EIN: 370964629
UEI: LT8YKFJDVKJ3
Audited by: CliftonLarsonAllen 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 February 25, 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 August 25, 2026 (9 days ago).
What is a management decision? →The Organization did not maintain sufficient documentation to support the procurement method utilized. Questioned Costs: $252,500. Context: One of three procurement transactions selected for testing. Cause: The Organization failed to maintain necessary documentation to demonstrate compliance with the procurement method utilized for a vendor selected for testing. Effect: Potential for noncompliance with 2 CFR section 200.320(b)(1) - (2). Repeat Finding: No. Recommendation: We recommend the Organization consistently follow its established policies and procedures related to the maintaining of necessary documentation to support the method of procurement utilized. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Finding 2025-001 – Procurement Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Drug use and addiction research programs Assistance Listing Number: 93.279 Pass-Through Entity: N/A Pass-Through Number: N/A Award Periods: May 1, 2023 – April 30, 2025 Criteria: 2 CFR section 200.320(b) outlines the acceptable formal procurement methods. Formal procurement methods are required when the value of the procurement exceeds the simplified acquisition threshold. Acceptable methods include sealed bids or proposals. Condition: The Organization did not maintain sufficient documentation to support the procurement method utilized. Questioned Costs: $252,500. Context: One of three procurement transactions selected for testing. Cause: The Organization failed to maintain necessary documentation to demonstrate compliance with the procurement method utilized for a vendor selected for testing. Effect: Potential for noncompliance with 2 CFR section 200.320(b)(1) - (2). Repeat Finding: No. Recommendation: We recommend the Organization consistently follow its established policies and procedures related to the maintaining of necessary documentation to support the method of procurement utilized. Views of Responsible Officials: There is no disagreement with the audit finding.
United States Department of Health and Human Services 2025-001 Procurement – Assistance Listing No. 93.279 Condition: The Organization did not maintain sufficient documentation to support the procurement method utilized prior to engaging a contracted service provider. Recommendation: We recommend the Organization consistently follow its established policies and procedures related to the maintaining of necessary documentation to support the method of procurement utilized. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Given the infrequency of spend in excess of the Simplified Acquisition Threshold, Chestnut will take a targeted approach in the corrective action. An initial first step in correction action has been taken and completed 2/18 including educating and informing Chestnut Health Systems Audit Committee and Chestnut Executive Leadership of lack of documentation supporting the procurement process. The Executive Leadership team and assigned grant leadership will be provided with the current Chestnut Procurement policy, reinforcing the requirements at each respective level of spend. For those programs with anticipated vendor spend in excess of the Simplified Acquisition Threshold, targeted working sessions will occur with respective program leadership and the Executive Leadership team to reinforce expectations, review template tools that can be leveraged during the process, and to remedy any gaps in understanding the policy and execution of the policy. Name(s) of the contact person(s) responsible for corrective action: Melissa Woodbury, CFO. Planned completion date for corrective action plan: By June 1, 2026 If there are any questions regarding this plan, please call Melissa Woodbury, CFO, at 309-820-3572.
FAC accepted this audit on December 23, 2024 — management decision was due June 23, 2025.
FAC accepted this audit on March 25, 2024 — management decision was due September 25, 2024.
The Organization used an incorrect payroll amount when coding employee payroll expense to the grant causing the expenditures charged to the grant to be overstated. Questioned Costs: $4,555 Context: Two of forty transactions selected for testing. Cause: Oversight Effect: The Organization may draw down funding for a greater amount than expenses they have incurred. Repeat Finding: No. Recommendation: Management should refine its process for tracking costs and charging costs to grants and look for opportunities to automat the process and reduce manual involvement, which creates an opportunity for error. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing Number: 93.959 Pass-Through Entity: Illinois Department of Human Services Pass-Through Number: 43CBC03483 and 43CBZ03223 Award Periods: July 1, 2022 – June 30, 2023 Type of Finding: Immaterial Noncompliance and Significant deficiency in internal control over compliance Criteria: 2 CFR 200.430 indicates that compensation for personal services includes all remuneration, paid currently or accrued, for services of employees rendered during the period of performance under the Federal Award. Condition: The Organization used an incorrect payroll amount when coding employee payroll expense to the grant causing the expenditures charged to the grant to be overstated. Questioned Costs: $4,555 Context: Two of forty transactions selected for testing. Cause: Oversight Effect: The Organization may draw down funding for a greater amount than expenses they have incurred. Repeat Finding: No. Recommendation: Management should refine its process for tracking costs and charging costs to grants and look for opportunities to automat the process and reduce manual involvement, which creates an opportunity for error. Views of Responsible Officials: There is no disagreement with the audit finding.
An automated reporting process of salaries through our payroll provider (ADP) has been established to eliminate the manual data entry of payroll amounts. This will eliminate the opportunity for errors in manual salary entries.
FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
FAC accepted this audit on January 3, 2021 — management decision was due July 3, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 20, 2018 — management decision was due June 20, 2019.
FAC accepted this audit on January 16, 2018 — management decision was due July 16, 2018.
FAC accepted this audit on January 18, 2017 — management decision was due July 18, 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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