entity - Region V Office for Children and Families, City of Chicago Department of Family Support Services Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Organization is required to file form SF-429 Real Property Status Report and SF-429-A General Reporting annually when the Organization has real property with a federal interest. Condition - The SF-429 and SF-429-A reports were not filed for the year 2021. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The SF-429 and SF-429-A reports were not filed for the year 2021. Cause and Effect - The Organization experienced internal turnover in the finance department during the year, which was responsible for completing the annual report submission. As a result, the deadline for the reports was missed and the reports were not appropriately filed. Recommendation - Management should implement a process to ensure that more than one individual is responsible for monitoring report deadlines and aware of submission requirements for federal awards. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all required reports are filed. Management has subsequently submitted the 2021 reports to the federal agency.
Finding 2022-002
Assistance Listing Number, Federal Agency, and Program Name - 93.600, U.S. Department of Health and Human Services, Head Start Cluster Federal Award Identification Number and Year - 2021-2022 Pass-through Entity - Region V Office for Children and Families, City of Chicago Department of Family Support Services Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Organization is required to file form SF-429 Real Property Status Report and SF-429-A General Reporting annually when the Organization has real property with a federal interest. Condition - The SF-429 and SF-429-A reports were not filed for the year 2021. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The SF-429 and SF-429-A reports were not filed for the year 2021. Cause and Effect - The Organization experienced internal turnover in the finance department during the year, which was responsible for completing the annual report submission. As a result, the deadline for the reports was missed and the reports were not appropriately filed. Recommendation - Management should implement a process to ensure that more than one individual is responsible for monitoring report deadlines and aware of submission requirements for federal awards. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all required reports are filed. Management has subsequently submitted the 2021 reports to the federal agency.
Finding 2022-002
Assistance Listing Number, Federal Agency, and Program Name - 93.600, U.S. Department of Health and Human Services, Head Start Cluster Federal Award Identification Number and Year - 2021-2022 Pass-through Entity - Region V Office for Children and Families, City of Chicago Department of Family Support Services Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Organization is required to file form SF-429 Real Property Status Report and SF-429-A General Reporting annually when the Organization has real property with a federal interest. Condition - The SF-429 and SF-429-A reports were not filed for the year 2021. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The SF-429 and SF-429-A reports were not filed for the year 2021. Cause and Effect - The Organization experienced internal turnover in the finance department during the year, which was responsible for completing the annual report submission. As a result, the deadline for the reports was missed and the reports were not appropriately filed. Recommendation - Management should implement a process to ensure that more than one individual is responsible for monitoring report deadlines and aware of submission requirements for federal awards. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all required reports are filed. Management has subsequently submitted the 2021 reports to the federal agency.
Finding 2022-002
Assistance Listing Number, Federal Agency, and Program Name - 93.600, U.S. Department of Health and Human Services, Head Start Cluster Federal Award Identification Number and Year - 2021-2022 Pass-through Entity - Region V Office for Children and Families, City of Chicago Department of Family Support Services Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Organization is required to file form SF-429 Real Property Status Report and SF-429-A General Reporting annually when the Organization has real property with a federal interest. Condition - The SF-429 and SF-429-A reports were not filed for the year 2021. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The SF-429 and SF-429-A reports were not filed for the year 2021. Cause and Effect - The Organization experienced internal turnover in the finance department during the year, which was responsible for completing the annual report submission. As a result, the deadline for the reports was missed and the reports were not appropriately filed. Recommendation - Management should implement a process to ensure that more than one individual is responsible for monitoring report deadlines and aware of submission requirements for federal awards. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all required reports are filed. Management has subsequently submitted the 2021 reports to the federal agency.
Finding 2022-002
Assistance Listing Number, Federal Agency, and Program Name - 93.600, U.S. Department of Health and Human Services, Head Start Cluster Federal Award Identification Number and Year - 2021-2022 Pass-through Entity - Region V Office for Children and Families, City of Chicago Department of Family Support Services Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Organization is required to file form SF-429 Real Property Status Report and SF-429-A General Reporting annually when the Organization has real property with a federal interest. Condition - The SF-429 and SF-429-A reports were not filed for the year 2021. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The SF-429 and SF-429-A reports were not filed for the year 2021. Cause and Effect - The Organization experienced internal turnover in the finance department during the year, which was responsible for completing the annual report submission. As a result, the deadline for the reports was missed and the reports were not appropriately filed. Recommendation - Management should implement a process to ensure that more than one individual is responsible for monitoring report deadlines and aware of submission requirements for federal awards. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all required reports are filed. Management has subsequently submitted the 2021 reports to the federal agency.
Finding 2022-002
Assistance Listing Number, Federal Agency, and Program Name - 93.600, U.S. Department of Health and Human Services, Head Start Cluster Federal Award Identification Number and Year - 2021-2022 Pass-through Entity - Region V Office for Children and Families, City of Chicago Department of Family Support Services Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Organization is required to file form SF-429 Real Property Status Report and SF-429-A General Reporting annually when the Organization has real property with a federal interest. Condition - The SF-429 and SF-429-A reports were not filed for the year 2021. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The SF-429 and SF-429-A reports were not filed for the year 2021. Cause and Effect - The Organization experienced internal turnover in the finance department during the year, which was responsible for completing the annual report submission. As a result, the deadline for the reports was missed and the reports were not appropriately filed. Recommendation - Management should implement a process to ensure that more than one individual is responsible for monitoring report deadlines and aware of submission requirements for federal awards. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the recommendation and will designate two individuals to monitor federal award reporting deadlines and submission requirements to ensure all required reports are filed. Management has subsequently submitted the 2021 reports to the federal agency.