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Finding 2025-005 — Timely Submission of Single Audit Reporting Package Description of Finding: The preliminary audit reports that the Single Audit reporting package for the fiscal year ended December 31, 2024 was submitted after the September 30, 2025 deadline. The audit attributes the delay to issu...
Finding 2025-005 — Timely Submission of Single Audit Reporting Package Description of Finding: The preliminary audit reports that the Single Audit reporting package for the fiscal year ended December 31, 2024 was submitted after the September 30, 2025 deadline. The audit attributes the delay to issuance of the 2023 audit and completion of the 2024 trial balance, and states that the completed 2024 trial balance was not available until after the filing deadline. The finding is designated a repeat of 2024-006. Statement of Concurrence and Cause: Management acknowledges that the FY2024 Single Audit reporting package was submitted after the applicable deadline and accepts the recommendation to strengthen audit coordination and submission tracking. Management reports that a change in independent auditors contributed to the delay: the predecessor auditor did not provide documentation requested by the successor auditor in a timely manner, delaying commencement of the FY2024 audit. This delay subsequently affected the scheduling and progress of the FY2025 audit. WCAI recognizes its responsibility for monitoring audit completion and federal submission deadlines notwithstanding delays involving external auditors. Corrective Action: WCAI has strengthened coordination with the independent auditors. For each audit cycle, management will maintain a written timetable with target dates for year-end reconciliations, delivery of requested schedules, predecessor-to-successor auditor document transfers when applicable, fieldwork, draft review, governance review, and Federal Audit Clearinghouse submission. The CEO and CFO will track outstanding requests and follow up in writing on delayed documents; unresolved delays will be escalated promptly to the audit firm leadership and, when appropriate, the Board. Management will document revised milestones and contingency steps when auditor transitions or third-party delays threaten the filing deadline. Proof of submission and FAC acceptance will be retained. Responsible Party: Chief Executive Officer, working with the Chief Financial Officer and independent auditor. Implementation Status / Timeline: Enhanced audit coordination began during the FY2025 audit cycle. Written scheduling, outstanding-request tracking, escalation, and deadline monitoring are ongoing for the FY2025 and subsequent audit cycles. Effectiveness will be evaluated based on documented completion and timely filings. Monitoring and Evidence: Audit engagement and transition correspondence; predecessor-auditor document requests and follow-up dates; written audit timetable; outstanding-items log; dated deliverables; status meeting notes; escalation correspondence; revised milestones; completed Data Collection Form; and Federal Audit Clearinghouse submission and acceptance confirmation. Management Oversight and Verification Oversight: The Chief Executive Officer and Chief Financial Officer will review implementation and monitoring documentation, communicate significant exceptions to the appropriate governance bodies, and ensure follow-up is documented. The FY2026 audit will provide independent evaluation of whether the corrected procedures operated effectively during the period tested. Supporting records: FY2025 preliminary audit findings; FY2024 Corrective Action Plan; 2026 account reconciliations, grant accounting and cost-allocation schedules, reporting logs, auditor correspondence, and audit submission records, as applicable. Management Contact: Annette Tucker, Chief Executive Officer 201 Columbia Mall Blvd, Ste 91 Columbia, SC 29223 Email: atucker@wcai.org Direct Line : 803-712-4743
Finding 2025-004 — Timely Submission of Financial Status Reports Description of Finding: The auditor reported late monthly Financial Status Reports for LIHEAP and Weatherization funding sources. Management’s review identified 60 required reports, of which 56 were timely and four were late; one repor...
Finding 2025-004 — Timely Submission of Financial Status Reports Description of Finding: The auditor reported late monthly Financial Status Reports for LIHEAP and Weatherization funding sources. Management’s review identified 60 required reports, of which 56 were timely and four were late; one report due April 15 was submitted April 16 because the responsible staff member missed the deadline. Statement of Concurrence: Management concurs that all required reports must be submitted by established deadlines, including when a delay is only one day. Corrective Action: WCAI has corrected its reporting process during 2026. A centralized reporting calendar and tracking log identify required reports, reporting periods, due dates, assigned staff, internal review dates, and actual submission dates. Responsible staff must prepare and submit reports on time; supervisory review and follow-up are required for approaching or missed deadlines. Submission confirmations are retained. Responsible Party: Grants Manager and assigned reporting staff, with supervisory review by the Chief Financial Officer. Implementation Status / Timeline: Reporting-calendar and monitoring procedures were initiated during the FY2024 audit process and formalized in April 2026, with full operation targeted for May 2026; management reports the process has been corrected. Ongoing monthly monitoring. Monitoring and Evidence: Reporting calendar; monthly checklist; supervisor sign-off; dated submission confirmations; exception log and corrective follow-up for any late reports. FY2026 performance will establish sustained compliance.
Finding Number: 2025-052 Finding Name: Failure to Communicate Award Information to Subrecipients Finding Condition(s): The Illinois Department of Healthcare and Family Services (DFHS) did not communicate required information in its award documents to subrecipients of the Child Support Services (CSS)...
Finding Number: 2025-052 Finding Name: Failure to Communicate Award Information to Subrecipients Finding Condition(s): The Illinois Department of Healthcare and Family Services (DFHS) did not communicate required information in its award documents to subrecipients of the Child Support Services (CSS) program. Additionally, the auditors noted that the DHFS has not established internal controls at a sufficient level of precision to detect whether all required information has been communicated to each subrecipient in accordance with federal regulations. Name of Contact Person(s): Tom Gentry, Bureau Chief, Bureau of Fiscal Operations - Illinois Department of Healthcare and Family Services, Division of Finance Corrective Action(s): The DHFS adopted a policy beginning 07/01/25 that these agreements are of a vendor arrangement instead of a subrecipient relationship, and therefore, will not require the elements discussed in the finding. Proposed Completion Date: July 1, 2025 – Complete
Finding Number: 2025-051 Finding Name: Failure to Perform Reviews over Home and Community Based Waiver Services (HCBS) Finding Condition(s): The Illinois Department of Healthcare and Family Services (DHFS) failed to conduct utilization reviews over Home and Community Based Waiver Services (HCBS) for...
