EIN: 362584799
UEI: WDBCJXKSM6L5
Audited by: BAKER TILLY US, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 30, 2026 (31 days from today).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
The Organization did not comply with the requirement that 10% of funded Head Start enrollment must be provided to children with disabilities. The Organization was unable to meet the 10% requirement. Questioned Costs: The amount of questioned costs cannot be determined. Context: Management identified that the Organization was not in compliance. As a result, management submitted reports to the funder communicating that the requirement was not met and requested a waiver. The waiver was not granted by the agency. No waiver was requested for 2020 due to the contract ending November 30, 2019. Effect: The Organization was not in compliance with the earmarking requirement of the grant for a portion of the fiscal year. Cause: The Organization was not able to enroll enough participants with disabilities to meet the 10% requirement for a portion of the year. This is a repeat finding (prior years 2019-001, 2018-001, 2017-001, and 2016-001). Recommendation: Management continued to monitor its compliance with the requirement from July 1, 2019 through the end of the contract (November 30, 2019). We recommend that management be aware of compliance requirements prior to entering new agreements with all funders and the Organization's ability to be in compliance with those requirements. Management?s Response: As of June 30, 2019, management determined that the Organization will no longer operate the Head Start program. The Organization completed the remainder of the contract which ended November 30, 2019.
Show full finding ▾Hide full finding ▴2020-001 Agency: U.S. Department of Health and Human Services passed through City of Chicago Department of Family and Support Services CFDA Number and Program Name: 93.600 - Head Start Criteria: The grantor requires the Organization to comply with the requirements of the program which include the requirement that 10% of funded Head Start enrollment be provided to children with disabilities. Statement of Condition: The Organization did not comply with the requirement that 10% of funded Head Start enrollment must be provided to children with disabilities. The Organization was unable to meet the 10% requirement. Questioned Costs: The amount of questioned costs cannot be determined. Context: Management identified that the Organization was not in compliance. As a result, management submitted reports to the funder communicating that the requirement was not met and requested a waiver. The waiver was not granted by the agency. No waiver was requested for 2020 due to the contract ending November 30, 2019. Effect: The Organization was not in compliance with the earmarking requirement of the grant for a portion of the fiscal year. Cause: The Organization was not able to enroll enough participants with disabilities to meet the 10% requirement for a portion of the year. This is a repeat finding (prior years 2019-001, 2018-001, 2017-001, and 2016-001). Recommendation: Management continued to monitor its compliance with the requirement from July 1, 2019 through the end of the contract (November 30, 2019). We recommend that management be aware of compliance requirements prior to entering new agreements with all funders and the Organization's ability to be in compliance with those requirements. Management?s Response: As of June 30, 2019, management determined that the Organization will no longer operate the Head Start program. The Organization completed the remainder of the contract which ended November 30, 2019.
Finding 2020-001 93.600 Head Start ? The organization did not comply with requirement that 10% of funded Head Start enrollment must be provided to children with disabilities from July 1, 2019 ? November 30, 2019. Status and Completion Date ? The contract ended November 30, 2019 Corrective Action ? LSSI was not able to achieve the 10% funding provision for children with disabilities requirement. As of June 30, 2019 the majority of the program was closed and the only remaining portion of the Head Start program was being serviced by our partner agency, Asian Human Services (AHS). LSSI in conjunction with the City of Chicago and its partner agency AHS worked together to set up a transition plan to closed the program by November 30, 2019. As the program prepared to close, LSSI strived to do so in a manner that met contract requirements but with an understanding that the focus of any remaining program staff was to wrap-up outstanding services. The business manager of the Head Start program was responsible for the wind down and corrective action. Prepared by: Lisa Sroga, CFO Lutheran Social Services of Illinois 1001 E Touhy Ave, Des Plaines, IL 60018 847-390-1401 Lisa.Sroga@lssi.org LSSI.org
2019-001
FAC accepted this audit on March 27, 2020 — management decision was due September 27, 2020.
The Organization did not comply with the requirement that 10% of funded Head Start enrollment must be provided to children with disabilities. In December 2017, the contract for the period December 2017 through November 2018 was amended and the Organization did exceed the 10% requirement. In December 2018, the contract was renewed to accommodate larger enrollment, and the Organization was unable to meet the 10% requirement for the remainder of the fiscal year. Questioned Costs: The amount of questioned costs cannot be determined. Context: Management identified that the Organization was not in compliance. As a result, management submitted reports to the funder communicating that the requirement was not met and requested a waiver. The waiver was not granted by the agency. Effect: The Organization was not in compliance with the earmarking requirement of the grant for a portion of the fiscal year. Cause: The Organization was not able to enroll enough participants with disabilities to meet the 10% requirement for a portion of the year. This is a repeat finding (prior years 2018-001, 2017-001, and 2016-001). Recommendation: We recommend management continue to monitor its compliance with the requirement through the end of the contract. Management?s Response: As of June 30, 2019, management determined that the Organization will no longer operate the Head Start program. The Organization completed the remainder of the contract which ended November 30, 2019. The business manager of the Head Start program is responsible for the wind down and corrective action.
