FAC Explorer

Audit 53432

FY End
2022-12-31
Total Expended
$8.33M
Findings
4
Programs
13
Organization: Young Men's Christian Association of Chicago (IL)
Year: 2022 Accepted: 2023-07-24
Auditor: Deloitte & Touche LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46852 2022-001 - - L
46853 2022-001 - - L
623294 2022-001 - - L
623295 2022-001 - - L

Programs

ALN Program Spent Major Findings
21.019 Coronavirus Relief Fund $1.01M - 0
84.287 Twenty-First Century Community Learning Centers $546,944 Yes 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $333,711 - 0
16.575 Crime Victim Assistance Grant $225,497 - 0
93.575 Child Care and Development Block Grant $172,920 - 0
93.268 Health Resources and Services Administraton -Immunization Cooperative Agreements $169,866 Yes 1
93.558 Temporary Assistance for Needy Families $157,348 - 0
10.558 Child and Adult Care Food Program $92,731 - 0
10.555 Summer Food Service Program $84,643 - 0
93.600 Head Start $39,893 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $30,587 - 0
16.540 Juvenile Justice Serving Program $8,990 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $8,362 - 0

Contacts

Name Title Type
JBSKMVLHJQJ5 Jenny C. Ferrer Auditee
3129321320 Kathleen Candella Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Association for the year ended December 31, 2022 and is presented on the accrual basis of accounting. 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). The Association did elect to use the 10% de minimus indirect cost rate as allowed under Uniform Guidance. For purposes of the Schedule, federal programs are presented by the federal government Assistance Listing Number (ALN) and, where applicable, the major subdivision within the agency. Passthrough programs are presented by each passthrough organization that granted federal funds to the Association. The Schedule should be read in conjunction with the financial statements of the Association. Because the Schedule presents only a selected portion of the transactions of the Association, it is not intended to, and does not, present the financial position, activities, or cash flows of the Association. De Minimis Rate Used: Y Rate Explanation: The Association did elect to use to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance The Association did not pass any federal awards through to subrecipients for the year ended December 31, 2022.
Title: NONCASH FEDERAL AWARDS AND FEDERAL INSURANCE Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Association for the year ended December 31, 2022 and is presented on the accrual basis of accounting. 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). The Association did elect to use the 10% de minimus indirect cost rate as allowed under Uniform Guidance. For purposes of the Schedule, federal programs are presented by the federal government Assistance Listing Number (ALN) and, where applicable, the major subdivision within the agency. Passthrough programs are presented by each passthrough organization that granted federal funds to the Association. The Schedule should be read in conjunction with the financial statements of the Association. Because the Schedule presents only a selected portion of the transactions of the Association, it is not intended to, and does not, present the financial position, activities, or cash flows of the Association. De Minimis Rate Used: Y Rate Explanation: The Association did elect to use to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance No federal awards were expended in the form of noncash awards, insurance, or loans/guarantees. In 2022, the Association received approximately $0 in noncash assistance.