Finding Number: 2025-051 Finding Name: Failure to Perform Reviews over Home and Community Based Waiver Services (HCBS) Finding Condition(s): The Illinois Department of Healthcare and Family Services (DHFS) failed to conduct utilization reviews over Home and Community Based Waiver Services (HCBS) for the nine waivers contracted out to its vendor during fiscal year 2025. Name of Contact Person(s): • Pamela Winsel, Bureau Chief, Waiver Operations Management - Illinois Department of Healthcare and Family Services, Medical Division • Cynthia Mester, Waiver Liaison, Waiver Operations Management - Illinois Department of Healthcare and Family Services, Medical Division Corrective Action(s): A vendor has been procured, and quality assurance reviews began in June 2026. Proposed Completion Date: July 1, 2026 – Complete
Finding Number: 2025-047 Finding Name: Failure to Properly Report Medicaid Overpayments Identified by the Medicaid Fraud Control Unit Finding Condition(s): The Illinois Department of Healthcare and Family Services (DHFS) did not properly report monetary recoveries of overpayments identified by the M...
Finding Number: 2025-047 Finding Name: Failure to Properly Report Medicaid Overpayments Identified by the Medicaid Fraud Control Unit Finding Condition(s): The Illinois Department of Healthcare and Family Services (DHFS) did not properly report monetary recoveries of overpayments identified by the Medicaid Fraud Control Unit (MFCU) on its quarterly CMS-64 report. The auditors also noted that the DHFS has not established internal controls at a sufficient level of precision to ensure all overpayments identified and recovered by the MFCU are communicated, tracked, and properly reported on the quarterly CMS-64 report. Specifically, there is no formal reconciliation process between the Attorney General's recovery records, the MFCU closed-case database, and the overpayment amounts reported on the CMS-64 report. Name of Contact Person(s): • Jennifer Bourn, Bureau Chief, Bureau of Federal Finance - Illinois Department of Healthcare and Family Services, Division of Finance • Beth Walker, Assistant Bureau Chief, Bureau of Federal Finance - Illinois Department of Healthcare and Family Services, Division of Finance Corrective Action(s): The DHFS will complete the following corrective actions: 1. The DHFS will form a workgroup to meet with the other agencies in the coordination of documented Medicaid Fraud recoveries reconciliation practices and operational procedures to ensure MFCU-identified overpayments are properly reported on the quarterly CMS-64 report in accordance with program regulations. 2. Federal Claiming Guide: a. The DHFS will incorporate language into agency-specific federal claiming guides detailing the requirement to report recoveries, including but not limited to MFCU, to DHFS for the return of Federal Financial Participation (FFP) as applicable and/or required in accordance with program regulations. b. The DHFS to distribute agency-specific federal claiming guides and receive signed acknowledgement of requirements detailed within, including reporting Medicaid Fraud recoveries to DHFS for return of FFP. 3. Ongoing Monitoring: a. Continue quarterly review of MFCU recoveries and verification from other agencies on potential returns of FFP. b. Ensure documentation related to MFCU recoveries accompanies federal reporting support for the return of FFP. Completion Date: March 31, 2027
Finding Number: 2025-040 Finding Name: Inadequate Procedures to Determine Accuracy of the Post Expenditure Report Finding Condition(s): The Illinois Department of Human Services (IDHS) did not maintain or provide supporting documentation for the post expenditure report including a key line item, the...
Finding Number: 2025-040 Finding Name: Inadequate Procedures to Determine Accuracy of the Post Expenditure Report Finding Condition(s): The Illinois Department of Human Services (IDHS) did not maintain or provide supporting documentation for the post expenditure report including a key line item, the number of eligible individuals who received services paid for in part or in whole with federal funds under the Social Services Block Grant (Title XX) program. Additionally, the auditors noted that effective internal controls have not been established to ensure supporting documentation is maintained for data reported in the post-expenditure report key line items. Name of Contact Person(s): • Elizabeth Lusk, Social Service Program Planner – Illinois Department of Human Services, Family and Community Services • Kasey Reagan, Division Director – Illinois Department of Human Services, Family and Community Services Corrective Action(s): The IDHS has established uniform procedures to ensure the maintenance of documentation supporting the post-expenditure report. These procedures include those listed below. Additionally, the IDHS will establish a supervisory review process to ensure the report is complete, accurate, and properly supported. • The IDHS’ Family and Community Services (FCS) team emailed notification to all grantees of the requirement to include a client identifier when reporting the number of eligible clients served. (Completed as of 07/01/24) • The IDHS’ Family and Community Services (FCS) team updated its Fiscal Year 2026 Title XX Program Manual to include client identifier as a reporting requirement. The update included the process of how and when the data will be collected. (Completed as of 04/01/25) • The IDHS shifted from annual to quarterly reporting for the post-expenditure report. This change will ensure the report is complete, accurate, and properly supported. (Completed as of 06/30/26) • The IDHS updated the funding requirements to include Social Services Block Grant (SSBG) reporting requirements. (Completed as of 06/30/26) • Supervisory review and approval of the report by the end of the first quarter of the Fiscal Year 2027, ended September 30th. (Proposed Completion Date: 10/30/26) Proposed Completion Date: October 30, 2026 - Complete
Finding Number: 2025-039 Finding Name: Inaccurate Annual TANF ACF-204 Special Report Finding Condition(s): The Illinois Department of Human Services (IDHS) does not have an adequate process in place to ensure the ACF-204, annual special report for the Temporary Assistance for Needy Families (TANF) p...
