FAC Explorer

Finding 1190951 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-27
Audit: 395242
Organization: The Boulevard of Chicago, Inc. (IL)
Auditor: RINGOLD FINANCIAL MANAGEMENT SERVICES INC

AI Summary

  • Answer: The auditee reported incorrect Assistance Listing Numbers (ALNs) for two federal programs in the SEFA.
  • Trend: This discrepancy indicates a pattern of misreporting that could affect compliance and funding accuracy.
  • List: Verify ALNs against grant agreements, correct the SEFA, and implement a review process to prevent future errors.

Finding Text

The auditee submitted a SEFA that included incorrect Assistance Listing Numbers (ALNs) for two federal programs. The ALNs reported did not correspond to the grant agreements under which the federal funding was received.

Corrective Action Plan

Management and the accounting team will review all contracts and the SEFA prior to the start of the FY26 audit ensuring ALN numbers agree to the contracts. If there is difficulty in locating an ALN number, staff will reach out to funders to ensure the appropriate ALN is noted prior to sending a SEFA to the auditor.

Categories

Reporting

Other Findings in this Audit

  • 1190948 2025-002
    Material Weakness Repeat
  • 1190949 2025-003
    Material Weakness Repeat
  • 1190950 2025-003
    Material Weakness Repeat
  • 1190952 2025-004
    Material Weakness Repeat
  • 1190953 2025-004
    Material Weakness Repeat
  • 1190954 2025-004
    Material Weakness Repeat
  • 1190955 2025-005
    Material Weakness Repeat
  • 1190956 2025-005
    Material Weakness Repeat
  • 1190957 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $576,479
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $283,376
64.024 VA HOMELESS PROVIDERS GRANT AND PER DIEM PROGRAM $141,105
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $57,600
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $43,603
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $17,063
14.267 CONTINUUM OF CARE PROGRAM $9,780
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $1,306
93.667 SOCIAL SERVICES BLOCK GRANT $26
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $17