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Finding 1207093 (2024-047)
Material Weakness 2024
State of Illinois
IL
Reporting Subrecipient Monitoring § 200.303
Finding Number: 2024-047 Finding Name: Failure to Accurately Prepare Financial Reports for the Crime Victim Assistance Program Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not prepare accurate federal financial status reports for the Crime Victim Assistance (...
Finding Number: 2024-047 Finding Name: Failure to Accurately Prepare Financial Reports for the Crime Victim Assistance Program Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not prepare accurate federal financial status reports for the Crime Victim Assistance (CVA) program. Additionally, the auditors noted the supervisory review procedures performed for this report were not designed to operate at an appropriate level of precision to ensure financial reports are accurately prepared. Finally, the auditors determined that ICJIA does not perform analytical procedures to identify potential errors or unusual fluctuations in reported amounts. Name of Contact Person(s): • Rise Maye, Director – Illinois Criminal Justice Information Authority, Federal and State Grants Unit • Shataun Hailey, Program Manager – Illinois Criminal Justice Information Authority, Federal and State Grants Unit Corrective Action(s): The Enterprise Grants Management Information System (EGMIS) is ICJIA’s internal grants management system used to track subrecipient financial data, including recipients’ share match amounts. Currently, the EGMIS’ match report is the only source for the SF-425 reporting of recipients’ share match amounts. ICJIA will implement a standardized review process to ensure match data entered in the EGMIS is accurate and aligns with subrecipient periodic financial reports (PFRs) prior to SF-425 submissions. Proposed Completion Date: March 31, 2026
View Audit 398893
Finding 1207092 (2024-046)
Material Weakness 2024
State of Illinois
IL
Subrecipient Monitoring Reporting § 200.303
Finding Number: 2024-046 Finding Name: Inadequate Controls over the Review of Subaward Information Required to be Reported for FFATA Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) failed to report subaward information required by the Federal Funding Accountability ...
Finding Number: 2024-046 Finding Name: Inadequate Controls over the Review of Subaward Information Required to be Reported for FFATA Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) failed to report subaward information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subrecipients of the Crime Victim Assistance (CVA) program. Name of Contact Person(s): • Rise Maye, Director – Illinois Criminal Justice Information Authority, Federal and State Grants Unit • Shataun Hailey, Program Manager – Illinois Criminal Justice Information Authority, Federal and State Grants Unit • Jude Lemrow, Administrative Assistant I - Illinois Criminal Justice Information Authority, Federal and State Grants Unit Corrective Action(s): ICJIA developed a new internal procedure that assisted agency personnel in identifying awards and amendments subject to FFATA reporting requirements and how to report required subaward information in accordance with FFATA. That procedure has since been updated to reflect current reporting and quality control practices and to include a supervisory review process prior to submission. The procedure was provided to all staff responsible for managing federal award funds and training was conducted. Proposed Completion Date: January 16, 2025 – Completed
View Audit 398893
Finding 1207091 (2024-045)
Material Weakness 2024
State of Illinois
IL
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.303
Finding Number: 2024-045 Finding Name: Inadequate Controls over the Communication of Subrecipient Monitoring Results Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not consistently document supervisory reviews of the communication of on-site monitoring review r...
Finding Number: 2024-045 Finding Name: Inadequate Controls over the Communication of Subrecipient Monitoring Results Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not consistently document supervisory reviews of the communication of on-site monitoring review results in accordance with ICJIA’s control procedures. Name of Contact Person(s): • Rise Maye, Director – Illinois Criminal Justice Information Authority, Federal and State Grants Unit • Shataun Hailey, Program Manager – Illinois Criminal Justice Information Authority, Federal and State Grants Unit Corrective Action(s): ICJIA revised its policies and procedures to incorporate expanded controls over the review of site visit reporting and grantee communications. Additionally, ICJIA developed and provided training to staff on the updated processes. ICJIA has updated and formalized procedures related to the communication of subrecipient monitoring results, and these procedures are currently in effect. Proposed Completion Date: October 31, 2024 – Completed
View Audit 398893
Finding 1207085 (2024-040)
Material Weakness 2024
State of Illinois
IL
Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303
Finding Number: 2024-040 Finding Name: Inaccurate Information Included in the Financial Reports Finding Condition(s): The Illinois Department of Transportation (IDOT) did not prepare accurate federal financial status reports for the Airport Improvement Program. Additionally, the auditors noted the s...
Finding Number: 2024-040 Finding Name: Inaccurate Information Included in the Financial Reports Finding Condition(s): The Illinois Department of Transportation (IDOT) did not prepare accurate federal financial status reports for the Airport Improvement Program. Additionally, the auditors noted the supervisory review procedures performed for this report were not at an appropriate level of precision to identify the errors identified in our testing. Finally, the auditors concluded that IDOT does not perform analytical procedures to identify potential errors or unusual fluctuations in reported amounts. Name of Contact Person(s): Joe Segobiano, Bureau Chief of Administrative Services – Illinois Department of Transportation, Division of Aeronautics Corrective Action(s): IDOT Aeronautics has developed requirements for and has published a request for proposal for a new Airport Project Management Systems (APMS). The replacement APMS will have an automated Federal Reporting Tool. One of the main requirements for the APMS replacement system is a real-time automated Federal Reporting Tool. Proposed Completion Date: July 1, 2026
View Audit 398893
Finding 1207079 (2024-037)
Material Weakness 2024
State of Illinois
IL
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
Finding Number: 2024-037 Finding Name: Inaccurate Special Report Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) did not maintain supporting documentation for key line items or prepare accurate special reports for the Low-Income Home Energy Assistance Progra...
Finding Number: 2024-037 Finding Name: Inaccurate Special Report Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) did not maintain supporting documentation for key line items or prepare accurate special reports for the Low-Income Home Energy Assistance Program (LIHEAP). Additionally, the DCEO has not established appropriate internal controls to ensure its quarterly reports submitted to the United States Department of Health and Human Services (DSDHHS) are properly supported in accordance with federal requirements. Finally, the DCEO’s supervisory review procedures have not been designed to operate at a level of precision to identify errors of the size and nature noted above. Name of Contact Person(s): • Lisa Clement, Audit Liaison – Illinois Department of Commerce and Economic Opportunity, Office of Accountability • Jared Ebel, Chief Accountability Officer – Illinois Department of Commerce and Economic Opportunity, Office of Accountability • Ben Moore, Fiscal Operations Manager – Illinois Department of Commerce and Economic Opportunity, Office of Community Assistance • David Wortman, Deputy Director - Illinois Department of Commerce and Economic Opportunity, Office of Community Assistance Corrective Action(s): The DCEO’s Office of Community Assistance (OCA) has implemented a process for an independent verification by a second OCA staff member of the correct data entry prior to submission of obligated funds for all future LIHEAP quarterly reports. Additionally, the OCA receives the obligated amounts to be included in LIHEAP quarterly reports from the DCEO’s Office of Financial Management (OFM) to help ensure accuracy and consistency of reported costs with data contained in the DCEO’s accounting system. Proposed Completion Date: February 25, 2025 – Completed
View Audit 398893
Finding 1207072 (2024-033)
Material Weakness 2024
State of Illinois
IL
Reporting § 200.303 § 200.502 § 200.510
Finding Number: 2024-033 Finding Name: Inaccurate Reporting of Federal Expenditures Finding Condition(s): The Illinois Department of Employment Security (IDES) did not accurately report federal expenditures under the Unemployment Insurance (UI) program. Additionally, the auditors noted IDES’ control...
Finding Number: 2024-033 Finding Name: Inaccurate Reporting of Federal Expenditures Finding Condition(s): The Illinois Department of Employment Security (IDES) did not accurately report federal expenditures under the Unemployment Insurance (UI) program. Additionally, the auditors noted IDES’ controls over reporting federal expenditures were not designed at a sufficient level of precision to ensure complete and accurate reporting in a timely manner. Name of Contact Person(s): Kelly McGrath, Manager of Accounting and Reporting – Illinois Department of Employment Security, Accounting Services Division Corrective Action(s): This was a one-time event, which resulted in a finding in two fiscal years, resulting from the return of unused funds on debit cards held by a bank. As of December 2021, the bank was no longer IDES’ debit card provider. The bank asked to return the unused funds and the United States Department of Labor (DOL) agreed we could. If this was to happen again, the IDES will now know how to record it properly. No further action is needed at this time. Proposed Completion Date: February 28, 2026 – Completed
View Audit 398893
Finding 1207070 (2024-032)
Material Weakness 2024
State of Illinois
IL
Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2024-032 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: 2024-032 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, Office of the Budget Corrective Action(s): The IDES hired additional budget staff to aid in compiling and checking the reports to ensure complete and accurate reporting. Additionally, the IDES created and approved written procedures for the completion of the reports, including a second-level review of reports prior to submission. Finally, the IDES implemented procedures for the preparation, the review, and the approval of the reports. Proposed Completion Date: April 30, 2025 - Completed
View Audit 398893
Finding 1207068 (2024-031)
Material Weakness 2024
State of Illinois
IL
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2024-031 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: 2024-031 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. The auditors also noted that the IDES does not perform analytical or other procedures over previously reported information or expectations relative to current program activities. Additionally, 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, Accounting and Reporting Corrective Action(s): The IDES hired a Grant Accountant Supervisor and has a new Senior Accountant starting in February 2026. Accounting has been training the new Grant Accountant Supervisor and will be training the new Senior Accountant on how to review and complete 9130 reports. Accounting will review current procedures to determine ways to improve controls over preparation, reviews, and approvals. The IDES, as a whole, will be looking for ways to strengthen internal controls over its multiple divisions to ensure data is complete and accurate. Proposed Completion Date: June 30, 2026
View Audit 398893
Finding 1207061 (2024-028)
Material Weakness 2024
State of Illinois
IL
Reporting § 200.303 § 200.502 § 200.510
Finding Number: 2024-028 Finding Name: Inaccurate Reporting of Federal Expenditures Finding Condition(s): The Illinois Student Assistance Commission (ISAC) did not accurately report federal expenditures, including amounts passed-through to subrecipients, under the Child Care Development Fund (CCDF) ...
Finding Number: 2024-028 Finding Name: Inaccurate Reporting of Federal Expenditures Finding Condition(s): The Illinois Student Assistance Commission (ISAC) did not accurately report federal expenditures, including amounts passed-through to subrecipients, under the Child Care Development Fund (CCDF) Cluster. Additionally, the auditors noted ISAC’s controls over reporting federal expenditures, including amounts passed-through to subrecipients, were not designed at a sufficient level of precision to ensure complete and accurate reporting in a timely manner. Name of Contact Person(s): Rolake Adedara, Chief Financial Officer - Illinois Student Assistance Commission, Finance & Accounting Corrective Action(s): The CCDF Cluster program ended as of June 30, 2024. Lapse period payments (reported on a cash basis) made to beneficiaries during the year ended June 30, 2025, have been properly classified, and are not included as payments to subrecipients on the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2025. Proposed Completion Date: February 28, 2026
View Audit 398893
Finding 1207051 (2024-026)
Material Weakness 2024
State of Illinois
IL
Subrecipient Monitoring Reporting § 200.303
Finding Number: 2024-026 Finding Name: Untimely Review of Subrecipient Performance Reports Finding Condition(s): The Illinois State Board of Education (ISBE) did not review subrecipient performance reports in a timely manner according to its program monitoring policies and procedures for subrecipien...
Finding Number: 2024-026 Finding Name: Untimely Review of Subrecipient Performance Reports Finding Condition(s): The Illinois State Board of Education (ISBE) did not review subrecipient performance reports in a timely manner according to its program monitoring policies and procedures for subrecipients of the Education and Stabilization Fund - Elementary and Secondary Education (ESF) program for fiscal year 2024. Name of Contact Person(s): • Denise Blaney, Director – Illinois State Board of Education, Title Grant Administration Department • Lazell Logan, Supervisor – Illinois State Board of Education, Title Grant Administration Department • Annie Brooks, Executive Director – Illinois State Board of Education, Regulatory Services Corrective Action(s): To ensure proper review procedures are performed in a timely manner in accordance with its program monitoring policies and procedures, ISBE’s Title Grant Administration Department started to send bi-weekly lists of submitted, past due, and disapproved Grant Periodic Reports (GPRS) to each applicable ISBE department. The Title Grant Administration Department analyzes the GPRS reports and prioritizes reviews based on submission dates. The Title Grant Administration Department also trained team members to assist with the review process. Proposed Completion Date: November 15, 2025 – Completed
View Audit 398893
Finding 1207021 (2024-019)
Material Weakness 2024
State of Illinois
IL
Special Tests & Provisions Reporting Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2024-019 Finding Name: Failure to Ensure Managed Care Organizations Properly Prepare Financial Reports Finding Condition(s): The Illinois Department of Healthcare and Family Services (DHFS) did not ensure the annual financial audits prepared during the year ended June 30, 2024, for M...
