EIN: 364723857
UEI: Q1X6AFLK4S57
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 5, 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 February 5, 2027 (163 days from today).
What is a management decision? →2025-002: Approval of Expenditures not maintained - Significant Deficiency Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance – Allowable Costs (General Disbursements) Federal Agency: Chicago Department of Public Health Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number: 1217907 Award Period: January 1, 2023 to December 31, 2025 Criteria: Under 2 CFR 200.303, the Organization is required to establish, document and maintain effective internal controls over federal awards. Condition and Context: A sample of expenses was 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 of approval on 1 out of 40 expenses selected for testing. Cause: The Organization has fiscal policies and procedures to require written approval, however they were not followed in the instance identified. Effect: The failure to document approvals for expenses could lead to unallowable costs being disbursed on grant awards. Questioned Costs: None identified. Repeat Finding: No. Recommendation: We recommend that management reinforce adherence to the Organization's existing expenditure review and approval and documentation requirements; provide training, as needed; implement monitoring activities or periodic review to evaluate compliance; and consider implementing additional preventive controls (for example, system-based approval requirements) to help prevent payments from being processed without appropriate authorization and supporting documentation. Views of Responsible Officials and Planned Corrective Action: See corrective action plan.
Show full finding ▾Hide full finding ▴2025-002: Approval of Expenditures not maintained - Significant Deficiency Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance – Allowable Costs (General Disbursements) Federal Agency: Chicago Department of Public Health Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number: 1217907 Award Period: January 1, 2023 to December 31, 2025 Criteria: Under 2 CFR 200.303, the Organization is required to establish, document and maintain effective internal controls over federal awards. Condition and Context: A sample of expenses was 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 of approval on 1 out of 40 expenses selected for testing. Cause: The Organization has fiscal policies and procedures to require written approval, however they were not followed in the instance identified. Effect: The failure to document approvals for expenses could lead to unallowable costs being disbursed on grant awards. Questioned Costs: None identified. Repeat Finding: No. Recommendation: We recommend that management reinforce adherence to the Organization's existing expenditure review and approval and documentation requirements; provide training, as needed; implement monitoring activities or periodic review to evaluate compliance; and consider implementing additional preventive controls (for example, system-based approval requirements) to help prevent payments from being processed without appropriate authorization and supporting documentation. Views of Responsible Officials and Planned Corrective Action: See corrective action plan.
Finding Number: 2025-001 & 2025-002 Name of Responsible Party: JaShawn Hill, Executive Director Corrective Action: Management acknowledges and agrees with the finding. The issue resulted in a variety of issues: 1) invoices for recurring transactions set up on automatic payment were not downloaded and approved by the appropriate party, resulting in a lack of adequate documentation, 2) a former employee was granted access to make ACH payments directly from the organization’s bank account, allowing payments to be made without proper oversight or approval, and 3) access to the organization’s Amazon account was limited to one employee, allowing inappropriate purchases to be made without proper oversight or approval. To ensure that proper processes and documentation is followed going forward, management will: 1) provide adequate training to the individual tasked with collecting invoices and approval for all transactions, including recurring transactions, and will perform a periodic review of various transactions to ensure approvals and documentation is obtained; 2) no longer allow any employee to make ACH payments directly from the organization’s bank account, and instead will implement a bill payment software that ensures that all ACH payments must be approved by an appropriate party, other than the individual initiating payment, before payment can be made; and 3) ensure that multiple parties have access to the organization’s Amazon account, and that the transactions and receipts are reviewed and approved as dictated by the organization’s existing policies and procedures (and are subject to the periodic review noted in item 1 above). Anticipated Completion Date: July 31, 2026
