EIN: 362762168
UEI: MQGNXGR7P9H4
Audited by: Forvis Mazars
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 June 11, 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 December 11, 2026 (95 days from today).
What is a management decision? →Program Titles: Reentry Employment Opportunities; Social Services Block Grant Assistance Listing Numbers: 17.270 and 93.667 Funding Agency’s: U.S. Department of Labor; Illinois Department of Human Services; City of Chicago Department of Family & Support Services Award Year: Reentry Employment Opportunities : 7/01/2023 – 12/31/2026 Social Services Block Grant: 7/1/2024 – 06/30/2025 Criteria or Specific Requirement – The Foundation is required to follow Uniform Guidance, which requires non federal entities to maintain effective internal controls and financial management systems to ensure compliance with cost principles (2 CFR §200.302(b)). Payroll and other expense costs allocated across multiple programs using employee time as the basis for allocation must be supported by documentation to substantiate the allocation (2 CFR §200.430). Condition – During testing of allowable costs, we identified shared payroll and other costs charged to federal programs for which adequate support for the cost allocation methodology was not maintained. Specifically, allocation schedules and underlying documentation supporting how payroll allocation percentages were determined were incomplete or unavailable. As a result, we were unable to conclude that all sampled costs were allocated to the federal programs in proportion to the relative benefit received. Cause – The Foundation transitioned to a new payroll system and did not retain allocation schedules before losing access to the prior system. Effect or potential effect – Inadequate documentation supporting cost allocations increases the risk that costs charged to federal programs may not be allocable in accordance with Uniform Guidance, potentially resulting in questioned costs or required repayment. Questioned Costs – Unknown. Context – Of the transactions tested, 20 out of 25 payroll and 18 of 25 non-payroll expense transactions for the Reentry Employment Opportunities program, and 16 out of 25 payroll transactions for the Social Services Block Grant program, lacked sufficient documentation supporting the allocation percentages applied. The sampling was not a statistically valid sample. Identification as a repeat finding – Not a repeat finding. Recommendation – We recommend that management maintain appropriate documentation to support cost allocations when using employee time as the basis for allocation. Views of responsible officials and planned corrective actions – Management agrees with the finding. The issue resulted from a system conversion and transition between payroll providers. Moving forward, management will ensure that appropriate documentation is consistently maintained and retained to support all payroll-related transactions.
Show full finding ▾Hide full finding ▴Program Titles: Reentry Employment Opportunities; Social Services Block Grant Assistance Listing Numbers: 17.270 and 93.667 Funding Agency’s: U.S. Department of Labor; Illinois Department of Human Services; City of Chicago Department of Family & Support Services Award Year: Reentry Employment Opportunities : 7/01/2023 – 12/31/2026 Social Services Block Grant: 7/1/2024 – 06/30/2025 Criteria or Specific Requirement – The Foundation is required to follow Uniform Guidance, which requires non federal entities to maintain effective internal controls and financial management systems to ensure compliance with cost principles (2 CFR §200.302(b)). Payroll and other expense costs allocated across multiple programs using employee time as the basis for allocation must be supported by documentation to substantiate the allocation (2 CFR §200.430). Condition – During testing of allowable costs, we identified shared payroll and other costs charged to federal programs for which adequate support for the cost allocation methodology was not maintained. Specifically, allocation schedules and underlying documentation supporting how payroll allocation percentages were determined were incomplete or unavailable. As a result, we were unable to conclude that all sampled costs were allocated to the federal programs in proportion to the relative benefit received. Cause – The Foundation transitioned to a new payroll system and did not retain allocation schedules before losing access to the prior system. Effect or potential effect – Inadequate documentation supporting cost allocations increases the risk that costs charged to federal programs may not be allocable in accordance with Uniform Guidance, potentially resulting in questioned costs or required repayment. Questioned Costs – Unknown. Context – Of the transactions tested, 20 out of 25 payroll and 18 of 25 non-payroll expense transactions for the Reentry Employment Opportunities program, and 16 out of 25 payroll transactions for the Social Services Block Grant program, lacked sufficient documentation supporting the allocation percentages applied. The sampling was not a statistically valid sample. Identification as a repeat finding – Not a repeat finding. Recommendation – We recommend that management maintain appropriate documentation to support cost allocations when using employee time as the basis for allocation. Views of responsible officials and planned corrective actions – Management agrees with the finding. The issue resulted from a system conversion and transition between payroll providers. Moving forward, management will ensure that appropriate documentation is consistently maintained and retained to support all payroll-related transactions.