Finding Number: 2025-039 Finding Name: Inaccurate Annual TANF ACF-204 Special Report Finding Condition(s): The Illinois Department of Human Services (IDHS) does not have an adequate process in place to ensure the ACF-204, annual special report for the Temporary Assistance for Needy Families (TANF) program is complete and accurate. The auditors also noted that the IDHS does not perform analytical or other procedures during the report preparation process to ensure amounts reported are reasonable in relation to previously reported information or expectations relative to current program activities. Finally, the auditors noted that the supervisory review procedures are not designed to operate at a level of precision to identify errors of this nature. Name of Contact Person(s): Sarah Eves, Deputy Chief Financial Officer – Illinois Department of Human Services, Division of Rehabilitation Services Corrective Action(s): The IDHS will implement additional controls to ensure the data is obtained, compiled, and reviewed to ensure complete and accurate reporting on the ACF-204. Specific IDHS corrective actions are as follows: • Work with the Illinois Department of Healthcare and Family Services (HFS) staff to supply any missing reports, to date. (Completed as of 08/19/26) • Ensure IDHS staff are included in report distribution. (Completed as of 08/24/26) • Develop procedures for the review of supporting schedules which 1) ensure all monthly reports were obtained from the HFS and 2) ensure any reports that are missing will be obtained prior to the submission of the ACF-204. (Proposed Completion Date: 11/01/26) • Develop procedures for review of the reasonableness of amounts reported; comparison of current year ACF-204 data to prior year report data; and further review of significant variances between current year data and prior year data. (Proposed Completion Date: 11/01/26) • Supervisory review of report and supporting documentation prior to the submission to the federal government, including review of any variances between current year and prior year data. (Proposed Completion Date: 11/14/26) Proposed Completion Date: November 14, 2026
Finding Number: 2025-038 Finding Name: Failure to Monitor Child Care Provide Health and Safety Requirements Finding Condition(s): The Illinois Department of Human Services (IDHS) did not perform monitoring reviews of health and safety requirements for providers of the Child Care Development Fund Clu...
Finding Number: 2025-038 Finding Name: Failure to Monitor Child Care Provide Health and Safety Requirements Finding Condition(s): The Illinois Department of Human Services (IDHS) did not perform monitoring reviews of health and safety requirements for providers of the Child Care Development Fund Cluster (CCDF) program. The auditors also noted that the IDHS has not established monitoring or other control activities to ensure health and safety monitoring reviews are performed for all child care providers as required by State and Federal law. Additionally, as of the date of the auditors’ testing, the IDHS has not evaluated the population of providers to determine if there are other providers for which reviews were not performed. Name of Contact Person(s): Maureen Bilek, Audit Compliance and Programmatic Monitoring Administrator – Illinois Department of Human Services, Division of Early Childhood (DEC) Corrective Action(s): The IDHS has increased its staffing capacity. Additionally, as of July 1, 2026, this program has transitioned to the Illinois Department of Early Childhood (IDEC), and the IDHS understands that the IDEC is continuing efforts to fill remaining vacancies. The IDHS (and now IDEC) have revised policies and procedures and associated training and have implemented additional monitoring and oversight tools to track and monitor inspections to ensure inspections are conducted timely and in compliance with requirements. Specific IDHS corrective actions are as follows: Licensed Providers • Recruit, hire and onboard eight additional managers to strengthen management capacity, provide support to licensing representatives, and enhance the supervision and monitoring of child care provider health and safety requirements and licensing operations. (Completed as of 08/26/26) • Continue to increase staffing capacity by recruiting, hiring, and onboarding five Day Care Licensing Representatives and one additional manager to strengthen licensing operations, ensure continuity of services, and enhance the capacity to conduct timely and consistent monitoring activities. The additional staffing will support effective oversight and monitoring of child care providers. (Proposed Completion Date: 02/15/27) • Analyze automation needs and identify opportunities to enhance processes for alerting licensing staff of upcoming annual inspection due dates. (Proposed Completion Date: 03/31/27) • Train newly hired managers and Day Care Licensing Representatives on internal licensing procedures and requirements to ensure annual health and safety inspections are completed within the required timeframes. (Proposed Completion Date: 05/31/27) Licensed Exempt Providers • Draft updated the Monitoring & Enforcement Policy & Procedure Guide for IDHS’ Leadership approval. (Completed as of 08/20/26) • Receive IDHS’ Leadership approval of the Monitoring & Enforcement Policy & Procedure Guide. (Proposed Completion Date: 11/15/26) • Meet weekly to track monitoring activities to ensure deadlines are met. (Proposed Completion Date: 11/15/26) • Audit and update all associated forms, checklists, and correspondence for the IDHS’ Monitoring/Enforcement team. (Proposed Completion Date: 11/15/26) • Create a PowerPoint training module for the IDHS’ Monitoring/Enforcement team. (Proposed Completion Date: 11/15/26) • Schedule initial training session for the IDHS’ Monitoring/Enforcement team to orient it to the updated procedures. (Proposed Completion Date: 11/15/26) • Hold initial training, curate users’ questions for post-training launch of FAQs. (Proposed Completion Date: 11/15/26) • Issue formal communication to all providers about anticipating vigorous engagement for support, education, monitoring, and enforcement. (Proposed Completion Date: 12/01/26) • Finalize and issue FAQs to internal staff, based on training inputs. (Proposed Completion Date: 12/01/26) • Monitor incoming customer service inquiries for sentiment, needs, and questions after strengthening the IDHS’ Monitoring team’s resources and communicating expectations to providers. (Proposed Completion Date: 12/01/26) • Maintain monthly workgroup sessions with working team for continual process improvement and team education. (Proposed Completion Date: 12/01/26) • Maintain internal panel review on monthly basis of provider status, needs, and upcoming actions to schedule. (Proposed Completion Date: 12/01/26) Proposed Completion Date: May 31, 2027
Finding Number: 2025-026 Finding Name: Failure to Properly Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Community College Board (ICCB) failed to report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to su...
