EIN: 382144820
UEI: GSA_MIGRATION
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 24, 2021. 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 24, 2022 (1642 days ago).
What is a management decision? →CFDA Number, Federal Agency, and Program Name 10.558, U.S. Department of Agriculture, Child and Adult Care Food Program 84.044, U.S. Department of Education, TRIO Cluster 84.126, U.S. Department of Education, Rehabilitation Services Vocational Rehabilitation Grants to States 93.575, U.S. Department of Health and Human Services, Child Care and Dev Block Grant 93.667, U.S. Department of Health and Human Services, Title XX Block Grant 93.600, U.S. Department of Health and Human Services, Head Start Cluster Pass through Entity Illinois State Board of Education N/A Illinois Department of Human Services Illinois Department of Human Services Illinois Department of Human Services City of Chicago Finding Type Significant deficiency Repeat Finding No Criteria Per 2 CFR 200.508(b), an auditee must prepare appropriate financial statements, including the schedule of expenditures of federal awards, in accordance with 2 CFR 200.510 financial statements. Per 2 CFR 200.510(b), the auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended, as determined in accordance with 2 CFR 200.502 basis for determining federal awards expended. Condition Controls in place were not adequate to ensure the Schedule was complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The following programs were overstated (understated) on the schedule of expenditures of federal awards (the "Schedule"): 10.558, Child and Adult Care Food Program $17,013 84.044, TRIO Cluster $(53,652) 84.126, Vocational Rehabilitation Grants to States $20,908 93.575, CCDF Cluster $83,640 93.667, Title XX Block Grant $12,238 93.600, Head Start Cluster $(332,517) In total, the above programs were collectively understated by approximately $252,000. Cause and Effect Improper interpretation of indirect costs resulted in reporting of incorrect amounts for certain grants in the Schedule. Recommendation We recommend the Organization review the applicable guidance to ensure proper amounts are reported on the Schedule, including appropriate indirect expenses. Views of Responsible Officials and Corrective Action Plan The Organization agrees with the finding and has created a coordinated team responsible for reviewing the guidance regarding preparation of the appropriate financial statements, including the schedule of expenditures of federal awards to ensure proper amounts are reported on the Schedule, including appropriate indirect expenses.
Show full finding ▾Hide full finding ▴CFDA Number, Federal Agency, and Program Name 10.558, U.S. Department of Agriculture, Child and Adult Care Food Program 84.044, U.S. Department of Education, TRIO Cluster 84.126, U.S. Department of Education, Rehabilitation Services Vocational Rehabilitation Grants to States 93.575, U.S. Department of Health and Human Services, Child Care and Dev Block Grant 93.667, U.S. Department of Health and Human Services, Title XX Block Grant 93.600, U.S. Department of Health and Human Services, Head Start Cluster Pass through Entity Illinois State Board of Education N/A Illinois Department of Human Services Illinois Department of Human Services Illinois Department of Human Services City of Chicago Finding Type Significant deficiency Repeat Finding No Criteria Per 2 CFR 200.508(b), an auditee must prepare appropriate financial statements, including the schedule of expenditures of federal awards, in accordance with 2 CFR 200.510 financial statements. Per 2 CFR 200.510(b), the auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended, as determined in accordance with 2 CFR 200.502 basis for determining federal awards expended. Condition Controls in place were not adequate to ensure the Schedule was complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The following programs were overstated (understated) on the schedule of expenditures of federal awards (the "Schedule"): 10.558, Child and Adult Care Food Program $17,013 84.044, TRIO Cluster $(53,652) 84.126, Vocational Rehabilitation Grants to States $20,908 93.575, CCDF Cluster $83,640 93.667, Title XX Block Grant $12,238 93.600, Head Start Cluster $(332,517) In total, the above programs were collectively understated by approximately $252,000. Cause and Effect Improper interpretation of indirect costs resulted in reporting of incorrect amounts for certain grants in the Schedule. Recommendation We recommend the Organization review the applicable guidance to ensure proper amounts are reported on the Schedule, including appropriate indirect expenses. Views of Responsible Officials and Corrective Action Plan The Organization agrees with the finding and has created a coordinated team responsible for reviewing the guidance regarding preparation of the appropriate financial statements, including the schedule of expenditures of federal awards to ensure proper amounts are reported on the Schedule, including appropriate indirect expenses.
Finding Number: 2020-003 Condition: Controls in place were not adequate to ensure the schedule was complete and accurate. Planned Corrective Action: We have created a coordinated team responsible for reviewing the guidance regarding preparation of the appropriate financial statements, including the schedule of expenditures of federal awards to ensure proper amounts are reported on the schedule, including appropriate indirect expenses. Contact person responsible for corrective action: Darryl Herbert, Controller, ASM Anticipated Completion Date: 3/31/2022
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