Finding Number: 2024-019 Finding Name: Failure to Ensure Managed Care Organizations Properly Prepare Financial Reports Finding Condition(s): The Illinois Department of Healthcare and Family Services (DHFS) did not ensure the annual financial audits prepared during the year ended June 30, 2024, for Managed Care Organizations (MCOs) of the Children’s Health Insurance Program (CHIP) and Medicaid Cluster programs met the requirements of the MCO contracts and federal regulations. Specifically, the auditors noted that the MCO annual financial reports were prepared on a statutory basis of accounting which is assumed to be materially different than Generally Accepted Accounting Principles (GAAP). Additionally, the auditors noted that the DHFS has not established internal control procedures to ensure the financial reports are prepared in accordance with GAAP. Name of Contact Person(s): • Helena Lefkow, Deputy Administrator - Illinois Department of Healthcare and Family Services, Division of Medical Programs, Bureau of Managed Care • Keshonna Lones, Bureau Chief, Quality and Compliance Operations Manager - Illinois Department of Healthcare and Family Services, Division of Medical Programs, Bureau of Managed Care • Jessica Pickens, Account Manager Supervisor - Illinois Department of Healthcare and Family Services, Division of Medical Programs, Bureau of Managed Care Corrective Action(s): Starting in calendar year 2025, the Bureau of Managed Care began receiving MCO GAAP reports that were determined to comply with the reporting requirements of 42 CFR 438.3(m) and the Managed Care Program Contracts. The MCOs that do not comply with the reporting requirements of the contracts, or 42 CFR 439.3(m), are subject to sanctions as outlined in the contracts, which include one or more of the following: initiating corrective action plans, monetary penalties, and suspension of enrollment. Note: As during its 2025 reviews, the DHFS noted that one MCO was deemed to be non-complaint for lack of a 2025 GAAP report submission. In addition to issuing sanctions to the MCO for reporting non-compliance, the DHFS’ Account Management team engaged in discussions with the MCO to determine the cause of the untimely report submission, next steps, and to identify a final report submission date. Per discussions with the MCO, the DHFS learned that the MCO’s board members required education on the distinction between statutory financial and GAAP financial reports. In addition, the MCO’s board is required to review and approve all financial reports prior to submitting them to the DHFS. That approval process was delayed, which resulted in the report not being available to submit to the DHFS timely. The DHFS has established a revised report due date that allows for the MCO’s Board to complete its review and approval process. As such, the MCO shall submit its final, approved 2025 GAAP report to the DHFS no later than Feb 20, 2026. Proposed Completion Date: December 9, 2024
View Audit 398893
Finding 1207000 (2024-015)
Material Weakness 2024
State of Illinois
IL
Reporting § 200.303
Finding Number: 2024-015 Finding Name: Failure to Report Drug Rebates on the Medicaid CMS-64 Report in a Timely Manner Finding Condition(s): The Illinois Department of Healthcare and Family Services (DHFS) did not accurately report certain Medicaid Cluster program drug rebates on quarterly federal f...
Finding Number: 2024-015 Finding Name: Failure to Report Drug Rebates on the Medicaid CMS-64 Report in a Timely Manner Finding Condition(s): The Illinois Department of Healthcare and Family Services (DHFS) did not accurately report certain Medicaid Cluster program drug rebates on quarterly federal financial (CMS-64) reports. The auditors also noted that adequate internal controls had not been established to ensure the data used to calculate drug rebates reported on the quarterly CMS-64 reports are complete and accurate. Specifically, the supervisory reviews and analytical procedures performed over the quarterly CMS-64 reports were not designed at an appropriate level of precision to detect the drug rebates errors. Name of Contact Person(s): • Jason Rosado Timmerhaus, Bureau Chief – Illinois Department of Human Services, Budget and Cash Management • Tyler White, Drug Rebate Manager – Illinois Department of Human Services, Budget and Cash Management Corrective Action(s): Issue: Medicare Part D claims were not being excluded from the Drug Rebate invoicing process. Root Cause: The system programming did not capture the necessary data points to identify and exclude Part D claims during rebate processing. Corrective Actions Taken: 1. System Programming Fix a. The DHFS’ Pharmacy Benefit Manager updated the rebate system coding to correctly identify and exclude Part D claims. b. Documentation was provided by the DHFS’ Pharmacy Benefit Manager detailing the parameters used for testing and confirming that Part D claims are now excluded from the rebate process. 2. Manufacturer Credit Process a. The HFS Drug Rebate team, in collaboration with the DHFS’ Pharmacy Benefit Manager, identified all drugs that were mistakenly invoiced as Part D claims. b. Prior Quarter Adjustments (PQA) are applied during each invoice cycle to credit manufacturers for any incorrect charges. c. The DHFS’ Pharmacy Benefit Manager provides documentation verifying claims eligible for PQA. d. The Drug Rebate team conducts sampling tests to ensure credits are accurately applied. 3. Ongoing Monitoring a. Continue quarterly review and sampling of claims to confirm Part D exclusions remain effective. b. Maintain documentation from the DHFS’ Pharmacy Benefit Manager for audit and compliance purposes. These actions began on January 9, 2025, and will continue until all PQAs are made. Proposed Completion Date: August 31, 2024 – Completed
View Audit 398893
Finding 1206995 (2024-014)
Material Weakness 2024
State of Illinois
IL
Reporting § 200.303 § 200.502 § 200.510
Finding Number: 2024-014 Finding Name: Inaccurate Reporting of Federal Expenditures Finding Condition(s): The Illinois Department of Human Services (IDHS) did not accurately report federal expenditures, including amounts provided to subrecipients, under the Supplemental Nutrition Assistance (SNAP) C...