Finding Number: 2025-026 Finding Name: Failure to Properly Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Community College Board (ICCB) failed to report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subrecipients of the Child Care and Development Fund (CCDF) Cluster (CCDF Cluster) program. Additionally, the auditors noted the ICCB did not establish adequate control procedures to ensure FFATA reports were properly completed for all subawards as required. Name of Contact Person(s): Jennifer Franklin, Deputy Director for Finance and Operations – Illinois Community College Board Corrective Action(s): As the grant noted in the finding ended at the end of Fiscal Year 2024, with only Fiscal Year 2025 expenditures remaining, the ICCB notes that no corrective action is needed at this time. However, if a similar grant is established between the Illinois Department of Human Services (DHS) and the ICCB in the future, both agencies will collaborate at the outset of the agreement to ensure all FFATA reporting requirements are identified, assigned, and completed in a timely manner. Proposed Completion Date: July 1, 2025 – Complete
Finding Number: 2025-022 Finding Name: Failure to Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Department of Aging (IDOA) failed to report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subrecipients o...
Finding Number: 2025-022 Finding Name: Failure to Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Department of Aging (IDOA) failed to report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subrecipients of the Aging Cluster program. Additionally, the auditors noted that the IDOA did not establish adequate internal controls over FFATA reporting to ensure all subawards were reported as required. Name of Contact Person(s): • Sarah Harris, Chief Fiscal Officer – Illinois Department of Aging • Theresa McKeon, Deputy Chief Fiscal Officer and Chief Accountability Officer – Illinois Department of Aging Corrective Action(s): Actions have already been taken to address and correct this finding. The IDOA has implemented a centralized smart tracking spreadsheet containing core grantee information, updated at the beginning of each grant cycle. Award amounts and related data will be entered within 48 hours of federal grant execution, and automated notifications will be sent to staff responsible for FFATA reporting in SAM.gov. To ensure accuracy, timeliness, and continuity of compliance, the following process has been established: 1. Master grantee data has been prepopulated in the smart tracker. Any new grantees awarded will be added to the tracker immediately. 2. Within 48 hours of grant execution, agreement numbers and award amounts—broken out by the Assistance Listing Number (ALN)—will be entered into the tracker. 3. Once agreement numbers and ALN specific amounts are recorded, an automated notification will be sent to team members with SAM.gov access, prompting them to enter all required FFATA information. 4. After FFATA data is entered into SAM.gov, staff will record the completion date in the smart tracker. 5. If the completion date is not entered within 10 days, the system will issue a reminder to staff and the Chief Accounting Officer (CAO). 6. The CAO and the GATA Manager within the Compliance Unit are responsible for monitoring FFATA submissions to ensure all entries are accurate, complete, and submitted within 30 days of each executed grant. Redundant staff access to SAM.gov has been established to prevent delays and maintain continuity. This enhanced process leverages technology for automated reminders, establishes staff redundancy, and ensures long term consistency and compliance with FFATA reporting requirements for current and future grant cycles. As of 09/30/26, the IDOA has implemented the above controls to ensure that all FFATA information is prepared and ready for entry into SAM.gov as soon as the Notice of Award (NOA) is received and entered into FFATA by the Federal awarding agency. One important consideration in resolving the finding is that the FFATA reporting does not allow any subrecipient award information to be entered into SAM.gov until the federal award has been entered into the system by the Federal awarding agency. This creates a timing conflict for formulary awards that may prevent all subrecipient award data from being entered within 30 days of execution. Therefore, as part of its corrective action, the IDOA will seek guidance from its Federal awarding agency to minimize or eliminate this timing issue and to determine an appropriate compliance path moving forward. Proposed Completion Date: March 31, 2027
Finding Number: 2025-021 Finding Name: Failure to Properly Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Department of Public Health (IDPH) failed to properly report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards ...