2025-003: Supporting Timecards not Maintained - Significant Deficiency Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance – Allowable Costs (Payroll) Federal Agency: Chicago Department of Public Health Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number: 1217907 Award Period: January 1, 2023 to December 31, 2025 Criteria: Under 2 CFR 200.430, charges to federal awards for salaries and wages must be supported by records that accurately reflect the work performed, are incorporated into the official records of the non-federal entity, and are supported by a system of internal control that provides reasonable assurance that the charges are accurate, allowable, and properly allocated. In addition, 2 CFR 200.203 requires the Organization to establish and maintain effective internal control over federal awards. Consistent with these requirements, entity policy requires contemporaneous time and effort records for all employees whose salaries are charged to federal awards. Condition and Context: The auditor tested 27 payroll items for the audit period and identified 3 exceptions related to missing timecards for 3 employees for the June 30 pay period. As a result, the Organization was unable to provide complete contemporaneous support for certain payroll costs charged to the federal award. The exceptions identified in the sample indicate that the entity’s controls over payroll documentation were not fully effective for the period under audit. Cause: The Organization’s controls over the preparation, retention, and retrieval of payroll time and effort documentation did not operate effectively for the affected pay periods. Based on available information, required records were either not maintained in accordance with policy or were not retained and retrievable within the Organization’s official records. Effect: Because required supporting documentation was not available, certain payroll costs charged to the federal program could not be fully substantiated as accurate, allowable, and properly allocated to the award. Unsupported payroll costs may be subject to disallowance, and the control deficiency increases the risk that additional payroll charges to the program may not be adequately supported. Questioned Costs: Unknown Repeat Finding: No. Recommendation: We recommend the Organization should strengthen controls over payroll documentation for employees whose compensation is charged to federal awards and maintain payroll support in an organized and retrievable manner within the Organizations records. Views of Responsible Officials and Planned Corrective Action: See corrective action plan.
Show full finding ▾Hide full finding ▴2025-003: Supporting Timecards not Maintained - Significant Deficiency Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance – Allowable Costs (Payroll) Federal Agency: Chicago Department of Public Health Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number: 1217907 Award Period: January 1, 2023 to December 31, 2025 Criteria: Under 2 CFR 200.430, charges to federal awards for salaries and wages must be supported by records that accurately reflect the work performed, are incorporated into the official records of the non-federal entity, and are supported by a system of internal control that provides reasonable assurance that the charges are accurate, allowable, and properly allocated. In addition, 2 CFR 200.203 requires the Organization to establish and maintain effective internal control over federal awards. Consistent with these requirements, entity policy requires contemporaneous time and effort records for all employees whose salaries are charged to federal awards. Condition and Context: The auditor tested 27 payroll items for the audit period and identified 3 exceptions related to missing timecards for 3 employees for the June 30 pay period. As a result, the Organization was unable to provide complete contemporaneous support for certain payroll costs charged to the federal award. The exceptions identified in the sample indicate that the entity’s controls over payroll documentation were not fully effective for the period under audit. Cause: The Organization’s controls over the preparation, retention, and retrieval of payroll time and effort documentation did not operate effectively for the affected pay periods. Based on available information, required records were either not maintained in accordance with policy or were not retained and retrievable within the Organization’s official records. Effect: Because required supporting documentation was not available, certain payroll costs charged to the federal program could not be fully substantiated as accurate, allowable, and properly allocated to the award. Unsupported payroll costs may be subject to disallowance, and the control deficiency increases the risk that additional payroll charges to the program may not be adequately supported. Questioned Costs: Unknown Repeat Finding: No. Recommendation: We recommend the Organization should strengthen controls over payroll documentation for employees whose compensation is charged to federal awards and maintain payroll support in an organized and retrievable manner within the Organizations records. Views of Responsible Officials and Planned Corrective Action: See corrective action plan.
Finding Number: 2025-003 Name of Responsible Party: JaShawn Hill, Executive Director Corrective Action: Management acknowledges and agrees with the finding. This issue resulted from a reduction in force during which various employees’ final workday coincided with the end of a payroll period. While employees typically have around one week to submit their timesheets after the end of a pay period, the employees that were let go from the organization did not finalize their information before leaving. In the future, management will ensure that all timesheets are submitted on the final day of employment as a part of the last day procedures. Anticipated Completion Date: July 31, 2026
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