Corrective Action Plans

Finding 1154063 (2023-040)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2023-040 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: 2023-040 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. Name of Contact Person(s): • Kelly McGrath, Manager of Accounting and Reporting – Illinois Department of Employment Security, Accounting and Reporting • Briant Coombs, Manager of Accounting Service – Illinois Department of Employment Security, Accounting and Reporting Corrective Action(s): The IDES’ accounting staff will review its reporting procedures and determined ways to improve its controls over its reporting preparation, reviews, and approvals. Furthermore, the IDES will hire additional staff to aid in the ETA 9130 reporting process. Additionally, the IDES will look for ways to strengthen its internal controls over multiple IDES departments to ensure the data is complete and accurate. Finally, the IDES anticipates that, in coordination with the Illinois Department of Innovation and Technology (DoIT), the IDES’ reporting tools will be improved and/or modernized. Proposed Completion Date: December 31, 2025

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Finding 1154059 (2023-039)

Material Weakness 2023

State of Illinois

IL

Special Tests & Provisions Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2023-039 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: 2023-039 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. Name of Contact Person(s): • Dureyl Tyson, Benefit Accuracy Measurement Unit Manager – Illinois Department of Employment Security, Quality Assurance and Compliance • Charles Young, Quality Assurance & Compliance Manager – Illinois Department of Employment Security, Quality Assurance and Compliance Corrective Action(s): The IDES’ BAM Unit has instituted two internal controls to help with timeliness of case completion. First, a weekly activity report introduced to show past due cases. This report shows all activities, letters generated to the claimants, employers, and any associated parties; interviews; follow up with any parties to complete necessary documents; and any adjudication needed for each case. This report allows the case manager to adequately review and make recommendations towards case completion. Second, the IDES instituted two types of reminders to monitor case completion. The first type of reminders introduced by the IDES are sent for any cases that are past due. Additionally, the IDES started sending reminders that are sent for any cases due the upcoming week along with any cases closed but that have not been reviewed by the case managers. Both the weekly activity reports and the reminds allow the BAM manager to see which investigators needed more guidance in completing their cases. These activities also showed the need to find coachable moments in each investigation to help with completion, such as, analyzing information, coding, and completing the summaries, etc. Proposed Completion Date: June 30, 2024 – Completed

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Finding 1154051 (2023-037)

Material Weakness 2023

State of Illinois

IL

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding Number: 2023-037 Finding Name: Failure to Report Subaward Information Required by 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 awar...

Finding Number: 2023-037 Finding Name: Failure to Report Subaward Information Required by 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): Greg Stevens, Director – Illinois Criminal Justice Information Authority, Federal and State Grants Unit Corrective Action(s): ICJIA received a similar audit finding in the FY22 audit (TO-50-24-11). In response, ICJIA initiated corrective action steps to address the FY22 and FY23 FFATA finding. ICJIA’s corrective actions included: • Developing a new internal procedure that assisted agency personnel in identifying awards and amendments subject to FFATA reporting requirements and report required subaward information in accordance with FFATA. Completed 12/31/24 • Developing a new policy/procedure that aligned with the newly developed procedure to include the preparation, review, and approval of FFATA reports. Completed 01/16/25 • Providing the policy and training to staff involved in preparing and submitting FFATA reports. Completed 02/03/25 • Ensuring all staff involved with managing federal grants have completed the DOJ-sponsored Grants Financial Management Online training. Completed 03/18/25 Proposed Completion Date: March 18, 2025 – Completed

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Finding 1154050 (2023-036)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring § 200.303

Finding Number: 2023-036 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: 2023-036 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): Greg Stevens, Director – Illinois Criminal Justice Information Authority, Federal and State Grants Unit Corrective Action(s): ICJIA will revise its policies and procedures to incorporate expanded controls over the review of site visit reporting and grantee communications. Additionally, ICJIA will develop and provide training to staff on the updated processes. Proposed Completion Date: October 31, 2024 – Completed

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Finding 1154049 (2023-035)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring § 200.303 § 200.332

Finding Number: 2023-035 Finding Name: Inadequate Fiscal Monitoring of Subrecipients Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not follow its established policies and procedures for monitoring subrecipients of the Crime Victim Assistance (CVA) program. Nam...

