EIN: 362670036
UEI: PG5YJBMDKQW1
Audit also covers 6 related EINs: 237128924, 363820903, 364063660, 760431133, 843229208, 941572781 · unlinked EINs have no separate FAC filing
Audited by: RSM US LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 16, 2025. 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 June 16, 2026 (79 days ago).
What is a management decision? →FAC accepted this audit on January 15, 2025 — management decision was due July 15, 2025.
FAC accepted this audit on December 20, 2023 — management decision was due June 20, 2024.
FAC accepted this audit on January 16, 2023 — management decision was due July 16, 2023.
FAC accepted this audit on February 23, 2022 — management decision was due August 23, 2022.
While testing the allowable cost/cost principles requirement, we noted there was a lack of support for an expenditure charged to the program. Cause: Support for the expenditure has either been lost or was never obtained. Effect: Without support for the expenditure, we could not determine whether the expenditure was allowable. Context: We noted there was a lack of support for one of 100 expenditures tested. Questioned Costs: $138 Repeat Finding?: No Recommendation: We recommend that support be retained for all expenditures. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Show full finding ▾Hide full finding ▴2021-001 Lack of Support for Allowable Cost/Cost Principles Requirement U.S. Department of Justice Residential Substance Abuse Treatment for State Prisoners (16.593) Federal Award Year 2020-2021 Criteria: Per 2 CFR 200.333, ?Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of three years from the date of submission of the final expenditure report?. Condition: While testing the allowable cost/cost principles requirement, we noted there was a lack of support for an expenditure charged to the program. Cause: Support for the expenditure has either been lost or was never obtained. Effect: Without support for the expenditure, we could not determine whether the expenditure was allowable. Context: We noted there was a lack of support for one of 100 expenditures tested. Questioned Costs: $138 Repeat Finding?: No Recommendation: We recommend that support be retained for all expenditures. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Gateway Foundation, Inc. Single Audit- Corrective Action Plan Fiscal Year Ended June 30, 2021 Finding 2021-001: Lack of Support for Allowable Cost/Cost Principles Requirement Finding: While testing the allowable cost/cost principles requirement, we noted there was a lack of support for an expenditure charged to the program. Corrective Action Plan: In accordance with Gateway procedures, all P-Card expenses are to be reconciled on a monthly basis, including all support documentation (i.e., receipts) for purchases, with electronic copies saved in the appropriate drive on the Central server. In order to accurately document any missing receipt, when each monthly reconciliation occurs, if there are any missing receipts, the immediate supervisor will be notified. Subsequently, the immediate supervisor will document the event via a memo to the reconciliation report describing the reason for the missing receipt. Any such occurrence must be approved in writing by the Division President of Corrections, or designee. This procedure will be communicated to all Corrections managers and added to the monthly reconciliation process. Anticipated completion date: This process will be completed by June 30, 2022. Contact Person: Gregg Dockins, Division President, Corrections Services Respectfully, Gregg Dockins President, Corrections Division Gateway Foundation, Inc.
While testing the eligibility requirement, we noted there was a lack of documentation to support a patient?s eligibility. Cause: Documentation has either been lost or was never obtained. Effect: Without support for the patient?s eligibility, we could not determine whether the patient was eligible to receive services under the grant. Context: We noted there was a lack of documentation for one of 40 patients tested. Questioned Costs: Unknown Repeat Finding?: No Recommendation: We recommend that documentation be retained to support eligibility for all patients. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Show full finding ▾Hide full finding ▴2021-002 Lack of Support for Eligibility Requirement U.S. Department of Health and Human Services Opioid STR (93.788) Federal Award Year 2020-2021 Criteria: Per 2 CFR 200.333, ?Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of three years from the date of submission of the final expenditure report?. Condition: While testing the eligibility requirement, we noted there was a lack of documentation to support a patient?s eligibility. Cause: Documentation has either been lost or was never obtained. Effect: Without support for the patient?s eligibility, we could not determine whether the patient was eligible to receive services under the grant. Context: We noted there was a lack of documentation for one of 40 patients tested. Questioned Costs: Unknown Repeat Finding?: No Recommendation: We recommend that documentation be retained to support eligibility for all patients. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Gateway Foundation, Inc. Single Audit- Corrective Action Plan Fiscal Year Ended June 30, 2021 55 E. Jackson Blvd. I Suite 1500 I Chicago, IL 60604 p 312.663 1130 I f 312.663.0504 24-Hour Helpline 877 505 HOPE (4673) Gc1tewc:iyFou11dation org Finding 2021-002: Lack of Support for Eligibility Requirement Finding: While testing the eligibility requirement of 40 patients, we noted there was a lack of documentation to support 1 patient's eligibility. Corrective Action Plan: The patient's documentation was not provided and eligibility could not be determined. The Warm hand off team now has included new checks and balances and documentation is now being maintained electronically on the independent site defined S-Drive under the heading of (SOR Team>SOR GPRA file). We also have dedicated office space and securely locked filling cabinets. Anticipated completion date: This process will be completed by June 30, 2022. Contact Person: Christopher Thomas Clinical Supervisor@ 312-330-6715 Dr. Trenton Fedrick SOR Director @ 872-240-6055 Respectfully, President, Community Services Division
FAC accepted this audit on January 6, 2021 — management decision was due July 6, 2021.
FAC accepted this audit on January 15, 2020 — management decision was due July 15, 2020.
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Show full finding ▾Hide full finding ▴FAC accepted this audit on January 9, 2019 — management decision was due July 9, 2019.
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FAC accepted this audit on December 10, 2017 — management decision was due June 10, 2018.
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FAC accepted this audit on December 6, 2016 — management decision was due June 6, 2017.
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