Finding Number: 2024-014 Finding Name: Inaccurate Reporting of Federal Expenditures Finding Condition(s): The Illinois Department of Human Services (IDHS) did not accurately report federal expenditures, including amounts provided to subrecipients, under the Supplemental Nutrition Assistance (SNAP) Cluster, the Food Distribution Cluster (FDC), the Supplemental Nutrition for Women, Infants, and Children (WIC) programs, the Vocational Rehabilitation (VR) program, the Temporary Assistance for Needy Families (TANF), the Child Care Development Funds (CCDF) Cluster, the Social Services Block Grants (SSBG), the Block Grants for Prevention and Treatment of Substance Abuse (SAPT) program, and the Disability Insurance/SSI (SSDI) Cluster. Specifically, the auditors noted differences between the expenditure amounts provided for audit by the IDHS and the Schedule of Expenditures of Federal Awards (SEFA) amounts reported to the IOC, differences relative to amounts provided to program subrecipients, the cash basis expenditures provided by the IDHS for audit procedures included accrued (not paid) expenditures, and amounts passed through to other State agencies from the IDHS provided by the IDHS for audit procedures included expenditures paid outside of the fiscal year. Finally, IDHS’ controls over reporting federal expenditures were not designed at a sufficient level of precision to ensure complete and accurate reporting in a timely manner. Name of Contact Person(s): Sarah Eves, Deputy Chief Financial Officer – Illinois Department of Human Services Corrective Action(s): The IDHS will hire additional staff to ensure accurate review, reconciliation, and presentation of its federal grant expenditure data. Additionally, the IDHS has written draft procedures that will include (1) the identification and exclusion of accruals from total expenditures, ensuring cash-basis reporting, (2) how to identify and include/exclude current and prior year vouchers in transit, and (3) the review and validation of federal expenditures (and subrecipient expenditures). Proposed Completion Date: June 1, 2026
View Audit 398893
Finding 1206977 (2024-013)
Material Weakness 2024
State of Illinois
IL
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303
Finding Number: 2024-013 Finding Name: Failure to Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Department of Human Services (IDHS) failed to report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subrec...
Finding Number: 2024-013 Finding Name: Failure to Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Department of Human Services (IDHS) failed to report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subrecipients of the Temporary Assistance for Needy Families (TANF), Child Care and Development Fund (CCDF) Cluster, Social Services Block Grant (SSBG), and Block Grants for Prevention and Treatment of Substance Abuse (SAPT) programs. Name of Contact Person(s): • Kyle Thomas, Bureau Chief of Planning and Evaluation – Illinois Department of Human Services, Division of Family and Community Services • Christina Miller, Fund Disbursement Manager, Illinois Department of Human Services, Behavioral Health and Recovery - SAPT Program Corrective Action(s): The IDHS will (1) revise its FFATA reporting procedures to address the timely reporting of contracts with new federal awards, (2) revise its contract procedures to require that the contract signature date be recorded in its financial management system (FMS) on the same day the contract is signed., (3) revise its contract procedures to include the verification of contract signature dates in its FMS, (4) develop a checklist for its contract staff, (5) hire a manager in its IDHS-SAPT Program to develop revised procedures and complete FFATA reporting, and (6) identify interim controls and milestones in its IDHS-SAPT Program that will operate prior to full automation. Proposed Completion Date: April 1, 2026
View Audit 398893
Finding 1206969 (2024-012)
Material Weakness 2024
State of Illinois
IL
Matching / Level of Effort / Earmarking Reporting § 200.303
Finding Number: 2024-012 Finding Name: Failure to Meet the SAPT MOE Requirement Finding Condition(s): The Illinois Department of Human Services (IDHS) did not maintain the required aggregate State expenditures for the maintenance of effort (MOE) requirements for the Block Grants for Prevention and T...
Finding Number: 2024-012 Finding Name: Failure to Meet the SAPT MOE Requirement Finding Condition(s): The Illinois Department of Human Services (IDHS) did not maintain the required aggregate State expenditures for the maintenance of effort (MOE) requirements for the Block Grants for Prevention and Treatment of Substance Abuse (SAPT) program. In addition, the auditors noted that the IDHS has not established internal control procedures to monitor whether maintenance of effort requirements are met. Name of Contact Person(s): • Christina Miller, Fund Disbursement Manager, Illinois Department of Human Services, Behavioral Health and Recovery - SAPT Program • Brock Dunlap, Chief Financial Officer – Illinois Department of Human Services, Division of Behavioral Health and Recovery Corrective Action(s): The IDHS will (1) establish a procedure to run quarterly expenditure reports on the fund sources identified in the approved MOE methodology and compare them to expected expenditures, (2) train fiscal staff on the importance of running quarterly MOE reports so that the IDHS will not have repeat audit findings, and (3) will have grant managers communicate with providers who are funded by MOE-identified fund sources that are underutilized to understand possible reasons for underutilization and provide technical assistance as needed. Proposed Completion Date: July 30, 2026
View Audit 398893
Finding 1206948 (2024-008)
Material Weakness 2024
State of Illinois
IL
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Finding Number: 2024-008 Finding Name: Inadequate Procedures to Determine Accuracy of the Post-Expenditure Report Finding Condition(s): The Illinois Department of Human Services (IDHS) failed to provide supporting documentation for the post-expenditure report including a key line item, the number of...