Finding Number: 2023-035 Finding Name: Inadequate Fiscal Monitoring of Subrecipients Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not follow its established policies and procedures for monitoring subrecipients of the Crime Victim Assistance (CVA) program. Name of Contact Person(s): Hemant Modi, Chief Fiscal Officer – Illinois Criminal Justice Information Authority, Office of Fiscal Management Corrective Action(s): ICJIA will update its risk assessment policy to provide more clarity on the monitoring procedures, including the additional factors used to prioritize audits, performed to ensure proper fiscal oversight. Proposed Completion Date: June 30, 2025 – Completed

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Finding 1154048 (2023-034)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring § 200.303 § 200.332 § 200.521

Finding Number: 2023-034 Finding Name: Inadequate Review of Subrecipient Single Audit Reports Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not adequately review single audit reports received from its subrecipients for the Crime Victim Assistance Program (CVA)...

Finding Number: 2023-034 Finding Name: Inadequate Review of Subrecipient Single Audit Reports Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not adequately review single audit reports received from its subrecipients for the Crime Victim Assistance Program (CVA) program on a timely basis. Name of Contact Person(s): • Hemant Modi, Chief Fiscal Officer – Illinois Criminal Justice Information Authority, Office of Fiscal Management • Karen Crawford, Chief Grantee Auditor – Illinois Criminal Justice Information Authority, Office of Fiscal Management Corrective Action(s): By December 31, 2024, ICJIA hired and trained an individual to focus on the State’s Grant Accountability and Transparency Act (GATA) requirements over ICJIA’s reviews of its subrecipients’ single audit reports. Proposed Completion Date: December 31, 2024 – Completed

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Finding 1154047 (2023-033)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring § 200.303 § 200.332

Finding Number: 2023-033 Finding Name: Failure to Adequately Monitor Subrecipients Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not follow its established program monitoring policies and procedures for subrecipients of the Crime Victim Assistance (CVA) progra...

Finding Number: 2023-033 Finding Name: Failure to Adequately Monitor Subrecipients Finding Condition(s): The Illinois Criminal Justice Information Authority (ICJIA) did not follow its established program monitoring policies and procedures for subrecipients of the Crime Victim Assistance (CVA) program for fiscal year 2023. Name of Contact Person(s): Greg Stevens, Director – Illinois Criminal Justice Information Authority, Federal and State Grants Unit Corrective Action(s): ICJIA will increase its headcount with 20 additional staff members to expand ICJIA’s monitoring capabilities of the Federal and State Grants Unit. Proposed Completion Date: June 30, 2025 – Completed

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Finding 1154046 (2023-032)

Material Weakness 2023

State of Illinois

IL

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2023-032 Finding Name: Failure to Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Department of Public Health (IDPH) failed to report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subreci...

Finding Number: 2023-032 Finding Name: Failure to Report Subaward Information Required by FFATA Finding Condition(s): The Illinois Department of Public Health (IDPH) failed to report information required by the Federal Funding Accountability and Transparency Act (FFATA) for awards granted to subrecipients of the Immunization Cooperative Agreements (ICA) and the Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) programs. Additionally, the IDPH not establish control procedures to submit FFATA reports for all subawards as required by federal regulations until June 2023. As a result, FFATA reports were not prepared or submitted for any subawards of the ICA and ELC programs for the period July 1, 2022, through May 31, 2023. Additionally, we noted that IDPH did not establish control procedures to submit FFATA reports for subawards as required by federal regulations for the period June 1, 2023, through June 30, 2023. Name of Contact Person(s): • Shelia Jefferson, Acting Deputy Director – Illinois Department of Public Health, Office of Performance Management • Timothy Stevens, Grant Management Auditor – Illinois Department of Public Health, Office of Performance Management Corrective Action(s): The IDPH’s Office of Performance Management (OPM) identified that there was a lack of compliance among grant managers in completing the required FFATA reporting and developed a Standard Operating Procedure (SOP) for FFATA reporting to address the gap and improve the process. The SOP was developed and tested from May through June 2023 and officially implemented in July 2023. The SOP was subsequentially enhanced on July 31, 2024, to accurately reflect obligation/action dates. The new process involved downloading all award information from the grant management system, the Electronic Grants Administration & Management System (EGrAMS), and having the OPM conduct a monthly batch upload of the data. When the policy was implemented, the IDPH ensured that all awards from fiscal year 2020 onward were reported, and that going forward, all subawards would be submitted within the required timeframe. Additionally, the OPM discovered that the obligation/action dates on the reports were being automatically generated based on the dates the signed Uniform Grant Agreements (UGA) were uploaded into EGrAMS, instead of the actual dates the agreements were signed. To correct this, the OPM worked with EGrAMS to add a field where grant managers would manually enter the dates the awards were signed when uploading the UGAs. Proposed Completion Date: July 31, 2024 – Completed

