ENVISION UNLIMITEDNon-Profit

Finding 2025-001: Late Data Collection Form Filing Federal Grantor U.S. Department of Treasury Pass-Through Grantor Illinois Department of Human Services; The City of Chicago Department of Public Health; Cook County; Illinois Department of Healthcare and Family Service Federal Assistance Listing Number ALN: 21.027 Program Title COVID-19: Coronavirus State and Local Fiscal Recovery Funds Contract Number FCSCH06325, 258587/302212, HCBS200025 Award Year 2024-2025 Criteria 2 CFR 200.512(a) The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The data collection form for the year ended June 30, 2025, will be filed after the March 31, 2026, deadline, making it a late submission. Cause and Effect The Single Audit was not completed as of the submission deadline. Late filing will result in Envision Unlimited not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2026. Questioned Costs: None identified. Context: None Repeat Finding: Yes Recommendation: We recommend that Envision Unlimited implement processes and controls to allow for a more timely audit. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.

Finding 2024-001: Data Collection Form Filing Federal Grantor U.S. Department of Health and Human Services Pass-Through Grantor Illinois Department of Human Services Federal Assistance Listing Number ALN: 93.667 Program Title Social Services Block Grant Contract Number FCSCJ00302 Award Year 2023-2024 Criteria 2 CFR 200.512(a) The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The data collection form for the year ended June 30, 2024, will be filed after the March 31, 2025, deadline, making it a late submission. Cause and Effect The Single Audit was not completed as of the submission deadline. Late filing will result in the Agency not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2025. Questioned Costs: None identified. Context: None Repeat Finding: No. Recommendation: We recommend that Envision Unlimited to implement processes and controls to allow for a more timely audit. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.

III. Federal Award Findings and Questioned Costs Finding 2023-001: Certification over payroll cost allocation Federal Grantor U.S. Department of Health and Human Services Pass-Through Grantor Illinois Department of Human Services Federal Assistance Listing Number ALN: 93.667 Program Title Social Services Block Grant Contract Number FSCWJ00302 Award Year 2022-2023 Criteria 2 CFR 200.430(i) Standards for Documentation of Personnel Expenses (1) Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to federal awards, but may be used for interim accounting purposes, provided that the non-federal entity's system of internal controls includes processes to review after-the-fact interim charges made to a federal award based on budget estimates. All necessary adjustment must be made such that the final amount charged to the federal award is accurate, allowable, and properly allocated. Condition Envision Unlimited allocated staff salaries and related fringe benefits to the federal program based on budgeted estimates which were determined before the services were performed. There was no employee certification or documented review of actual time and effort incurred for the payroll costs charged to the grant at the time audit procedures were performed. Subsequently, in December 2023, employee certifications were obtained and reviewed by supervisors for all grant payroll costs charged during the award year and were provided to the auditors. Cause Program directors at Envision Unlimited assert that they are aware of time and effort allocated to this federal program and that informal reviews take place to ensure that actual time and effort incurred does not differ from that which was budgeted and allocated in advance. However, internal controls were not in place to formally certify and document reviews to provide evidence of this process. Effect No adjustments were determined to be necessary. However, insufficient internal controls over time and effort reporting, such as the lack of employee certification or documented review of actual time and effort incurred for the payroll costs charged to the grant, could result in noncompliance with federal regulations and the loss of future federal funding. Questions Costs:No questioned costs were identified. Repeat Finding No Recommendation We recommend that a system be put in place to allow employees whose salaries and related fringe benefits are allocated to federal programs to certify that their actual time and effort does not differ from that which was budgeted and allocated to the program, in advance. This self-certification should be reviewed by and approved by the employees’ direct supervisor to assert that the time and effort allocated is accurate. These certifications and their reviews should take place on, at least, a quarterly basis and be completed in a timely fashion following the end of the related quarter. Views of Responsible Officials Management is in agreement with this finding. See corrective action plan.