Finding Number: 2024-008 Finding Name: Inadequate Procedures to Determine Accuracy of the Post-Expenditure Report Finding Condition(s): The Illinois Department of Human Services (IDHS) failed to 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. Name of Contact Person(s): Kasey Reagan, Interim Director – Illinois Department of Human Services, Division of Family and Community Services Corrective Action(s): The IDHS updated its funding requirements to include Social Services Block Grant (SSBG) reporting requirements. The updates included the shift from annual to quarterly reporting for the post-expenditure report and that every office or bureau awarded SSBG funding are required to include SSBG reporting requirements (i.e., quarterly reporting on expenditures and clients served) in their contract exhibits. These actions were implemented starting in fiscal year 2026. Offices and bureaus have met the expectations for the first 2 quarters of implementation, as the team is anticipating Q3 reporting on April 30, 2026. The first post-expenditure annual report under this structure will be completed later this year. Finally, the IDHS updated its procedures to have its supervisory reviews and approvals of the post-expenditure report completed within 90 days of the fiscal year end. The due date for the collection of all data needed for the post-expenditure is July 30th. The post-expenditure report is not due until December 30th. Supervisory approvals completed within 90 days allow the team to check for and request any missing data well before the deadline. These updated reporting requirements and procedures are critical in supporting the post-expenditure report with accurate information on dollars spent, clients served, and service type delivered. Proposed Completion Date: September 30, 2026
View Audit 398893
Finding 1206939 (2024-006)
Material Weakness 2024
State of Illinois
IL
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303 § 200.502 § 200.510
Finding Number: 2024-006 Finding Name: Inadequate Process for Monitoring Interagency Program Expenditures Finding Condition(s): The Illinois Department of Human Services (IDHS) does not have an adequate process for monitoring interagency expenditures claimed under or used to meet maintenance of effo...
Finding Number: 2024-006 Finding Name: Inadequate Process for Monitoring Interagency Program Expenditures Finding Condition(s): The Illinois Department of Human Services (IDHS) does not have an adequate process for monitoring interagency expenditures claimed under or used to meet maintenance of effort (MOE) requirements of the Temporary Assistance for Needy Families (TANF) and Child Care Development Fund (CCDF) Cluster programs. Name of Contact Person(s): Sarah Eves, Deputy Chief Financial Officer – Illinois Department of Human Services Corrective Action(s): The IDHS will request quarterly certifications, control assessments, and program expenditure questionnaires for those agencies receiving funds from federal awards. Additionally, the IDHS will sample interagency expenditures and request that the agency provide supporting documentation for the expenses. This documentation will be reviewed by the IDHS to ensure that the expenditures meet federal program requirements. Proposed Completion Date: October 1, 2026
View Audit 398893
Finding 1206928 (2024-003)
Material Weakness 2024
State of Illinois
IL
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.328
Finding Number: 2024-003 Finding Name: Failure to Accurately Prepare Performance Reports for the COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Program Finding Condition(s): The Illinois Governor’s Office of Management and Budget (GOMB) did not prepare accurate federal project and expe...
Finding Number: 2024-003 Finding Name: Failure to Accurately Prepare Performance Reports for the COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Program Finding Condition(s): The Illinois Governor’s Office of Management and Budget (GOMB) did not prepare accurate federal project and expenditure reports (Paperwork Reduction Act (PRA) 1505-0271) for the COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) program. Name of Contact Person(s): Lesley Winbush, Accountant – Illinois Governor’s Office of Management and Budget Corrective Action(s): GOMB will improve the reporting process by implementing checks to ensure that all expenditures are reported by State agencies. The checks will include comparing reported data against agency financial reports to ensure that the data is complete. Proposed Completion Date: June 30, 2026
View Audit 398893
Finding 1206765 (2024-001)
Material Weakness 2024
Ohio Regional Development Corporation
OH
Reporting Significant Deficiency § 200.507
Finding #2024-001 We anticipate the completion date of February 28, 2026. The responsible person to contact is Dale Hartle, President of Ohio Regional Development Corp. Phone number is 740-622-0529. Planned Corrective Action: Management agrees with the finding. Verbal direction was given from the fu...