Show full finding ▾Hide full finding ▴2019-001 Agency: U.S. Department of Health and Human Services passed through City of Chicago Department of Family and Support Services CFDA Number and Program Name: 93.600 - Head Start Criteria: The grantor requires the Organization to comply with the requirements of the program which include the requirement that 10% of funded Head Start enrollment be provided to children with disabilities. Statement of Condition: The Organization did not comply with the requirement that 10% of funded Head Start enrollment must be provided to children with disabilities. In December 2017, the contract for the period December 2017 through November 2018 was amended and the Organization did exceed the 10% requirement. In December 2018, the contract was renewed to accommodate larger enrollment, and the Organization was unable to meet the 10% requirement for the remainder of the fiscal year. Questioned Costs: The amount of questioned costs cannot be determined. Context: Management identified that the Organization was not in compliance. As a result, management submitted reports to the funder communicating that the requirement was not met and requested a waiver. The waiver was not granted by the agency. Effect: The Organization was not in compliance with the earmarking requirement of the grant for a portion of the fiscal year. Cause: The Organization was not able to enroll enough participants with disabilities to meet the 10% requirement for a portion of the year. This is a repeat finding (prior years 2018-001, 2017-001, and 2016-001). Recommendation: We recommend management continue to monitor its compliance with the requirement through the end of the contract. Management?s Response: As of June 30, 2019, management determined that the Organization will no longer operate the Head Start program. The Organization completed the remainder of the contract which ended November 30, 2019. The business manager of the Head Start program is responsible for the wind down and corrective action.
Status ? Corrective Action in Progress Anticipate Completion Date ? November 30, 2019 Corrective Action ? LSSI was not able to achieve the 10% funding provision for children with disabilities requirement. As of June 30, 2019 the majority of the program was closed and the only remaining portion of the Head Start program was being serviced by our partner agency, Asian Human Services (AHS). LSSI in conjunction with the City of Chicago and its partner agency AHS worked together to set up a transition and closure of the program by November 30, 2019. As the program winds down, LSSI will strive to do so in a manner that meets contract requirements but with an understanding that the focus of any remaining program staff is to wrap-up outstanding services. The business manager of the Head Start program is responsible for the wind down and corrective action.
2018-001
The Organization did not have an employee perform a review at the appropriate level of detail of the cost reports to ensure the Organization was in compliance with the earmarking and reporting requirements. Questioned Costs: There were no questioned costs. Context: The Organization submits twelve monthly reports regarding compliance that could lead to noncompliance with earmarking and reporting. Effect: We identified certain areas within the control system surrounding compliance that could lead to noncompliance not being immediately identified. Cause: A senior manager reviewed the financial results of the addiction prevention program, however, this review was not at the necessary detailed level to verify compliance with all the grants requirements. Recommendation: We recommend that management review current internal controls surrounding report preparation and consider implementing a control where an employee performs a detailed review, including monitoring compliance with thresholds of budgeted line items and that the reports are accurate and agree to the underlying accounting records prior to submission of the reports. Management?s Response: The Organization's management reviewed internal controls surrounding report preparation and implemented a control by which an employee will review monthly cost reports to verify the Organization is in compliance with the earmarking and reporting requirements prior to submission of those cost reports. The business manager and director of business services are responsible for this corrective action.
Show full finding ▾Hide full finding ▴2019-002 Agency: U.S. Department of Health and Human Services passed through Illinois Department of Human Services - Office of Alcoholism and Substance Abuse CFDA Number and Program Name: 93.959 - Block Grants for Prevention and Treatment of Substance Abuse Criteria: The Uniform Guidance requires that the Organization have controls in place to ensure the Organization complied with the compliance requirements of the contract. Specifically, earmarking controls should monitor compliance with thresholds of budgeted line items, and reporting controls should ensure submitted reports are accurate and agree to the underlying accounting records. Statement of Condition: The Organization did not have an employee perform a review at the appropriate level of detail of the cost reports to ensure the Organization was in compliance with the earmarking and reporting requirements. Questioned Costs: There were no questioned costs. Context: The Organization submits twelve monthly reports regarding compliance that could lead to noncompliance with earmarking and reporting. Effect: We identified certain areas within the control system surrounding compliance that could lead to noncompliance not being immediately identified. Cause: A senior manager reviewed the financial results of the addiction prevention program, however, this review was not at the necessary detailed level to verify compliance with all the grants requirements. Recommendation: We recommend that management review current internal controls surrounding report preparation and consider implementing a control where an employee performs a detailed review, including monitoring compliance with thresholds of budgeted line items and that the reports are accurate and agree to the underlying accounting records prior to submission of the reports. Management?s Response: The Organization's management reviewed internal controls surrounding report preparation and implemented a control by which an employee will review monthly cost reports to verify the Organization is in compliance with the earmarking and reporting requirements prior to submission of those cost reports. The business manager and director of business services are responsible for this corrective action.
Status ? Correction Action in Progress Anticipated Completion Date ? December 31, 2019 Corrective Action ? the Organization is committed to meeting our compliance obligations. The action plan is as follows: LSSI management will review internal controls surrounding report preparation and review. LSSI management will implement a control by which an employee will review monthly cost reports to verify the Organization is in compliance with the earmarking and reporting requirements prior to submission of those cost reports. The business manager and director of business services are responsible for this corrective action.
FAC accepted this audit on March 26, 2019 — management decision was due September 26, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 27, 2018 — management decision was due August 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on February 27, 2017 — management decision was due August 27, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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