Finding Number: 2025-021 Finding Name: Failure to Properly Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Department of Public Health (IDPH) failed to properly report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subrecipients of the Immunization Cooperative Agreements (ICA) and Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) programs. Additionally, the auditors noted that the IDPH did not have adequate internal controls in place over FFATA reporting to ensure all subawards were accurately reported within required time frames. Name of Contact Person(s): • Jacob Cisco, Chief Financial Officer/Bureau Chief, Finance – Illinois Department of Public Health, Office of Administrative Affairs • Sheila Jefferson, Chief Accountability Officer – Illinois Department of Public Health, Office of Administrative Affairs • Timothy Stevens, Grant Management Auditor – Illinois Department of Public Health, Office of Administrative Affairs Corrective Action(s): • The IDPH has implemented policies to ensure better data quality for the FFATA report. o The IDPH has implemented a policy to ensure the FAIN is captured in grant set up and verified prior to the grant agreement being signed by the grantee. This ensures that the grants that are federally funded are reflected as such in the IDPH’s Grant Management System (EGrAMS). The responsible party for this policy is the Grant Accountability and Transparency Act Specialist, Oladayo Owoeye, and the Grant Administrative Specialist, Lisa Cotner. o The IDPH has implemented a policy of verifying the FFATA report by reviewing an additional query from EGrAMS of all Federally funded awards to verify the data that pulled in the FFATA extract from EGrAMS. The responsible party for this is the Office of Administrative Affairs, Bureau of Finance, Grants Division, specifically the Grant Management Auditor, Timothy Stevens. • EGrAMS has been enhanced to provide better accuracy of the FFATA report. o The IDPH has adopted electronic signatures within EGrAMS. With electronic signatures, the subaward obligation/action date populates the date that the award is obligated. The responsible party for this is the Office of Administrative Affairs, Bureau of Finance, Grants Division, specifically the Grant Management Auditor, Timothy Stevens. o To address the findings related to late reporting of the FFATA reports, the IDPH has removed the requirement of the grantee zip+4 needing to be in the agency registration, ensuring that all Federally funded awards are downloaded into the monthly FFATA report extract from EGrAMS. The responsible party for this is the Office of Administrative Affairs, Bureau of Finance, Grants Division, specifically the Grant Management Auditor, Timothy Stevens. Proposed Completion Date: January 31, 2025 - Complete
Finding Number: 2025-018 Finding Name: Failure to Perform Cash Draws in Accordance with the Treasury State Agreement Finding Condition(s): The Illinois Department of Commerce and Economics Opportunity (DCEO) did not perform its cash draws in accordance with the funding technique prescribed in the Tr...
Finding Number: 2025-018 Finding Name: Failure to Perform Cash Draws in Accordance with the Treasury State Agreement Finding Condition(s): The Illinois Department of Commerce and Economics Opportunity (DCEO) did not perform its cash draws in accordance with the funding technique prescribed in the Treasury State Agreement (TSA). Additionally, the auditors noted that internal controls have not been established to ensure cash draws are calculated and requested in accordance with Treasury regulations and the funding technique prescribed by the Treasury-State agreement. Name of Contact Person(s): • Lisa Clement, Audit and Resolution Manager – Illinois Department of Commerce and Economic Opportunity • Jared Ebel, Chief Accountability Officer – Illinois Department of Commerce and Economic Opportunity • Phil Keshen, Deputy Director – Illinois Department of Commerce and Economic Opportunity, Office of Fiscal Management Corrective Action(s): The DCEO’s Office of Financial Management requested that the Governor’s Office of Management and Budget (GOMB) change the funding technique for the Low-Income Home Energy Assistance Program within the Treasury-State Agreement to Pre-Issuance. This change eliminates the need to re-certify to the accuracy of the clearance pattern. GOMB approved the change to the Treasury-State Agreement for Fiscal Year 2026. Proposed Completion Date: July 1, 2025 – Complete
Finding Number: 2025-015 Finding Name: Failure to Properly Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) failed to properly report information required by the Federal Funding Accountability and Transparency Act...
Finding Number: 2025-015 Finding Name: Failure to Properly Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) failed to properly report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subrecipients of the Workforce Innovation and Opportunity Act (WIOA) Cluster and Low-Income Home Energy Assistance Program (LIHEAP) programs. Additionally, the auditors noted that the DCEO did not have adequate internal controls in place over FFATA reporting to ensure all subawards were accurately reported within required timeframes. Name of Contact Person(s): • Lisa Clement, Audit and Resolution Manager – Illinois Department of Commerce and Economic Opportunity • Jared Ebel, Chief Accountability Officer – Illinois Department of Commerce and Economic Opportunity • Phil Keshen, Deputy Director – Illinois Department of Commerce and Economic Opportunity, Office of Fiscal Management Corrective Action(s): The DCEO’s Office of Financial Management updated the FFATA reporting procedures. With this update, reports are filed based on award dates. To further clarify the procedure, if a grant’s value is equal to or exceeds $30,000 and is modified by any amount, then it must be reported again. Implementation of the new procedures began with the March 2025 report. Proposed Completion Date: April 14, 2025 – Complete
Finding Number: 2025-013 Finding Name: Failure to Complete UI BAM Case File Reviews Within Required Timeframes Finding Condition(s): The Illinois Department of Employment Security (IDES) did not complete the Benefit Accuracy Measurement (BAM) case file reviews in accordance with United States Depart...
Finding Number: 2025-013 Finding Name: Failure to Complete UI BAM Case File Reviews Within Required Timeframes Finding Condition(s): The Illinois Department of Employment Security (IDES) did not complete the Benefit Accuracy Measurement (BAM) case file reviews in accordance with United States Department of Labor (USDOL) requirements for the Unemployment Insurance (UI) program. The auditors noted that the IDES did not achieve each of the required percentage of case reviews within the required timeframes. The auditors noted that the IDES has not established adequate controls to ensure BAM case file review procedures are completed within timeframes established by the USDOL. Name of Contact Person(s): Dureyl Tyson, Benefit Accuracy Measurement Unit Manager – Illinois Department of Employment Security Corrective Action(s): During the latter half of 2025, the IDES hired and completed the training of two additional investigators to complete the reviews timely. Proposed Completion Date: December 31, 2025 – Complete
Finding Number: 2025-012 Finding Name: Inadequate Process for Preparing ETA 2208A Special Report Finding Condition(s): The Illinois Department of Employment Security (IDES) does not have an adequate process in place to ensure the ETA 2208A special reports prepared for the Unemployment Insurance (UI)...
