Identifying Number: 2022-001 Finding: 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. Corrective Actions Taken or Planned: This is a new requirement for Chicago Commons related to its grant awarded August 2022. We have amended our internal controls to include FFATA reporting. Chicago Commons included funding in the new grant for finance positions to assist with management and oversight. To address this finding, management has taken the following steps: ? Reorganized the finance team to include a group with its focus being grants and our subrecipients. The new positions include a Director of Grants and Budget, Grant Business Manager, Senior Grant Analyst and Grant Accountants; ? Established procedures to hold all grant agreements in a central location, accessible to the finance team; ? Updated written procedures to include the FFATA reporting at the time of contracting with subrecipients; and ? Established a compliance calendar, which includes financial and compliance reporting deadlines for all grant agreements. Implementation Date: New procedures and the compliance calendar were implemented prior to the year ended June 30, 2022. Recruitment for two open positions is expected to be completed prior to April 1, 2023. Additionally, for fiscal year 2023, we have completed the FFATA reporting as of November 2022. Persons Responsible for Implementation: Dana Thomas, Chief Financial Officer Angela Allen, Vice President of Finance and Paula Currie, Director of Budget and Grants