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Finding 1154041 (2023-031)

Material Weakness 2023

State of Illinois

IL

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Finding Number: 2023-031 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: 2023-031 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 USDHHS 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): Ben Moore, Fiscal Operations Manager – 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. Proposed Completion Date: February 25, 2025 – Completed

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Finding 1154040 (2023-030)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.332

Finding Number: 2023-030 Finding Name: Failure to Communicate Award Information to Subrecipients Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) did not follow its established policies and procedures for monitoring subrecipients of the Low-Income Home Energy...

Finding Number: 2023-030 Finding Name: Failure to Communicate Award Information to Subrecipients Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) did not follow its established policies and procedures for monitoring subrecipients of the Low-Income Home Energy Assistance Program (LIHEAP). Name of Contact Person(s): Ben Moore, Fiscal Operations Manager – Illinois Department of Commerce and Economic Opportunity, Office of Community Assistance Corrective Action(s): There is currently a process in place to enter the correct Federal Award Identification Number (FAIN) from the federal award notice into the DCEO’s e-Grants system, which populates into all grant agreements created and issued for that grant series. To ensure the correct FAIN is entered, the Office of Community Assistance (OCA) added a step in its grant series establishment process to verify that the correct FAIN is entered into e-Grants prior to any grants being issued from that award. Proposed Completion Date: February 25, 2025 – Completed

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Finding 1154039 (2023-029)

Material Weakness 2023

State of Illinois

IL

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding Number: 2023-029 Finding Name: Failure to Maintain Updated Procedures to File Subaward Information Required by FFATA Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) failed to maintain updated procedures which resulted in filing inaccurate Federal Fun...

Finding Number: 2023-029 Finding Name: Failure to Maintain Updated Procedures to File Subaward Information Required by FFATA Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) failed to maintain updated procedures which resulted in filing inaccurate Federal Funding Accountability and Transparency Act (FFATA) reports. Name of Contact Person(s): • Lisa Clement, Audit Liaison – Illinois Department of Commerce and Economic Opportunity, Office of Accountability • Megan Buskirk, Interim Chief Accountability Officer – Illinois Department of Commerce and Economic Opportunity, Office of Accountability • Phil Keshen, Deputy Director – Illinois Department of Commerce and Economic Opportunity, Office of Financial Management Corrective Action(s): The DCEO’s Office of Financial Management (OFM) will update the FFATA reporting procedures so reports are filed based on the award dates and to reflect that if grants’ values are equal or exceed $30,000 and are modified by any amount, they must be reported on again. Proposed Completion Date: August 1, 2025 - Completed

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Finding 1154035 (2023-028)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2023-028 Finding Name: Failure to Perform Cash Draws in Accordance with the Treasury-State Agreement Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) did not perform its cash draws in accordance with the funding technique prescribed in the Tre...