Finding Number: 2025-012 Finding Name: Inadequate Process for Preparing ETA 2208A Special Report Finding Condition(s): The Illinois Department of Employment Security (IDES) does not have an adequate process in place to ensure the ETA 2208A special reports prepared for the Unemployment Insurance (UI) program are complete and accurate. Name of Contact Person(s): Linette Hughes, Budget Director – Illinois Department of Employment Security Corrective Action(s): The IDES has reviewed and corrected the job aid for the ETA 2208A reporting. Additionally, the IDES has communicated the corrective actions to its staff. Proposed Completion Date: December 31, 2025 – Complete
Finding Number: 2025-011 Finding Name: Inadequate Process for Preparing ETA 9130 Financial Reports Finding Condition(s): The Illinois Department of Employment Security (IDES) does not have an adequate process in place to ensure that the ETA 9130 financial reports prepared for the Unemployment Insura...
Finding Number: 2025-011 Finding Name: Inadequate Process for Preparing ETA 9130 Financial Reports Finding Condition(s): The Illinois Department of Employment Security (IDES) does not have an adequate process in place to ensure that the ETA 9130 financial reports prepared for the Unemployment Insurance (UI) program are complete and accurate. Additionally, the auditors noted that the IDES does not perform analytical or other procedures over previously reported information or expectations relative to current program activities. Finally, supervisory review procedures are not designed to operate at a level of precision to identify errors of this nature. Name of Contact Person(s): Kelly McGrath, Manager of Accounting and Reporting – Illinois Department of Employment Security Corrective Action(s): The IDES created a new ETA 9130 report based on current accounting operations from its accounting system, the Enterprise Resource Planning (ERP) system. The new ETA 9130 reports were created in March 2026, with the first test run for the March 31, 2026, ETA 9130 reporting period. The IDES also ran the new ETA 9130 reports for the June 30, 2026, reporting period. While the new ETA 9130 reports are running properly, the new ETA 9130 reports will need to be reconfigured for the new payroll system. As the underlying data in the new ETA 9130 reports will change with the new payroll system, the IDES has not yet implemented analytical procedures. Finally, the IDES implement supervisory review procedures. The IDES’ accountants enter the ETA 9130 data into the Payment Management System (PMS). Next, the Grant Accounting Supervisor reviews the ETA 9130 reports against what is entered into the PMS. The Grant Accounting Supervisor investigates all issues with ETA 9130 reports with the Manager of Accounting and Reporting. After the Grant Accounting Supervisor’s review, either the Manager of Accounting and Reporting or the Manager of Accounting Services approves the ETA 9130 report in the PMS. The IDES considers this new ETA 9130 report a first draft as accounting operations will be changing with the conversion from its old payroll system to the eTime/CTAS systems. In addition, the IDES is converting from an indirect cost allocation plan to a negotiated indirect cost rate. These changes in operations could affect how and where the IDES acquires the data needed for the ETA 9130 reports. Some reconfiguration may be needed to finalize the new ETA 9130 report. The IDES went live with the new payroll system with the July 31, 2026, payroll. The IDES is working through issues with the new payroll data and the new database and is working to create reports to use to enter the payroll data into the ERP system. Additionally, due to the payroll conversion, which will affect how to prepare the ETA 9130 report, current policies and procedures will need to be rewritten when the conversion is complete. Proposed Completion Date: October 31, 2026
Finding Number: 2025-007 Finding Name: Failure to Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Department of Transportation (IDOT) failed to report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subrec...
Finding Number: 2025-007 Finding Name: Failure to Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Department of Transportation (IDOT) failed to report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subrecipients of the Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs (AIP) program. Name of Contact Person(s): Joe Segobiano, Bureau Chief of Administrative Services – Illinois Department of Transportation, Division of Aeronautics Corrective Action(s): IDOT’s grant administrator and staff are now ensuring all grants are entered as soon as they are notified of the grant being executed. Proposed Completion Date: August 31, 2025 - Complete
U.S. Department of Housing and Urban Development West Liberty Care Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: January 1, 2025, through December 31, 2025 The findings from the schedule of findings and questioned costs are...
U.S. Department of Housing and Urban Development West Liberty Care Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. Audit period: January 1, 2025, through December 31, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Housing and Urban Development 2025-001 Section 232 HUD Insured Mortgage Note Payable - Assistance Listing No. 14.129 Criteria or specific requirement: The Community was required to obtain written approval from HUD prior to surrendering 13 licensed beds to the State of Ohio that were collateral for the HUD-insured mortgage. Condition: The Community did not obtain HUD’s approval prior to requesting and obtaining approval from the Ohio Department of Health (ODH) to reduce the licensed beds from 87 to 74 for the nursing facility during April 2023. Recommendation: The Community should adhere to the Regulatory Agreement and obtain HUD’s approval prior to taking any action specifically precluded in the Regulatory Agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Community is working with HUD to obtain the necessary approval. Amber Swords is responsible for corrective action Planned completion date for corrective action plan: December 31, 2026
FINDING 2025-017: Controls Over SRF Reimbursement Requests Response: The City again agrees with the auditor’s recommendation and will include reporting and reimbursement rules and guidelines in the new Grant & Federal Funding policy currently being developed by the Finance Department. We have also c...
FINDING 2025-017: Controls Over SRF Reimbursement Requests Response: The City again agrees with the auditor’s recommendation and will include reporting and reimbursement rules and guidelines in the new Grant & Federal Funding policy currently being developed by the Finance Department. We have also created a central location for all grant documentation to be stored in order to keep all documentation available to everyone involved in grant-related transactions. The new process/policy will also include additional review requirements.
Finding 2025-003 Late Reporting and Noncompliance with Reporting Requirements Material Weakness Name of Contact Person: Nora Tom, President; Tribal Coordinator, Jacinta Martin Corrective Action Plan: The Stebbins Community Association will establish and implement a formal reporting compliance proces...