Finding #2024-001 We anticipate the completion date of February 28, 2026. The responsible person to contact is Dale Hartle, President of Ohio Regional Development Corp. Phone number is 740-622-0529. Planned Corrective Action: Management agrees with the finding. Verbal direction was given from the funder that copies of program audits should be submitted upon request. However, going forward, Management will submit the audit package to the funder by the required deadlines.
View Audit 398842
Finding 1206764 (2024-001)
Material Weakness 2024
SACRAMENTO ASIAN PACIFIC CHAMBER OF COMMERCE
CA
Reporting Subrecipient Monitoring Material Weakness
Finding: 2024-001: Material Weakness - Untimely Audit Submission in Accordance with 0MB Uniform Guidance Description of Finding: The Chamber did not electronically submit their December 31, 2024 Single Audit reporting package (Single Audit Report, Data Collection Form, Status of Prior Year Findings,...
Finding: 2024-001: Material Weakness - Untimely Audit Submission in Accordance with 0MB Uniform Guidance Description of Finding: The Chamber did not electronically submit their December 31, 2024 Single Audit reporting package (Single Audit Report, Data Collection Form, Status of Prior Year Findings, and a Corrective Action Plan) within the required time period. Cause: The submission was delayed because the Single Audit could not be completed on time due to change in audit firm and staffing shortages. Statement of Concurrence or Nonconcurrence: SacAsian agrees with the finding. Corrective Action: SacAsian understands the seriousness of this deficiency and the need for strict adherence to timely audit submissions per the OMB Uniform Guidance. Additional staff have been hired to assist in accounting processes, including a Controller to review all accounting processes and procedures with the Director of Finance and implement best practice recommendations and stronger month-end closing procedures and schedule. The delay in performing the 2024 audit was caused by a change in auditors. Our previous auditor did not have the capacity to continue our audit engagement due to staff shortages related to COVID. A new audit firm identified and engaged. However, there were delays in beginning the audit, and staffing challenges internally with completing the audit such that deadlines were not met. Additionally, an external finance and accounting firm was hired in September 2025 to provide additional capacity and high-level support to bring our audits current by March 2026. The additional staffing, external expertise, and improved procedures will prevent untimely submissions in future years. Responsible Party: Ryan Fong, Director of Finance, 916-446-7883, rfong@sacasiancc.org Pat Fong Kushida, President & CEO, 916-446-7883, patfk@sacasiancc.org Karen Wood, Not-for-Profit CFO (Creating Answers LLC), 916-930-0777, kwood@creatinganswers.com Projected Completion Date: March 2026 If the Office of Policy and Management and/or Oversight Agency has questions regarding this Plan, please call Ryan Fong at (916) 446-7883.
View Audit 398841
Finding 1206608 (2024-001)
Material Weakness 2024
Bishop's Commons, Inc.
NY
Reporting Internal Control / Segregation of Duties
Management agrees with the recommendation. All updates and appropriate changes have been implemented at the time of this response. We developed a reconciliation process that includes all reconciliations that are done in the recommended time frames after the standard entries are done. This revised po...
Management agrees with the recommendation. All updates and appropriate changes have been implemented at the time of this response. We developed a reconciliation process that includes all reconciliations that are done in the recommended time frames after the standard entries are done. This revised policy has been communicated to the appropriate individuals as a means of reiterating the importance of complete and accurate reconciliations.
View Audit 398696
Finding 1206601 (2024-003)
Material Weakness 2024
Urban League of Greater Pittsburgh
PA
Reporting Cash Management
Management, under new leadership and with the appointment of a new Vice President of Finance, is taking proactive steps to address the timely completion and submission of the Single Audit. The organization is strengthening its finance department by enhancing staffing levels and providing targeted tr...
Management, under new leadership and with the appointment of a new Vice President of Finance, is taking proactive steps to address the timely completion and submission of the Single Audit. The organization is strengthening its finance department by enhancing staffing levels and providing targeted training to ensure team members are fully equipped to meet reporting requirements. In addition, management is leveraging support from third-party advisors and an external consultant to improve reporting processes and internal controls. These combined efforts are focused on ensuring that the Single Audit is completed and submitted to the Federal Audit Clearinghouse within the required timeframe, thereby enhancing compliance and financial accountability.
View Audit 398676
Finding 1206599 (2024-001)
Material Weakness 2024
Urban League of Greater Pittsburgh
PA
Reporting Internal Control / Segregation of Duties
To address the identified deficiencies in administrative capabilities, the Urban League of Great Pittsburgh has implemented a comprehensive overhaul of its financial oversight and leadership structure. The organization now operates under entirely new oversight and leadership, having appointed a new ...