Finding Number: 2023-028 Finding Name: Failure to Perform Cash Draws in Accordance with the Treasury-State Agreement Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) did not perform its cash draws in accordance with the funding technique prescribed in the Treasury-State Agreement (TSA). Name of Contact Person(s): • Lisa Clement, Audit Liaison – Illinois Department of Commerce and Economic Opportunity, Office of Accountability • Megan Buskirk, Interim Chief Accountability Officer – Illinois Department of Commerce and Economic Opportunity, Office of Accountability • Phil Keshen, Deputy Director – Illinois Department of Commerce and Economic Opportunity, Office of Financial Management Corrective Action(s): The DCEO’s Office of Financial Management (OFM) has requested that the Governor’s Office of Management & Budget (GOMB) change the funding technique for the Low-Income Home Energy Assistance Program within the Treasury-State Agreement to Pre-Issuance. This has been confirmed and will be in the agreement for fiscal year 2025. Proposed Completion Date: August 30, 2024 – Completed

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Finding 1154033 (2023-026)

Material Weakness 2023

State of Illinois

IL

Matching / Level of Effort / Earmarking Subrecipient Monitoring Reporting § 200.303

Finding Number: 2023-026 Finding Name: Failure to Maintain Adequate Documentation for Reporting Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) did not maintain adequate documentation to substantiate the amounts reported on the Low-Income Home Energy Assista...

Finding Number: 2023-026 Finding Name: Failure to Maintain Adequate Documentation for Reporting Finding Condition(s): The Illinois Department of Commerce and Economic Opportunity (DCEO) did not maintain adequate documentation to substantiate the amounts reported on the Low-Income Home Energy Assistance Program (LIHEAP) Performance Data Form. Additionally, the DCEO has not established appropriate internal controls to ensure required data reports submitted to USDHHS are properly supported in accordance with federal requirements. Name of Contact Person(s): Ben Moore, Fiscal Operations Manager – Illinois Department of Commerce and Economic Opportunity, Office of Community Assistance Corrective Action(s): To avoid a similar loss of supporting documentation for federal reports, the DCEO’s Office of Community Assistance (OCA) will save a backup copy of all supporting documentation to ensure it is available for review after the report has been submitted. Proposed Completion Date: February 25, 2025 – Completed

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Finding 1154032 (2023-025)

Material Weakness 2023

State of Illinois

IL

Special Tests & Provisions Subrecipient Monitoring

Finding Number: 2023-025 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 services for five of the n...

Finding Number: 2023-025 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 services for five of the nine waivers contracted out to its vendor during fiscal year 2023. Name of Contact Person(s): • Pamela Winsel, Bureau Chief, Waiver Operations Management - Illinois Department of Healthcare and Family Services, Division of Medical Programs • Cynthia Mester, Public Service Administrator, Waiver Operations Management - Illinois Department of Healthcare and Family Services, Division of Medical Programs Corrective Action(s): The DHFS will procure a new vendor to complete record reviews for fiscal year 2026. Proposed Completion Date: December 31, 2025

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Finding 1153990 (2023-018)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring § 200.303 § 200.332

Finding Number: 2023-018 Finding Name: Inadequate Monitoring of Subrecipients of the CSLFRF and ERA Programs Finding Condition(s): The Illinois Department of Human Services (IDHS) did not obtain and review periodic performance reports for subrecipients of the COVID-19 – Coronavirus State and Local F...

Finding Number: 2023-018 Finding Name: Inadequate Monitoring of Subrecipients of the CSLFRF and ERA Programs Finding Condition(s): The Illinois Department of Human Services (IDHS) did not obtain and review periodic performance reports for subrecipients of the COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) and the Emergency Rental Assistance (ERA) and programs. Name of Contact Person(s): Joseph Wellbaum, Chief Financial Officer – Illinois Department of Human Services Corrective Action(s): The IDHS will develop an organized process to ensure the availability of performance monitoring reports to comply with information requests. Proposed Completion Date: July 1, 2025 – Completed

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Finding 1153982 (2023-015)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.332 § 200.521

Finding Number: 2023-015 Finding Name: Inadequate Review of Subrecipient Single Audit Reports Finding Condition(s): The Illinois Department of Human Services (IDHS) did not adequately review single audit reports received from its subrecipients for the Special Supplemental Nutrition Program for Women...

Finding Number: 2023-015 Finding Name: Inadequate Review of Subrecipient Single Audit Reports Finding Condition(s): The Illinois Department of Human Services (IDHS) did not adequately review single audit reports received from its subrecipients for the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) programs, the Temporary Assistance for Needy Families Cluster (TANF), the CCDF Cluster (CCDF), the Social Services Block Grant (SSBG), and the Block Grants for Prevention and Treatment of Substance Abuse (SAPT) programs on a timely basis. Additionally, the IDHS has not established controls over subrecipient single audit report reviews at an adequate level of precision to ensure single audit reports are received and reviewed timely. Name of Contact Person(s): Brian Bond, Director – Illinois Department of Human Services, Office of Contract Administration Corrective Action(s): The IDHS’ Office of Contract Administration (OCA) staff will meet to coordinate and establish procedures to ensure subrecipient single audit reports are obtained and reviewed within established deadlines. On March 31, 2025, the OCA began to use its IDHS-OCA Procedures for Grantee Extensions of Audit Package Submissions. Proposed Completion Date: June 30, 2025 – Completed

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Finding 1153954 (2023-011)

Material Weakness 2023

State of Illinois

IL

Questioned Costs Eligibility Special Tests & Provisions § 200.303

Finding Number: 2023-011 Finding Name: Failure to Obtain Required Certifications for Child Care Providers Receiving American Rescue Plan Act Stabilization Funds Finding Condition(s): The Illinois Department of Human Services (IDHS) did not obtain the required certifications at the time of applicatio...

Finding Number: 2023-011 Finding Name: Failure to Obtain Required Certifications for Child Care Providers Receiving American Rescue Plan Act Stabilization Funds Finding Condition(s): The Illinois Department of Human Services (IDHS) did not obtain the required certifications at the time of application for certain providers of the Child Care Development Fund (CCDF) Cluster receiving American Rescue Plan Act (ARPA) stabilization funds. Name of Contact Person(s): Felicia Gray, Associate Director– Illinois Department of Human Services, Early Childhood Corrective Action(s): The IDHS’ Division of Early Childhood (DEC) has not received and does not anticipate receiving any new ARPA funding. For future consideration of funding, the IDHS will ensure that, in addition to meeting health and safety requirements, the providers will also complete certifications and attestations that verify that they meet the requirements and eligibility of the program. In addition, the DEC will train appropriate staff to review, identify, and implement any new Child Care grant/funding requirement(s). Proposed Completion Date: May 31, 2024 – Completed

View Audit 366965 Questioned Costs: $1

Finding 1153951 (2023-010)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303 § 200.332

Finding Number: 2023-010 Finding Name: Failure to Follow Established Program Subrecipient Monitoring Procedures Finding Condition(s): The Illinois Department of Human Services (IDHS) did not follow its established program monitoring policies and procedures for subrecipients of the Temporary Assistan...

Finding Number: 2023-010 Finding Name: Failure to Follow Established Program Subrecipient Monitoring Procedures Finding Condition(s): The Illinois Department of Human Services (IDHS) did not follow its established program monitoring policies and procedures for subrecipients of the Temporary Assistance for Needy Families (TANF) Cluster, the Childcare Cluster (CCDF), the Social Services Block Grant (SSBG), and the Block Grants for Prevention and Treatment of Substance Abuse (SAPT) programs. More specifically, the IDHS did not perform on-site monitoring reviews of subrecipients in fiscal year 2023 in accordance with IDHS’ planned monitoring schedule and/or could not provide support for the review, did not provide timely notification (within 60 days) of the results of the programmatic on-site reviews, did not complete its quality reviews on a timely basis (within 60 days), did not receive corrective action plans from subrecipients after findings were identified during the reviews, and was unable to provide documentation evidencing monitoring of the quarterly program reports. Name of Contact Person(s): • Elizabth Lusk, Social Service Program Planner – Illinois Department of Human Services, Division of Family and Community Services • Christina Miller, Fund Disbursement Manager – Illinois Department of Human Services, Division of Substance Use, Prevention, and Recovery Corrective Action(s): IDHS - Division of Family and Community Services (FCS) FCS Associate Directors, in conjunction with staff from the Director’s Office, met and reviewed exceptions noted in the fiscal year 2022 single audit to determine any need for updated documentation and communication regarding subrecipient programmatic monitoring. The FCS reviewed the FCS Programmatic Monitoring Guidance Document and made necessary updates. IDHS - Division of Substance Use Prevention and Recovery (SUPR) The SUPR will hire an administrative assistant to assist with compliance monitoring tracking activities to maintain communication about important deadlines. The SUPR will also hire compliance monitors to engage in conducting compliance reviews. Additionally, the SUPR will meet weekly to track monitoring activities to ensure deadlines are met. Finally, the SUPR will review its policy and procedures to assess timelines associated with the monitoring process. Proposed Completion Date: • July 29, 2024 – Completed (FCS) • December 31, 2025 (SUPR)

