EIN: 363075407
UEI: W6PWMGN4ZBF6
Data as of August 19, 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 (41 days from today).
What is a management decision? →Finding 2025-001: Disbursement Documentation - Significant Deficiency. Program name: Substance Abuse and Mental Health Services Projects of Regional and National Significance. Assistance Listing: 93.243. Federal award number: 45CBB04530. Federal award year: 7/1/2024 - 6/30/2025. Federal awarding agency: U.S. Department of Health and Human Services. Criteria - The Organization is required to follow the Uniform Guidance requirements 2 CFR Part 200.303, which requires the Organization to establish, document and maintain effective internal controls over federal awards. The Organization verbally approved expenses but lacked the documentation to support the approval. Condition - A sample of expenses were selected to test internal control over compliance and compliance with allowable costs/cost principles. Out of the items selected for testing, we noted insufficient documentation to support approval on 2 out of 40 expenses selected for testing. The exceptions noted occurred prior to the full implementation of the corrective action plan on January 1, 2025. Cause - The Organization's fiscal policies and procedures did not require written approval, leading to reliance on verbal approvals which were not documented. Effect - The failure to document approvals for expenses could lead to unallowable costs to be disbursed on grant awards. Questioned costs - None identified. Identification of Repeat Findings - This is a repeat finding from the prior year (Finding 2024-002). As a result of the 2024 audit report, issued in March 2025, the Organization began the process of developing updated policies for compliance. In 2025, the Organization formally adopted new policies and procedures that align with the internal control standards per 2 CFR Part 200. Recommendation - We recommend that management update their fiscal policies and procedures to align with what is required by the Uniform Guidance. Management response - See corrective action plan.
NAMI Chicago acknowledges the finding regarding documentation of approvals for expenses charged to federal awards. The exceptions identified occurred during the first half of the fiscal year, prior to the January 1, 2025, implementation of our enhanced Internal Control and Disbursement Policy developed in direct response to the FY24 audit recommendations, which were finalized and communicated in early 2025. Since January 1, 2025, NAMI Chicago has successfully implemented a mandatory digital approval workflow for all grant-funded expenditures to ensure contemporaneous documentation. Management is confident that these strengthened protocols, which were fully operational for the latter half of FY2025 and continue to date, have resolved the underlying issue. We expect no further instances of this finding in future audit cycles.
2024-002
Finding 2025-002: Procurement - Significant Deficiency. Program name: Substance Abuse and Mental Health Services Projects of Regional and National Significance. Assistance Listing: 93.243. Federal award number: 45CBB04530. Federal award year: 7/1/2024 - 6/30/2025. Federal awarding agency: U.S. Department of Health and Human Services. Criteria - 2 CFR §200.318 requires written procurement procedures and awarding contracts only to responsible contractors, with sufficient procurement documentation. Condition - NAMI Chicago’s procurement controls were not designed or operating effectively. The procurement policy does not fully comply with Uniform Guidance. Cause - Management has not fully updated procurement policies or implemented consistent controls over vendor eligibility verification and contract authorization. Effect - There is an increased risk of noncompliance with federal procurement requirements, including contracting with ineligible vendors or entering into unauthorized agreements, which could result in questioned or disallowed costs. Questioned costs - None identified. Identification of Repeat Findings - No. Recommendation - Management should update the procurement policy to align with Uniform Guidance. Management response - See corrective action plan.
NAMI Chicago acknowledges the finding and has revised the finance policy as of January 1, 2026 to clearly define micro-purchase thresholds and procedures for micropurchases, simplified acquisition thresholds and procedures for simplified acquisitions, formal procurement methods for use when transactions exceed acquisition threshold and noncompetitive procurement methods. Management will monitor procurement activity for compliance with the updated policy.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2025, which was (323 days ago).
What is a management decision? →Finding Number: 2024-002 Disbursement Documentation - Significant Deficiency; Repeat Finding: No; Questioned Costs: None; Funding Agency: Department of Health and Human Services, US Department of Treasury AL Number: 93.243, 21.027 Award Year: 7/1/2023 – 6/30/2024, 7/1/2023 – 6/30/2024 Condition: A sample of expenses were selected to test internal control over compliance and compliance with allowable costs/cost principles. Out of the items selected for testing, we noted insufficient documentation to support approval on 10 out of the 18 expenses selected for testing. Criteria: The Organization is required to follow the Uniform Guidance requirement 2 CFR 200.303, which requires the Organization to establish, document and maintain effective internal controls over federal awards. The Organization verbally approved these expenses but lacked the documentation to support the approval. Cause: The Organization’s fiscal policies and procedures did not require written approval, leading to reliance on verbal approvals which were not documented. Effect: The failure to document approvals for expenses could lead to unallowable costs to be disbursed on grant awards. Effect: The failure to document approvals for expenses could lead to unallowable costs to be disbursed on grant awards. View of Responsible Officials: Management agrees with the finding and has committed to implementing a corrective action plan. Management has hired new fiscal staff and implemented a new expense management system that requires invoice approvals for all purchases.
Fiscal Policies and Procedure Alignment with Uniform Guidance Management at NAMI Chicago agrees with this finding and has already taken steps to address this recommendation through the following: • The implementation of expense management platform, Ramp to track and electronically maintain a system of authorization and approval for all expenses. This system was piloted from September 1, 2024 – December 31, 2024 and implemented as of January 1, 2025. • The hiring of new fiscal staff with expertise in nonprofit financial management and standards, completed by June 30, 2024. • Updates to our fiscal policies and procedures to ensure alignment with Uniform Guidance requirements completed on December 1, 2024.
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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