To address the identified deficiencies in administrative capabilities, the Urban League of Great Pittsburgh has implemented a comprehensive overhaul of its financial oversight and leadership structure. The organization now operates under entirely new oversight and leadership, having appointed a new Vice President of Finance to guide the department and enforce adherence to internal control procedures. In addition to strengthening its internal leadership, the Urban League of Greater Pittsburgh has engaged a third-party service provider to support its accounting operations. The organization has also consulted with a former Urban League of Greater Pittsburgh Officer, leveraging their experience to enhance reporting practices. Furthermore, to improve continuity and expertise within the accounting department, a former employee with specialized accounting knowledge has been rehired as an Accounting Specialist. Together, these measures, including revitalized accounting leadership, targeted training initiatives, and access to additional resources are designed to establish a robust set of processes and procedures. These efforts aim to ensure that all financial reporting and transaction entries are completed in a timely and accurate manner, thereby addressing the issues noted in the findings.
View Audit 398676
Finding 1206556 (2024-005)
Material Weakness 2024
Town of Natick, Massachusetts
MA
Reporting Significant Deficiency Internal Control / Segregation of Duties
2024-005 Improve Internal Controls Over Reporting Federal Agency: Department of the Treasury Award Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Year: 2024 Compliance Requirement: Reporting Type of Finding: Compliance Internal Control over Compliance...
2024-005 Improve Internal Controls Over Reporting Federal Agency: Department of the Treasury Award Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Year: 2024 Compliance Requirement: Reporting Type of Finding: Compliance Internal Control over Compliance – Significant Deficiency Criteria: Under the requirements of the American Rescue Plan Act (ARPA) State and Local Fiscal Recovery Funds program, the Town must submit quarterly performance and evaluation reports reflecting accurate and complete financial information, including current period and cumulative expenditures, in accordance with program requirements and the Uniform Guidance. Reported expenditures should correspond to actual amounts expended in the entity’s general ledger for the reporting period. Condition: During testing of two quarterly performance and evaluation (P&E) reports, filed during fiscal year 2024, variances were identified in both current period and cumulative expenditures as compared to the general ledger detail. These variances were primarily due to timing differences. Specifically, the Town reported revenue replacement funds as current period expenditures upon appropriation and approval from the Town meeting in the P&E report, even though the corresponding actual expenditures in the general ledger occurred in a subsequent period. Cause: The Town did not have sufficient controls in place to ensure that expenditures reported on the P&E reports were aligned with the actual amounts expended and recorded in the general ledger for the reporting period. Effect: Reporting expenditures in the P&E report before they are actually incurred and recorded in the general ledger can result in inaccurate financial reporting to the federal awarding agency, reducing the reliability and transparency of the Town’s compliance reporting. Recommendation: The Town should develop and implement procedures to ensure that expenditures reported on quarterly performance and evaluation reports are based on actual amounts expended and recorded in the general ledger during the reporting period, rather than amounts approved or planned for future expenditure. Views of Responsible Official: The Town implemented a Grants Management Policy related to federal awards required under the Uniform Guidance. The adopted policy addresses the concerns identified in 2024-005.
View Audit 398631
Finding 1206470 (2024-001)
Material Weakness 2024
Regional Youth Adult Social Action Partnership, Inc.
CT
Subrecipient Monitoring Reporting Significant Deficiency
Effective January 2025, Catalyst CT, Inc. transferred all accounting and finance functions in-house after terminating a contract with a third-party accounting firm. The in-house transition process was completed in phases, commencing in October 2023 with the hiring of a VP of Finance (CFO equivalent)...
Effective January 2025, Catalyst CT, Inc. transferred all accounting and finance functions in-house after terminating a contract with a third-party accounting firm. The in-house transition process was completed in phases, commencing in October 2023 with the hiring of a VP of Finance (CFO equivalent) who reviewed the in-place accounting/finance model. Based on the review, an in-house Controller was hired in March 2024, and a Staff Accountant was hired in December 2024. Transitioning of financial report preparation in-house began in the March 31, 2024 reporting period with a goal of having all reporting transferred in-house by year-end. As a result of this transition, reporting is handled by a central group of finance/accounting associates with consistent processes as well as improved internal notifications, including a Grant Cover Sheet, a Grant Cover Sheet Budgets spreadsheet and regular spend rate meetings with relevant senior program directors. Regarding this particular finding, until the end of year 2024, many past reports were a few days to a few weeks overdue because monthly/quarterly books weren’t typically closed by the third-party accountants until at least the third week of the following month. This is not atypical, a monthly closing date within 15 days is usually an exception rather than a rule. Furthermore, most of our grantors were not flummoxed by this. Those who had issues with reporting past the 15th would usually communicate this to us and we would arrange to provide estimated figures by the 15th. Given the nature of our grants, the newly formed in-house accounting group, as of January 1, 2025 has expedited the closing process to occur before the 15th of each month, allowing Catalyst CT, Inc. to meet reporting deadlines with that deadline to be more easily met.
View Audit 398478
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