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Finding 1153944 (2023-009)

Material Weakness 2023

State of Illinois

IL

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding Number: 2023-009 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: 2023-009 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), the CCDF Cluster (CCDF), the Block Grants for Prevention and Treatment of Substance Abuse (SAPT), and the Social Services Block Grant (SSBG) programs. In addition, the IDHS did not establish control procedures to submit FFATA reports for all subawards as required by federal regulations. Name of Contact Person(s): • Christina Miller, Fund Disbursement Manager – Illinois Department of Human Services, Division of Substance Use, Prevention, and Recovery • Brian Bond, Director – Illinois Department of Human Services, Office of Contract Administration Corrective Action(s): IDHS – The Division of Substance Use Prevention and Recovery (SUPR) - The IDHS will complete all backlog of FFATA reports in its grant making system. Additionally, the IDHS will assess and utilize resources in the grant implementation team to assist with entering FFATA data. Finally, the SUPR will cross-train new staff of FFATA reports in the new system. IDHS – The Division of Family and Community Services (FCS) and the Office of Contract Administration (OCA) - The IDHS’s OCA has been working for two fiscal years with the Illinois Department of Innovation and Technology (DoIT) and IL/ACTS to create an automated process to validate federal funds data in the IDHS’ grant making system. OCA, DoIT, and IL/ACTS will be testing the pre-implementation of the automated process to validate federal funds data in March/April 2025 for the FY26 IDHS grant making processes. (Completed 05/31/25) Proposed Completion Date: • March 1, 2026 (SUPR) • May 31, 2025 – Completed (OCA)

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Finding 1153922 (2023-005)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring Reporting § 200.303 § 200.328

Finding Number: 2023-005 Finding Name: Failure to Accurately Prepare Financial Reports for the COVID-19 – Homeowner Assistance Fund Program Finding Condition(s): The Illinois Department of Human Services (IDHS) did not prepare accurate federal financial reports (Paperwork Reduction Act (PRA) 1505-02...

Finding Number: 2023-005 Finding Name: Failure to Accurately Prepare Financial Reports for the COVID-19 – Homeowner Assistance Fund Program Finding Condition(s): The Illinois Department of Human Services (IDHS) did not prepare accurate federal financial reports (Paperwork Reduction Act (PRA) 1505-0269) for the COVID-19 – Homeowner Assistance Fund (HAF) program. Additionally, the auditors noted that the IDHS’ supervisory review procedures of the PRA 1505-0269 reports have not been designed to operate at an appropriate level of precision to ensure the financial reports are accurately prepared. Name of Contact Person(s): Joseph Wellbaum, Chief Financial Officer – Illinois Department of Human Services Corrective Action(s): The IDHS will issue the updated quarterly Treasury data templates to the Illinois Housing Development Authority to collect all necessary data fields in order to accurately report and reconcile HAF expenditure information. (Completed 12/31/23) The IDHS and the Illinois Housing Development Authority will meet with the U.S. Treasury to clarify quarterly and annual reporting needs for the HAF program. (Completed 12/15/22) Proposed Completion Date: December 31, 2023 – Completed

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Finding 1153921 (2023-004)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring § 200.303 § 200.332

Finding Number: 2023-004 Finding Name: Failure to Establish Subrecipient Monitoring Procedures Finding Condition(s): The Illinois Department of Human Services (IDHS) did not perform a risk assessment or subrecipient monitoring procedures for the subrecipient of the COVID-19 – Homeowner Assistance Fu...