Finding Number: 2025-002 Finding Name: Allowable Costs Finding Condition(s): During testing of allowable costs, we identified shared payroll and other costs charged to federal programs for which adequate support for the cost allocation methodology was not maintained. Specifically, allocation schedules and underlying documentation supporting how payroll allocation percentages were determined were incomplete or unavailable. As a result, we were unable to conclude that all sampled costs were allocated to the federal programs in proportion to the relative benefit received. Name of Contact Person(s): Mark Yates, Interim CFO, 312-479-5395 Corrective Action(s): Management will retain detailed allocation support and maintain its allocation methodology in accordance with applicable requirements. This documentation will be preserved to support the development and implementation of the management corrective action plan and to demonstrate consistency and compliance going forward. Anticipated Completion Date: May 31, 2026. Management agrees with the finding. The issue resulted from a system conversion and transition between payroll providers. Moving forward, management will ensure that appropriate documentation is consistently maintained and retained to support all payroll-related transactions.
FAC accepted this audit on October 30, 2025 — management decision was due April 30, 2026.
FAC accepted this audit on December 12, 2024 — management decision was due June 12, 2025.
FAC accepted this audit on June 20, 2023 — management decision was due December 20, 2023.
FAC accepted this audit on September 6, 2022 — management decision was due March 6, 2023.
FAC accepted this audit on June 28, 2021 — management decision was due December 28, 2021.
Period of Performance Reentry Employment Opportunities Grant ? 17.270 U.S. Department of Labor Advancing Careers and Employment (ACE); Award Number ? PE-30786-17-60-A-17 Criteria or specific requirement ? An entity may only charge to a federal award allowable costs that are incurred during the period of performance. Adequate source documentation should be retained to support amounts and items reported in order to ensure compliance with period of performance requirements. Condition ? Certain transactions selected for testing were for the month of July 2020 which is after the period of performance ended. Questioned Costs ? $563 Context ?6 out of 20 items selected for testing over period of performance for the ACE grant were not in the period of performance. The ACE grant had a period of performance end date of June 30, 2020 and the six items were for expenses incurred in July 2020. Effect ? Including costs that are beyond the period of performance is not in compliance with grant requirements. Cause ? The main cause related to invoices that covered periods starting in June and continued through July 2020 and the current process did not identify this and correctly estimate and charge only those costs in June 2020, which would be the last month in the period of performance. Identification as a repeat finding ? Not applicable. Recommendation ? We recommend the Foundation implement additional policies and procedures to ensure only costs that are incurred within the period of performance are charged to the grant. Views of responsible officials and planned corrective actions ? Management will implement additional policies and procedures to ensure that costs that extend beyond the end date of the period of performance are not charged to the grant.
Show full finding ▾Hide full finding ▴Period of Performance Reentry Employment Opportunities Grant ? 17.270 U.S. Department of Labor Advancing Careers and Employment (ACE); Award Number ? PE-30786-17-60-A-17 Criteria or specific requirement ? An entity may only charge to a federal award allowable costs that are incurred during the period of performance. Adequate source documentation should be retained to support amounts and items reported in order to ensure compliance with period of performance requirements. Condition ? Certain transactions selected for testing were for the month of July 2020 which is after the period of performance ended. Questioned Costs ? $563 Context ?6 out of 20 items selected for testing over period of performance for the ACE grant were not in the period of performance. The ACE grant had a period of performance end date of June 30, 2020 and the six items were for expenses incurred in July 2020. Effect ? Including costs that are beyond the period of performance is not in compliance with grant requirements. Cause ? The main cause related to invoices that covered periods starting in June and continued through July 2020 and the current process did not identify this and correctly estimate and charge only those costs in June 2020, which would be the last month in the period of performance. Identification as a repeat finding ? Not applicable. Recommendation ? We recommend the Foundation implement additional policies and procedures to ensure only costs that are incurred within the period of performance are charged to the grant. Views of responsible officials and planned corrective actions ? Management will implement additional policies and procedures to ensure that costs that extend beyond the end date of the period of performance are not charged to the grant.
Management will implement additional policies and procedures to ensure that costs that extend beyond the end date of the period of performance are not charged to the grant. Anticipated Completion Date - April 30, 2021; Responsible Contact Person - Joseph L. Urban, Vice President & Chief Financial Officer
FAC accepted this audit on March 18, 2020 — management decision was due September 18, 2020.
FAC accepted this audit on July 9, 2019 — management decision was due January 9, 2020.
FAC accepted this audit on January 22, 2018 — management decision was due July 22, 2018.
FAC accepted this audit on February 5, 2017 — management decision was due August 5, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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