Finding Details

Finding 2022-001
Finding 2022?]001.Compliance Finding .Immunization Cooperative Agreements.Reporting ALN #93.268.Immunization Cooperative Agreements .Passed through the Illinois Department of Public Health (IDPH) Criteria.Financial Reports are required by the Immunization Cooperative Program to be submitted by the last business day of the month following the end of each quarter for review and financial assessment. IDPH has enhanced this requirement to a monthly reporting frequency. Monthly financial reports are required to be submitted 15 days following the month end. Condition/Context.There are two grant awards associated with the Immunization Cooperative program for FY22: 28180717J and 28180718J, which are separated based on region funded. During the testing of the reporting compliance requirement for these awards, 18 reports of the 18 reports that were selected were submitted after the due date. Cause.During 2022 we noted there was a delay in instructions provided and the Association's access to the Grant Administration system. Further, we noted changes in personnel in the grant reporting department during reporting periods. Effect.Failure to meet report submission deadlines could potentially constitute an event of noncompliance with the award contract, which may result in the early termination of the grant award, non?]reimbursement of grant funding, or cessation of future funding. Repeat Finding.No. Questioned Cost.None Recommendations.Management should ensure that they have a mechanism for tracking the reporting requirements and due dates of all grants, including first year grants so that reports are submitted timely to the grantor Views of Responsible Officials -See Corrective Action Plan
Finding 2022-001
Finding 2022?]001.Compliance Finding .Immunization Cooperative Agreements.Reporting ALN #93.268.Immunization Cooperative Agreements .Passed through the Illinois Department of Public Health (IDPH) Criteria.Financial Reports are required by the Immunization Cooperative Program to be submitted by the last business day of the month following the end of each quarter for review and financial assessment. IDPH has enhanced this requirement to a monthly reporting frequency. Monthly financial reports are required to be submitted 15 days following the month end. Condition/Context.There are two grant awards associated with the Immunization Cooperative program for FY22: 28180717J and 28180718J, which are separated based on region funded. During the testing of the reporting compliance requirement for these awards, 18 reports of the 18 reports that were selected were submitted after the due date. Cause.During 2022 we noted there was a delay in instructions provided and the Association's access to the Grant Administration system. Further, we noted changes in personnel in the grant reporting department during reporting periods. Effect.Failure to meet report submission deadlines could potentially constitute an event of noncompliance with the award contract, which may result in the early termination of the grant award, non?]reimbursement of grant funding, or cessation of future funding. Repeat Finding.No. Questioned Cost.None Recommendations.Management should ensure that they have a mechanism for tracking the reporting requirements and due dates of all grants, including first year grants so that reports are submitted timely to the grantor Views of Responsible Officials -See Corrective Action Plan
Finding 2022-001
Finding 2022?]001.Compliance Finding .Immunization Cooperative Agreements.Reporting ALN #93.268.Immunization Cooperative Agreements .Passed through the Illinois Department of Public Health (IDPH) Criteria.Financial Reports are required by the Immunization Cooperative Program to be submitted by the last business day of the month following the end of each quarter for review and financial assessment. IDPH has enhanced this requirement to a monthly reporting frequency. Monthly financial reports are required to be submitted 15 days following the month end. Condition/Context.There are two grant awards associated with the Immunization Cooperative program for FY22: 28180717J and 28180718J, which are separated based on region funded. During the testing of the reporting compliance requirement for these awards, 18 reports of the 18 reports that were selected were submitted after the due date. Cause.During 2022 we noted there was a delay in instructions provided and the Association's access to the Grant Administration system. Further, we noted changes in personnel in the grant reporting department during reporting periods. Effect.Failure to meet report submission deadlines could potentially constitute an event of noncompliance with the award contract, which may result in the early termination of the grant award, non?]reimbursement of grant funding, or cessation of future funding. Repeat Finding.No. Questioned Cost.None Recommendations.Management should ensure that they have a mechanism for tracking the reporting requirements and due dates of all grants, including first year grants so that reports are submitted timely to the grantor Views of Responsible Officials -See Corrective Action Plan
Finding 2022-001
Finding 2022?]001.Compliance Finding .Immunization Cooperative Agreements.Reporting ALN #93.268.Immunization Cooperative Agreements .Passed through the Illinois Department of Public Health (IDPH) Criteria.Financial Reports are required by the Immunization Cooperative Program to be submitted by the last business day of the month following the end of each quarter for review and financial assessment. IDPH has enhanced this requirement to a monthly reporting frequency. Monthly financial reports are required to be submitted 15 days following the month end. Condition/Context.There are two grant awards associated with the Immunization Cooperative program for FY22: 28180717J and 28180718J, which are separated based on region funded. During the testing of the reporting compliance requirement for these awards, 18 reports of the 18 reports that were selected were submitted after the due date. Cause.During 2022 we noted there was a delay in instructions provided and the Association's access to the Grant Administration system. Further, we noted changes in personnel in the grant reporting department during reporting periods. Effect.Failure to meet report submission deadlines could potentially constitute an event of noncompliance with the award contract, which may result in the early termination of the grant award, non?]reimbursement of grant funding, or cessation of future funding. Repeat Finding.No. Questioned Cost.None Recommendations.Management should ensure that they have a mechanism for tracking the reporting requirements and due dates of all grants, including first year grants so that reports are submitted timely to the grantor Views of Responsible Officials -See Corrective Action Plan