Finding Number: 2023-004 Finding Name: Failure to Establish Subrecipient Monitoring Procedures Finding Condition(s): The Illinois Department of Human Services (IDHS) did not perform a risk assessment or subrecipient monitoring procedures for the subrecipient of the COVID-19 – Homeowner Assistance Fund (HAF) program. Name of Contact Person(s): Joseph Wellbaum, Chief Financial Officer – Illinois Department of Human Services Corrective Action(s): On September 10, 2024, the IDHS completed a fiscal and administrative review of the Illinois Housing Development Authority. Additionally, on March 5, 2024, the IDHS will complete a thorough programmatic review of the HAF program. Proposed Completion Date: September 10, 2024 – Completed

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Finding 1153920 (2023-003)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.328

Finding Number: 2023-003 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: 2023-003 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 366965

Finding 1153918 (2023-002)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.332 § 200.521

Finding Number: 2023-002 Finding Name: Inadequate Monitoring of Subrecipient Single Audit Reviews Finding Condition(s): The State of Illinois did not establish adequate controls to monitor the completion and documentation of the single audit reports reviews for its subrecipients of the Special Suppl...

Finding Number: 2023-002 Finding Name: Inadequate Monitoring of Subrecipient Single Audit Reviews Finding Condition(s): The State of Illinois did not establish adequate controls to monitor the completion and documentation of the single audit reports reviews for its subrecipients of the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC), Child and Adult Care Food Program (CACFP), Crime Victims Assistance Program (CVA), WIOA Cluster (WIOA), Highway and Planning Construction (Highway), Emergency Rental Assistance Program (ERAP), Homeowner Assistance Fund Program (HAF), Coronavirus State and Local Fiscal Recovery Funds (SLFRF), Twenty-First Century Community Learning Centers (Twenty-First), Title I Grants to Local Education Agencies (Title I), Supporting Effective Instruction State Grants (SEISG), Education Stabilization Funds (ESF), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC), Temporary Assistance for Needy Families Cluster (TANF), Child Support Enforcement (CSE), Low-Income Home Energy Assistance Program (LIHEAP), CCDF Cluster (CCDF), Social Services Block Grant (SSBG), and Block Grants for Prevention and Treatment of Substance Abuse (SAPT) in the State's Grant Accountability and Transparency Act (GATA) Audit Report Review Management System (ARRMS). Name of Contact Person(s): Keyria Rodgers, Grant Accountability and Transparency Unit Director – Illinois Governor’s Office of Management and Budget Corrective Action(s): The Grant Accountability and Transparency Unit (GATU) provides a centralized, uniform process and a system which State grant-making agencies are required to adhere to throughout the life cycle of the grant. The Illinois Governor’s Office of Management and Budget (GOMB) will develop and implement monitoring procedures to ensure the system is updated by agencies and accurate as to the completeness of the agencies’ report reviews, letter issuances, and desk reviews. Proposed Completion Date: December 31, 2025

View Audit 366965

Finding 1153281 (2023-004)

Material Weakness 2023

Dixon School District 9

MT

Subrecipient Monitoring Material Weakness

Corrective Action Planned: The Dixon Board of Trustees has updated policies and procedures in order to comply with the Davis-Bacon Act by ensuring any upcoming contracts include prevailing wage requirements to verify contractors submit weekly payroll reports or compliance statements. Action has been...

Corrective Action Planned: The Dixon Board of Trustees has updated policies and procedures in order to comply with the Davis-Bacon Act by ensuring any upcoming contracts include prevailing wage requirements to verify contractors submit weekly payroll reports or compliance statements. Action has been taken and the person responsible for corrective action: Principal/Federal Programs Director, Ryon Noland

View Audit 366468

Finding 1153153 (2023-001)

Material Weakness 2023

City of Lebanon

OH

Reporting Subrecipient Monitoring § 200.414 § 200.502 § 200.510

The City will review the process for identifying federal awards to minimize the likelihood of errors in preparing the schedule of expenditures of federal awards to minimize the likelihood of errors in preparing the schedule of expenditures of federal awards. This will include inquiries of the Engine...

The City will review the process for identifying federal awards to minimize the likelihood of errors in preparing the schedule of expenditures of federal awards to minimize the likelihood of errors in preparing the schedule of expenditures of federal awards. This will include inquiries of the Engineer’s Office.

View Audit 366390

Corrective Action Plans

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