Finding 2025-003 Late Reporting and Noncompliance with Reporting Requirements Material Weakness Name of Contact Person: Nora Tom, President; Tribal Coordinator, Jacinta Martin Corrective Action Plan: The Stebbins Community Association will establish and implement a formal reporting compliance process to ensure that all required financial, programmatic, grant, and other regulatory reports are accurately prepared, reviewed, approved, and submitted by the applicable deadlines. Management will implement the following procedures: 1. Centralized Reporting Calendar The Association will establish a centralized reporting calendar identifying all required reports, including: • Report name and funding source; • Reporting period; • Due date; • Responsible employee; • Required management review; • Submission method; and • Date submitted. The calendar will be maintained and updated throughout the year. 2. Designated Responsibility A specific employee will be assigned responsibility for monitoring each reporting requirement. The assigned employee will be responsible for preparing the report and ensuring that it is submitted by the applicable deadline. 3. Management Review and Approval All significant financial and program reports will be reviewed by the Executive Director or designated management personnel before submission. The review will verify the accuracy and completeness of the information and compliance with applicable reporting requirements. 4. Advance Deadlines Internal deadlines will be established before the actual funding agency or regulatory deadline. Reports should generally be completed and submitted for management review sufficiently in advance to allow time for corrections or unforeseen delays. 5. Supporting Documentation Documentation supporting submitted reports will be maintained in an organized manner, including financial records, invoices, payroll records, program records, grant documentation, correspondence, and copies of submitted reports and submission confirmations. 6. Monitoring of Grant and Reporting Requirements Management will periodically review grant agreements, award documents, funding notices, and applicable regulations to identify reporting requirements and changes to reporting deadlines or submission procedures. 7. Late or Missed Reports If a report cannot be submitted by the required deadline, the responsible employee will immediately notify management. Management will contact the applicable funding agency, when appropriate, to request an extension or provide an explanation and establish a plan for bringing the reporting requirement current. 8. Follow-Up on Outstanding Reports Management will maintain a list of outstanding or pending reports and monitor them until completed and accepted by the applicable funding agency. 9. Staff Training Employees responsible for grant administration, accounting, financial reporting, and program reporting will receive training regarding reporting deadlines, applicable grant requirements, documentation standards, and submission procedures. 10. Ongoing Management Oversight The Executive Director will periodically review the reporting calendar and outstanding reports to ensure that reporting responsibilities are being completed timely and that identified deficiencies are corrected. Proposed Completion Date: The corrective action will be implemented immediately. The centralized reporting calendar and assignment of reporting responsibilities will be established for the current fiscal year.
Audit Finding Reference: 2025-002 Improve Internal Controls Over Reporting and Period of Performance Planned Corrective Action: The Town has reviewed the processes and internal controls related to reporting and the period of performance. Going forward, the Town will ensure that appropriate procedure...
Audit Finding Reference: 2025-002 Improve Internal Controls Over Reporting and Period of Performance Planned Corrective Action: The Town has reviewed the processes and internal controls related to reporting and the period of performance. Going forward, the Town will ensure that appropriate procedures are followed to support accurate and timely reporting and compliance with applicable period-of-performance requirements. Management will continue to monitor these processes to ensure that internal controls remain effective. Planned Implementation Date of Corrective Action: Fiscal Year 2027 and ongoing. Person Responsible for Corrective Action: Michelle Leary and Bethiny Moseley
KVCOG did not have effective internal controls to help ensure timely and accurate preparation of financial information, including account reconciliations. As a result, management did not have the information necessary to complete the FAC filing within the timeframe required by 2 CFR §200.512(a)(1). ...
KVCOG did not have effective internal controls to help ensure timely and accurate preparation of financial information, including account reconciliations. As a result, management did not have the information necessary to complete the FAC filing within the timeframe required by 2 CFR §200.512(a)(1). The late submission of the Single Audit report to the FAC creates noncompliance with federal reporting requirements and increases KVCOG’s risk of administrative actions by federal awarding agencies. This may result in delayed acceptance of federal awards, imposition of grant conditions, or restrictions on access to federal funds until the report is submitted and accepted. Corrective Action: It is impossible to submit an annual audited report within 90 days of year-end. This would mean the audit with have to be completed and approved by 9/30/26. The best we can do in this case is be as efficient as possible in closing our reports and reconciling information to be prepared for auditors as soon as possible after year-end. For example, for fiscal year ending 6/30/26, we are not planning audit work until early to mid-November which is already past the deadline, with final reports probably not until the end of 2026 at the earliest. We can only do our best to be efficient. The only other option is to submit a preliminary internal unaudited reports noted as such. Regarding the data collection form and reporting package for FY24-25, we did not meet this deadline due to transition in financial staffing and the delay in being able to engage an audit firm. For FY25-26, we should be able to meet this deadline based on currently scheduled audit work (November) and this should be consistent for subsequent years. Responsible Party: Name: Diana Rafuse Title: Finance Director Phone: 207-453-4258 Anticipated Completion Date: 12/31/2026
Sociedad para Asistencia Legal de Puerto Rico, Inc. Corrective Action Plan Single Audit 2025 For the Year Ended June 30, 2025 Section I: General Information Auditee: Sociedad para Asistencia Legal de Puerto Rico, Inc. (the Organization) Audit Period: July 1, 2024 – June 30, 2025 Auditor: Galíndez LL...
Sociedad para Asistencia Legal de Puerto Rico, Inc. Corrective Action Plan Single Audit 2025 For the Year Ended June 30, 2025 Section I: General Information Auditee: Sociedad para Asistencia Legal de Puerto Rico, Inc. (the Organization) Audit Period: July 1, 2024 – June 30, 2025 Auditor: Galíndez LLC Date: January 22, 2026 Section II: Financial Statement Findings No findings were reported under Government Auditing Standards. Section III: Federal Award Findings and Questioned Costs Finding No. 2025-001: Bi-weekly Reporting Compliance • Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSFRF) • ALN: 21.027 • Compliance Requirement: Reporting Condition Identified by Auditor: During the reporting test, auditors detected that reports were submitted after the corresponding bi-weekly period. Additionally, expenditures in the reports contained errors related to amounts for employee retentions for payroll taxes, which were included in the reports but were not expenditures incurred by the Organization at that specific moment. Management's Views and Justification: The Organization acknowledges that three (3) out of twelve (12) bi-weekly reports for ALN 21.027 were submitted late. This delay was due to an unintentional error involving a mismatch of dates, as explained in an email to the grantor on the same day as the submission. The grantor acknowledged receipt of the report. Furthermore, the Organization maintains continuous communication with the grantor to validate eligible expenses. The grantor has not verbalized any major discrepancies related to late submissions in the monthly stakeholder meetings. While the Organization recognizes the late submission, it asserts that the delay was minor and promptly addressed. 2 Management's Views and Justification (continues): Management highlights that the Organization also administered major federal programs under FEMA Public Assistance (ALN 97.036) and Hazard Mitigation (ALN 97.039) passed through COR3. These programs were audited and received an unmodified opinion with no findings reported, as confirmed by the COR3 Management Decision Letter dated August 26, 2025 (Determination: "No Action Required"). Corrective Actions Taken or Planned To address the findings and prevent recurrence, Sociedad para Asistencia Legal de Puerto Rico, Inc. is implementing the following measures: 1. Improving Accuracy of Expenditures • Reconciliation Protocol: We will implement a strict protocol where the Finance Director reconciles General Ledger (GL) with bi-weekly reports to ensure that only eligible, incurred expenditures are reported. • Validation: Specific procedures will be added to prevent the inclusion of non-expenditure items (such as employee payroll tax retentions) in the reports. • Automated Checks: We will implement automated checks or validation rules in the reporting process to detect and prevent data entry errors. • Pre-Submission Audit: A compliance officer will conduct pre-submission audits to review expenditures against federal guidelines, ensuring compliance with OMB Circular A-133 and 2 CFR 200. 2. Timely Submission of Reports • Reminder System: A system of calendar reminders has been implemented for all report deadlines. • Accountability: Clear consequences have been established for failing to submit reports on time. • Timeline Assessment: We are evaluating the current reporting timeline to assess if adjustments are needed to allow for adequate review time prior to submission. 3. Communication with Grantor • Proactive Updates: We will proactively communicate with the grantor regarding these corrective actions. • Implementation Timeline: We will provide the grantor with a specific timeline for the full implementation of these protocols. Implementation Details: • Anticipated Completion Date: December 31, 2025 • Responsible Official: Héctor A. Díaz Pomales, Director de Finanzas Sociedad para Asistencia Legal de Puerto Rico, Inc.
Warwick Public Schools has implemented several procedures to strengthen grant management, improve the accuracy and timeliness of required reporting, and ensure appropriate coordination between the Grants and Business Offices. 1. Grants Management Calendar: A shared Grants Management Calendar has bee...
Warwick Public Schools has implemented several procedures to strengthen grant management, improve the accuracy and timeliness of required reporting, and ensure appropriate coordination between the Grants and Business Offices. 1. Grants Management Calendar: A shared Grants Management Calendar has been created and is actively used by the Grants and Business Offices to monitor reporting deadlines and ensure required reports are completed and submitted on time. The calendar identifies the individual responsible for each reporting requirement and is managed by the Director of Federal Programs & Grants, Paul Heatherton. 2. Grant Tracker: A centralized Grant Tracker has been implemented to document key grant information, including the Grant Award Notification (GAN), approved budget, grant-funded positions, and grant end dates. This tracker is shared with the Grants and Business Offices and, when applicable, Human Resources. It supports coordination across departments, particularly for positions funded through grants with defined end dates, such as the Coronavirus State and Local Fiscal Recovery Funds. This process helps the district identify upcoming grant expirations and plan for the continuation or transition of funding for grant-funded positions. 3. Annual Grant Position and Funding Notifications: The Grants Office has established an annual process for providing Human Resources with a transaction notice identifying grant-funded positions and their associated grant fund numbers. This procedure strengthens communication regarding grant-funded staffing and helps ensure that positions are accurately associated with the appropriate funding sources. 4. Federal Grants Management Procedural Guide: Warwick Public Schools intends to develop a Warwick Public Schools Federal Grants Management – Procedural Guide by April 2027. This working guide will include both programmatic and financial procedures to promote consistent grant administration and ensure compliance with applicable federal, state, and grant-specific requirements. The guide will establish clear expectations for grant oversight, reporting deadlines, financial documentation, expenditure monitoring, and coordination among the Grants Office, Business Office, and other relevant departments. It will serve as a reference for staff responsible for administering and monitoring grant-funded programs and expenditures. The Grants Management Calendar, Grant Tracker, and annual grant position and funding notification procedures were implemented as of September 30, 2026. Completion of the Federal Grants Management Procedural Guide by April 2027 will serve as an additional step toward strengthening internal controls, standardizing grant administration, and supporting ongoing compliance.
All quarterly reports were reviewed and combined into a single report. All obligations and expenses as of 6/30/2024 and 6/30/2025 were examined and a determination of correct obligation and expenses was made. These new numbers were used for the report dated 10/15/2025. By the time the FY24 report wa...
All quarterly reports were reviewed and combined into a single report. All obligations and expenses as of 6/30/2024 and 6/30/2025 were examined and a determination of correct obligation and expenses was made. These new numbers were used for the report dated 10/15/2025. By the time the FY24 report was completed and issue was found, FY25 was over. This issue is corrected for FY26.
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